[Session 4 발표논문] 상속의 승인 및 포기와 상속세법

安昌湳(Chang Nam Ahn) 한국세법학회 2004 조세법연구 Vol.10 No.2

가족법과 관련된 상속세의 주요 문제는 상속승인과 상속도기에서 발생되며, 다른 세제와는 달리 상속인이 여러 명일 경우에는 연대납세의무가 부여되는 특정이 있다. 이 중 문제가 되는 것은 상속개시 전에 처분재산에 대한 입증책임이 상속세와 국세기본법에 각각 달리 규정되어 있는바 이는 납세자 권리보호 차원에서도 바람직하지 못한 형태의 조세제도라고 밖에 볼 수 없다. 또한 추정상속인에 대한 과세관청의 정세편의적인 부과가 가능한 점과 피상속인의 조세채무가 상속재산의 가액에 포함되는지 여부에 대해서도 세법은 분명하게 규정하고 있지 않아서 각기 다른 해석이 가능하다. 상속의 포기와 관련된 문제점으로는 배우자가 상속을 포기한 경우에도 배우자공제를 하는 것은 응능부담의 원칙에 위배된다고 본다. 그러나 사실상의 배우자가 있는 경우 배우자 공제를 해주는 것이 오히려 실질과세원칙에 부합한다고 본다. 상속인이 여러 명인 경우, 납세고지의 효력을 다툴 수 있는 시정에 대한 논란이 있다. 이에 대해서는 입법보완이 필요하다. 국제간 거래가 빈번하게 됨에 따라서 상속세도 이중과세 위험에 노출될 수 있다. 이를 방지하기 위하여 상속세 이중과세방지협정의 체결이 필요하다. The Korean inheritance tax is donor-base type system. Therefore, it is not sufficient to arrive equity in taxation. Some of inheritance tax regulations are problematic and should be changed. First. it should be coincide with the responsibility of proof between the case of acceptance of inheritance and of succession of tax liability. Second, Deduction for spouse is not to be allowed in renunciation case, but in contrary, a de facto spouse could be allowed. Third, the interpretation of debt of tax is also to be harmonized between the tax base law and the inheritance tax law. Finally, to avoid a double taxation in inheritance tax, it is required to conclude a tax treaty.

흉부 CT 검사에서 Scan Direction이 Automatic Exposure Control을 적용한 선량에 미치는 영향에 관한 연구

남태현(Tae Hyun Nam),정용환(Yong Hwan Jeong),김주현(Joo Hyun Kim),권순안(Soon Ahn Gwon),대창민(Chang Min Dae),김성룡(Sung Ryong Kim),민관홍(Kwan Hong Min) 대한CT영상기술학회 2012 대한CT영상기술학회지 Vol.14 No.2

목적 적정한 영상의 질과 합리적인 선량위해 이용되고 있는 Automatic Exposure Control에 대한 다양한 연구가 진행되고 있는 가운데 scan direction의 영향에 대한 연구는 미비한 실정이기에, 본 논문에서는 AE를 적용한 흉부 CT검사에서 scan direction이 선량에 미치는 영향에 대해 알아보고자 하였다. 대상 및 방법 Somatom Definition Flash(Siemens Healthcare, 이하 S사), Aquilion 64(Toshiba Medical System, 이하 T사), LightSpeed VCT(General Electric Medical System, 이하 G사), Brilliance iCT(Philips healthcare, 이하 p시)와 인체 등가물질의 whole body phantom을 이용하였다. Phantom position은 supine, feet first로 위치시키고, SPR parameter 중 관전압을 120, 100, 80 kV로 각각 group 1, group 2, group 3으로 분류 후, cranio-caudal scan direction, caudo-cranial scan direction으로 각 5회 반복 scan 하고 선량 비교는 장비에서 제공하는 CTDIvol 값의 평균값을 구하여 scan direction에 따른 변화를 각 제조사별로 비교하였다. 결과 S사의 평균 CTDIvol 값을 비교해 본 결과 cranio-caudal scan direction에 대한 caudo-cranial scan direction의 증감률은 group 1에서 -4.22%, group 2에서 -5.27%, group 3에서 -4.50%로 나타났고, T사의 증감률은 group 1에서 -9.41%, group 2에서 -8.20%, group 3에서 -9.31%로 측정되었다. G사의 증감률은 group 1에서 -1.65%, group 2에서 -3.41%, group 3에서 -3.23%로 나타났으며. P사의 증감률은 group 1에서 +1.21%, group 2에서 -1.58% group 3에서 -2.41%로 나타났다. 결론 AEC를 적용한 흉부 CT검사에서 scan direction이 변화함에 따라 환자에 적용되는 선량에 차이가 발생하는 것으로 나타났다. 이러한 결과를 통해 기존에 AEC에 영향을 주는 것으로 알려진 요인 외에 scan direction 또한 영향을 미치는 것을 알 수 있었다. 따라서, 제조사별 AEC에 대한 심도있는 이해를 바탕으로 그 영향인자에 대한 추가적인 연구가 필요할 것이며, 이러한 연구들을 통해 검사부위에 맞는 최적화된 기법을 적용한다면 더욱 합리적인 선량감소를 달성할 수 있을 것으로 사료된다. I. Purpose There are many studies about automatic exposure control system. However, there is not enough study between scan direction and ABC. The purpose of this study was to compare radiation exposure dose in chest CT depending on scan direction. II. Meterial and Methods Somatom Definition Flash(Siemens Healthcare), Aquilion 64(Toshiba Medical system), LightSpeed VCT(General Electric Medical System), Brilliance iCT(Philips healthcare) and whole body phantom(KUPBU - 50 Kyoto kagaku Co.Ltd) are used in this study, Phantom position was supine, feet first. Study was devided into 3 groups depending on scan projection radiography tube voltage: group 1(120kV), group 2(100 kV), group 3(80 kV). Average CTDIvol values are compared between cranio-caudal scan direction and caudo-cranial scan direction in each group. III. Result The CTDIvol between cranio-caudal scan direction and caudo-cranial scan direction is changed. Siemens result is -4.22% in group 1, -5.27% in group 2, -4.50% in group 3. Toshiba result is -9.41% in group 1, -8.20% in group 2, -9.31% in group 3. GE result is -1.65% in group 1, -3.41% in group 2, -3.23% in group 3. Philips result is +1.21% in group 1, -1.58% in group 2, -2.41% in group 3. IV. Conclusions Radiation exposure dose was changed between cranio-caudal scan direction and caudo-cranial scan direction in Chest CT with ABC. Therefore, scan direction can affect to AEC. We should consider about many factors of AEC and create suitable protocol for each body part in order to reduce radiation dose.

Effect of irradiation on the parameters that influence quality characteristics of raw beef round eye

Feng, Xi,Jo, Cheorun,Nam, Ki Chang,Ahn, Dong U. Elsevier 2018 Innovative food science & emerging technologies Vol.45 No.-

<P><B>Abstract</B></P> <P>The objective of this study was to elucidate the relationships among lipid/protein oxidation, color changes, off-taste and off-odor in irradiated raw beef round eye. Raw beef round eye was prepared and irradiated at 0, 1.5, 3.0 and 4.5kGy using a linear accelerator. Significant increases in lipid oxidation and protein oxidation were found in irradiated raw beef round eye, while significant decreases were observed in the color values (L*-, a*-, and b*-value). The degradation of nucleotides can contribute to the taste changes (increase in sourness and decrease in umami taste) in the irradiated raw beef round eye, which was further confirmed by the electronic tongue data. The sulfur volatiles (e.g.: dimethyl disulfide) from the sulfur-containing amino acids increased significantly after irradiation, indicating these are closely related to the off-odor of irradiated beef round eye.</P> <P><B>Highlights</B></P> <P> <UL> <LI> Lipid/protein oxidation was accelerated in raw beef round eye by irradiation. </LI> <LI> After irradiation, color values (L*-, a*-, and b*-value) in raw beef round eye decreased. </LI> <LI> The nucleotides degradation by irradiation can contribute to the taste changes. </LI> <LI> Irradiation off-odor was correlated to dimethyl disulfide and 2-butanone productions. </LI> </UL> </P>

6-OHDA가 흰쥐 등쪽솔기핵내 도파민성 신경세포와 별아교세포에 미치는 영향

홍은석(Eun Seog Hong),남성안(Seong Ahn Nam),조승묵(Seung Mook Jo),강태천(Tae-Cheon Kang),원무호(Moo Ho Won),최창도(Chang Do Choi) 대한해부학회 1999 Anatomy & Cell Biology Vol.32 No.4

신경독성물질인 6-hydroxydopamine (6-OHDA)이 중추신경계통 내 도파민성 신경세포에 미치는 영향과 이에 따른 별아교 세포들의 반응을 형태학적으로 규명하고자 본 연구를 시행하였다. 흰쥐의 가쪽뇌실에 6-OHDA를 투여한 후 면역조직화학 염색을 시행하여 광학현미경 하에서 등쪽솔기핵 내 도파민성 신경세포에 나타나는 퇴행성변화와 주위 별아교세포들의 반응양상 등을 경시적으로 제 3일, 제 5일, 제10일 및 제20일에서 관찰하였던 바 아래와 같은 결과를 얻었다. 6-OHDA에 의한 도파민성 신경세포의 퇴행성변화는 약물투여후 제 3일군에서 세포돌기가 팽대되고, 제 5일군과 제 10일군에서는 세포돌기의 소실과 함께 세포체가 위축되었고, 제20일군에서는 세포체가 소실되었다. 또한 6-OHDA에 의해 도파민성 신경세포들의 손상이 진행되면서 별아교세포들의 반응양상은 제 5일에서 대조군에 비해 급격하게 증가하였으며, 제20일에 이르러 최고값을 보였다. 이상의 결과로부터 6-OHDA가 중추신경계통 내 도파민성 신경세포들에 선택적이고 강한 세포독성을 유발하여 퇴행성 변화가 진행되고, 세포 손상이 시간 경과에 따라 진행되면서 주위의 별아교세포들이 지속적으로 증가된 활동을 보인다는 사실을 알게 되었다. This study was designed to clarify the cytotoxic effects of 6-hydroxydopamine (6-OHDA) on the dopaminergic neurons and astrocytes in the dorsal raphe nucleus (DRN), and to investigate neurodegenerative changes by immunohistochemistry. Adult male rats (Sprague-Dawley strain) weighing from 250 to 350 g were used as experimental animals. 6-OHDA (100 μg dissolved in 0.1% ascorbic acid) was injected into the lateral ventricle of the rat brain with the Hamilton syringe. The control rats were treated with the similar volume of 0.1 % ascorbic acid. The rats were sacrificed at the 3rd, 5th, 10th and 20th day, respectively, after the injection of 6-OHDA. The cytotoxicity of 6-OHDA resulted in severe neurodegeneration of the dopaminergic neurons in the DRN. In the 3rd day, the dopaminergic fibers were dilated. In the 5th and 10th days, the dopaminergic fibers were depleted, and dopaminergic cell bodies were shrunken. In the 20th day, the dopaminergic cell bodies were almost completely disappeared. Astroglial reactions induced by 6-OHDA were also observed in the DRN. In the 5th day, astrocytes were significantly increased as compared with that of the control value. The value were reached at its maximum by the 20th day. Based on the present results, it suggests that 6-OHDA may act as a specific neurotoxin to dopaminergic neurons in the DRN, and induce severe neurodegenerative changes. Also, it suggests that the astroglial reaction in the DRN is gradually activated during the neurodegerative changes

5, 7-DHT가 흰쥐 등쪽솔기핵내 신경아교세포에 미치는 영향

채제명(Je Myung Chae),조승묵(Seung Mook Jo),남성안(Seong Ahn Nam),윤상선(Sang Seon Yoon),고병문(Byung Moon Ko),최창도(Chang Do Choi),최월봉(Wol Bong Choi) 대한해부학회 1998 Anatomy & Cell Biology Vol.31 No.1

신경독성물질인 5, 7-dihydroxytryptamine (5, 7-DHT)이 중추신경계통내 serotonin 신경세포에 미치는 영향과 이에 따른 신경아교세포들의 반응을 형태학적으로 규명하고자 본 연구를 시행하였다. 흰쥐의 가쪽뇌실에 5, 7-DHT(200μg)를 투여한 후면역세포화학적 염색을 시행한 후 광학 및 전자현미경하에서 등쪽솔기핵내 serotonin 신경세포에 초래되는 퇴행성변화와 주위 신경아교세포들의 반응양상 등을 경시적으로 (1, 3, 5, 10 및 20일) 관찰하였던 바 아래와 같은 결과를 얻었다. 흰쥐 등쪽솔기핵내 5, 7-DHT의 세포독성에 반응을 보인 신경아교세포로는 미세아교세포와 별아교세포였으며, 이들 세포 들의 반응양상은 매우 특징적이었으며, 상당한 차이를 보였으며, 전반적으로 미세아교세포가 별아교세포에 비해 빠른 변화소견을 보였다. 즉, 미세아교세포의 경우 실험 3일군 및 5일군에서 이미 그 수의 증가와 함께 활발한 포식작용을 보였던 반면, 별아교세포는 후기 실험군인 10일군 및 20일군에 이르러서야 세포질의 비대 및 수적 증식을 통하여 손상된 신경조직을 보상할 뿐 아니라 밀집된 미세아교세포들을 분산시키는 소견이 관찰되었다. 그러나 희소돌기아교세포는 본 연구의 전 실험군을 통하여 특별한 변화소견이 관찰되지 않았다. 이상의 결과로 부터 5, 7-DHT가 흰쥐 등쪽솔기핵내 신경세포에 강한 세포독성을 유발하며, 이에 따른 주위 신경아교세 포들 특히 미세아교세포와 별아교세포는 시간경과에 따라 매우 다양한 반응양상을 보인다는 사실을 알게 되었다 This study was designed to clarify the cytotoxic effects of 5, 7-dihydroxytryptamine (5, 7-DHT) on the serotonergic neurons in the dorsal raphe nucleus, and to investigate the glial reaction during the neurodegenerative changes by light and electron microscopy. Adult male rats (Sprague-Dawley strain) weighing from 250 g to 350 g each were used as experimental animal. 5, 7-DHT(200 μg dissolved in 0.9% NaCl) was injected into the lateral ventricle of the rat brain with the Hamiton syringe fixed on stereotaxic apparatus. The control rats were given with the similar volume of 0.9% NaCl. The rats were sacrified on the 1st, 3rd, 5th, 10th and 20th day after the injection of 5, 7-DHT. The results were as follows : Glial reactions induced by 5, 7-DHT were also observed in DRN. In early experimental stage, microglial reactions prevailed, whereas astroglial reactions were prevailing in later stage. In addition, microglial cells phagocytosed and removed the degenerated cells. However, astrocytes in DRN did not show phagocytotic activities such as microglial cells. Based on the results, author thought that 5, 7-DHT act as a specific neurotoxin to serotonergic neurons in DRN, and induces severe neurodegenerative changes. The glial reactions in DRN are activated during the neurodegerative changes, and show characteristic patterns of glial reactions.

시간-주파수 해석법에 의한 CFRP의 파괴 거동

남기우,안석환,이상기,김현수,문창권 한국비파괴검사학회 2001 한국비파괴검사학회지 Vol.21 No.1

신호처리법으로 현재 많이 사용되고 있는 푸리에 변환은 신호의 주파수 성분이 사간에 따라 어떻게 변화하는지를 표현하지 못한다. 따라서 최근 이와 같은 푸리에 변환의 단점을 보완하여, 신호의 시간과 주파수에 대한 정보를 동시에 표현할 수 있는 시간-주파수 해석법들이 개발되었다. 본 연구에서는 음향방출을 이용하여 복합재료의 주요 발생원으로 알려져 있는 기지균열, 섬유분리, 섬유파괴 및 층간분리 등과 같은 파괴기구를 해석하였다. 각각의 파괴특성이 나타나도록 시험편을 제작하여 인장시험 시 검출된 음향방출신호의 시간-주파수 해석을 통해 전체 파괴기구의 특징을 분석하였다. Fourier transform has been one of the most common tools to study the frequency characteristics of signals. With the Fourier transform alone, however, it is difficult to tell whether signal's frequency contents evolve in time or not. Except for a few special cases, the frequency contents of most signals encountered in the real world change with time. Time-frequency analysis methods are developed recently to overcome the drawbacks of Fourier transform, which can represent the information of signals in time and frequency at the same time. In this study, damage process of cross-ply carbon fiber reinforced plastic (CFRP) under monotonic tensile loading was characterized by acoustic emission. Different kinds of CFRP specimens were used to determine the characteristics of AE signals. Time-frequency analysis methods were employed for the analysis of fracture mechanisms in CFRP such as matrix cracking, debonding, fiber fracture and delamination.

Al 7075 合金의 時效硬化處理가 疲勞龜裂傳播에 미치는 影響

안창남,김현철,임병수 成均館大學校 科學技術硏究所 1993 論文集 Vol.44 No.2

An experimental investigation has been carried out to determine the effect of age hard-ening on the fatigue crack propagation behavior and mechanical properties using Al 7075 alloy hot extruded. Fatigue and mechanical property tests have been performed with the specimens prepared in various age hardening heat treatment conditions. Analysis of the experimental results was made to determine the relationship between Δ K_th, yield strength, % elongation and ageing temperature and time.

흰쥐 이자 Insulin과 Neuropeptide Y 분비세포의 발생에 관한 면역조직화학적 연구

장인엽,박태우,정윤영,김종중,문정석,김영택,안계훈,김남훈,선희매 조선대학교 부설 의학연구소 1999 The Medical Journal of Chosun University Vol.24 No.1

Cells immunoreactive to insulin(INS-IR) and neuropeptide Y(NPY-IR) were found in prenatal(E15, 17, 19) and postnatal(P0, 5, 10, 15, 30, adult) rat pancreas using immunohistochemistry. Pancreatic INS-IR and NPY-IR were detected by day E17. They were found initially in the interlobular pancreatic duct, intralobular pancreatic duct and pancreatic islet gradually. Especially, INS-IR was detected in the dorsal pancreatic bud by day E19. The INS-IR and NPY-IR patterns were nearly similiar to each other, and many cells revealed colocalization of INS and NPY until day P10. But there was a change between them by the day P15 ; central INS-IR cells and peripheral NPY-IR in the pancreatic islet. The number of pancreatic islets per square millimeter of pancreatic tissue were decreased, and the number of immunoreactive endocrine cells per islet was increased according to development. These results suggest NPY may play a role in the development of the pancreatic endocrine cells.

慢性肝疾患 患者 및 正常人의 卽時採血 末梢血液에서의 Vibrio vulnificus生長에 關한 比較 硏究

安昌憲,愼鏞雨,金秀男 고려대학교 의과대학 1988 고려대 의대 잡지 Vol.25 No.3

The present study was carried out to investigate the host factors which might have influences on the development of V. vulnificus septicemia. V. vulnificus was inoculated into the fresh peripheral blood of the chronic liver disease patients and healthy persons. The growth was calculated by colony count method at 60, 120 and 240 minutes, respectively. The colony counts of V. vulnificus were analyzed and compared to the laboratory data and clinical findings of the chronic liver disease patients. The results were summerized as follows; 1. The growth of V. vulnificus was markedly increased in the patients with decreased serum concentration of albumin, complement C₃ and decreased prothrombin activity. 2. Increased serum level of IgG, IgA and IgM of the patients facilitated the growth of V. vulnificus. 3. The growth of V. vulnificus was not significantly related to the serum concentration of complement C₄, iron and alkaline phosphatase level. 4. In the patient group complicated with the liver cirrhosis, poorly controlled ascites and hepatic encephalopathy, the growth of V. vulnificus was highly increased.

K 大學 病院 患者의 病院 選擇 動機 分析

南銀祐,朴昌式,安熙都,徐判洙 高神大學校 保健科學硏究所 1991 보건과학연구소보 Vol.1 No.-

The subject hospital is a Christian health care institution which is a 720 beds university hospitals and has been providing health care services and outpatient services located in Pusan, since its foundation in 1950. The purpose of this study is to develop marketing strategy for this University Hospital by identifying factors associated with the patients' attitudes toward their choice and images, with following objectives: 1) to identify patient choice factors 2) to analyze patients' images toward the hospital 3) to compare above informations with other hospitals in Pusan, and 4) to analyze population served with demographic and economic variables. The survey data retrieved from the samples of 140 outpatients and 100 intelligents were analyzed by Chi-square and Mann Whitney U test with the confidence level at less than 0.05. Major findings from the study were as follows: 1) Hospital choice motivation factors a. fovorable factors toward the choice of hospital revealed: (1) good facilities and equipments (50.2%) (2) large hospital (38.4%) (3) recommended by neighbor (35.0%) 2) Hospital image factors a. favorable factors: (1) modern equipments and technology sufficiency (2) friendliness of office employees (3) kindness of doctors b. unfavorable factors: (1) high cost of care (2) long waiting time for clinic examinations and prescription filling (3) traffic inconveniency 3) Comparisons with other hospitals showed disadvantages in the areas of: (1) inpatients are more favorable than outpatients toward good facilities and equipments, friendly doctors and nursing personnel, compared to the (2) unfavorable attitudes toward the long waiting time and impolite nurses, cleanliness, parking space shortage, etc. In reviewing the marketing information analysis, the hospital should carefully review the result, and endeavor toward the improvement of hospital services as well as image building, in regard to those areas showing negative results, in the marketing and strategic planning efforts with unified supports from the entire staffs and employees of the hospital.