소득세법상 직무발명보상금 과세제도에 대한 개선방안

박지현(Park, Ji-Hyun),권기정(Kwon, Gee-Jung) 한국회계정보학회 2021 재무와회계정보저널 Vol.21 No.1

[연구목적] 직무발명보상금이란 발명진흥법 제15조 등에 의하여 종업원 등이 직무에 관하여 발명한 것에 대하여 정당한 보상을 하도록 하는 것을 말한다. 즉, 직무발명보상금 제도는 종업원 등이 직무발명의 권리를 사용자가 승계할 경우 법률에 의하여 보상을 하도록 법률적으로 제정한 보상제도이다. 그러나 제도의 취지와는 다르게 소득세법이 개정되어 다양한 분야에서 소득세법 재개정을 주장하고 있다. 따라서 본 연구에서는 직무발명제도에 대한 이해를 바탕으로 직무발명보상금의 소득세법상 과세체계의 문제점에 대해 알아보고 이에 대한 개선방안으로 제시하고자 하였다. [연구방법] 직무발명보상금에 대한 제도의 취지와 우리나라의 소득세 개정현황을 살펴보고 주요국의 관련 세법에 대한 문헌연구를 통해 우리나라 직무발명제도의 과세체계의 문제점을 제시하였다. 이러한 문제점을 바탕으로 소득세법상 직무발명 보상금 과세제도에 대한 개선방안을 제시하였다. [연구결과] 직무발명보상금의 법률적 성격과 유사 소득과의 과세형평성 등을 검토하였을 때 직무발명보상금은 기타소득으로 규정하는 것이 타당하다. 그리고 직무발명보상금에 대하여는 비과세 한도를 현행 500만 원에서 국가연구개발의 기술이전에 따른 직무발명보상금 평균인 1,500만 원으로 조정할 필요가 있을 것이다. [연구의 시사점] 직무발명보상금 제도는 국가의 경쟁력을 확보하는 차원에서 매우 중요한 역할을 해왔다. 따라서 연구개발을 통해 경쟁력 있는 지식재산권을 확보하고 이를 활용하여 기업의 생산효율 및 일자리 창출을 증가시키고 국가 및 기업의 경쟁력을 강화하기 위한 선순환 구조를 만들기 위해서는 관련 법률들 간의 모순점을 해결하고 직무발명보상금 제도의 과세체계를 개편할 필요가 있다. [Purpose] The term compensation for occupational inventions refers to the compensation of employees, etc. for their inventions in relation to their duties pursuant to Article 15 of the Invention Promotion Act. In other words, the compensation system for job inventions is a compensation system legally enacted so that employees, etc., make compensation in accordance with the law when the employer succeeds in the rights of job inventions. However, contrary to the purpose of the system, the income tax law has been revised, and various fields are advocating for the revision of the income tax law. Therefore, in this study, based on the understanding of the job invention system, the problem of the taxation system under the income tax law for compensation for job inventions was investigated and suggested as a solution for this. [Methodology] The purpose of the system for compensation for occupational inventions and the current status of revision of income tax in Korea were examined, and the problem of the taxation system of the Korean occupational invention system was presented through literature research on related tax laws in major countries. Based on these problems, a plan to improve the taxation system for compensation for job inventions under the Income Tax Act was suggested. [Findings] When examining the legal nature of the compensation for job inventions and the taxation equity with similar income, it is reasonable to stipulate the compensation for job inventions as other income. In addition, it will be necessary to adjust the tax-free limit of compensation for job inventions from the current 5 million won to KRW 15 million, which is the average of compensation for job inventions from the technology transfer of national R&D. [Implications] The job invention compensation system has played a very important role in securing national competitiveness. Therefore, in order to create a virtuous cycle structure to secure and utilize competitive intellectual property rights through research and development to increase the production efficiency and job creation of companies, and to reinforce the competitiveness of the country and companies, it is necessary to resolve the contradictions between relevant laws and provide compensation for job inventions. There is a need to reorganize the tax system of the system.

Methylation Status and Expression of E-cadherin in Oral Squamous Cell Carcinomas Compared to Benign Oral Epithelial Lesions

Son, Hyun-Jin,Chu, Jung-Youb,Cho, Eui-Sic,Lee, Dong-Geun,Min, Myung-Gee,Lee, Suk-Keun,Cho, Nam-Pyo The Korean Academy of Oral Biology 2006 International Journal of Oral Biology Vol.31 No.2

Expression of invasion/metastasis suppressor, E-cadherin, is reduced in many types of human carcinomas. Although somatic and germline utations in the CDH1, which encodes the human E-cadherin, have frequently been reported in cases with diffuse gastric and lobular breast ancers, irreversible genetic inactivations are rare in other human carcinomas. Recently, it has been well documented that some genes in human cancers may be inactivated by altered CpG methylation. Herein, we determined the expression and methylation status of E-cadherin in oral squamous cell carcinoma (SCC) by immunohistochemistry and methylation-specific PCR. The expression of E-cadherin was significantly higher in the well-differentiated oral SCCs than the moderately or poorly differentiated ones. None of eight tested benign pithelial hyperplasias showed aberrant methylation, whereas five of 12 oral squamous cell carcinomas showed aberrant methylation. When we compared E-cadherin expression with methylation status, oral SCCs with normal methylation showed a higher expression of E-cadherin than those with methylation. These findings suggest that aberrant CpG methylation of CDH1 promoter region is closely associated with transcriptional inactivation and might be involved in tumor progression of the oral mucosa.

PCB부품 자동삽입기의 효율적 삽입경로에 관한 연구

문기주,윤상섭,김상현 한국경영과학회 2000 한국경영과학회 학술대회논문집 Vol.- No.2

For miniaturization of electronic parts and higher productivity, part arrangement job of PCB(printed Circuit Board) has been replaced with complete automated facilities, and contribution which is concerned about this will be expanded continuously. Such part arrangement job of PCB could have lots of influences to entire productivity. In this paper, effective grouping method of parts is suggested for the effective insertion path job of PCB concerning the constraints to the size of parts.

대구경 볼트와 와이어텐션을 이용한 슬래브 보강공법에 관한 실험적 연구

서동기,노현섭,김상모,이창남,김상섭 대한건축학회 2003 대한건축학회 학술발표대회 논문집 - 계획계/구조계 Vol.23 No.1(구조계)

As time goes up, structural capacity of members decreases in reinforced concrete structures. The deterioration of the capacity is mainly due to the poor construction, corrosion of steel bars and the neutralization of concrete due to environmental pollution, etc. This deterioration is unavoidable, thus it is necessary to develop the method for repair and retrofit of structures in order to ensure structural safety of members. The purpose of this paper is to investigate the load-deflection, ultimate strength, failure mode, and energy absorption capacity of reinforced concrete slabs subject to load experimentally for several variables and grasp the problem of concrete slabs strengthened with large diameter bolts and wire tensioning. And propose foundational research data for4 strengthening reinforced concrete slabs. The test result shows that the capacity of anchorage is controlled by bearing capacity of concrete under the anchorage or punching shear around the anchorage. And the gap between bolts and core hole must be filled to prevent slip and rotation of anchorage.

산부식 법랑질의 타액오염에 의한 bracket 결합력 효과에 관한 실험적 연구

김현덕,김정기,김오환 全北大學校 齒醫學硏究所 1993 전북치대논문집 Vol.11 No.1

The purpose of this study was to determine the effect of salivary contamination of etched enamel on shear bond strength of a bracket adhered to etched enamel. Eighty extracted human permanent premolars were used in this study. These samples were divided into two groups. Buccal surface of samples were etched in vitro with 38% phosphoric acid for 15 seconds and 60 seconds. Each group was divided into four subgroups. Etched enamel surfaces were contaminated with saliva for 0, 1, 20, 60 seconds, washed and dried. Test surfaces were examined using scanning electron microscope (SEM). The shear bond strength of each sample was determined with a universal testing instrument (Instron Co. Model 4201). Results were as follows. 1. Salivary contamination for 1, 20, 60 seconds did not affect shear bond strength when compared with the uncontaminated enamel group. 2. There was no significant difference (P>.05) in shear bond strength between 15 sec. and 60 sec. etching in uncontaminated enamedl groups. 3. When samples were examined using SEM, organic materials coated enamel surface masked the etched pattern partially.

인슐린종에 의한 측두엽 간질 발작 1례

최현경,김정기 대한신경정신의학회 2000 신경정신의학 Vol.39 No.2

저자들은 50대 여성에서 인슐린종에 의해 발생한 간질 발작에서 인슐린종의 제거 이후, 저혈당이 교정된 상태에서도 지속적인 이상 뇌파를 보인 예를 경험하였다. 환자는 간질 발작 이외에 저혈당의 일반적인 증상인 두통, 진전, 발한, 창백, 심계 항진 등을 거의 보이지 않아 오랫동안 측두엽 간질로 진단되어 항전간제를 사용하였다. 뇌파에서 좌측 측두엽에 이상을 보였고 인슐린종을 성공적으로 제거하고 저혈당이 교정되어 간질이 소실되었는데도 뇌파의 이상 소견이 지속되었다. 본 증례에서 혈당의 농도가 낮은데도 불구하고 환자가 전혀 저혈당의 증상을 느끼지 못하였다. 낮은 혈당에서도 glycosy Hb A1c의 농도가 정상에 가까워 뇌의 glucose uptake 가 유지되고 sympathoadrenal activation 과 counteregu-latory hormones으 반응이 감쇠되는 경우가 있다고 한다. 본 증례에서도 glycosy Hb A1c가 4.0%로 정상에 가까웠다. 저혈당에 의한 간질의 기전에 대하여서 간질의 역치를 감소시킨다는 설과 국소적인 뇌의 산소 소모를 감소시킨다는 설이 있어왔다. 최근에는 국소적인 뇌손상이 간질 유발의 원인이라는 설이 우세한데 excitotoxic mechanism으로 설명되고 있다. 증례에서 뇌파의 이상소견이 지속되었던 것은 국소적인 뇌 손상의 기전과 일치하는 결과로 생각되며 지속적인 뇌파의 추적 관찰이 필요할 것으로 여겨진다. Authors experienced a case of insulinoma which was initially misdiagnosed as idopathic tem-poral lobe epilepsy with automatism. This patients did not show other hypoglycemic symptoms except seizure. It has been reported that some of the patients with insulinoma are unaware of hypoglycemia and are at increased risk for seizures and coma. These patients would have normal glucose uptake in the brain and consequently no sympathoadrenal activation would begin, resulting in an awareness of hypoglycemia. It this case, abnomal EEG pattern consistent with a complex partial seizure remained after successful operation. Recent reports indicate that hypoglycemia is capable of killing neurons in the brain . An endogenous neurtoxin is produced and is released by the brain into tissue and cerebrospinal fluid. Endogenous excitotoxins produced during hypoglycemia may explain the tendency toward seizure activity often seen clinically. We suggest that persistent abnormalities of EEG in this case may be related to focal neuronal damage in hypoglycemia.

Benzene 분해 미생물의 분리 및 특성

서현호,정병운,전기일,김형갑 진주산업대학교 환경문제연구소 1998 環境硏究論文集 Vol.2 No.-

Flavobacterium sp. BEN2 was selected and identified out of 64 benzene-degrading bacteria isolated from soils and waste waters by the enrichment culture technique. The optimal temperature, pH, and benzene concentration for the growth of Flavobacterium sp. BEN2 appeared to be 30℃, 7.0 and 2000 ppm, respectively. Cell growth almost revealed a stationary phase at 24 hours after cultivation and benzen was completely degraded during as benzen, benzoic acid, phenol, p-cresol, salicylic acid, catechol, gentistic acid and toluene, but did not grow ob o-cresol, m-cresol, p-xylene and p-toluic acid. With this strain, catechol was degraded through both meta- and ortho- cleavage pathway. Therefore, it is suggested that Flavobacterium sp. BEN2 could be effectively used for the biological treatment of wastewater containing benzene in the presence of some aromatic compounds and organic solvents.

인쇄회로기판 최적생산을 위한 부품그룹화와 랙배정 및 자삽순서의 결정

문기주,정현철 대한설비관리학회 2004 대한설비관리학회지 Vol.9 No.1

An efficient component slot assignment and placement method is presented in this paper. The method includes how to classify components into two different groups based on size and position information, how to assign them to slots on a component rack, and how to determine placement sequences on the board. In general, slot assignment and placement sequences are determined separately in previous researches found in the literature. In this research, closeness matrices are constructed by counting the number of component type within one and two unit moving distance to refer on slot assignment step. Several simulation models are developed using Visual C++ for performance evaluation of the suggested heuristic. Necessary statistical analyses are also followed to show the effectiveness of the heuristic.

느티떡(楡葉餠)의 재료 배합에 따른 관능적 및 텍스쳐 특성

이효지;백현남 한양대학교 2004 韓國 生活 科學 硏究 Vol.- No.23

Neuti-dduk was a steamed rice cake which is made of nonglutious rice flour with Neuti leaves, sugar, and water. The objective of study was designed to seek for the best recipe to make Neuti-dduk. The procedure is the following ; Neuti-dduk containing different ratio of ingredients such as Neuti leaves(20, 30g), sugar, and water. The most desirable recipe was determined after sensory examination and mechanical test for measurement texture, moisture content. The results of sensory evaluation showed that Neuti-dduk containing 20g Neuti leaves, sugar 30g, water 30㎖ had the higher scores in overall acceptability, chewiness preference. In the textural analysis of Neuti-dduk, cohesiveness were decreased by adding Neuti leaves. The moisture content of Neuti-dduk with 30g Neuti leaves was higher than those with 20g. Relationship between sensory and texture properties. The overall quality of sensory examination for Neuti-dduk of Neuti leaves had positive correlation with color and negative correlation with flavor. As the result of these tests, the most desirable recipe for the Neuti-dduk was 20g of Neuti leaves, 30g of sugar, 30㎖ of water, 2g of salt, in 200g of rice powder, Moisture content was 42.82%.

전문가 시스템기법에 의한 기계 가공 조립 공장의 최적 배치방법 연구

문기주,오현승 東亞大學校 附設 情報通信硏究所 1994 情報通信硏究所論文誌 Vol.2 No.1

설비배치는 공장의 신설이나 설비의 추가 도입시에 주로 필요로 하는 것으로써 빈번하게 발생하지 않는다는 점과 배치안 개발을 위해 만들어져 있는 기존의 방법들이 너무 이론적인 측면으로만 치우쳐 있기 때문에 현실 적용이 원활하지 아니하여 큰 주목을 받지 못한 분야였다. 그러나 근래의 생산형태가 다품종소량화 됨에 따라 차량부품의 생산등과 같은 기계적인 가공 및 조립을 행하는 공장들은 빈번한 생산제품의 변경에 따른 생산설비의 재배치를 자주 필요로 하게 되자 그 관심도가 높아지고 있다. 본 논문에서는 이런 요구에 부응하여 기계적인 가공 및 조립을 행하는 공장에서 설비배치시에 고려하고자 하는 요소들에 대한 관리자들이 느끼는 중요도에 따라 교체 대상 부서를 선정하고 교체 순서를 결정하여 교체해 나감으로써 최적 배치안을 탐색할 수 있는 방법을 제시하였다.