우리나라 기업의 조세혜택과 내재적 조세에 관한 실증적 연구

이양현,김지범,윤지환 중앙대학교 산업경영연구소 2000 산업경영연구 Vol.9 No.1

본 연구는 Scholes & Wolfson(1992) 의 「Taxes and Business Sstrategy」에서 효율적으로 세무계획을 하려면 투자와 자금조달결정에 있어서 외형적 조세(Explicit Tax)뿐만 아니라 내재적 조세(Implicit Tax)와 같은 간접적인 세금의 효과도 고려해야 한다는데 착안하여 우리 나라 기업소득에 대한 내재적 조세를 이론적으로 분석하고, 실증적으로 검증하였다. 그리고 내재적 조세의 발생에 가장 큰 영향을 미치는 원인변수인 조세혜택에 기업특성변수가 미치는 영향을 분석하였다. 분석결과 조세혜택기업(租稅惠澤企業)과 조세비혜택기업(租稅非惠澤企業) 사이에 부채비율, 수출비율, 자본집약도입비율, 이익증가율 등은 유의적인 차이가 있었지만, 기업규모, 연구개발비율은 유의적인 차이를 보이지 않았다. 또한 기업에 대한 조세혜택의 증가가 세전자기자본수익률의 감소를 가져올 것이라는 내재적 조세가설(內在的 租稅假說)을 실증분석한 결과 표본기간에 걸쳐 표본전체기업을 대상으로 한 분석에서는 독립변수인 세전자기자본조세혜택비율(稅前自己資本租稅惠澤比率)과 종속변수인 세전자기자본수익율(稅前自己資本收益率) 간에는 유의적인 음(-)의 상관관계가 나타나 내재적 조세가 존재하는 것으로 나타났다. Previous horizontal equity studies have measured the variation in explicit taxes only, when both implicit and explicit taxes are considered, apparent horizontal in equity disappear and all that remains is variation due to market imperfection. Researchers have long known of suspected that omitting implicit taxes is a problem in the examining of horizontal equity on the total tax burden. Scholes and Wolfson's(1992) definition of implicit taxes and the advent of experimental markets research provide opportunities to demonstrate the effects of implicit taxes on the measurement of horizontal equity. The concept of implicit tax is based on perfectly competitive market at equilibrium. So the after-tax returns of all investments are equal after adjusting for risk. The empirical test was complied to these two sub samples. tax-advantaged firms and tax-disadvantaged firms. The result of study provides an empirical evidence that there exists a significant inverse relation between pre-tax return and tax subsidy among only tax-disadvantaged firms listed on the korean stock market. Results of previous empirical studies are consistent with the predictions of implicit tax by hypothesis and are statistically significant inverse relation between tax subsidy(PTTSE) and pre-tax return(PTROE), but the empirical relation is weaker than predicted for a pertectly competitive and frictionless market, which is due to presence of market frictions or systematic measurement error. There finding should allow policy makers to enact more effective legislation and enable researchers to construct experiments that have greater power and more internal validity.

분산형 전원의 계통 연계에 따른 영향 및 시뮬레이션

심재선,박지웅,윤창대,임창민,장 현 三陟大學校 2006 論文集 Vol.39 No.-

As EG(Embedded Generation: photo- voltaic, wind, combined heat and power, fuel cell, small hydro etc.) grows fast in adopting to peak load reducing at the middle or the end of distribution system, there much has been interested in interconnection of EG. This paper discusses the various issue of a embedded generator to power system and shows the simulation of its various situation that could happen(focusing on load-flow by EG) by using a commercial software CYME(PSAF) for load-flow. With a result of above simulation, this paper shows a way of possible solution briefly.

서울 지역 여자대학교 집단에서 월경전기 증후군 및 월경전 불쾌기분장애의 유병율

정범석,이철,이지현,서민경,한오수,김창윤 大韓神經精神醫學會 2001 신경정신의학 Vol.40 No.4

연구목적 : 가임기 여성의 75%가 하나 이상의 월경전기 증상을 경험하며, 일상생활에 지장을 주는 경우도 3∼8%에 이르지만 한국 여성을 대상으로 한 월경전기 증후군(Premenstrual syndrome : PMS)및 월경전 불쾌기분장애((Premenstrual dysphoric disorder : PMDD)에 대한 역학 조사는 부족한 실정이다. 따라서 본 자들은 한국에서의 유병율, 증상의 양태 및 삶에 미치는 정도 등의 역학 조사를 통해 월경전 불쾌기분장애에 대한 올바른 정보를 제공하고 관련 임상 연구의 기초자료로 활용하고자 본 연구르 시행하였다. 방 법 : 6개의 서울 소재 4년제 여자대학교에서 무작위 군집표본 추출로 선택된 4개 학교의1∼3학년 학생 중 무작위 군집표본추출을 통해 선택된 1419명을 대상으로 하였다. DSM-IV진단기준을 근거로 저자들이 제작한 6점 척도의 설문지가 사용되었으며, 난포기에 비해 황체기에 75%이상 악화된 경우 증상이 있다고 판정할 경우의 월경전 불쾌기분장애의 유병율을 조사하였다. 월경전 불쾌기분장애 집단과 증상은 있으나 진단기준에 부합되지 않는 월경전기 증후군 집단으로 나누어 증상 양태, 식습관 변화, 생활에 미치는 영향 정도 등을 비교하였다. 결 과 : 부적절한 자료 198명(13.9%), 주요 신체 혹은 정신질환을 앓은 경우 등 선정 배제 기준에 속하는 경우 348명(24.5%)을 제외한 873명이 최종 분석되었다. 873명 중 월경전 불쾌기분장애의 유병율은 5.0%이었으며, 월경전기 증후군의 유병율은 83.3%이었다. 가장 흔한 증상은 월경전기 증후군 집단의 경우 신체증상(54.6%)이었고, 월경전 불쾌기분장애 집단의 경우 '지속적으로 짜증난다'(95.5%)이었다. 월경전 불쾌기분장애 집단의 88.6%에서 증상 때문에 한 달에 1∼2회 이상 일이나 공부에 지장이 초래되었다. 결 론 : 한국 여자대학생 집단이 경험하는 월경전 불쾌기분장애의 유병율과 증상 양상은 외국과 비슷하다. 아울러 월경전 불쾌기분장애 집단은 월경전기 증후군 집단에 비해 기분 증상이 더 흔하고 심하는 점에서 월경전 불쾌기분장애는 월경전기 증후권과 구별되는 하나의 질환 상태임을 시사한다. Objects : More than 75% of women have been reported to experience premenstrual symptoms and three to eight percent of them suffer from premenstrual dysphoric disorder(PMDD). But little is known about prevalence of premenstrual syndrome(PMS) and PMDD and PMS in Korean women who sttended universities at the time of survey. Methods : One thousand four hundred and nineteen subjects were randomly selected with cluster sampling methods among four women's university in Seoul. We measured the severity of premenstrual symptoms using six-point rating scale developed by the authors on the basis of the research criteria for PMDD in DSM-IV. Premenstrual worsening of symptoms was defined as increase in symptom scores of more than 75% from follicular to luteal phase score. And also, we compared characteristic symptoms, eating behaviors, and functional impairments between PMS and PMDD. Results : After excluding inadequate data according to our exclusion criteria, 873 of 1419 subjects(61.5%) were included in the estimation of the prevalence of PMS and PMDD. Each prevalence rate of PMS and PMDD was found to be 83.3% and 5.0% on the basis of 75% change method respectively. The most frequent symptom was physical symptoms such as headache or breast tenderness(56.4%) in PMS and 'felt irritable'(9.5%) in PMDD. Of the 44 subjects with PMDD, 39(88.6%) reported to have experienced the impairment in work or school at least once per month because of premenstrual symptoms. Conclusions : Our results indicate that prevalence and symptoms of PMDD in Korean university women are similar to those in western culture. The finding that mood symptoms were more frequent and severe in PMDD than in PMS implies that the former may be a disordered condition to be distinguished from the latter physiologic one.

당뇨병 환자에서 혈장 Thrombin-Antithrombin Ⅲ 및 Plasmin-α_2-Plasmin Inhibitor 복합체의 임상적 의의

김경욱,김은숙,정상수,윤수지,박우일,이준희,남수연,안철우,문병수,김경래,차봉수,송영득,임승길,이현철,허갑범 대한당뇨병학회 2002 Diabetes and Metabolism Journal Vol.25 No.5

연구배경:당뇨병 환자에서 혈액응고 및 섬유소용해 체계의 이상경향이 있어 그 결과로 여러 혈관합병증의 발생위험이 높다는 사실은 널리 알려져 있다. 그 기전은 아직 확실히 밝혀지지 않았으나, 고혈당으로 인한 혈장 단백질들의 비효소성 당화작용이나 산화성 스트레스로 인한 유리 라티칼 작용으로 응고항진이나 섬유소용해 활성의 저하를 유발하는 것으로 생각되고 있다. 최근 응고 및 용해인자와 그 억제자의 복합체들의 증가가 이 상태를 비교적 예민하게 반영한다고 알려져 있다. 방법:본 연구에서는 당뇨병 환자 101명과 정상 대조군 20명에서 혈장내 thrombin­antithrombin complex(TAT)와 plasmin­α₂­plasmin inhibitor complex(PIC)를 측정하여 비교하고, 당뇨병 환자에서 미세혈관 합병증과 대혈관합병증의 유무에 따른 차이와, 이미 혈관 질환의 위험인자로 알려져 있는 인자들간의 상관성을 알아보고자 하였다. 결과:1. 환자의 분포를 살펴보면 혈관합병증이 있는 군은 85명, 혈관합병증이 없는 군은 16명이었고, 평균연령은 각각 57.9±14.1세, 49.9±16.6세로 혈관 합병증이 있는 군에서 더 나이가 많았고, 체질량지수는 23.2±3.4㎏/㎡, 24.1±3.4㎏/㎡로 두 군간 유의한 차이는 없었다. 또 두 군간의 혈압 및 HbA1c, 공복혈당 및 인슐린과 C­peptide, 총 콜레스테롤, 중성지방, HDL­콜레스테롤, Lp⒜는 유의한 차이가 없었고, 미세혈관합병증이 있는 군에서 당뇨병의 유병기간이 길었다. 2. TAT 및 PIC의 농도는 정상 대조군에서는 2.8±1.2 ng/mL, 240.4±69.7 ng/mL이었고, 당뇨병 환자군에서는 9.5±22.6 ng/mL, 472.2±258.7 ng/mL이었다. TAT와 PIC 모두 당뇨병 환자군에서 정상 대조군에 비해 유의하게 증가되어 있었고(p<0.001), TAT/PIC ratio는 두 군간 차이가 없었다. 3. 당뇨병 환자의 혈관합병증에 따른 TAT 및 PIC, fibrinogen 농도는 합병증이 없는 군은 각각 4.1±2.4ng/mL, 362.2±272.0ng/mL, 322.7±102.4mg/mL으로 PIC와 fibrinogen의 증가를 보였으나, 연령을 보정한 후에는 통계학적 유의성은 없었다. 또 대혈관 합병증군에서는 각각 6.0±4.9 ng/mL, 507.4±321.6 ng/mL, 427.1±194.7 mg/dL이었으며 미세·대혈관 합병증군에서는 10.4±6.4 ng/mL, 484.8±269.7 ng/mL, 388.4±132.4 mg/dL으로 TAT의 증가를 보였으나 역시 연령을 보정한 후에는 통계학적 유의성은 없었다. 4. 미세혈관합병증군에서 HbA1c(>8%)가 높은 군의 PIC 농도가 유의하게 높았고(p=0.049), 대혈관합병증군에서 HbA1c(>8%)가 높은 군의 총 콜레스테롤 농도가 유의하게 높았다(p=0.042). 5. 총 당뇨병 환자군에서 PIC는 fibrinogen과 HbA1c와 양의 상관관계를, BMI와 음의 상관관계를 보였으며(r=0.47, 0.31,-0.25), 혈관 합병증이 없는 당뇨병 환자군에서만 TAT는 HbA1c와 양의 상관관계를 보였다(r=0.67). 결론:이상의 결과에서 혈장 TAT 및 PIC 농도는 당뇨병 환자에서 정상 대조군에 비해 의미있게 증가되어 있었고, 당뇨병 환자군에서는 연령의 증가와 유병기간이 혈액응고항진 및 용해의 장애에 큰 역할을 함을 알 수 있었으며, 총 당뇨병 환자군에 PIC와 HbA1c와 양의 상관관계를, BMI와 음의 상관관계를 보였으며 혈관 합병증이 없는 당뇨병 환자군에서만 TAT는 HbA1c와 양의 상관관계를 보였다. 따라서 당뇨병 환자에서 혈액응고 및 용해의 장애가 동반되어 있다고 볼 수 있으며, 혈장 TAT 및 PIC는 혈관합병증으로의 진행을 예측하는 지표로서 유용하리라 생각된다. 또 혈당조절정도와 상관성이 있으므로 혈당조절후에 추적검사를 시행하여 합병증의 예방이 가능한지 추후 연구가 필요하리라 생각된다. Background : Abnormality of coagulation and fibrinolystic system is known as a predisposing factor of vascular complication in diabetes. Although the pathogenesis is not well known, non-enzymatic glycation reaction and the increase in production of free radicals due to an increased oxidative stress may be linked to the hypercoagulibility and hypofibrinolytic activity. As indices of abnormality in coagulation and firinolysis in peripheral blood, plasma thrombin-antithrombin Ⅲ complex (TAT) and plasmin-α_2-plasmin inhibitor complex (PIC) were measured. The purpose of this study was to clarify whether hypercoagulability exists in diabetic patients with or without vascular complication. Methods : In our study, we measured plasma thrombin-antithrombin Ⅲ compelx (TAT) and plasmin-α_2-plasmin inhibit or complex (PIC) in 101 diabetic subjects and 20 controls. Comparing TAT and PIC levels in diabetic microvascular complication group, diabetic macrovascular complication group and controls, we examined correlation between risk factors associated with diabetic vascular complication. Results : 1. The group with diabetic vascular complication was older than group without complication. There was no significant difference in BMI, blood pressure, HbA_ic, blood sugar level, insulin, C-peptide, serum creatinine, total cholesterol, triglyceride, HDL-cholesterol, Lp (a) between two groups. The group with diabetic microvascular complication had longer duration of diabetes. 2. Concentration of TAT and PIC were 2.8±1.2 ng/ mL, 240.4±69.7 ng/ mL in controls and 9.5±22.6 ng/ mL, 472.2±258.7 ng/ mL in diabetic patients, respectively. TAT and PIC were significantly higher in diabetic patients than in control (p<0.001). But TAT/PIC ratio was no significant difference between two groups. 3. In diabetic patients, concentration of TAT and PIC and fibrinogen were respectively 4.1±2.4 ng/ mL, 362.2±272.0 ng/ mL, 322.7±102.4 mg/ dL in group without vascular complication and 5.3±4.1 ng/ mL, 529.5±258.7 ng/ mL, 374.9±106.2 mg/ dL in group with microvascular complication, which group had increase in PIC and Fibrinogen but no significance after correction of age. Concentration of TAT and PIC and Fibrinogen were 60.±4.9 ng/ mL, 507.4±321.6 ng/ mL, 427.1±194.7 mg/ dL in macrovascular complication, and 10.4±6.7 mg/ mL, 484.8±269.7 ng/ mL, 388.4±132.4 mg/ dL in combined vascular complication which group showed increase of TAT but also had no significant increase after correction of age. 4. In diabetic microvascular complication patients, group of high HbA_1c (>8%) (p=0.049) had significant high PIC concentration. In diabetic macrovascular complication patients, group of high HbA_1c (>8%) (p=0.042) had significant high total cholesterol concentration. 5. In all diabetic patients, PIC was positively correlated with fibrinogen and HbA_1c and negatively correlated BMI (r=0.47, 0.31, -0.25). Only in daibetic patients without angiopathy, TAT was positively correlated with HbA_1c (r=0.67). Conclusion : In this study, plasma TAT and PIC concentration significantly increased in diabetic patients compared with controls, and PIC was increased in group with microvascular complication, TAT were increased in group with combined micro macrovascular complication. However, there was no significance relationship existed when correctinf for age. PIC was correlated with HbA_1c. TAT was correlated with HbA_1c only in the group without angiopathy. Abnormality of coagulation and fibrinolysis were combined in diabetes, plasma TAT and PIC can be used as an index of vascular complication. Also we found the correlation with the degree of the blood glucose control. Therefore we need follow up study for the possibility of prevention of vascular complication after controlling the blood glucose to age-matched patients (J Kor Diaabetes Asso 25:354~363, 2001).

Cytogenetic Analyses of Six Food crop species by DAPI Staining and Fluores in situ Hybridization Methods

Yoon Jung Hwang,Ji Young Kim,Jung Hyun Sakong,Shin Jae Kang,Jee Hee Lee,Tae-Ho Kim,Jang-Ho Hahn,Byoung Ohg Ahn,Hyun Hee Kim 한국육종학회 2014 한국육종학회 심포지엄 Vol.2014 No.07

Genome sequencing researches for considerable numbers of crops and wild plants are being developed. Cytogenetic researches according to chromosome number and size are essential to confirm and comprehend ploidy level and genome size before genome sequencing project is actually conducted. Cytogenetic researches on six food crop plants were carried out by DAPI staining and fluorescence in situ hybridization (FISH) method. Fagopyrum esculentum Moench showed 2n=2x=16, each chromosome length of 1.42㎛ to 1.77㎛, total chromosome length of 13.31㎛, and karyotypic formula of 2n=8m; Phaseolus angularis W.F. Wight, 2n=2x=22, 2.01㎛ to 3.84㎛, total 28.03㎛, 2n=9m+2sm, Perilla frutescens var. japonica Hara, 2n=2x=40, 1.73㎛ to 2.76㎛, total 44.36㎛, 2n=5m+13sm+2st. Chromosome sizes of the other three species such as, Panicum miliaceum L., 2n=2x=36, total chromosome length of 30.83㎛, Sesamum indicum L., 2n=2x=26, 27.39㎛, lpomoea batatas L., 2n=2x=30, total 33.51㎛ were too small for each chromosome type to be identified and analyzed. The result of FISH analysis using 5S and 45S rDNA probe showed species-specific chromosome locations in the genome. These preliminary analyses were carried out to decide which food crop to prioritize for genome sequencing. This work was supported by the “Cooperative Research Program for Agriculture Science & Technology Development (No.PJ009837), Rural Development Administration, Republic of Korea.

Determination of Flavonoids and Xanthoxylin in Toothache-tree Containing Toothpaste using Reversed-phase HPLC Coupled with Photodiode Array Detector

Jee-Hyun Hwang,Ha-Jeong Kwon,Yoon-Jong Oh,Ji-Hyun Kim,Yong-Duk Park 대한예방치과학회 2012 International Journal of Clinical Preventive Denti Vol.8 No.4

Objective: To use as an antioxidative ingredients in toothpaste, the chemical properties and stability of five kinds of flavonoids and xanthoxylin in toothache were determined. Methods: Four flavonoids and xanthoxylin were able to separate under 0.01% phosphoric acid-acetonitrile gradient condition at 20℃. Each flavonoids showed good linearity at optimized wavelength, and showed good precision and accuracy in toothpaste. Results: Coumpounds in toothache tree mixed in toothpaste were successfully determined using this analytical method. Qeurcetin and xanthoxylin broke down in aqueous solution, and hyperoside, rutin, and quercitrin were able to preserve over 94%. Mixed in toothpaste, about half of the total amount of starting compounds remained for 45 days, but the preservation rate (%) showed big differences between each flavonoids. Conclusion: Each fraction of toothache tree containing toothpastes were manufactured and analyzed. In toothache tree toothpaste, 44% of compounds were remained after two months.

The Identification of Aucklandiae Radix, Inulae Radix, Vladimiriae Radix and Aristolochiae Radix, Using Macroscopic, Microscopic and Physicochemical Methods

Yoon, Jee-Hyun,Park, Ha-Yeong,Kim, Tae-Ju,Lee, Seung-Ho,Kim, Jung-Hoon,Lee, Guem-San,Kim, Hong-Jun,Ju, Young-Sung The Society of Korean Medicine 2014 대한한의학회지 Vol.35 No.4

Objectives: This study aimed for establishing the discriminative criteria for Aucklandiae Radix, Inulae Radix, Vladimiriae Radix and Aristolochiae Radix, which can be confused as 'Mokhyang', because of similar appearances and synonyms. Methods: Morphological characteristics of dried herbal medicines were compared by macroscopic observation. To examine microscopic features of 'Mokhyang', paraffin embedding and the staining by using Ju's method were conducted. Physicochemical experiments were performed using HPLC analysis and antioxidant assay. Results: The types of stem, phyllotaxy and leaf shape were chosen as macroscopic criteria and the size, oil spots, color and root top as well as phloem and central cylinder were compared using microscopic features. The HPLC results showed different amounts of costunolide and dehydrocostuslactone among Aucklandiae Radix, Inulae Radix and Vladimiriae Radix. However, Aristolochiae Radix only contained aristolochic acid. The antioxidant assays also showed that Vladimiriae Radix exhibited strongest antioxidant activity followed by Aucklandiae Radix, Inulae Radix and Aristolochiae Radix. Conclusions: These results demonstrate that macroscopic, microscopic and physicochemical methods would be useful tools for the discrimination of 4 kinds of 'Mokhyang'.

OB-22 : A case of successful vaginal birth after prior cesarean section in a patient with pyoderma gangrenosum

( Jee Yoon Park ),( Joon Ho Lee ),( Chan Wook Park ),( Joong Shin Park ),( Bo Hyun Yoon ),( Jong Kwan Jun ) 대한산부인과학회 2014 대한산부인과학회 학술대회 Vol.100 No.-

Pyoderma gangrenosum is an extremely rare chronic ulcerative cutaneous disease. It can be developed after minor trauma or surgical procedure. The typical features mimic acute infection site, however the treatment methods are opposing since pyoderma gangrenosum is improved with the use of corticosteroids, not antibiotic therapy. We here report a patient who had been diagnosed for acute infection after cesarean delivery in 2011 and treated with a number of antibiotics, but failed to recover. The patient had suffered from pain of the disease and also renal failure caused by antibiotics. After transferred to Seoul National University Hospital, she had been diagnosed as pyoderma gangrenosum and managed successfully with steroids. For her next pregnancy in 2013, she visited our hospital again and at that time, the wound was healed completely with remarkably large scar extending from one iliac crest to the other side. We tried vaginal delivery after prior cesarean section (VBAC) not to make another catastrophic wound and it was uneventful during and after delivery.

The Identification of Aucklandiae Radix, Inulae Radix, Vladimiriae Radix and Aristolochiae Radix, Using Macroscopic, Microscopic and Physicochemical Methods

Jee-Hyun Yoon,Ha-Yeong Park,Tae-Ju Kim,Seung-Ho Lee,Jung-Hoon Kim,Guem-San Lee,Hong-Jun Kim,Young-Sung Ju 대한한의학회 2014 대한한의학회지 Vol.35 No.4

Efficacy and Safety of Hepatic Arterial Infusion of Fluorouracil with Leucovorin as Salvage Treatment for Refractory Liver Metastases from Colorectal Cancer

( Hyun Jung Lee ),( Yoon Soo Lee ),( Keun Wook Lee ),( So Yeon Kim ),( Chang Jin Yoon ),( Dong Yeop Shin ),( Yun Gyoo Lee ),( Se Yeon Choi ),( Sung Gwon Kang ),( Sung Bum Kang ),( Jee Hyun Kim ) 대한내과학회 2011 The Korean Journal of Internal Medicine Vol.26 No.1

Background/Aims: Limited options remain for patients with metastatic colorectal cancer (CRC) after failure of standard systemic chemotherapy. Readministration of chemotherapeutic agents by hepatic arterial infusion (HAI) has the rationale of providing higher concentrations of chemotherapeutic agents to hepatic metastases. The present study was conducted to evaluate the efficacy and safety of HAI of fluorouracil with leucovorin (HAI 5-FU/LV) for patients with liver metastases from CRC. Methods: Fourteen patients with liver metastases from CRC who received HAI 5-FU/LV after failure of systemic chemotherapy containing fluorouracil and leucovorin were identified and their medical records were reviewed. Results: Of 10 patients evaluable for response, one partial response, six stable disease, and three progressive disease were reported. Additionally, the overall response and disease control rates were 7% and 50%, respectively. The median time to progression was 4.3 months (range, 2.9 to 5.6), to hepatic progression was 5.8 months (range, 4.7 to 6.9), and to extrahepatic progression was 5.8 months (range, 2.3 to 9.2). No grade 3/4 hematologic toxicities occurred and one case of abdominal pain and two cases of oral mucositis were the only grade 3 nonhematologic toxicities. Catheter-related complications occurred in three patients: one thrombosis, one infection, and one displacement. Conclusions: HAI 5-FU/LV was well tolerated and showed modest efficacy for patients with liver metastases from refractory CRC. Readministration of previously used chemotherapeutic agents via the hepatic artery could be an effective salvage option and warrants further investigation in a prospective trial. (Korean J Intern Med 2011;26:82-88)