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전자화폐 보급·확산에 따른 향후 조세정책방향에 대한 연구 : 탈세모형을 중심으로
전형준,이만우,박기홍 한국재정.공공경제학회 2003 재정논집 Vol.17 No.2
본 논문에서는 기존 문헌들에서 구체적으로 다루어지지 못했던 전자화폐 등장으로 인한 조세회피(tax avoidance) 및 탈세 (tax evasion) 등에 관한 연구, 즉 기존의 지불·결제수단과 다른 특징을 가진 전자화폐의 등장 및 새로운 정보통신기술의 발달, 그리고 온라인(on-line)상에서의 상거래 및 금융거래의 보편화와 같은 경제환경의 변화등과 관련하여 조세관련 문제의 증가가능성을 탈세모형을 이용하여 이론적으로 살펴보고, 이에 따른 앞으로의 조세정책방향을 제시하고자 한다. As commerce move to the Internet, the age of electronic money surely will not be far behind. What the tax authorities finds there, however is an environment that poses some fairly fundamental challenges to long-held principles of tax administration and tax policy. What is worse, moving money at the speed of light to any place in the world anonymously over the Internet will soon be as easy as a few keystrokes on your personal computer. Such anonymous money movements substantially increase the potential that the size of the identifiable tax base will be diminished. Government tax authorities are challenged and threatened by this new technology. The danger is that if the current tax system is retained, government will become even more intrusive as it tries to stop tax avoidance, tax evasion, and money laundering etc. we should know that "the more the government tries to tax regulate, control, and confiscate, the greater the incentive for the problems associated with the use of electronic money-tax avoidance, tax evasion, money laundering etc." This paper discusses possible consequences of electronic money from the view of taxation and shows the theoretical analysis in income tax evasion. Our studies suggest future tax policy direction for electronic money. First. we should pay attention to change of taxation environment as a result of electronic money. Second, we should all work together to secure resonable tax base and tax revenue with the combination of low tax rate to get more compliance behavior of tax payers. Third, we should know that long-held principles of tax administration and tax policy may be required adjusting the principles to apply them to Internet transaction and electronic money.
전주홍,박기광,조경엽,이상대,송정록 충남대학교 의과대학 지역사회의학연구소 1995 충남의대잡지 Vol.22 No.1
Bony defects of mandible caused by trauma, infection, or tumor resection have been reconstructed by autologous bone graftings. These reconstruction can restore facial contour and integrity of the oral cavity. However, it is often necessary to reduce the bulk of bone to allow soft tissue coverage of the graft. Therefore, the construction of removable dentures in this situation is fraught with frustation. The use of osseointegrated implants is a method to allow improved anchorage and support for the successful fabrication of dental protheses. We report two cases of the use of osseointegrated implants of the Branemark type(3i), in conjunction with bone grafting to the lower jaw.
전상덕,홍동숙,한기준 한국정보사회진흥원 2006 정보화정책 Vol.13 No.4
디지털 포렌식(Digital Forensics)은 법정 제출용 디지털 증거를 수집하여 분석하는 기술을 말하며 인권을 강조하는 요즘 IT 관련 기관과 기업을 중심으로 많은 관심이 집중되고 있다. 디지털 증거 수집 및 분석 과정은 기술적으로 복잡하고 난해하여 분석가의 전문성에 의해 증거의 무결성과 신뢰성이 결정된다. 디지털 증거 수집 및 분석 과정의 수준향상을 위해 IT 분야에서 많은 전문가의 참여와 디지털 포렌식의 고급기술에 대한 연구가 필요하다. 본 논문에서는 디지털 포렌식의 개요, 디지털 포렌식 도구의 소개, 디지털 포렌식 절차를 설명하고, 마지막으로 결론에서 디지털 포렌식 산업 육성 방안, 디지털 포렌식 전문 인력 양성 방안, 디지털 포렌식의 전망에 대하여 제시한다. 현재 국내외에서 활발히 수행되고 있는 디지털 포렌식 기술은 향후 유비쿼터스 컴퓨팅 환경을 지향하는 IT 분야에서 핵심 기술로서 인식되고 있으며, 또한 새로운 포렌식 기술에 대한 연구 개발이 더욱 체계적이고 활발히 수행됨으로써 새로운 비즈니스 영역도 창출될 수 있을 것이다. 그리고 첨단 과학기술을 이용하는 디지털 포렌식은 사법기관의 인권 보호와 사법 정의 구현에도 크게 기여할 수 있을 것이다.
기능성 생식, 다이어트식 및 장개선제가 비만개선에 미치는 영향
전태일,전은자,김창성,이주용,안홍석,임병우,최영숙,박웅채,박동기 建國大學校附設農業資源開發硏究所 2001 農資源開發論集 Vol.23 No.-
Obesity is defined as an excess of body fat and is closely related to diabetes, hypertension and heart disease. Dietary cure has been paid attention as a method for preventing from or curing obesity. The effect of some food products developed in this laboratory, such as, functional saengsik (Health & Joy saengsik), diet food (Health & Joy diet meal) and intestine function activator (Cell-pa, commercial name) on curing and protecting from obesity were investigated. Diet program was applied to 31 adults (Males 22, Females 9) with above 120% body mass index (BMI). After diet program was applied, body weight, body fat and fat weight decreased by 1, 4.8 and 4.5% (p<0.01), HDL-cholesterol increased by 3.6% and LDL-cholesterol and atherogenic index decreased by 6.6 and 7.7% (p<0.05). Consequently, the food products developed in this laboratory effectively reduced the obesity.
무증상으로 발견된 담낭-담관 누공을 동반한 Mirizzi 증후군 1예
홍진희,전태주,서지영,서동대,오태훈,신원창,최원충,신은아,김기환 인제대학교 2009 仁濟醫學 Vol.30 No.-
Mirizzi's syndrome is a rare complication of the gallstone disease, characterized by narrowing of the common bile duct (CBD) due to chronic extrinsic compression of an impacted gallstone in the cystic duct or the neck of the gallbladder. The impacted gallstone may erode into the bile duct, causing cholecystocholedochal fistula. The patients generally have history of repeated attacks of jaundice and abdominal pain. But there is no report about asymptomatic Mirizzi syndrome with cholecystocholedochal fistula which were found incidentally. So herein we present our clinical experience with a case of asymptomatic Mirizzi syndrome with cholecystocholedochal fistula in a young female.
김재홍,윤기범,박평원,김영진,전경민,김영태,김중환,곽호,구상완,송민석,유옥,지혜구,김동원,문상은,박영립,정승호,성범진,성순제,엄주용,황정열,이기홍,이주협,전태진 대한화학요법학회 1994 대한화학요법학회지 Vol.12 No.1
The prevalence of PPNG among pretreated gonorrhea cases isolated at the STD clinic of Choong-Ku Public Health Center in Seoul has been studied and reported annually since 1981. In 1991, 123 strains of N.gonorrhoeae were isolated, among which 58(47.1%) were PPNG. In 1992, 98 starains of N.gonorrhoeae were isolated, among which 51(52.0%) were PPNG. In all, 109(49.3%) strains were found to be PPNG among 221 strains isolated between 1991-1992. The prevalence of PPNG in Seoul showed increased tendency till 1989, thereafter, it has been stationary or slightly decreasing.
흑두로 제조한 청국에서 분리된 Bacillus subtillus BB-1으로부터 혈전용해효소 유전자 크로닝 및 특성규명
이영훈,이성호,전주미,김홍출,조용운,박기훈,최영주,갈상완 Plant molecular biology and biotechnology research 2005 Plant molecular biology and biotechnology research Vol.2005 No.
A bacterium producing five fibrinolytic isozymes was isolated from black bean chung kuk. The bacterium was identified as Bacillus subtilis BB-1 by 16s rDNA sequence homology search. A gene out of five fibrinolytic genes in the Bacillus subtilis BB-1 was cloned by shot-gun method. A Cla ⅠDNA fragment of B. subtilis BB-1 chromosome was cloned in to pBluescript ⅡSK(-) and showed the fibrinolytic activity to bacterial cells. The Cla ⅠDNA fragment was sequenced and the sequences did not show homology with gene for protease or fibrinolytic enzyme genes in other organisms. The Cla ⅠDNA fragment was reduced to 2,142 bp by activity-guided PCR cloning method. The optimum pH and temperature of the enzyme were 5.0 and 35℃, respectively. Substrate specificity of the fibrinolytic enzyme was detected in skim milk, casein, gelatin and blood agar plates. The activity of the enzyme was not detected with these substrates. Taken together, this enzyme is a new fibrinolytic enzyme and may be used to prevent thrombosis and arteriosclerosis.
김동순,김기홍,전흥용,나승용,최용문,임명순 한국농업정보과학회 2000 농업정보과학 Vol.2 No.1
A diagnosis program of damage-symptom caused by fruit tree pest was developed using Portable Document Format (Docucom PDF). To construct program structure, the damage patterns of plants cased by pests and the morphological rhararteristics of pests were sorted by plant organs. Diagnoses are rallied out by selecting a host species > document symptoms arranged by plant organs > comparing similar symptoms of pests using step by step menu through damage symptoms. In addition, pest information can be accessed either through the scientific or common name of the pest organism.
황성래,곽재혁,김원기,박홍근,전상우 대한건축학회 2003 대한건축학회 학술발표대회 논문집 - 계획계/구조계 Vol.23 No.2(구조계)
Generally, shear wall system appears to resist the lateral loads, because high-rise buildings require satisfaction of building drift limit due to lateral loads. However shear wall system used mostly concrete, in this paper steel plate shear wall use to resist the lateral loads instead of reinforced concrete wall system. But, there is lack of research and understanding of steel plate shear wall system so that no real building of such system exists in Korea. This paper demonstrates stability and serviceability of steel plate shear wall by preliminary experimental test.