종근부위(種根部位) 및 지주형(支柱形)이 마의 생육(生育)과 수량(收量)에 미치는 영향(影響)

강동균,조지형,김상국,민기군,정상환,최부술 한국약용작물학회 1998 한국약용작물학회지 Vol.6 No.3

단마의 종근부위에 따른 수량성을 밝혀 적정 종근부위를 확인하고 새로운 지주설치 방법이 단마와 장마의 수량 및 생육에 미치는 영향을 구명하여 다수확 재배기술을 확립코자 수행한 실험의 결과를 요약하면 다음과 같다. 1. 출현기는 동부과 미부가 노두나 두부에 비하여 15일 정도 늦고, 출현율은 동부에서 다소 낮은 경향이였다. 2. 종근부위별 지상부의 생육은 두부가 가장 왕성하였고 지하부의 생육은 두부와 미부가 가장 왕성하였다. 3. 10a당 수량은 노두에 비하여 두부와 미부가 각각 16, 15% 증수를 보였으나 동부는 8%의 증수를 보였다. 4. 개화기와 영여자착생기는 모든지주설치 방법에서 비슷하였으나 지상부 생체중은 관행지주법에서 보다 네트를 이용한 Λ, I형 지주에서 높았다. 5. 단마는 지주형에 따라 큰 수량의 차이를 보이지 않았으나 장마는 Λ, I형 지주에서 각각 11.8%의 증수를 보였다. 6. 경영비를 고려할 때 네트지주형은 I형이 적합하였다. This study was conducted to determine the effect of seminal sections of tuber and staking methods on growth and yield of a chinese yam (Dioscorea batatas Decne). Tuber was divided into top head, head, median and tail which were used as seminal sections of tuber. The emergence of shoots was delayed in median and tail sections by 15 days as compared with top head and head sections. Sections from head and tail exhibited yield increase as high as 16 and 15%, respectively, compared to top head sections. Although flowering and bubil setting occurred almost at the same time in all staking methods, fresh weight of stem and leaves was higher in Λ-, I-type stake supporting net than in the conventional stake. In the cultivar, 'Dan-ma', tuber yield didn't show a meaningful increase statistically by all staking methods. But Λ- and I-type stake supporting net increased the yield of the cultivar, 'Jang-ma', as high as 11 and 8%, respectively, compared to conventional stake. Also I-type stake was ideal supportor of net, considering the cost of management.

밈 코인, 작업증명 채굴, 스테이킹의 증권성 검토 ―미국 증권거래위원회(SEC) 기업금융국 성명서를 중심으로―

허유경,최태은 한국증권법학회 2026 증권법연구 Vol.27 No.1

Since the outset of Donald Trump’s second presidency, the United States has undergone a notable shift in its regulatory posture toward crypto assets, departing from the approach taken under the Biden administration. The current administration has emphasized the digital asset industry’s potential to drive innovation, enhance financial infrastructure, and promote economic development, signaling a more crypto-friendly policy orientation. Beginning in 2025, the SEC’s Division of Corporation Finance issued a series of crypto-related staff statements: in February on meme coins, in March on proof-of-work mining, in May on protocol staking, and in August on liquid staking. The U.S. Securities and Exchange Commission later built on this guidance in its March 17, 2026 interpretive release, titled Interpretive Release on the Application of Federal Securities Laws to Crypto Assets and Related Transactions, issued in coordination with the Commodity Futures Trading Commission, which clarifies how the federal securities laws apply to certain crypto assets and transactions involving digital assets. By contrast, the institutionalization of crypto assets in Korea has proceeded at a comparatively measured pace. Although the Act on the Protection of Virtual Asset Users (2024) established a foundational framework addressing unfair trading practices, including price manipulation, the anticipated second phase of crypto asset legislation has been delayed beyond its original timeline. Moreover, judicial precedents clarifying whether particular crypto assets qualify as securities remain limited. Existing provisions under the Capital Markets Act, particularly those governing investment contract securities, together with current regulatory guidance, are not yet sufficiently equipped to address emerging and complex issues such as meme coins, proof-of-work mining, and staking. Academic scholarship and legislative engagement on these topics likewise appear to remain relatively underdeveloped Although the concept of “investment contract securities” under Korea’s Capital Markets Act is often understood as drawing on SEC v. W. J. Howey Co., the two frameworks are not identical. As reflected in the practice of the U.S. Securities and Exchange Commission, determinations of securities status vary across jurisdictions and are shaped by political and policy considerations. Korea therefore cannot simply adopt foreign criteria or outcomes, but must develop its own legal and regulatory guidance for assessing crypto assets. This article examines whether meme coins, proof-of-work mining, staking, and related activities fall within the definition of securities under Korean law, drawing on interpretive positions advanced by the Division of Corporation Finance of the U.S. Securities and Exchange Commission. It then analyzes how these issues may be evaluated under Korea’s concept of investment contract securities and outlines the resulting implications for Korean law. As Korea’s second phase of crypto asset legislation remains pending, failure to address the securities status of such assets risks creating regulatory gaps. At the same time, uncertainty over the consequences of classification complicates purposive interpretation of existing law. The forthcoming legislative process should therefore engage directly with whether to recognize these assets as securities and, if not, what level of regulation—and regulatory arbitrage—should be tolerated. 미국은 트럼프 행정부 출범 이후 가상자산에 대한 정책적 시각을 전환하여 혁신 촉진과 산업 성장 지원을 강조하고 있다. 이러한 흐름 속에서 증권거래위원회(SEC) 산하 기업금융국(Division of Corporation Finance)은 2025년 2월에 밈 코인, 3월에 작업증명 채굴, 5월 및 8월에 스테이킹의 증권성을 검토한 직원 성명서를 연이어 발표하였고, SEC는 2026년 3월 17일 상품선물거래위원회(CFTC)와 함께 가상자산 등의 증권성에 대한 해석 규칙을 발간하였다. 이에 반해 우리나라는 가상자산 2단계 입법이 해를 넘기는 등 제도화 속도가 더디고, 가상자산의 증권성 판단에 대한 법원의 판정례도 드물며, 현행 자본시장법상 투자계약증권 규정이나 금융당국의 가이드라인만으로는 밈 코인, 작업증명 채굴, 스테이킹 등 다양한 쟁점에 대한 증권성 판단이 쉽지 않은 상황이다. 그리고 이들 쟁점에 대한 학계의 심도 깊은 연구나 입법 논의도 충분하지 않은 것으로 보인다. 우리 자본시장법상 투자계약증권의 개념은 미국 증권법상 투자계약에 대한 Howey 테스트 기준을 도입한 것이라고 평가되나, 양자의 개념이 동일하지는 않다. 그리고 SEC의 경우에서 알 수 있듯이, 각국의 증권성 판단은 정치적․정책적 판단에 따라 크게 달라질 수 있다. 따라서 만연히 주요국의 판단 기준이나 결과를 따라갈 수는 없으며, 가상자산 등의 증권성 판단을 위한 우리의 자체적인 기준을 확립할 필요가 있다. 이에 이 논문은 SEC 기업금융국의 직원 성명서 등을 중심으로 밈 코인 등의 증권성에 대한 논의를 살펴보고, 우리 자본시장법상 투자계약증권의 개념에 따르면 이들의 증권성 여부를 어떻게 판단할 수 있을지 검토하였으며, 그 과정에서 우리 자본시장법에 대한 시사점과 대응 전략도 간략히 제언하였다. 우리나라는 현재 가상자산 2단계 입법 논의가 진행 중이므로, 밈 코인 등의 증권성이 인정되지 않을 경우 입법의 공백이 발생할 수 있다. 그리고 증권성 인정 여부에 따라 규제적 관점에서 어떤 실질적 차이가 있는지 예상할 수 없어, 이 논문에서 다루고 있는 가상자산 또는 관련 활동의 증권성 판단을 위해 관련법을 합리적․합목적적으로 해석하는 데에도 한계가 있다. 따라서 향후 가상자산 2단계 입법 과정에서 이들의 증권성을 인정할 것인지, 증권성을 인정하지 않을 경우 어느 정도의 규제를 부과하고 규제 차익을 어느 수준까지 수인할 것인지에 대해 충분한 정책적 판단이 이루어지기를 기대한다.

샤시계 볼트-너트 체결부 나사산 돌출량에 따른 풀림 영향 연구

한지혜(Jihye Han),박형석(Hyeongseok Park),백승진(Seungjin Baek),장민(Min Jang),조혁준(Hyuckjun Jo) 한국자동차공학회 2025 한국자동차공학회 학술대회 및 전시회 Vol.2025 No.11

This study investigates the effect of bolt thread protrusion on nut loosening and detachment in chassis fastener assemblies. Experimental results show that in non-staked conditions, nut detachment occurred under 20 kN clamping force, while only clamping force reduction was observed at 40 kN. When staking was applied, sufficient engagement between the bolt threads and the staking region effectively suppressed nut rotation, preventing loosening and detachment. In low clamping force conditions without staking, insufficient rotational restraint led to nut loosening. In staked conditions, physical interference between the bolt threads and staking region provided mechanical locking, maintaining joint integrity under vibration. The study confirms that even a single thread engagement within the staking region is sufficient to activate the anti-loosening function. These findings highlight the importance of selecting an appropriate thread protrusion length to ensure staking effectivenes.

우주용 CCGA에서 Staking 적용에 따른 진동 및 열 특성 연구

정명득,정성훈,홍영민 한국군사과학기술학회 2020 한국군사과학기술학회지 Vol.23 No.6

This paper describes the stacking effect for Ceramic Column Grid Array(CCGA) packages used for satellites. Reflow Soldering Process suitable for CCGA package with back structure was set as the process development goal to meet European Cooperation for Space Standardization(ECSS) standard. After analyzing the stacking effect according to the type of CCGA, it is verified by applying it to the CCGA Reflow Soldering Process. In order to confirm the validity of the staking effect analyzed in terms of vibration and thermal characteristics, it is verified through actual specimen production. It analyzes the cause of crack occurrence in the CCGA package and estimates the crack generation point using previously acquired inspection data.

CFRP 디스플레이 월마운트암의 강성과 구조강도의 평가

장운근 한국산업융합학회 2019 한국산업융합학회 논문집 Vol.22 No.2

Recently as flat display panels are getting narrower, TV wall mounts also become slimmer for interior design issue. In this study CFRP(Carbon Fiber Reinforced Plastic) was used for TV wall mount to satisfy slim arm design along with enough strength and low weight. The 16 staking sequences was made with orthogonal array to reduce experimental cases. Strength analysis of the TV wall mount arm made of CFRP laminate was studied on condition of staking sequences using FEA(Finite Element Analysis) and stiffness and strength of those cases were evaluated using deflection and Tsai-Wu’s Failure criterion. The result showed that [-45°/90°/45°/0°/-45°] lay up case was suitable for the wall mount arm staking design from the criteria of deflection and Tsai-Wu’s Failure Index.

가상자산 취득 및 NFT 판매에 따른 소득세 과세 방안 연구

이은미,윤태화 한국세무사회 부설 한국조세연구소 2023 세무와 회계 연구 Vol.12 No.4

가상자산(Virtual Asset)의 거래․투자 규모가 빠르게 확대되고, 글로벌 시장에 대한 영향력도 증가함에 따라, 2020년 한국 정부는 금융 시장 안정화 및 자산 보호를 목표로 가상자산에 대한 과세체계를 마련하였다. 그러나 국내의 가상자산 과세 체계는 해외 금융 선진국과 비교하면 초기 단계로써, 가상자산의 과세 대상과 적용 범위가 제한적이고 불분명하며, 가상자산의 취득과 판매 등으로 인한 소득 명목 및 그에 대한 세분화된 과세 체계 정립에도 미치지 못하고 있다. 이로 인해, 다른 자산 소득과의 과세 형평성, 실질성, 합목적성에도 위배되고, 국제 과세법의 흐름에도 부합하지 못하는 문제점들이 우려되고 있다. 본 연구는 이 같은 문제 의식 하에, 2025년에 시행 예정인 가상자산 과세체계 중 가상자산 취득 및 NFT 판매로 인해 발생하는 소득세에 초점을 맞추어 과세 개선 및 발전 방안을 제시하였다. 즉, 채굴(Mining), 스테이킹(Staking), 포크(Fork), 에어드랍(Airdrop)을 통한 가상자산 취득 및 NFT(Non-Fungible Token) 판매에 관련된 국내 과세체계의 문제점 및 한계점을 파악하고, 미국, 일본, 영국, 독일, 호주 등 해외 주요국의 관련 과세 제도에 대한 비교 분석을 통해 과세 적용 범위 개선 및 발전 방안을 도출하였다. 가상자산의 취득 방식 중 채굴, 스테이킹, 포크, 에어드랍을 통한 소득 창출에 대해 주요 국가들은 과세 대상 범주를 명확하게 규정하고 있다. 국내 소득세법 제1조에 따르면 응능부담 원칙이 적용되며, 열거주의를 채택하는 이상, 개인 소득에 대한 규정이 없다면 과세하기 힘든 실정이다. 따라서 채굴, 스테이킹, 포크, 에어드랍 등으로 발생한 취득에 대한 적절한 과세제도를 마련하기 위해서는 소득세법상 소득 성격이 유사한 규정을 차용하여 포괄적으로 과세할 수 있게 하던지 다른 상위법에서 정의하여 과세규정을 마련해야 할 것이다. 향후 가상자산 취득만으로도 이익이 발생하는 사례는 계속 증가할 것으로 보인다. 이에 따른 과세 규정이 적절하게 이루어진다면 국내 가상자산의 관리와 추적에도 긍정적인 영향을 미칠 것이며, 납세자의 권리보호 측면에서도 중요한 의의를 지닐 것이다. 한편, NFT는 국내외에서 예술, 엔터, 스포츠 분야에 접목시켜 많은 판매량이 발생하고 있다. 최근의 급격한 NFT 시장 확대 및 수익 창출에도 불구하고, 이와 관련한 과세 규정이 불명확한 관계로 소득세법에 따른 응능부담 원칙에 위배되어 개선이 시급한 실정이다. 국내의 가상자산 및 NFT 관련 과세 제도의 미비점에 대한 성찰과 해외 주요국의 사례 고찰을 통해, 본 연구는 실제로 발생하는 소득에 대해 과세하되, 다른 자산과의 형평의 원칙도 존중하는 과세 실질성, 형평성, 합목적성에 입각한 과세 기준 정립 및 발전 방안을 제안하였다. 이를 통해, 미래의 경제 체제에 대한 영향력이 갈수록 증가할 가상자산의 합리적인 관리와 투자자 보호에 도움이 되는 동시에, 가상자산 과세에 관련된 국제법의 흐름에도 부합하는 국제적, 제도적 정합성을 지닌 발전 방안을 제시하였다. As the scale of trading and investment in virtual assets is rapidly expanding and its influence on the global market is increasing, the Korean government established and announced the taxation system for virtual assets in 2020 with the goal of stabilizing the financial market and protecting assets. However, the current domestic virtual asset taxation system is in early stages compared to financial advanced countries in overseas, and the subject and scope of application for virtual asset taxation are limited and unclear, and the system of detailed taxation resulting from the acquisition and sale of virtual assets has not been properly established. As a result, there are concerns about problems that violate tax fairness, practicality, and fit for purpose with other asset income, and do not comply with international tax law trends. With awareness of these problems, this study presented solutions to improve and develop the virtual asset taxation system by focusing on income tax arising from the acquisition of virtual assets and the sales of NFT scheduled to be implemented in 2025. In other words, this study analyzed the problems and limitations of the domestic taxation system related to the acquisition of virtual assets and NFT sales, such as mining, staking, hardfork, and airdrop, and performed comparative analysis with major overseas countries such as the United States, Japan, the United Kingdom, Germany and Australiaand, and derived development solutions. Among the methods of acquiring virtual assets, major countries clearly define taxable categories for income generation details through mining, staking, hardfork, and airdrop. According to Article 1 of the Domestic Income Tax Act, the principle of burden of performance is applied, and as long as enumeration is adopted, it is difficult to tax if there are no regulations on personal income. Therefore, in order to establish an appropriate taxation system for income generated from mining, staking, hard fork, airdrop, etc., it is necessary to adopt provisions similar in nature to the Income Tax Act to enable comprehensive taxation, or to define taxation regulations in another higher-level law. If the corresponding tax regulations are properly implemented, it will have a positive effect on the management and tracking of domestic virtual assets, and will also be significant in terms of protecting taxpayers' rights. Meanwhile, NFT sales are rapidly increasing in relation to the fields of art, entertainment, and sports both at home and abroad. Despite the recent rapid expansion of the NFT market and profit generation, the tax regulations related to this field are unclear, which violates the principle of burden of performance under the Income Tax Act and is in urgent need of improvement. Through reflection on the shortcomings of the domestic virtual asset and NFT-related taxation system and consideration of cases in major overseas countries, this study proposed a tax standard establishment and development plan based on suitability, practicality and equity that taxes actual income generated but also respects the principle of equity with other assets. Through thess, I presented a development plan with international and institutional consistency that helps in rational management and investor protection of virtual assets, and also complying with the flow of international law related to virtual asset taxation.

옥내소화전설비에서 도너츠형 적재방식의 소방호스 전개형태에 따른 방수준비시간 비교

홍석환,공하성,Hong, Suk-Hwan,Kong, Ha-Sung 대한안전경영과학회 2021 대한안전경영과학회지 Vol.23 No.3

In this study, the purpose of this study was to examine the effect of twisting in the preparation of waterproofing in the process of unfolded donut-type staking method fire hoses in indoor hydrant system. The central pull-out method caused more twisting than the rolling method, and there was no significant difference in the number of twists according to the pull-out method in the case of male and female students. It was found that the time it took to untwist and prepare waterproofing was much shorter for male students. The angle valve and hose are connected, and the time to untwist and prepare for waterproofing after withdrawing the fire hose with the hose and nozzle connected was shorter than the unconnected state. In the rolling method, when a hose connected with two 15 m fire hoses was used and the angle valve-hose was connected, but the hose-nozzle was not connected, the least kinking occurred. The time to untwist and prepare for waterproofing was also the shortest. As a result, in the withdrawal method of the donut-type loaded fire hose in the indoor hydrant system, it is a rolling method rather than a central withdrawal method. With the angle valve and hose connected, unfold the fire hose with the hose and nozzle connected, if a large number of people unwind the twisted hose, the time to prepare for waterproofing can be shortened.

우주급 PBA 적용을 위한 유무연 혼합 BGA 솔더링 공정 신뢰성 연구

홍영민,곽문관,전수현 한국군사과학기술학회 2025 한국군사과학기술학회지 Vol.28 No.1

The purpose of this study is to confirm the effect of staking and underfilling for mounting PBGA(Plastic Ball Grid Array) packaged components on satellites. With the goal of developing a process that complies with ECSS (European Cooperation for Space Standardization) standards, the effect of staking and underfilling was analyzed in terms of vibration and thermal properties, and actual test specimens were fabricated and verified. After the environmental test, microsections were performed to confirm whether cracks had actually occurred, and the rate of change in resistance value was confirmed and compared with the analysis results.

실측 시험 대체를 위한 도어 트림 과/오용 해석 절차에 대한 연구

김상훈(Sanghoon Kim),정인우(Inwoo Chung),김영표(Yeongpyo Kim) 한국자동차공학회 2024 한국자동차공학회 학술대회 및 전시회 Vol.2024 No.11

The aim of this study is to develop an optimized CAE process for virtualization (replacing physical test) for door trim strength under misuse load. Physical test and CAE results had been checked for the vehicles that previously developed to figure out risk level of this load case. Fidelity of current virtual development method to figure out how current procedure predict well physical test failure mode via ultimate test had been verified. Iterations for correlation had been conducted and new modeling method for joint had been suggested. Variation Study based on DSD(Definitive Screening Design) and Monte Carlo simulation considering tolerance for manufacturing and test condition has been conducted. After that, spectrum of virtual assessment results has been verified based on variation study result in terms of two failure mode. A generalized spectrum under door trim misuse is suggested to save virtual resources of virtual assessment for future vehicle development. In the end, physical test can be replaced based on virtual assessment based. Also critical heat staking point for misuse load can be defined by virtual assessment to be cared by quality engineer.

우주분야 COTS BGA 부품 활용을 위한 공정 연구

이창수,정두원,이창수,정두원 한국신뢰성학회 2025 한국신뢰성학회 학술대회논문집 Vol.2025 No.11