하자 있는 취득세 기한 후 신고를 바로잡는 방법

강성모 한국지방세학회 2024 지방세논집 Vol.11 No.1

The person liable for acquisition tax payment must report and pay the acquisition tax within the set deadline. However, for some reason, the deadline may be missed. If the taxpayer fails to report and pay in time, the tax office will initiate a notification of imposition. However, even if it is a little late, it is better for the taxpayer to report and pay himself/herself. For this reason, even if the original deadline has passed, it can be reported until the tax office decides and notifies it. If the taxpayer report after due date in this way, he or she can reduce some of the burden of the additional tax. The taxpayer has filed a report after due date, but he or she may think that there is a defect in the report. At this time, the question is how to correct the report. However, in the past, when reporting after due date, there was no provision for correction of report. In this situation, the Supreme Court said that the tax amount would not be determined if it was reported after due date. However, reporting after due date does not mean that the tax amount is not confirmed. This is because the tax amount is revealed in detail to be recognized, even if you report after due date. The same is applied when a person who has filed a revised report after due date. Therefore, the provision when a person filed a revised report after due date makes a revised report, there is no effect of determining by increasing the amount of tax determined according to the original report should also be changed. If a request for correction cannot be made when a report is filed after due date, there is no proper way for the taxpayer to correct the defective return after due date. For this reason, the Supreme Court said that the decision to admit the report after due date could be viewed as a disposition and it could be open to debate. Now, even if taxpayer report after due date, he or she can request correction. If the the tax office refuses to correct the correction, the taxpayer can file an appeal suit against the refusal. Now, with regard to how to correct the report, the difference between the report within due date and the report after due date has disappeared. After reporting after due date, the tax office must determine the tax base and amount of tax within a certain period and notify the reporter. This was for correcting report after due date by arguing the notification on the premise that a request for correction could not be made when reporting after due date. However, now, even if the tax office does not decide and notify, the corrective report after due date can be corrected through a request for correction. It cannot be said that either a request for correction or an appeal suit is better. Therefore, there is no reason to ask to determine and notify the amount of tax reported after due date. When creating a regulation that allows a revised report after reporting after due date, there is also an obligation that the tax office have to correct it and notify the reporter accordingly. If the tax office does not make a correction and notify the reporter, a lawsuit against the disposition cannot be filed. However, even at this time, a request for correction can be made. Therefore, the obligation to correct and notify is not necessary.

당뇨황반부종 환자에서 유리체 절제술시 내경계막 절제술의 유용성

강성모,진희승,문연성,Sung Mo Kang,Hee Seung Chin Yeon Sung Moon 대한안과학회 2007 대한안과학회지 Vol.48 No.6

Purpose: To evaluate the effectiveness of a combined procedure of peeling the internal limiting membrane with vitrectomy in diabetic macular edema. Methods: This study comprised 16 eyes of 16 patients hospitalized during a 1-year period. They were randomized to either a vitrectomy group (10 eyes in 10 patients) or to a combined procedure group (6 eyes in 6 patients). Preoperative and postoperative macular center thickness, best corrected visual acuity and postoperative complications 4 months postoperative were investigated. Results: There were no statistically significant differences in the mean values of preoperative and postoperative best corrected visual acuity (logMAR) between the two groups. The mean values of preoperative and postoperative macular center thickness in the vitrectomy group were respectively 509.50±36.77 and 332.60±91.73; while in the combined procedure group, they were 516.17±55.43 and 333.83±51.64. Again, there were no statistically significant differences between the two groups. At the 4-month follow-up, decreased visual acuity was found in 3 eyes of the vitrectomy group and in 2 eyes of the combined procedure group. Vitreous hemorrhage (3 eyes) and tractional retinal detachment (1 eye) were found in the vitrectomy group and vitreous hemorrhage (2 eyes) was diagnosed in the combined group. Conclusions: In our study, vitrectomy with peeling of the internal limiting membrane was not more effective than vitrectomy alone in decreasing macular edema or in improving best corrected visual acuity. Additional studies of the combined procedure are needed to verify this result.

후미추돌사고의 속도변화와 승차자 상해에 관한 실증적 분석

강성모,김주환,Kang, Sung-Mo,Kim, Joo-Hwan 한국데이터정보과학회 2009 한국데이터정보과학회지 Vol.20 No.5

후미추돌사고가 발생하면 사고의 규모인 차량손상정도와 승차자 상해는 속도변화에 영향을 받는다. 본 연구는 서울, 인천 지역에서 발생한 실제 사고사례자료로부터 사진판독에 의해 손상깊이를 측정하고 사고개황 및 속도에 관한 진술 자료로부터 속도변화를 산출하였으며, 진단기간, 입원일 등 상해발생관련 자료를 수집하였다. 손상깊이와 승차자의 상해.무상해의 유무 및 증상기간의 예측평가를 위한 손상깊이와 입원치료기간에 대한 관계영역도표를 구하여 실증적인 자료와 비교하였다. 또한, 수집한 실제 사고자료의 진단기간 및 입원일 등 상해정도는 통계분석결과 객관적 충격정도인 피추돌차의 손상깊이 및 속도변화와 전혀 상관관계가 없는 것으로 나타났는데, 이는 선행연구와 본 연구의 통계분석결과를 종합하여 설정한 상해역치에 미달하는 대인사고 사례가 약 78.1%로 거짓 또는 과장된 상해주장이 많은 것으로 나타났다. 향후 상해주장에 대한 인정은 사고 규모에 대한 객관적 정보의 제공 및 본 연구에서 제시한 상해역치 수준의 적용은 유용할 것으로 사료된다. In a case of an automobile rear-end collision, scale of the collision which are the extent of vehicle damage and the injury of the passenger is affected by the speed change. Based on the photographic interpretation of the actual accident cases in the Seoul and the Incheon area, this study measured the depth of crush and calculated the speed change from the statement data of the accident and speed, and also injury data such as diagnosis, hospitalization days are collected. The period of hospitalization and diagnostics claimed proves to have no statistical correlation with the depth of vehicle crush and speed change. Based on the statistical analysis from this study and previous foreign studies, we found that there have been 78.1% of personal accidents didn't reach the injury threshold. There should be objective information on the scale of accident accepting the claims-to-be-injured in the future, and application of injury threshold level suggested are considered to be very useful.

Numerical simulation of structure and no formation of turbulent lean-premixed flames in gas turbine conditions

강성모,김용모,이관수 대한기계학회 2009 JOURNAL OF MECHANICAL SCIENCE AND TECHNOLOGY Vol.23 No.12

This study numerically investigates the detailed structure and NO formation in atmospheric and high-pressure leanpremixed flames. Parallel unstructured-grid finite-volume method (FVM) has been developed to maintain the geometric flexibility and computational efficiency for the solution of the physically and geometrically complex flows. In order to realistically represent the complex turbulence-chemistry interaction of high-pressure lean-premixed turbulent flames encountered in gas turbine combustors, a flamelet model based on the level-set approach has been adopted. Special emphasis is given to the effects of pressure and equivalence ratio on the flame front location and NO formation, as well as the dimensionless parameters including turbulent Reynolds number, Re, Damköhler number, Da, and Karlovitz number, Ka in the lean-premixed gas turbine-like situations. Numerical results obtained in this study suggest that the level-set approach in the context of parallel unstructured-grid FVM is capable of realistically simulating the detailed structure and NO formation in the atmospheric and high-pressure lean-premixed flames.

부과방식(PAYG) 공적연금 도입이 출산율에 미치는 영향

강성모,위정범,성주호 한국보험학회 2022 保險學會誌 Vol.129 No.-

The paper employs an overlapping generation model to identify the effects of implementing the PAYG public pension scheme upon the fertility rate and lifetime utility. We find out that the fertility rate largely depends upon the income effect which comes from the difference between the implicit return of PAYG and the return of personal saving. This suggests that Aaron’s theorem could be widely applicable to the economy model with endogenous fertility rate and various coefficients of relative risk aversion through a utility function. As a result, implementing PAYG under the dynamically efficient economy leads to the negative effects which decrease fertility rates and individual utilities simultaneously. 우리는 중첩세대모형을 통하여 PAYG 공적연금제도의 도입이 개인의 출산율 그리고 생애효용에 주는 영향은 연금수익률과 저축수익률의 차이에 따른 소득 효과에 좌우된다는 것을 밝힐 수 있었다. 이는 Aaron의 정리를, 출산율을 내생변수로 한 모형에서 다양한 위험회피계수에 확대 적용할 수 있다는 것을 보여준 것이다. 결론적으로 동적으로 효율적인 경제에서 PAYG 공적연금 도입은 출산율뿐만 아니라 개인 생애효용까지 동시에 감소시키는 부정적 효과를 초래할 수 있다.

RGB 이미지 기반 학습 모델을 이용한 라이다 반사강도 이미지에 대한 추론 및 3차원 물체인지

강성모 제어로봇시스템학회 2021 제어로봇시스템학회 국내학술대회 논문집 Vol.2021 No.6

KNOTS IN S³ ADMITTING GRAPH MANIFOLD DEHN SURGERIES

강성모 대한수학회 2014 대한수학회지 Vol.51 No.6

In this paper, we construct infinite families of knots in S 3 which admit Dehn surgery producing a graph manifold which consists of two Seifert-fibered spaces over the disk with two exceptional fibers, glued together along their boundaries. In particular, we show that for any natural numbers a,b,c, and d with a ≥ 3 and b,c,d ≥ 2, there are knots in S 3 admitting a graph manifold Dehn surgery consisting of two Seifert-fibered spaces over the disk with two exceptional fibers of indexes a, b, and c, d, respectively.

Primitive/Seifert knots which are not twisted torus knot position

강성모 호남수학회 2013 호남수학학술지 Vol.35 No.4

The twisted torus knots and the primitive/Seifert knotsboth lie on a genus 2 Heegaard surface of S3. In [5], J. Dean usedthe twisted torus knots to provide an abundance of examples ofprimitive/Seifert knots. Also he showed that not all twisted torusknots are primitive/Seifert knots. In this paper, we study the otherinclusion. In other words, it shows that not all primitive/Seifertknots are twisted torus knot position. In fact, we give innitelymany primitive/Seifert knots that are not twisted torus knot posi-tion.

Twisted torus knots with graph manifold Dehn surgeries

강성모 대한수학회 2016 대한수학회보 Vol.53 No.1

In this paper, we classify all twisted torus knots which are doubly middle Seifert-fibered. Also we show that all of these knots possibly except a few admit Dehn surgery producing a non-Seifert-fibered graph manifold which consists of two Seifert-fibered spaces over the disk with two exceptional fibers, glued together along their boundaries. This provides another infinite family of knots in $S^3$ admitting Dehn surgery yielding such manifolds as done in \cite{K14}.

EXAMPLES OF KNOTS IN S3 ADMITTING SEIFERT-FIBERED SURGERIES OVER S2 WITH FOUR EXCEPTIONAL FIBERS

강성모 호남수학회 2018 호남수학학술지 Vol.40 No.3

In [4] Miyazaki and Motegi constructed one family ofknots in S3 which admits Dehn surgery producing a Seifert-beredspace over S2 with four exceptional bers. On the other hand,in [3] using doubly hyper Seifert twisted torus knots, the authorconstructed six families of knots in S3 which admit Dehn surgeryyielding a Seifert-bered space over S2 with four exceptional bers. It is questioned in [3] whether or not the family of the knots con-structed in [4] belongs to one of the six families of the knots in [3]. In this paper, we give the positive answer for this question.