소득세법상 거주자 판단기준의 문제점 및 개선방향

김경하,오문성 한국경영교육학회 2019 경영교육연구 Vol.34 No.3

[Purpose]It is very important problem to determine the range of axable income and the taxation method(e.g., separate taxation or comprehensive taxation) to judge for the taxpayers if they are residents or not. This has a decisive effect on the amount of tax that they pay, so the standard for distinguishing residents and non-residents should be defined clearly and systematically. [Methodology]This paper reviews the problems and improvements of the Individual Income Tax Law related to residency tax rules, and presents short-term and long-term improvement plans to reasonably reform the Individual Income Tax Law. [Findings]As short-term enhancement plans, it is necessary to improve the legal system related to the residency tax rules. The definition for residency in the tax rules should be unified, and the standard of judgement related to residency needs to be clearly defined. Moreover, the period of residency also has to be clarified and standardized. The exit tax of the Individual Income Tax Law needs be amended to control the tax avoidance effectively. [Implications]As long-term improvement plans, this paper suggests preparing an objective standard of resident period that those who want to be recognized as residents should comply with. In addition, the paper presents the necessity of a tax rule that can supervise the taxpayers who change their status from residents to non-residents. [연구목적]납세자가 소득세법상 거주자에 해당하는지 비거주자에 해당하는지는 과세대상 소득의 범위 및 과세방법을 결정하는 중요한 문제이며 궁극적으로 납세자가 부담하여야 하는 세액에 결정적인 영향을 미치므로, 거주자 및 비거주자의 구분 기준은 명확하고 체계적으로 규정될 필요가 있다. [연구방법]본 연구는 소득세법상 거주자 관련 현행 규정을 법 체계상의 문제점 및 법 규정 적용상의 문제점으로 구분하여 검토하고, 거주자 과세 관련 규정을 보다 합리적으로 개선하기 위한 방안을 단기적 및 장기적 개선방안으로 나누어 제시하고 있다. 이러한 연구결과는 납세자 측면에서는 법 해석상의 예측가능성을 높이고, 과세관청 측면에서도 법문의 주관적인 해석을 통한 무리한 과세행정을 줄여, 궁극적으로 불필요한 조세불복사건을 줄이는데 기여할 수 있다. [연구결과]단기적 개선방안으로는 거주자 관련 규정의 법적 체계성을 제고하기 위하여 주소와 거소 및 거주자와 비거주자의 구분과 관련하여 기본적인 사항은 소득세법과 시행령에 규정하고 세부적인 사항은 동법 시행규칙에 규정하는 방안을 제안하였다. 불필요하게 다르게 규정하고 있는 거주자 정의 규정은 일관성 있게 개정할 필요가 있다고 생각한다. 거주자 판단 기준을 보다 명확하게 하기 위하여 “국내에서 생계를 같이 하는 가족 및 국내에 소재하는 자산의 유무 등 생활관계의 객관적 사실”에 대한 구체적인 기준을 소득세법 시행령에 규정하는 것이 바람직할 것이다. 거주자로 보는 시기를 통일화하기 위하여 거주자로 보는 시기는 거주자로 보는 사유가 속하는 사업연도 개시일로 한다고 규정하는 것이 납세자 및 과세관청의 판단기준을 단순화하고 예측가능성을 높일 수 있는 방법이 될 것이다. 거주자의 비거주자로의 지위변경을 통한 조세회피를 효과적으로 방지하기 위하여 국외전출세의 납세의무자 및 과세대상 자산의 범위를 넓혀서 보다 실효성 있는 제도로 보완하여야 할 것이다. [연구의 시사점]장기적 개선방안으로는 “주소 및 183일 이상의 거소”로 규정한 거주자 요건을 “주소 및 거소에서 일정기간 이상 체류”로 단일화 된 지표로 사용하되, “일정기간 이상 체류”와 관련하여서는 체류일수 구간별로 만족시켜야 하는 객관적인 지표의 내용을 정하는 것이 바람직할 것이다. 오랜 기간 동안 거주자였던 자가 비거주자로 변경된 경우 “일정기간” 동안은 거주자인 것으로 보아 국내원천소득 뿐만 아니라 국외원천소득에 대하여도 과세 가능한 규정을 마련할 필요가 있다.

Fuel-Optimal Altitude Maintenance of Low-Earth-Orbit Spacecrafts by Combined Direct/Indirect Optimization

김경하,박찬덕,박상영 한국우주과학회 2015 Journal of Astronomy and Space Sciences Vol.32 No.4

This work presents fuel-optimal altitude maintenance of Low-Earth-Orbit (LEO) spacecrafts experiencing non-negligible air drag and J2 perturbation. A pseudospectral (direct) method is first applied to roughly estimate an optimal fuel consumption strategy, which is employed as an initial guess to precisely determine itself. Based on the physical specifications of KOrea Multi-Purpose SATellite-2 (KOMPSAT-2), a Korean artificial satellite, numerical simulations show that a satellite ascends with full thrust at the early stage of the maneuver period and then descends with null thrust. While the thrust profile is presumably bang-off, it is difficult to precisely determine the switching time by using a pseudospectral method only. This is expected, since the optimal switching epoch does not coincide with one of the collocation points prescribed by the pseudospectral method, in general. As an attempt to precisely determine the switching time and the associated optimal thrust history, a shooting (indirect) method is then employed with the initial guess being obtained through the pseudospectral method. This hybrid process allows the determination of the optimal fuel consumption for LEO spacecrafts and their thrust profiles efficiently and precisely.

Cover Story - 2012년 봄철 산불방지 대책

김경하,Kim, Gyeong-Ha 한국방재협회 2012 방재저널 Vol.14 No.2

직장암 환자에서 무외번 환형 결장조루술

김경하,김현태,하태권,신진용,김운원,홍관희 대한대장항문학회 2007 Annals of Coloproctolgy Vol.23 No.1

Cover Story - 산지토사재해 사전 예방 및 피해방지를 위한 산림 과학기술의 역할

김경하,Kim, Gyeong-Ha 한국방재협회 2013 방재저널 Vol.15 No.3

Hydrograph Separation Using EMMA Model for the Coniferous Forest Catchment in Gwangneung Gyeonggido, Republic of Korea(I) -Determination of the End Members and Tracers-

김경하,유재윤,전재홍,최형태,정용호 한국산림과학회 2006 한국산림과학회지 Vol.95 No.5

This study was conducted to choose end-members and tracers for application of End MemberMixing Analysis (EMA) model for the coniferous forest catchment, Gwangneung Gyeongi-do nearSeoul metropolitan of South Korea (N 37° 45', E 127° 09'). This coniferous forest of Pinus Korainensisand Abies holophylla was planted at stocking rate of 3,0 stems ha-1 in 1976. Thinning and pruning wereevents during ten days from June 26, 205 to July 5, 2005. Two storm events were selected to determinethe end members and natural traces for hydrograph separation. The event 1 amounts to 161.9 m for twodays from June 26 to 27, 2005. The event 2 precipitates to 139.2 mm for one day of July 1, 205.Throughfall, groundwater, soil water and stream water of the two events above were sampled through thebulk and automatic sampler. Their chemical properties were analyzed for prediction of the maintracer. The end members that contribute to the stream runof were identified from the thre componentsincluding groundwater, soil water and throughfal. Each component and stream water in the two eventsformed the suitable mixing diagram in case of chloride-nitrate ion and sulfate-potasium ion. Especially,chloride-nitrate ion was found to be the most suitable tracers for EMMA model in the two events.

Hydrograph Separation using Geochemical tracers by Three-Component Mixing Model for the Coniferous Forested Catchment in Gwangneung Gyeonggido, Republic of Korea

김경하,유재윤 한국산림과학회 2007 한국산림과학회지 Vol.96 No.5

hydrograph separation using three-component mixing model based on the End Member Mixing Analysis(EMMA) model. The study area is located in the coniferous-forested experimental catchment, GwangneungGyeonggido near Seoul, Korea (N 37 45', E 127 09'). This catchment is covered by Pinus Korainensis andAbies holophylla planted at stocking rate of 3,000 tres ha1 in 1976. Thinning and pruning were carriedout two times in the spring of 1996 and 2004 respectively. We monitored 8 successive events during thethe bulk sampler. Stream water was sampled every 2-hour through ISCO automatic sampler for 48 hours.The geochemical tracers were determined in the result of principal components analysis. The concentrationsof SO42 and Na+ for stream water almost were distributed within the bivariate plot of the end members;throughfall, soil water and groundwater. Average contributions of throughfall, soil water and groundwateron producing stream flow for 8 events were 17%, 25% and 58% respectively. The amount of antecedentIt was found that ground water contributed more to produce storm runof in the event of a smal APcompared with the event of a large AAP. On the other hand, rain water showed opposite tendency to groundwater. Rain water in storm runof may be produced by saturation overland flow occurring in the areaswhere soil moisture content is near saturation. AAP controls the producing mechanism for storm runofwhether surface or subsurface flow prevails.

산지 사면에서 토양체와 대공극을 통해 발생하는 지표하 호우류의 수문학적 특성

김경하 한국수자원학회 1997 한국수자원학회논문집 Vol.30 No.6

이 연구는 강우시 산지사면의토양체와 대공극에서 발생하는 지표하 호우류를 구분하여 측정한 후 이들의 수문학적 특성을 밝히고자 수행하였다. 측정 시설은 미국 Georgia 주에 위치한 지질국 산하 Panola 시험유역의 상류 산지사면에 약 20m 길이의 조사구를 암반 깊이까지 파고 2m 간격으로 집수구를 설치하였다. 대공극류는 조사구 토양단면에 있는 13개의 대공극 중 유출이 발생한 6개의 대공극에 집수통을 설치하여 측정하였다. 1996년 3월 6일부터 7 This study was conducted to clarify the hydrological characteristics of subsurface flow through a soil matrix and macropores. The research facility was set up in a 20m-1ong trench excavated down to bedrock at the base of a hillslope in the Panola catchmen

Variations of Annual Evapotranspiration nnd Discharge in Three Different Forest-Type Catchments, Gyeonggido, South Korea

김경하,정용호,Kim Kyong-Ha,Jeong Yong-Ho Korean Society of Agricultural and Forest Meteorol 2006 한국농림기상학회지 Vol.8 No.3

This study was to clarify the effects of forest stand changes on hydrological components of evapotranspiration and discharge. The forest-hydrological experimental stations in Gwangneung and Yangju, Gyeonggido near metropolitan Seoul have been operated by the Korea Forest Research Institute since 1979 to clarify the effects of forest types and practices on the water resources and nutrient cycling and soil loss. The hydrological regime of the forested catchments may change as forests develop. The ranges of change may be different depending on forest types. Evapotranspiration can be estimated to 679mm, 580mm and 368mm in planted young coniferous (PYC), natural old-growth deciduous (NOD) and rehabilitated young mixed (RYM), respectively. The slope of the discharge-duration curve shows the capacity of discharge control in a specific catchment. The slope tended to be steeper in RYM than NOD, the better forest condition. The slope in RYM became more gentle as the forest stand developed. Forests can modulate peak flows through interception, evapotranspiration and soil storage opportunity. PYC and RYM showed 100 and 50mm of threshold rainfall for modulating peak flows, respectively. The deciduous forest did not represent sudden changes of peak flow rates to rainfall, even 200 mm rainfall Forest development in PYC may play an important role in modulation of peak flows because peak flow rates reduced after 10 years.

지지간호가 혈액투석 환자의 희망에 미치는 효과

김경하,이정숙 전남대학교 간호과학연구소 2002 Nursing and Health Issues(NHI) Vol.7 No.1

The purposes of this study were developing supportive nursing care that improve the degree of hope and investigating the effect of supportive nursing care on the degree of hope in the hemodialysis patients. A quasi experimental research(not equivalent control group pre-test and post-test design) was used in this study to analyze the effect of supportive nursing care on hope of hemodialysis patients. Experiments were carried out from August 10 to September 26, 2000 with 34 subjects assigned to experimental(17 patients) and control(17patients) groups in H hospital, K city. The instruments used for this study were supportive nursing care that researcher developed and Miller’s Hope scale(1988) that translated and adapted by Lee(1992). Data were collected by pre-test, experiment treatment(supportive nursing care) and post-test. Supportive nursing care program was initiated individually 1 week after the pretest, performed 20 to 30 minutes/day, 3 per week for 2 weeks. The data were analysed by using SPSS for windows(version 10.0) including frequency, percentage, chi square test, student t-test, paired t-test and ANOVA. The result of this study are summarized as follows: 1. The hypothesis that the experimental group who were given supportive nursing care will have the higher degree of hope than control group was accepted(t=2.23, p= .03). 2. In general characteristics, marital status(F=9.6, p=.001) had statistically significant difference in the degree of hope. From above results of the study, supportive nursing care may be effective nursing intervention for the patient receiving hemodialysis and could be used for nursing practice to improve hope of hemodialysis patients.