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우리나라 조세행정에 관한 경험적 연구: 납세자에 대한 구제 절차를 중심으로
전근,김도현,오정일 한국법경제학회 2023 법경제학연구 Vol.20 No.1
본 연구의 목적은 이의신청을 중심으로 납세자 구제제도의 효과성을 실증적으로 검정하는 것이다. 감세 결정 요인은 단순 최소자승 모형을, 이의신청 결과는 이항 로지스틱 모형과 순위 로지스틱 모형을 통해 분석하였다. 사용 자료는 2017년 1월 1일-2018년 12월 31 일 기간 대구지방국세청에 접수된 이의신청 326건의 전수이다. 주된 연구 결과는 다음과같다. 신청인이 사업자이면 비사업자와 비교해서 감세가 작았다. 관할청이 1급지인 것은감세, 인용 가능성과 무관하였다. 세액이 크면 감세가 컸으나 인용 가능성은 작았다. 처분청이 ‘큰 감세-낮은 인용률’을 선택한 이유는 위험을 기피한 때문이다. 국세 중에서는 법인세가 신청인에게 유리한 결정이 내려졌다. 대리인 효과는 명확하게 드러나지 않았다. 신청인이 세무사나 변호사의 도움을 받으면 감세 규모가 작아졌고, 기각을 인용으로 바꾸지 못하였다. 일부 인용을 인용으로 바꾸는 효과는 확인되었다.
N-술피닐 파라-톨루엔술폰아미드와 아실 할라이드와의 반응 연구. N-아실 파라-톨루엔술폰아미드의 합성
전근,박명순,박영재,박균하 충남대학교 기초과학연구소 1997 忠南科學硏究誌 Vol.24 No.2
N-Sulfinyl p-toluenesulfonamide, a reactive organic intermediate, was reacted with 4 kinds of acyl halides such as acetyl, 2-chloroacetyl-, 3-chloropropionyl-, and 4-chlorobutyrylchloride to give N-acyl p-toluenesulfonamide. A possible reaction pathway for the formation of N-acyl p-toluenesulfonamide is proposed.
전근,박명순,조병욱,박균하 충남대학교 기초과학연구소 1997 忠南科學硏究誌 Vol.24 No.2
Oxidation reactions of aniline derivatives with the use of NaOCl and CH_3CO_3H as oxidants were investigated and compared. It was found that 3- and 4-nitroanilines were oxidized to corresponding azobenzenes by NaOCl. On the other hand, azoxybenzenes were obtained in the reaction of 3- and 4-nitroanilines with CH_3CO_3H. 2-Nitroaniline was oxidized to benzofuroxan by NaOCl, while an unknown liquid product was formed by CH_3CO_3H. 4-Toluidine was oxidized to 4,4′-dimethylazobenzene with the use of CH_3CO_3H, but an unknown liquid product was formed by NaOCl. Benzamide was oxidized to N,N′-dibenzoylhydrazine and N-benzoylphenylhydrazine by NaOCl. Besides, p-toluenesulfonamide and benzenesulfonamide were unchanged by the two oxidants. The structures of all the products were identified by spectroscopic techniques such as IR, NMR and GC/MS.
Celular Dynamical Mean-Field Theory for the One-Dimensional Ionic Hubbard Model
전근상,고아라 한국물리학회 2008 THE JOURNAL OF THE KOREAN PHYSICAL SOCIETY Vol.53 No.2
We study the ionic Hubbard model in one dimension at zero temperature. As the Hubbard interaction is increased, the system is known to evolve from a band insulator to a Mott insulator. In order to examine the transition nature, we perform a cellular dynamical mean-field calculation with an exact diagonalization technique employed as an impurity solver. From the computed local density of states, we estimate the spectral gap as the interaction strength is varied. We also calculate the spectral weight, which exhibits characteristic features for different phases.
전근철,김광미,정기준,이용찬,김정우,전철홍 대한정형외과학회 2016 Clinics in Orthopedic Surgery Vol.8 No.1
Background: This study aimed to evaluate the clinical and radiological outcomes of arthroscopic bioabsorbable screw fixation in osteochondritis dissecans (OCD) in adolescent patients with unstable lesions causing pain. Methods: The study included 11 patients (10 males and 1 female) with OCD who underwent arthroscopic bioabsorbable screw fixation between July 2007 and February 2014 and were available for follow-up for more than 12 months. The mean age at diagnosis was 16.3 years (range, 11 to 19 years), and the average follow-up period was 51 months (range, 12 to 91 months). Clinical results were evaluated using the Knee Injury and Osteoarthritis Outcome Score (KOOS), Lysholm knee score, and International Knee Documentation Committee (IKDC) score measured before surgery and at follow-up. Functional evaluation was made using the Tegner activity scale. Magnetic resonance imaging (MRI) and second-look arthroscopy were performed at the 12-month follow-up. Results: Between the preoperative assessment and follow-up, improvements were seen in the KOOS (range, 44.9 to 88.1), Lysholm knee score (range, 32.6 to 82.8), and IKDC score (range, 40.8 to 85.6). The Tegner activity scale also improved from 2.8 to 6.1. Based on postoperative MRI, there were eight Dipaola grade I cases and three grade II cases. No complications due to fixation failure developed in any case. Second-look arthroscopy at 12 months postoperatively revealed that the lesion was covered with cartilage in all cases. Conclusions: For unstable OCD lesions causing pain in adolescents, arthroscopic bioabsorbable screw fixation provided favorable outcomes with reduced pain and restoration of movement. Therefore, it should be considered as an effective treatment for OCD.
아킬레스 동종건을 이용한 전방십자인대 재건술에서 잔류조직 보존술식과 비보존술식의 임상적 결과 및이차 관절경 소견의 비교
전근철(Keun Churl Chun),황재선(Jae Sun Hwang),김광미(Kwang Mee Kim),김다희(Da Hee Kim),전철홍(Churl Hong Chun) 대한정형외과학회 2013 대한정형외과학회지 Vol.48 No.5
목적: 잔류조직 보존술을 이용한 전방십자인대 재건술이 임상적으로 나은 결과를 보일 것으로 생각하여 전방십자인대 재건술에서 잔류조직 보존술식과 비보존술식을 이차 관절경 소견과 기능 안정성을 비교, 분석하였다. 대상 및 방법: 2008년 1월부터 2010년 12월까지 24개월 이상 추시 관찰 가능하였던 전방십자인대 재건술을 시행한 환자 48명 중 잔류조직 보존 여부에 따라 보존군 26명, 비보존군 22명으로 나누었다. 슬관절 안정성 평가(International Knee Committee, Lysholm 슬관절 점수, Tegner 활동 점수, Lachman 검사, Pivot shift 검사) 및 이차 관절경에서 비교 분석하였다(study design: prospective cohort study). 결과: 최종 추시상 슬관절 안정성 평가에서 두 군 간 유의한 차이는 없었으나(p>0.05), 기능적 평가에서 보존군이 비보존군보다 유의하게 향상된 결과를 보였다(p<0.05). 이차 관절경상 이식건의 긴장도는 유의한 차이는 없었고 활액막 형성은 보존군에서 더 형성된 결과를 보였다. 결론: 아킬레스 동종건을 이용한 전방십자인대 재건술 시 잔류조직 보존군이 기능성 평가와 이차 관절경 소견에서 우수한 결과를 보였다. Purpose: This study was conducted for evaluation of clinical uses of anterior cruciate ligament (ACL) reconstruction with an Achilles allograft using the remnant technique by comparison and analysis stability, functional assessment and results of second-look arthroscopy between the remnant technique and the non-remnanat technique. Materials and Methods: A total of 48 patients who underwent ACL reconstruction using an Achilles allograft were selected and divided into two groups depending on the presence of remnant. The preserving group included 26 patients and non-preserving group included 22 patients. The two groups were compared and analyzed with regarding to stability (Stress view Lachman test, pivot shift test), functional assessment (International Knee Documentation Committee, Lysholm score, Tegner score, single hoop test, shuttle turn, carioca test), and the result of second-look arthroscopy (study design: prosepective cohort study). Results: In the final result, the remnant group showed significant improvement in the Tegner and carioca tests compared with the non-remnant group (p<0.05). In second-look arthroscopy, the remnant group showed better coverage of synovium (p<0.05). Conclusion: ACL reconstruction with an Achilles allograft using the remnant technique showed better results in functional assessment and finding in second-look arthroscopy compared with the non-remnant technique group.