不動産 資本利得課稅에 관한 硏究

윤종미 忠南大學校 特許法務大學院 2006 국내석사

ABSTRACT A Study on Capital Gain Tax in Real Estate Jong-Mi Yoon Department of Legal affairs Law, The Graduate School of Intellectual Property Law Chungnam Natioal University Taejon, Korea ( Supervised by Professor Il-Un Yoo) To hamper the speculations in real estate by imposing taxes on an unearned income is the omnipresent government policy for real estate stabilization starting with the policy from 2002 to 8.31 in 2005. To use taxation for the anti-speculation policy has been temporarily efficient but the successive updates prove the contrary. The successively issued real estate stabilization policies didn't convince people and speculators have been regarding the marginal profit from taxation as another form of speculative margin. The basic concept that tax related problems should be solved from taxation needs to be discussed. The core of taxation in real estate stabilization measures is about Capital Gain Tax. Taxation isn't just about the administration matter. It has to be implemented on the basis of the guidance principle of taxation law, that is, efficiency and equity, and the principle of constitutionalism. Therefore, it shouldn't be concluded hastily as the method of preventing speculation in real estate and should be conducted gradually through balanced discussions between taxation system and assessment principle. The goal of this study is to try to find out the most efficient and proper taxation system by checking out the problems in real estate capital gains and their improvements in view of taxation system. Firstly, our Capital Gain Tax in Real Estate imposes taxes only on actualized profits and Koreans are reluctant to pay taxes for actualized profits. This sign effect brings an lock-in effect. The lock-in effect suppresses the disposals of price increasing properties and leads to decrease in dealings and increase in the price of properties. This brings properties sharp increase in value and encourages speculations in the end. There can be two methods to ease lock-in effect: taxation postponement method which delays the capital gains taxation and transfer method which imposes capital gains tax on property rights transferred from inheritance and donation. Secondly, the capital gains tax exemption policy for one-housing per one-family transfer violates equity of taxation and it is the biggest obstacle to impose the transfer income taxation on a basis of real dealing price taxation. Therefore, conversion from tax exemption to a certain amount of transfer income deduction is recommended. Thirdly, if a property owner dies without disposing of it, he happens to get a total exemption. In this case, the taxpayer only pays a donation tax or an inheritance tax. It means descendants have gratuitous devolution and it violates equity of taxation. The current transfer income tax doesn't treat gratuitous devolution as transfer and adopts fresh-start basis which evaluates acquisition cost at the time of gratuitous devolution. Therefore, improvement from fresh-start basis into carry-over basis is needed to impose tax on unrealized gains from gratuitous devolution. Fourthly, transfer loss is in itself contrary to transfer income, so if there is transfer income tax, there will be deduction in transfer loss. However, our current Income Tax Law doesn't provide specific rules about it. The current Income Tax Law practices separate taxation, so transfer loss needs to be deducted as far as there is transfer income and if there is excessive income loss, it must be deducted in certain period or be carried forward for an indefinite period. Based on taxation principle, we studied how to improve the current Capital Gain Tax. However, there still remain significant unsolved tasks on how valid taxation system Capital Gain Tax in Real Estate has and if taxation system ever needs to be reformed, which way we should go for.

웃음체조 프로그램이 초등학생의 학업성취동기와 학업성취에 미치는 영향

윤종미 경인교육대학교 교육대학원 2009 국내석사

본 연구는 초등학생을 대상으로 웃음체조 프로그램을 적용하여 학업성취동기와 학업성취에 어떠한 영향을 미치는지를 알아보고, 그 효과를 검증하여 초등학교 현장에 보급하는데 그 목적이 있다. 본 연구의 목적을 검증하기 위하여 웃음체조 프로그램이 초등학생의 학업성취동기, 학업성취에 영향을 미치는가? 라는 연구문제를 설정하였다. 연구의 대상은 인천시에 소재하고 있는 Y 초등학교 3학년 58명으로 2008년 5월부터 2008년 6월까지 6주간 실험처치를 실시하였다. 웃음체조 프로그램은 웃음 적응기간인 초반 2주 동안은 웃음 적응 활동을 1일 1회 20분씩 총10회, 이후 웃음체조 실시기간인 4주 동안은 웃음체조를 1일 2회 1분씩 총40회 실시하였다. 학업성취동기와 학업성취의 측정도구로는 김미나(2001)가 제작한 학업성취동기검사와 학교에서 정기적으로 시행되는 학업성취도평가를 사용하였다. 연구에서 수집된 자료는 SPSS WIN 13.0 Version을 이용하여 분석하고, 통계처리의 유의수준은 p<.05이었으며, 연구의 결과는 다음과 같다. 학업성취동기와 학업성취에서 실험집단과 비교집단 간에 통계적으로 유의한 차이가 있는 것으로 나타났다. 따라서 실험집단에 적용한 웃음체조 프로그램이 초등학생의 학업성취동기와 학업성취 향상에 긍정적인 효과를 나타내었음을 알 수 있다. The purpose of this study was to examine the effects of the Laughter-gymnastic Program on Elementary Student's Academic Achievement Motivation and Academic Achievement. For the purposes of the study, the researcher surveyed 58 students from two third grade classes at Y elementary school in In-cheon. The students were divided into two groups: the test group and comparative group. The test group underwent the Laughter-gymnastic Program and the other group experienced the traditional school curriculum. The Laughter-gymnastic Program was applied to the test group once a day for six weeks. The instruments used in this study were the Academic Achievement Motivation Checklist developed by Kim, Mi-Na(2001) and Academic Achievement test, which measures the childrens' Academic Achievement Motivation and Academic Achievement. A pre-test was given to the students before the Laughter-gymnastic Program was applied and a post-test was given to the students after the Laughter-gymnastic Program was applied to see the effects. The results of this study were as follows : 1. The test group improved in terms of Academic Achievement Motivation. 2. The test group exhibited higher scores in terms of Academic Achievement. Consequently, the Laughter-gymnastic Program was effective in the improvement of Academic Achievement Motivation and Academic Achievement

금융투자업 겸영에 따른 이해상충방지제도에 관한 연구 : 자본시장법상 내부통제제도를 중심으로

윤종미 忠南大學校 大學院 2010 국내박사

According to the Capital Markets Act, a banking investment firm operating financial investment business is supposed to be able to operate itself in addition to all other businesses like investment sales, investment brokerage, collective investment, investment consulting service, investment entrusting and investment trust business internally. Accordingly it is expected that the competitiveness of a financial investment firm can be raised since the synergy among these businesses will be created, the economic principle of scale from a larger company will be realized. On the other hand, the extension of combining the management of another business of financial investment firms can be accompanied by the side effect, conflicts of interest. I think the base that minimize the conflicts of interest and improve both the protection of investors and the trust of financial institutions is to solve the conflicts of interest with the internal control system. Therefore, in this thesis I am going to evaluate the operating system of the internal control system such as the internal control standard under the Capital Markets Act, the law-abiding supervisor system and Chinese Wall and also try to suggest plans for effective internal control. First, internal control should be fortified as a prerequisite for introducing principles-based regulation. Because principles-based regulation without building up secure law-abiding supervision and internal control system involves the problem bound to a large financial accident, internal control must be fortified as a prerequisite for introducing principles-based regulation. Second, in case of chief decision-makers in charge of important task of financial institutions, they need to be excluded from the application of Chinese Wall so that their task efficiency should not be impeded from information interception by Chinese Wall. Third, as for the investment trust service asked to be independent with its data, it is usually equipped with its physically independent data facilities. Considering that, the establishment of independent data facilities is necessary to be provided for in the Capital Markets Act. Fourth, there is no definite regulation currently for the range of information banned on the mutual exchange of information under the Capital Markets Act. Because the current regulation could be interpreted as the meaning of regulating every kind of operating information, the range of banned on the mutual exchange needs to be clarified. Fifth, the regulation should be stipulated that aside from the offender, the company and its CEO take some responsibility based on the duty of supervision if an illegal act in a business is confirmed. Thus, we should induce a company or its CEO to prevent illegalities themselves and establish and keep their internal control system. Sixth, when a law-abiding supervisor violates a law related to his task or causes some loss to the company, investors or 3rd parties due to illegal performance, it is necessary to make the responsibilities clear. Therefore, the range of a law-abiding supervisor's responsibility bound by law needs to be expressly stipulated in the text. Seventh, I think it is necessary to review the task range of the law-abiding supervisor under the Capital Markets Act. As to this matter, I see it is reasonable that the task range of the law-abiding supervisor should be limited to the related work like checking law-observance or violation of the law and assisting the auditor's work. Lastly, conflicts of task or dead zones of performance may arise because of conflicts and overlaps of task between the law-abiding supervisor and the auditor, so the range of a law-abiding supervisor's task needs to be provided for in the law.

응급실 간호사의 임파워먼트와 감염관리 수행도 간의 관계

윤종미 인제대학교 2008 국내석사

목적 : 본 연구는 응급실 간호사의 임파워먼트와 감염관리에 대한 수행도의 관계를 규명하여 응급실 간호사의 업무의 효율성 및 질 향상을 높이기 위한 자료를 제공하는데 도움을 주기 위함이다. 방법 : 본 연구의 대상은 부산시에 소재하는 33개의 응급의료기관 중 연구 협조가 가능한 14개 병원의 응급실에 재직하고 있는 간호사를 대상으로 하였다. 자료 수집은 설문지를 이용하여 임파워먼트와 감염관리 수행도, 일반적 사항을 조사하였으며, 자료수집 기간은 2007년 10월 1일부터 10월 27일 까지 총 27일간이었다. 연구도구는 양길모(1998)의 임파워먼트 측정도구와 최미애(2002)의 감염관리 수행도 측정도구를 이용하였다. 수집된 자료는 SPSS 12.0 for windows를 이용하여 분석하였다. 연구 대상자의 일반적인 특성은 평균과 표준편차를 이용하였고, 연구 대상자의 일반적 특성에 따른 임파워먼트 와 감염관리에 대한 수행도의 차이는 t-test와 ANOVA를 이용하였으며, 사후검정으로 Duncan test를 이용하여 분석하였다. 대상자의 임파워먼트와 감염관리에 대한 수행도의 상관관계는 Pearson's correlation coefficient를 이용하였다. Objective: The aim of this study was to examine the relationship between performance regarding to infection management and the empowerment of emergency room nurses, and to contribute to improve the efficiency and quality of the emergency room nurses' works. Method: The participants in this study were 190 nurses working in the 14 hospital's emergency room which are located in Pusan. The data was colleted by using "Empowerment Measuring Tool" by Yang Gil-Mo(1998) and "Structured Tool regarding the Performance of infection management" by Choi Mi-Ae(2002) from October 1 to October 17, 2007. Collected data were analyzed by Frequencies, Percentage, Mean, Standard Deviation, t-test, ANOVA, Duncan test, Pearson's correlation coefficient using SPSS 12.0 for windows. Results: The results of this study are as follows: 1. The level of empowerment of the emergency room nurses was mean 3.25 of total 5. By subfield, the support field is the highest at 3.46, followed by the resource fields at 3.23, opportunity field at 3.20 and 3.10 in the information field. 2. The performance about the infection management of emergency room nurses was mean 4.23 of total 5. Disinfection equipment & infection equipment management is the highest at 4.64, followed by 4.58 in the cleansing and management of environment, 4.52 in the personal hygiene management, 4.23 in the fluid therapy & catheter management, 4.20 in the urinary tract infection control, 4.10 in hand-washing and 4.02 in the respiratory control. 3. Empowerment by general characteristics of subjects demonstrated a significant difference according to ER experience(F=2.83, p<0.05) and position(F=4.24, p<0.05). A head nurses had a higher empowerment than a staff nurses, a charge nurses by Duncan test. Performance of infection management by general characteristics of subjects demonstrated a significant difference according to position(F=3.32, p<0.05). A charge nurses had a higher performance of infection management than a head nurses, a staff nurses by Duncan test. 4. Empowerment by education connection characteristics of subjects demonstrated a significant difference according to Periodic discussion enforcement about infection management(F=9.07, p<0.001). 5. The results through statistical analysis showed that they had correlative relationship between the performance about infection management and the empowerment(r=.28, p<0.01). Conclusion: There were correlative relationship between performance regarding to infection management and the empowerment of emergency room nurses, but the correlation is low. This study shows that it needs to improve the perception level of nurse's empowerment to emphasize education and policy in order to the efficiency of emergency room nurses' work.