과세 목적의 해외자산 관련 세제에 대한 평가와 개선방안

김경하 한국국제조세협회 2023 조세학술논집 Vol.39 No.2

As offshore tax evasion has become a major international concern, the Korean tax authorities introduced a tax system in 2011 to report foreign financial accounts, aiming to address the issue and improve taxation equity. In 2020, the obligation to submit data on overseas subsidiaries and the sanctions for non-fulfillment of the duty, which were regulated by the Corporate Tax Act and the Income Tax Act, were transferred to the Adjustment Of International Taxes Act. This transfer brought about significant changes to the tax system for foreign assets. Despite multiple revisions to enhance the overall effectiveness of the tax system related to foreign assets, which includes reporting foreign financial accounts and providing data on overseas subsidiaries, there are still areas that require further supplementation. The requirement to report foreign financial accounts applies to Korean residents or domestic companies that possess such accounts. For individuals, their obligation to report these accounts depends on whether they have a Korean address or have resided in Korea for a specific period. However, the criteria used to determine residency based on the address under the Income Tax Act need to be revised more in detail. In addition, the current regulation states that the reporting duty arises only if the account balance exceeds the specified amount on “one day of any last days of each month of the relevant year.” This regulation contradicts the tax neutrality, and therefore, needs to be amended. The holders of foreign financial accounts should basically be the subject of reporting such accounts. In addition, the account balance threshold for reporting needs to be lowered drastically, exempting individuals from reporting if their account balance is below the standard threshold. At the same time, incentives such as tax credits could be considered for those who voluntarily report their foreign financial accounts. The deadline for submitting reports for foreign financial accounts should be extended, and institutional procedures should be enhanced to ensure that individuals filing their income tax returns are aware of their obligation to report foreign financial accounts. Moreover, it is necessary to make sure that the information, which is used to efficiently and effectively manage the data collected through foreign financial account reporting, is written in the relevant form, and that the relevant regulations are amended to differentiate penalty based on the level of intention. It would be desirable to prepare specific guidelines for overseas subsidiaries’ data submission and establish a system in which the person obliged to submit data can more accurately fill out the relevant form. It is necessary to amend relevant regulations to make the laws and regulations more systematic, and integrate the forms to be submitted by the person responsible for data submission, then organically connect the information to be written in a unified form. There should be a plan to effectively utilize the submitted information, and applying tax credit can be considered for those who fulfill their duty to submit data, which requires considerable efforts and expenses to collect and submit related data. Moreover, it is necessary to set the scope of duty exemption for submitting data in accordance with the legislative purpose of data submission by overseas subsidiaries. This study has great significance in that it comprehensively reviews the tax system related to foreign assets for the first time since Chapter 4 of Adjustment Of International Taxes Act stipulated the reporting on foreign financial accounts and submission of data on overseas subsidiaries. It is also meaningful as it presents specific improvement plans. It is expected that this study can suggest a direction for preparing improvement plans for efficient and effective operation of tax system related to foreign assets.

셀프리더십, 진로결정 자기효능감, 비판적 사고성향이 진로준비행동에 미치는 영향: 간호대학생 중심으로

김경하,kim, kyoung-Ha 한국융합학회 2021 한국융합학회논문지 Vol.12 No.9

This study examined to identify the effect of self-leadership, career decision-making self-efficacy, and critical thinking disposition on career preparation behavior in nursing students. Data were collected from nursing students attending in nursing departments in G and M cities from April to June 2019. The 208 data were analyzed by descriptive statistics, t-test, ANOVA, Pearson's correlation coefficient, and multiple regression analysis. Self-leadership(β=.331, p<.001) and critical thinking disposition(β=.302, p<.001) reported to have effect on career preparation behavior. The study model accounted for 38.7% of career preparation behavior. These results suggest that measures to promote self-leadership and career decision-making self-efficacy should be developed and operated to improve career preparation behavior of nursing students in the nursing education field.

간호대학생의 강점인식과 간호전문직관이 진로정체감에 미치는 영향

김경하 한국융합학회 2022 한국융합학회논문지 Vol.13 No.3

This study was execute to find out the influence of strengths knowledge and nursing professionalism on career identity in nursing students. Data were collected from nursing students attending in the nursing departments in G and M cities from July to September 2021. Among the collected data, 198 data were analyzed by descriptive statistics, t-test, ANOVA, Pearson’s correlation coefficient, and controlled regression analysis. As a result of data analysis, strengths knowledge(β=.473, p<.001) and nursing professionalism(β=.167, p<.01) reported to have effect on career identity. The study model accounted for 48.2% of career identity. These findings suggest that program to improve strengths knowledge and nursing professionalism should be developed and operated to promote career identity of nursing students in the nursing education field. 본 연구는 간호대학생의 강점인식과 간호전문직관이 진로정체감에 미치는 영향을 규명하기 위하여 수행된 서술적 조사연구이다. G시와 M시 대학의 간호학과에 재학하고 있는 간호대학생을 대상으로 2021년 7월부터 9월까지 자료를 수집하였다. 수집된 자료 중 198명의 자료를 분석에 이용하였고 분석방법으로는 기술 통계, 독립표본 평균 검정(t-test), 일원 배치 분산분석(ANOVA), 피어슨 상관계수, 통제회귀분석을 이용하였다. 자료분석 결과, 강점인식(β=.473, p<.001)과 간호전문직관(β=.167, p<.01)은 진로정체감에 정적인 영향을 미쳤으며 연구모형은 진로정체감을 48.2% 설명하는 것으로 확인되었다. 이러한 연구결과는 간호대학생의 진로정체감을 높이기 위해 강점인식과 간호전문직관을 촉진하기 위한 프로그램이 간호교육 현장에서 다양하게 개발 및 운영되어야 함을 시사한다고 할 수 있다.

전북내륙지방의 집중호우 국지적 특성 연구

김경하,박경우,조천호,최영진 한국기상학회 2006 한국기상학회 학술대회 논문집 Vol.2006 No.-

아크 용사를 이용한 쾌속 금형 제조 기술

김경하,김선경,유영은,제태진,최두선,Kim, Kyung-Hwa,Kim, Sun-Kyung,Yu, Young-Eun,Jea, Tae-Jin,Choi, Doo-Sun 한국금형공학회 2008 한국금형공학회지 Vol.2 No.2

Recently, the study for production technology is focused on cycle time reduction as various products are manufactured. In order to manufacture tool and die, rapid prototyping and rapid tooling are researched. Stereolithography apparatus, selective laser sintering, 3D printing, laminated object manufacturing are developed in rapid prototype. The purpose of this study is to develop rapid tooling technology using thermal spray process. This technology is not well-known to korea, but this study will be contributed in development of domestic molds industry through continuous research and development.

IBM Aglets를 기반으로 하는 가상 병렬 컴퓨팅 시스템에서 작업 할당 기법과 성능 비교

김경하,김영학,오길호,Kim, Kyong-Ha,Kim, Young-Hak,Oh, Gil-Ho 한국정보과학회 2002 정보과학회 컴퓨팅의 실제 논문지 Vol.16 No.2

최근에 다중 에이전트를 기반으로 하는 가상 병렬 컴퓨팅 시스템에 관한 적극적인 연구가 이루어지고 있다. 가상 병렬 컴퓨팅 시스템은 많은 계산을 요구하는 복잡한 문제들을 해결하기 위해 고비용수퍼 컴퓨터를 사용하는 대신에, 인터넷상에 산재되어 있는 개인용 컴퓨터 혹은 워크스테이션을 사용한다. 가상 병렬 컴퓨팅 시스템은 인터넷상에 이용 가능한 자원에 의존하여 동질 혹은 이질형의 컴퓨터들로 구성될 수 있다. 본 논문에서는 IBM Aglets를 기반으로 하는 가상 병렬 컴퓨팅 환경에서 작업자 에이전트와 작업 패키지를 효율적으로 분산하는 새로운 방법을 제안한다. 기존의 방법들은 작업자 에이전트와 작업 패키지를 분산하기 위해서 주로 마스터/슬레이브 유형을 사용한다. 그러나 이러한 방법에서 에이전트의 수가 증가하게되면 중앙 마스터에서 작업부하가 급속하게 증가된다. 이러한 문제에 대한 해결로서 본 논문에서는 작업자 에이전트와 작업 패키지의 분산을 작업자 에이전트에게 위임하는 방법을 사용한다. 제안된 방법은 가상 병렬 컴퓨팅 시스템에서 다양한 방식으로 평가되었으며, 그 결과는 기존의 방법에 비해서 괄목할 만한 수준으로 개선되었다. Recently, there have been active researches about the VPCS (Virtual Parallel Computing System) based on multiple agents. The PVCS uses personal computers or workstations that are dispersed all over the internet, rather than a high-cost supercomputer, to solve complex problems that require a huge number of calculations. It can be made up with either homogeneous or heterogeneous computers, depending on resources available on the internet. In this paper, we propose a new method in order to distribute worker agents and work packages efficiently on the VPCS based on the IBM Aglets. The previous methods use mainly the master-slave pattern for distributing worker agents and work packages. However, in these methods the workload increases dramatically at the central master as the number of agents increases. As a solution to this problem, our method appoints worker agents to distribute worker agents and workload packages. The proposed method is evaluated in several ways on the VPCS, and its results are improved to be worthy of close attention as compared with the previous ones.

산림수문학(Forest hydrology)의 연구 동향과 앞으로의 과제(1)

김경하 한국수자원학회 2003 물과 미래(한국수자원학회지) Vol.36 No.5

웰드라인 제거를 위한 고온 기체 분사를 이용한 금형 표면의 가열기법

김경하,김선경,유영은,제태진,최두선,Kim, Gyeong-Ha,Kim, Sun-Gyeong,Yu, Yeong-Eun,Jea, Tae-Jin,Choi, Du-Seon 한국금형공학회 2008 한국금형공학회지 Vol.2 No.2

The application range of injection molded parts is expanding by the development of engineering plastics with good mechanical properties. Plastic products are specially used as automotive parts due to an excellent performance in the characteristics of a strength vs. weight. In this study, heating type of new method such as jet injection was applied to improve heat transfer coefficient is substituted for heating method of injection molding.

임상이 다른 3개 산림소유역의 장기 증발산량과 유출량의 변화

김경하,정용호 한국농림기상학회 2006 한국농림기상학회지 Vol.8 No.3

This study was to clarify the efects of forest stand changes on hydrological components of evapotranspirationand discharge. The forest-hydrological experimental stations in Gwangneung and Yangju, Gyeonggidonear metropolitan Seoul have ben operated by the Korea Forest Research Institute since 1979 to clarifythe effects of forest types and practices on the water resources and nutrient cycling and soil loss. Thehydrological regime of the forested catchments may change as forests develop. The ranges of change maybe different depending on forest types. Evapotranspiration can be estimated to 679 mm, 580 mm and 368mm in planted young coniferous (PYC), natural old-growth deciduous (NOD) and rehabilitated youngmixed (RYM), respectively. The slope of the discharge-duration curve shows the capacity of dischargecontrol in a specific catchment. The slope tended to be steeper in RYM than NOD, the better forestcondition. The slope in RYM became more gentle as the forest stand developed. Forests can modulate peakflows through interception, evapotranspiration and soil storage oportunity. PYC and RYM showed 100and 50 mm of threshold rainfall for modulating peak flows, respectively. The deciduous forest did notmay play an important role in modulation of peak flows because peak flow rates reduced after 10 years.

원적외선 대역의 태양 직사광 해수면 반사신호 특성 연구

김경하,Kim, Kyung Ha 한국군사과학기술학회 2018 한국군사과학기술학회지 Vol.21 No.3

In maritime environment, it is necessary to understand the characteristics of sunglint since it may degrade the target detection performance of the infrared sensor mounted weapons. In this paper, sunglint in LWIR band is modeled using the slope distribution of the sea surface, and is verified by comparing the radiance of a simulated result with that of the real world. According to the simulation, sunglint is critical when the solar zenith angle is over $60^{\circ}$. The peak radiance of sunglint grows as the solar zenith angle increases until it reaches $83^{\circ}$ and has a large difference depending on the solar zenith angle when the wind speed is small. Finally, seasonal and temporal characteristics of sunglint effects are analyzed. In summer, sunglint is dominant in the horizon near the solar azimuth right after sunrise and before sunset. However, in winter, the influence of sunglint lasts even during the daytime since the elevation of the sun is much lower than in summer.