경제 : ' 일본 따라 배우기 ' 는 한국경제의 특효약인가

이성태 사회평론 1992 월간 사회평론 Vol.92 No.3

비조세비용이 일감몰아주기 과세에 따른 조세전략에 미치는 영향

이성태,최기호,윤성만 한국세무학회 2014 세무학 연구 Vol.31 No.4

This study investigates which of tax and nontax factors, controlling and beneficiary firm perspective respectively, affect the tax avoidance or reduction of firms. The results of analysis is as follows;In controlling firm perspective, the ETR for large public companies with large foreign shareholdings that provided the benefits were lower. And large companies also provided the benefits. Large public companies, receiving the benefits, were less likely to be involved in such planning activities, which shows that the cost of these planning were greater for these entities than the benefits provided. And, large public companies with large foreign holdings that involved many entities, providing benefits, were less likely to take on such tax avoidance activities. The companies provided the benefits were less likely to engage in tax saving or tax avoidance transactions as although there are benefits to be realized from such activities, it would be difficult for them to be scoped out of government monitoring or reduce the tax liability to zero. In beneficiary firm perspective, the ETR for public companies were lower compared to other large companies that closely held. And, the large public companies were more likely to take on such activities compared to closely held companies. Finally, public companies were more likely to avoid inheritance and gift tax but larger companies were not as successful. Thus, results of this study say that the bigger the company is, the more likely it is to reduce deemed gift taxation, but not completely. The effects of the combined characteristics of both the benefit providing/receiving companies are also reviewed. The reason for conducting this type of analysis is that the characteristics of offering company may influence deemed gift taxation borne by controlling shareholder. The contributions of this study is as follows. First, this study is the first to review the effects of the unfair related party transactions tax law and its impact on the effected taxpayers. It analyzes the taxable amount at the time of enactment and assessment to indirectly determine the existence of entities actually engaged on such planning activities. Second, this study reviewed the publicly available information of the 61 companies that are potentially involved in tax evasion activities and classified them into 11 types. Through this classification allowed for the understanding of the type of plans being undertaken and the resulting tax effects. This study is also the first to clearly classify these planning costs as non-deductible expenses from tax perspectives. 일감몰아주기 과세제도는 재벌기업집단을 주된 과세대상으로 설계되었기 때문에 과세대상이 소수이고 외형상 파악이 가능하며 과세요건이 내부거래비율과 지분율에 의하여 결정되기 때문에 공시자료를 통하여 비교적 정확하게 세액을 추정할 수 있다. 이 특성으로 일감몰아주기 과세는 기업의 조세절감(또는 조세회피)행위를 관찰할 수 있는 좋은 실험상황을 제공한다. 공여법인의 특성변수가 증여세 절감행위나 회피행위에 미치는 영향을 분석한 결과는 다음과 같다. 첫째, 종속변수를 ETR(증여세 유효세율)로 한 결과에서, 상장된 기업일수록, 기업규모가 클수록, 외국인 지분이 있는 기업일수록 증여세 부담수준이 낮았다. 공여법인의 개수와 가족기업여부는 유의적인 수치가 나오지 않았다. 둘째, 종속변수를 TaxReduction(증여세 절감행위)로 한 결과에서, 상장된 기업일수록, 기업규모가 클수록, 공여법인 개수가 많을수록, 외국인 지분이 있는 기업일수록 절감행위를 하지 못하였다. 반면, 가족기업일수록 절감행위를 하였다. 셋째, 종속변수를 TaxAvoidance(증여세 회피행위)로 한 결과에서, 상장된 기업일수록, 기업규모가 클수록, 공여법인 개수가 많을수록, 외국인 지분이 있을수록 절감행위를 하지 못하였다. 수혜법인의 특성변수가 증여세 절감행위나 회피행위에 미치는 영향도 분석한 결과 다음과 같다. 첫째, 종속변수를 ETR(증여세 유효세율)로 한 결과에서, 상장된 기업일수록 유효세율이 낮았다. 반면, 기업규모가 클수록 그리고 1인 지배주주가 있는 경우에 있어 유효세율이 높았다. 둘째, 종속변수를 TaxReduction(증여세 절감행위)로 한 결과에서, 상장된 기업일수록, 기업규모가 클수록 증여세를 줄이는 절감행위를 하였다. 반면, 1인 지배주주기업에 대해서는 유의적이지 않았다. 셋째, 종속변수를 TaxAvoidance증여세 회피행위)로 한 결과에서, 상장된 기업일수록 증여세를 회피하였지만, 기업규모가 큰 경우에는 회피하지 않는 것으로 보인다. 이러한 연구의 결과는 다음과 같은 공헌점이 있을 수 있다. 첫째, 실제 과세자료를 기초로 과세대상자 및 부담세액의 실태를 제시하고 있다. 이는 일감몰아주기과세제도 도입 초기로 입법취지에서 벗어난 제도운영이나 기업행태를 관찰할 수 있다는 기회를 제공하고 있다. 둘째, 본 연구는 비조세비용 요인이 일감몰아주기과세제도에 미치는 영향을 분석한 결과를 제공하고 있어, 일감몰아주기 조세전략기업의 행태를 파악하는데 정책적 실증자료로 활용될 수 있다.

測量用 Eslone Tape의 適正使用法에 관한 硏究

李成泰 건국대학교 1968 學術誌 Vol.9 No.1

In recently Eslone Tape (P.V.C. Coated fiber glass) has been used increasingly in a tool of measuring distance. If we found out fit using method of this tape, we could measure more accurate distance surveying. In order to achieve this purpose, elongation about the same kind of three tape is experimented under the each tension from 1kg to 10 on the 30m Horizontal plane and at the same time sagging is calculated under each tension by selfish load. As a result, considering elongation and sagging to be (+) and (-) error, it is known the right tension as the elongation of the errors.

Automatic Level C3의 測定誤差에 對한 硏究

李成泰 建國大學校附設 農業資源開發硏究所 1975 論文集 Vol.1 No.-

A Study of Measuring Errors of Automatic Level C3 Recently the uses of automatic level is popular because of its handy operation and its comparatively being of better function. This study is to find out the measurement error and the accuracy in the experiment with the automatic level C3. The results are summarized as follows; 1. The air bubble in the circular level has to be within the red circle on glass and at least touched internally to the line. 2. When the same leveling rod is measured and observed considerably long period, the collimation error is approximately of 4" resolving power of the telescope and proportional to the collimation distance. 3. In case of Common leveling once setting error is proportional to the collimation distance and the accuracy of the Automatic level Compensator is 2-9" 4. The error of closure in leveling is getting smaller as the collimation distance is getting shorter. 5. If the collimation distance is within 60m, the error of closure is less than 10 √Lmm, which is the allowable limit of the second order leveling in Korea. 6. The level used in this experiment was belong to 3rd class.

고속 4-2 compressor

이성태,김정범 강원대학교 정보통신연구소 2010 정보통신논문지 Vol.14 No.-

4-2 compressor는 곱셈기의 부분 곱 합 트리(partial product summation tree)의 기본적인 구성요소이다. 본 논문은 고속 연산이 가능한 4-2 compressor 구조 두 개를 제안한다. 제안한 첫 번째 회로는 최적화된 XOR-XNOR와 MUX로 구성하였고, 지연시간이 32.2% 감소하였다. 제안한 두 번째 회로는 한 개의 전가산기와 MUX로 구성하여, 6.3%의 전력소모가 감소하였다. 이 두개의 회로는 기존의 회로와 비교하였을 때 회로 구성에 필요한 트랜지스터수가 12개 감소하였다. 제안한 회로들은 Samsung 0.18um CMOS 공정을 이용하여 설계하였으며, HSPICE를 통하여 검증하였다.

미나리와 벼의 게르마늄 흡수에 관한 연구

이성태,박정민,김만배,조주식,이홍재,허종수 한국토양비료학회 2000 한국토양비료학회 학술발표회 초록집 Vol.2000 No.5

CO2 저감용 혼합재를 사용한 고인성 콘크리트의 개발

이성태,허형석,노재호 한국구조물진단유지관리공학회 2013 한국구조물진단유지관리공학회 논문집 Vol.17 No.3

1990년대 후반부터 사용된 폴리머 콘크리트로 제작된 맨홀은 이 맨홀이 가지고 있는 다양한 장점 때문에 현재까지 널리 이용되고 있다. 그러나, 고유가 시대로 접어들면서 석유화학 재료의 가격인상과 더불어 폴리머 콘크리트의 제조원가가 상승되고 이에 따른 폴리머 콘크리트의 약점이 대두되고 있다. 따라서, 고가의 폴리머 콘크리트로 제작된 맨홀의 뛰어난 휨강도를 대체할 수 있는 경제적인 시멘트 콘크리트 맨홀의 개발이 요구되어 왔다. 본 연구에서는 비정질 칼슘알루미네이트 (Armorphous calcium aluminate, ACA)계의 속경형 시멘트기술을 기반으로 플라이 애쉬와 고로슬래그, 실리카 퓸, 메타카올린 등의 산업부산물을 이용하여 시멘트의 사용량을 최소화시킴으로써 CO2를 저감시킬 수 있는 친환경적인 맨홀용 고인성 콘크리트를 개발하고자 하였다. 연구결과, 경제적이고 친환경적이면서도 요구성능을 만족시키는 시멘트 콘크리트 맨홀을 개발하였다. Now-a-days, a manhole adopted since the late 1990s and produced using the polymer concrete has widely used due to the various benefits. While entering the High oil prices times, however, and with the price increase of the petrochemical materials, the cost of manufacture of polymer concrete was elevated and the resulting polymer concrete's weakness is being put on. Accordingly, the development of economic cement concrete manholes, which can replace the outstanding bending strength of manhole made of high-price polymer concrete, has been required. In this study, based on the cement technology of fast hardening armorphous calcium aluminate (ACA), by minimizing the amount of cement using the industrial byproducts, to develop the eco-friendly high-toughness concrete manhole, which can reduce CO2 reduction, was intended. As the results, the cement concrete manhole, which economic, eco-friend, and meeting the performance requirements, was developed.

The phase relationship and particle size distribution of Na+-β-aluminas synthesized by a sol-gel process

이성태,이준희,한춘수,이기문,임성기 한국공업화학회 2010 한국공업화학회 연구논문 초록집 Vol.2010 No.-

성인에서 전완부 양골 간부골절의 수술적 치료

이성태,안의환,구자헌 대한골절학회 2001 대한골절학회지 Vol.14 No.2

Purpose : The purpose of this study is to evaluate the effectiveness of operative methods for diaphyseal fractures of both forearm bones in adults. Materials and Methods: Forty five cases with diaphyseal fractures of both forearm bones over 18 year old that are treated by operative methods from January 1994 to December 1998 were followed and analyzed. The most common age group was 3rd and 4th decade(each, 24.4%). Traffic accident was the most common cause of injuries(31.2%). Among both the radius and ulna, middle 1/3 was the most common level of fractures(60%, 57.8%). In operative methods, open redeuction and internal fixation with dynamic compression plate(D.C.P.) and screws were performed in 39 cases, closed reduction and internal fixation with Rush pin were performed in 5 cases, And another 1 case was performed with D.C.P. and Rush pin simultaneously. Results: According to simple X-ray and physical examinations, The average of bone union periods was l2.7 weeks in radius, 13.5 weeks in ulna. The range of bone union periods according to the level of fractures was from 12.4 weeks to 14.1 weeks. For the functional results assessed by Grace and Eversmann method, excellent was 48.9%, good was 35.6%, acceptable was 11.1% and unacceptable was 4.4%. Conclusion: The functional result was satisfactory in 84.5%. So the operative method of diaphyseal fractures of both forearm bones, if proper operative method had been selected and meticulous surgical technique had been performed, was considered as recommendable method.

토양의 EC 수준에 따른 관비공급 농도가 시설토마토 수량과 토양의 염류집적에 미치는 영향

이성태,김영봉,이영한,이상대 한국환경농학회 2006 한국환경농학회지 Vol.25 No.1