2+1차원에서 나타나는 통계변이에 대한 고찰

황정식 부산대학교 1991 국내석사

나찌黨의 Antisenutimus 理論形成에 대하여

황정식 동국대학교 대학원 1979 국내석사

금융자본소득 과세에 관한 연구

황정식 고려대학교 대학원 2023 국내석사

Under the current income tax law, capital gains from financial assets are excluded from taxation except for transfers made by major shareholders of listed companies and transfers of shares of unlisted companies, which has been pointed out as a problem with an unfair taxation system. With the amendment to the tax law in 2020, the financial investment income tax will be introduced from 2023, under which investment income from the transfer of listed stocks and the like was changed to be fully taxed. In this paper, we examined the problems of Korea's financial capital gains taxation system, including the financial investment income tax that will take effect from 2023, and sought ways to improve it by together considering theoretical aspects such as equity and efficiency as well as feasibility aspects for legislation of the realistic system, of which main contents are as follows. First, from 2023, the financial investment income tax system will be introduced to apply full taxation over capital gains such as listed stocks, but interest and dividend income are still combined with general income and conditional comprehensive taxation is maintained, which result in adding to the complexity of the financial income taxation system by making a difference in the taxation method even though it is the same category of financial income, and thus not meeting the horizontal fairness of financial income taxation. Therefore, in order to improve economic efficiency in the taxation of financial income, it is desirable to tax separately at a simple and low tax rate, and in order to enhance the horizontal equity and simplify the taxation system of financial income, it is necessary to expand and adjust the scope of financial investment income so that it can include interest income and dividend income. Second, the newly established financial investment income tax system stipulates that a basic deduction of 50 million won is applied to capital gains related to domestic listed stocks, and a basic deduction of 2.5 million won is applied to capital gains of other financial products, including indirect investments, which may lead to economic distortions such as attracting direct investment in listed stocks with large deductions, and since interest income and dividend income are not subject to these basic deductions, there is a risk that tax neutrality will be hindered in investors' choice of financial investment assets, resulting in economic inefficiencies in society as a whole. Therefore, the amount of basic deduction applied to listed stocks in the financial investment income tax system should be gradually reduced because it is high compared to other financial products or overseas cases, and finally, applying a lump sum deduction amount to the entire capital income of financial assets combined with all financial investment products will be desirable to improve taxation equity for each financial instrument and prevent economic distortions caused by differences in deduction amounts. Third, in the process of introducing the newly established financial investment income tax system, the benefits for long-term holding were not separately stipulated. Since when holding financial assets for the long term the value increase effect may be relatively high, and there is a problem that the tax burden increases due to the bunching effect of capital gains, if a progressive tax is to be applied, the reduction benefit for long-term holding should be considered together, but in Korea, since a low progressive tax rate of 20~25% is applied to financial investment income without distinction between short- and long-term, the bunching effect of capital income on long-term investment assets is not large, and tax benefits for ISA accounts similar to those in Japan and the United Kingdom are implemented, so it does not seem that preferential regulations for long-term investment are needed separately. Therefore, rather than introducing new regulations to encourage long-term holdings in the current financial investment income tax system, which does not have anti-tax avoidance regulations, it is considered useful to increase the utilization of existing systems, such as tax support through long-term financial investment products such as ISA accounts. Fourth, the newly established financial investment income tax system does not include regulations to regulate tax avoidance behaviors. The amount of basic deduction currently applied is not small, so in the case of small investors whose capital gains do not exceed the basic deduction amount, the incentive for tax avoidance behaviors is not high, but in the case of major shareholders who are likely to generate high capital income, they are likely to seek tax avoidance attempts, and if the size of the basic deduction is reduced in the future, tax avoidance transactions are expected to increase, so it seems desirable to together introduce regulations on tax avoidance behaviors at the beginning of the implementation of the financial investment income tax. Fifth, under the current Income Tax Act, which is tax-free on most of the capital gains such as listed shares, except for the holding stakes of some major shareholders, securities transaction tax has been imposed as a complementary measure to secure tax finances, and although the tax rate will be slightly reduced even though capital gains will be fully taxed from 2023, there is still criticism that imposing a securities transaction tax is double taxation. Therefore, since the securities transaction tax has been maintained as a complementary tax system to income taxation, and the introduction of the financial investment income tax system has resulted in a system for taxing even capital gains such as listed shares of ordinary individual investors, it should be considered to be abolished. Sixth, although the Financial Investment Income Tax will be introduced from 2023 and full taxation of capital gains such as listed stocks will be implemented, the problem of undermining the neutrality and horizontal equity of the tax burden that has been continuously raised in relation to the financial income taxation system and the problem of complexing the tax calculation due to the conditional comprehensive taxation of interest and dividend income remain unresolved. In addition, since it has been consistently pointed out that financial income is income generated as a result of investing the remaining amount after paying income tax on earned income or business income, and that it is double taxation to include it in comprehensive income again when it exceeds a certain base amount and tax it at a progressive tax rate, it is now necessary to consider the introduction of a dualistic income taxation method in which taxpayers' income is classified, and taxed in a different way, as daily comprehensive income such as earned income, business income, etc., and financial income including interest and dividend income and financial investment income, rather than a comprehensive taxation method for financial income. 현행 소득세법에서 금융자산의 양도소득은 상장기업의 대주주가 양도하는 경우와 비상장기업 주식의 양도를 제외하면 과세대상에서 제외되고 있어 불공평한 과세체계에 대한 문제점으로 지적되어 왔다. 2020년 세법 개정으로 2023년부터 금융투자소득세가 도입되어 상장주식등 양도로 인한 투자소득이 전면 과세되는 것으로 변경되었다. 본 논문에서는 2023년부터 시행되는 금융투자소득세를 포함한 우리나라 금융자본소득 과세제도가 지니고 있는 문제점을 살펴보고, 공평성과 효율성 등 이론적 측면과 더불어 현실적 제도의 입법을 위한 실현가능성 측면을 함께 고려하여 개선방안을 모색하였는데, 그 주요 내용은 다음과 같다. 첫째, 2023년부터 상장주식등 양도차익 전면 과세 등이 적용되는 것으로 금융투자소득세제가 도입되었으나 여전히 이자와 배당소득은 일반소득과 합산하여 조건부 종합과세가 유지되면서, 동일한 범주의 금융소득임에도 과세방식에 차이를 두어 금융소득 과세체계의 복잡성을 가중시키고 금융소득 과세의 수평적 형평성은 충족시키지 못하고 있다. 따라서, 금융소득 과세에서 경제적 효율성을 제고하기 위해서는 단순하고 낮은 세율로 분리과세하는 것이 바람직하며, 수평적 형평성을 제고하고 금융소득 과세체계를 단순화하기 위해서 이자소득과 배당소득을 포함하도록 금융투자소득의 범위를 확대 조정하는 개선이 필요하다. 둘째, 신설된 금융투자소득세제는 국내 상장주식등 관련 자본이득은 5,000만원의 기본공제를 적용하고 간접투자를 포함한 기타금융상품의 자본이득은 250만원의 기본공제를 적용하는 것으로 규정하고 있어 공제규모가 큰 상장주식등으로의 직접투자를 유인하는 등의 경제적 왜곡을 초래할 수 있으며, 이자소득과 배당소득은 이러한 기본공제가 적용되지 않으므로 투자자들의 금융투자자산 선택에서 조세중립성이 저해되어 사회 전체의 경제적 비효율이 초래될 위험도 있다. 따라서, 금융투자소득세제에서 상장주식등에 적용하는 기본공제 금액은 다른 금융상품이나 해외 사례와 비교해도 높은 수준이므로 점진적으로 축소해나가야 하며, 최종적으로는 모든 금융투자상품을 합산한 금융자산의 자본소득 전체에 대해서 일괄 공제 금액을 적용하는 것이 금융상품별 과세형평성 제고 및 공제금액 차이로 유발되는 경제적 왜곡 방지를 위해서 바람직할 것이다. 셋째, 신설된 금융투자소득세제 도입시 장기보유에 대한 혜택은 별도로 규정되지 않았다. 금융자산 장기보유 시 상대적으로 가치상승 효과가 높을 수 있고 자본소득의 결집효과로 세부담이 커지는 문제가 있으므로 누진세를 적용할 것이라면 장기보유에 대한 감면 혜택을 함께 고려하여야 하나, 우리나라의 경우 장단기 구분없이 금융투자소득에 20~25%의 낮은 누진세율이 적용되기 때문에 장기투자자산에 대한 자본소득의 결집효과가 크지 않고 일본이나 영국과 유사한 ISA계좌에 대한 조세혜택을 시행하고 있으므로 장기투자에 대한 우대 규정이 별도로 필요한 것으로 보이지는 않는다. 따라서, 조세회피방지 규정이 마련되지 않은 현재 금융투자소득세제에서 장기보유를 권장하기 위한 새로운 규정을 도입하는 것보다는 ISA계좌와 같은 장기금융투자상품을 통한 세제지원 등 기존 제도의 활용도를 높이는 방향이 유용할 것으로 판단된다. 넷째, 신설된 금융투자소득세제에서는 조세회피 행위를 규제하기 위한 규정은 포함되어 있지 않다. 현재 적용되는 기본공제금액은 그 규모가 작지 않아 자본이득이 기본공제금액을 초과하지 않는 소액투자자의 경우에는 조세회피행위의 유인이 높지 않지만, 높은 자본소득이 발생할 가능성이 높은 대주주의 경우는 조세회피 시도를 모색할 가능성이 높고, 향후 기본공제규모가 축소된다면 조세회피 거래는 증가할 것으로 예상되므로, 금융투자소득세가 시행되는 초기에 조세회피 행위에 대한 규제를 함께 도입하는 것이 바람직할 것으로 보인다. 다섯째, 일부 대주주의 보유지분을 제외한 대부분의 상장주식등 양도차익에 대하여 비과세되고 있는 현행 소득세법 하에서 조세재정 확보를 위한 보완적 수단으로 증권거래세를 부과해 왔는데 2023년부터 자본이득에 대해 전면 과세될 것임에도 불구하고 세율이 소폭 인하될 예정이기는 하나 여전히 증권거래세를 부과하는 것은 이중과세라는 비판이 제기되고 있다. 따라서, 증권거래세는 소득과세의 보완적 세제로 유지해온 것이고, 금융투자소득세제의 도입으로 일반 개인투자자의 상장주식등 양도차익까지 과세하는 체계를 갖추었으므로 폐지하는 것을 고려해야 한다. 여섯째, 2023년부터 금융투자소득세가 도입되어 상장주식등 양도소득의 전면 과세가 실행될 예정이지만, 금융소득 과세체계와 관련해서 지속적으로 제기되어온 세부담의 중립성과 수평적 공평성 훼손 문제와 이자 및 배당소득의 조건부 종합과세 적용으로 인한 세액계산의 복잡성 문제는 여전히 해결되지 않고 있다. 또한, 금융소득은 근로소득이나 사업소득에 대한 소득세를 납부한 후의 잔여금액을 투자한 결과로서 발생한 소득이며, 이것을 일정 기준금액 초과시 다시 종합소득에 포함하여 누진세율로 과세하는 것은 이중과세라는 지적이 꾸준히 제기되어 왔으므로, 이제 금융소득에 대한 종합과세 방식보다는 납세자의 소득을 근로소득, 사업소득 등의 일상적 종합소득과 이자 및 배당소득과 금융투자소득을 포함하는 금융소득으로 분류하여 다른 방식으로 과세하는 이원적 소득과세방식의 도입방안을 고려하여야 한다.

무인 드론의 군집비행을 위한 동적 리더 교체 기법

황정식 고려대학교 컴퓨터정보통신대학원 2016 국내석사

최근 몇 년간 드론의 기술이 급속도로 발전함에 따라 보급형 드론, 초소형 미니 드론 등 다양한 형태의 드론에 대한 수요가 전 세계적으로 폭발적으로 증가하고 있다. 이러한 상황에서 무인 드론의 성능 향상을 위해 여러대의 드론이 포메이션 그룹을 형성하여 비행하는 군집 비행 연구가 활발하게 진행되고 있다. 무인 드론의 군집 비행과 관련된 기존의 연구에서는 목적지까지의 비행 중 돌발 상황이 발생했을 때, 비행 전 결정된 리더 드론의 결정을 통해 돌발 상황을 해결하는 리더-팔로워 방식을 따른다. 이로 인해 군집 비행 중에 발생하는 돌발 상황에 능동적으로 대처하기가 어렵다. 본 연구에서는 기존의 리더-팔로워 포메이션(Leader-Follower Formation) 구조의 문제점을 개선하고자 드론 간의 메시지 통신을 통해 동적으로 리더를 선출하고, 목적지까지 중단 없는 비행 임무를 수행하기 위해 동적인 리더 교체 기법을 제안한다. 이를 위하여 실제 비행 환경과 유사한 군집 비행 시뮬레이션을 실시하여 본 연구에서 제안한 동적 리더 교체 기법을 실제 드론의 군집 비행에 적용하기 위한 기반을 마련 하였고, 기존의 리더-팔로워 기법에 비해 높은 비행 성공률을 가짐을 확인하였다. The demand for drones has grown exponentially around the world over the last few years from micro drone to commercial drones in the market. To improve the flight performance of unmanned drones, recently there have been many studies on the formation flight of unmanned drone of more than one. The previous formation flight research followed ‘leader-follower’ approach where leader drones decided how to solve unexpected events before the flight when unexpected situations occur through the destination. , This made it difficult for controllers to effectively handle unexpected events in uncertain flight environment. In this study, we propose a method that spontaneously replaces leaders using message communication between drones to improve problems in the previous leader-follower formation. To do this, the study simulated formation flight which is similar to the real flight environment, and established a basis for replacing the leader as proposed earlier to real formation flight. Finally, the study confirmed that the success rate is higher than the previous leader-follower formation flight.

UO2 Pellet의 대용량 산화장치 설계개선에 관한연구

황정식 忠南大學校 大學院 2009 국내석사

This study propose a improved design for vol-oxidizer which is united two process into one. This vol-oxidation device is combined type of the vol-oxidation and the decladding process. The device should have radiation-resistance to operate in intense radiation area, and should proceed the overall process quickly. Above all we analyzed mechanical properties(slitting, ball mill, roller straightening) and chemical properties(muffle furnace, rotary kiln) of the device. As a analysis step, ball drop method, rotary type mesh, vibrators, mixing blades were selected. Also, the vacuum system is adopted for fission products. Property analysis is made by using reactor which consist with rotary mesh. Simulating experiment with the device include powder recovery rate, oxidation time, temperature control of exothermic, scattering of powder and so on. To find the heat transfer characteristics, the experiment used the simulated fuel, and the heat loss appeared according to an interval of reactor and heating line is analysed. To examine the condition of the oxidized powder, the dry and wet particle analyse carried out. The experimental results showed that the mesh permeability and collection rate of simulated powder improved than old vol-oxidation device, and because of the vol-oxidation is all in one structure the work time and the process is reduced. The oxidation and recovery mechanisms of cut fuel rod in this device carry out simultaneously, and the hull and powder could independently recovered.

능동제역통과 여파기를 이용한 교류안정화 전원회로의 설계

황정식 경북대학교 1984 국내석사

0.25㎛ CMOS RF 정전기 보호용 SCR 모델링 및 응용 설계

황정식 연세대학교 2005 국내석사

As CMOS technology advances, the process scaling thrives upon gate-oxide reduction to increase the transistor performance at reduced supply voltage. Under normal operational conditions, the reliability of these devices, for one the gate oxide breakdown, is ensured. However, in the event of electrostatic discharge the devices become vulnerable to excessive voltages and currents. To protect all the delible devices, it is necessary to provide various discharge paths inside the chip. Today, silicon controlled rectifier(SCR) based devices are preferred over simple junction diode or diode-connected MOS-transistor devices for its large current capability per unit area implementation.This thesis proposes a new SCR based ESD protection circuit designed for an 0.25um Bi-CMOS mixed mode process, occupying less area and having small input capacitance and low trigger voltage. To estimate the performance of the proposed scheme, accurate device modeling and circuit simulations are necessary. The BJT model parameters as a building block for the SCR structure are extracted from process and devices simulations and are fine-tuned though HSPICE simulation with measured device results from the test element groups. Further the reliability of modeled SCR structure was examined by Monte Carlo simulations based on gaussian distribution and verified to have characteristics which are accurate compared to the measured results.The proposed ESD protection scheme using the final SCR model is simulated using HSPICE. The simulated device characteristics show Vt1=8.62V, Vh=6.51V, and the total input capacitance of 419fF at the operational frequency and supply voltage of 600Mhz and 2.5V, respectively. For the 0.25 process, the implement circuit occupies an area of 8262 which is 40% less compared to the state-of-the art gate grounded NMOS(GGNMOS)-triggered SCR at comparable ESD performances. These results indicate that the proposed ESD protection scheme is highly suitable for high-speed RF applications. 집적회로 기술이 발달함에 따라 공정의 크기가 작아지고 더 낮은 supply voltage에서 동작속도를 증가시키기 위해 gate-oxide의 두께를 얇게 제조하고 있다. 이 경우 gate-oxide의 신뢰성 문제 때문에 정상 동작 voltage는 각 CMOS 공정에 대해 제한된 voltage level을 갖는다. 그러나 Electrostatic Discharge (ESD)는 정상 동작 voltage보다 과도하게 높은 voltage로 junction이나 gate-oxide를 파괴할 수 있다. 그러므로 이러한 ESD로부터 칩을 보호하기 위해서는 여러 가지 유형의 방전 경우에 대한 방전경로가 칩 내부에 형성되어야 하며 순간적인 큰 방전 전류를 흘리기에 충분한 견고성을 가져야 한다. 과거에는 ESD 보호 소자로서 주로 다이오드 또는 MOS 트랜지스터가 사용되어 왔는데 최근에는 면적대비 큰 전류를 흐르게 할 수 있는 Silicon Controlled Rectifier (SCR)기반의 응용소자들이 사용되고 있다.본 논문에서는 0.25 Bi-CMOS mixed mode 공정의 ESD 보호회로로서 SCR기반의 낮은 trigger voltage(Vt1), 작은 input capacitance, 작은 area를 갖는 새로운 회로소자를 제안하고 시뮬레이션을 통해 새로운 ESD 보호회로의 성능을 예측하였다. 제안한 구조의 구현을 위해서 ESD current 방전의 핵심이 되는 SCR을 modeling하였다. Process 및 device simulation을 통해 SCR을 구성하는 BJT의 SPICE model parameter를 추출하였으며, 추출한 parameter는 측정값을 기반으로 HSPICE의 optimization과정을 수행하였다. 또한, Monte Carlo analysis를 통해 gaussian 정규분포에 기반을 둔 model의 신뢰성을 검증하였으며 실제 SCR의 측정값과 비교를 통해 modeling한 SCR이 실제와 잘 부합함을 확인하였다.Modeling한 SCR model을 이용하여 제안한 새로운 ESD 보호회로를 SPICE level에서 simulation 하여 그 성능을 예측하였다. Simulation한 결과 Vt1=8.6V, Vh=6.5V, input capacitance=419fF (2.5V 600㎒ 동작영역)로 우수한 ESD performance를 가짐을 확인하였다. 또한 제안하는 구조는 0.25 공정에서 8262 면적으로 구현되어 기존의 가장 우수한 ESD 소자로 알려진 GGNMOS-triggered SCR (GGSCR)[1]보다 performance 대비 40% 작은 면적으로 구현되었다. 따라서 제안한 구조는 낮은 Vt1, 작은 area, 작은 input capacitance를 가지므로 high speed 칩의 ESD 보호회로로서의 가능성을 제시한다.

어린이놀이터 놀이 시설물에 관한 연구 : 부산시를 중심으로

황정식 釜山産業大學校 産業大學院 1988 국내석사

It is instint for a child to play, ocupying an important part among his life, and is also realized voluntarily, so it is required that his play should be carried out naturally in place where he wants to play, in a word, a free condition. Also, in order to make the children's experience rich, balanced arrangement of both natural play space and artificial play space is necessary for children. Presently, the play facilities of playgrounds in Pusan contain lots of points at issue in interest degree, safety degree and forma-tive element, and they are looked away from children, as indifference for play behavior of children. The investigation by questionaire(table 6-1 6-12) and investigation of the actualities(table 4,5) under such circumstances are as following. 1. Analysis of the investigation by questionaire 1) Interest degree 55.8% of all the children is desirous of other play facilities, and as funny play facilities, swing-46.1% and no funny play facilities, seesaw-26.5%, and the play facilities desired of newly is all-round play facility-20.1% and swing-17.1%. 2) Safety degree It showed that 66.6% of the whole children have ever been hurted, and accident to safety happened to swing-38.1% and slide-23.0%, and with respect to materials used for play facilities, those who want other materials excepting steel material by 56.8%, and in the short-comings of steel material, it is rusted-37.2% and dangerous-32.1%. 3) Formative Element 45.7% of the all the children want to have the form of play facilities as animal form, and 30.9% demands a form which can be trans-formed, and 44.1% said they don't like the color painted at play facilities, and the color taste of the children are displayed as yellow(31.0%), sky blue(19.8%), pink(12.8%) and blue(8.7%) by order. 2. To generalize and analyze the present condition of play facilities of the playground in Pusan, with investigation by questionaire. 1) Interest degree As the objects of investigation, 23 play facilities of the play-ground are made just for simple play behavior in most places, 55.8% of all the children want other facilities, and they show deep interest in play facilities where complexed play behavior appears. 2) Safety Degree Most of the play facilities are made of steel material, and in the condition that they do not recognize that action scope and form of the facilities may be changed due to play behavior, 66.6% of all the children showed that they have ever been hurted, and it can be found that lots of points at issue concerning the safety is contained. 3) Formative Element As most of the play facilities is made of form just for physical characteristics in which line elements are much contained, and the color is also painted regardless of the taste of the children, and the color harmony is not formed well, so 44.1% of all the children dislike it. The present play facilities is making formative consciousness dull. 3. Improving plan 1) Interest degree We should arouse children's interests by developing suitable play facilities to play action complexed, not a facilities for play simply for play behavior. 2) Safety degree We should diversify the facilities of high safety and selection of materials in consideration of the action scope of play behavior, so that they may get a sensitive experience. 3) Formative Element Various forms through formative consideration which can help the progress of space perception through play should be introduced to the play facilities and endow the environment of play facilities by coordinating color, so that it can be naturally harmonized. Through play facilities satisfying the conditions as shown in the above, it aims at helping mental, physical balanced progress be made, and bright and pleasant play space should be provided to the children.

네이브 베이즈를 이용한 멀티 에이전트의 효율적인 관리 방법

황정식 대구가톨릭대학교 2006 국내석사

The characteristics of multi-agent are that each agent has incomplete information or capabilities for solving the problem and has a limited viewpoint. Thus, multi-agent should be used efficiently limited knowledge which acquires in given environment and manage agents that interact meaningfully with other agents to achieve a common goal. This thesis proposes a scheme called NBCA(Naive Bayes Coordination Agent) that is based on Naive Bayes theory. The behavior of coordination agent is determined by using attribute values of child agents. NBCA is consisted of several child agents and a coordination agent. To manage a each child agent, a coordination agent uses the meta-knowledge including a native attribute of each child agent. A coordination agent also uses a number of attribute values of child agent under mutually conditional independence. The proposed method can be used in variety fields those need to manage and cooperate among agents.

나끼黨의 Antisemitismus 理論形成에 대하여

황정식 동국대학교 1979 국내석사