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讓渡所得稅制 改善에 관한 硏究 : 基準時價課稅制度를 중심으로
권명철 한국재정정책학회 2002 財政政策論集 Vol.4 No.1
현재 기준시가 과세 원칙으로 되어있는 양도소득세 과세제도가 공평과세측면에서 적합한지의 여부를 부동산 관련 양도소득세의 실제거래 및 신고사례들을 분석하여 평가하고 그 과정에서 많은 비합리성과 정책목적달성의 어려움을 확인함 따라서 기준시가과세원칙으로 되어 있는 현행 양도소득세 과세제도는 실지거래가액 과세원칙으로 전환해야하는 당위성을 주장하고 그러한 실지거래가액과세제도의 정착방안에 대하여 연구하였다.
Comparison of Internal Quality and Volatile Aromatic Compounds in Several Ligularia spp.
백준필,마하무다 악타 밀리,최인이,윤혁성,김영설,박완근,권명철,강호민 (사) 한국생물환경조절학회 2015 시설원예‧식물공장 Vol.24 No.1
This study was conducted to compare the aromatic compounds and the internal quality such as total phenoliccontents, DPPH activity, and vitamin C contents in two new forma (red type and dalgom) and gom-chwi (Ligulariafischeri). Total phenolic contents were indicated 137.29mg/100g fresh wt. in gom-chwi, 158.40mg/100g freshwt. in red type, and 180.82mg/100g fresh wt. in dalgom, red type and dalgom had higher contents than gom-chwi. DPPH activities were appeared similar result in gom-chwi (74.45%) and red type (75.59%), and dalgom (86.26%)had better than others. In vitamin C contents, gom-chwi and red variety had shown very closed results but dalgomhad best result (1.81mg/100g fresh wt.). Essential oil contents of red type (0.164% of fresh wt.) and dalgom (0.290% offresh wt.) had higher contents than gom-chwi (0.060%). Analysis of major components of essential oil by GC/MSD,identified 43 compounds in gom-chwi, 44 compounds in red type, and 31 compounds in dalgom. N-containing compoundonly detected in dalgom. Comparison of six aromatic compounds for fragrance (a-pinene, β-pinene, β-phellandrene,a-phellandrene, 3-carene, and limonene) was indicated red type had higher contents and dalgom had lowercontents than gom-chwi. Dalgom had higher contents of total phenolic, DPPH activity, vitamin C, and essential oil thanred type and gom-chwi. This result had shown the dalgom had better characters for new cultivar.