사회보험료 징수실태의 문제점과 개선방안에 관한 연구

김병일(Kim, Byung-Il),백승삼(Baek, Seung-Sam) 한국조세법학회 2020 조세논총 Vol.5 No.2

정부는 2011년 1월부터 사회보험 징수업무의 중복에 따른 고객의 불편을 해소하고 업무의 비효율성을 개선함은 물론 징수통합 후 절감인력을 활용하여 사회보험서비스 확대·강화하기 위하여 사회보험의 유사기능인 징수업무를 국민건강보험공단으로 일원화하여 실시하고 있다. 이에 따라 각 공단의 보험료의 고지·수납·체납업무인 징수업무가 국민건강보험공단에서 일괄 처리하게 되며, 이에 따른 민원업무도 동 공단 지사로 창구가 일원화되었다. 하지만, 보험료 징수통합의 기대효과에도 불구하고 실질적으로는 큰 변화를 가져오지 못했다. 이 상황에서 정부는 코로나 19로 인한 경제 충격의 회복과 고용보험 사각지대를 해소하기 위하여 전국민 고용보험의무가입을 추진할 것을 선언했으며, 고용보험료의 부과를 위해 소득 파악이 우선되어야 한다고 발표했다. 이에 고용보험뿐만 아니라 나머지 사회보험료도 부과기준의 재검토와 동시에 사회보험료의 통합징수 일원화에 대한 논의가 다시 대두될 것이다. 따라서 기존 보험료 징수통합의 문제에 대한 개선방안을 다음과 같이 제안하고자 한다. 첫째, 징수업무가 통합되어 민원인이 자격(적용)·부과·급여업무의 소관공단과 징수업무를 수행하는 국민건강보험공단을 각각 방문하는 등의 불편을 해소하고 예상되는 복합민원을 체계적으로 해결하기 위하여 각 공단의 지원을 받는 (가칭)사회보험종합민원센터를 마련하는 등 원스톱서비스를 행하는 방안을 강구하여야 할 것이다둘째, 국세청의 소득관련 자료의 활용, 소득파악률 제고를 통한 사각지대의 해소 등 보험료 부담의 형평성 제고를 위하여 국세청 산하에 징수공단을 설치하여 실질적으로 국세청을 통한 국세와 사회보험료의 징수를 일원화하는 방안을 모색할 필요가 있을 것이다. 셋째, 사회보험료 및 과세의 형평을 기하기 위한 소득파악을 위한 조세제도와 세무행정을 지속적으로 정비해나가야 할 것이다. 아울러 불평등한 사회보험 부과구조를 바로 잡기 위한 보험료 부과체계에 대한 심층적인 연구가 병행되어야 할 것이다. In order to solve inconvenience of payer about duplication of collection for social insurance and improve inefficiencies of task for social insurance, korea government unified collection of social insurance in National Health Insurance Corporation. Purpose of this change is to strengthen and extend social insurance service for payer. However, in spite of expectation effectiveness of collection unification of premium, its unification work didn’t substantially alter. In this situation, korea government addressed that to recover economic impact and resolve blind spot of employment insurance, government declared to carry forward employment insurance mandatory subscription of the whole korean people. Also, standard of assessment for employment insurance will be income. In this view, argument of review at standard of assessment for other social insurance as well as employment insurance and simultaneously unification of collection for social insurance premium will be raised. Thus, improvement plan for the problem of existing social insurance premium is set out as follows. First, To reduce incontinence of payer causing separated task of managing public corporation and collecting National Health Insurance Corporation, establishment of institution providing one-stop service need to devise. Second, To enhance equity of burden for premium such as solution of blind spot by using National Tax Service’ income data, as establishing collecting public corporation under National Tax Service(NTS), it needs to consider that NTS unifies collection both nation tax and social insurance premium Third, To strengthen equity of social insurance premium and taxation, tax system and tax administration should be constantly going to be modified and be simultaneously discussed study in depth for system of assessment of premium Fourth, To institutionally settle social insurance, it is important to set up a cooperative system of entrepreneur. That is, For request for materials related to collecting in addition of premium, first entrepreneur needs to actively use data submitted to NTS, and It is desirable that additional request for materials of entrepreneur is implemented in range of the minimum to induce a sincere report of premium.

이종이형의 심장이식의 실험적 모델

김병일,손상태,신성호,정원상,김혁,김영학,강정호,지행옥,이철범,서정국,Kim, Byung-Il,Sohn, Sang-Tae,Shin, Sung-Ho,Chung, Won-Sang,Kim, Hyuk,Kim, Young-Hak,Kang, Jung-Ho,Jee, Heng-Ok,Lee, Chul-Burm,Seo, Jung-Kuk 대한흉부심장혈관외과학회 1999 Journal of Chest Surgery Vol.32 No.1

Background: The transplantation of organs between phylogenetically disparate or harmonious species has invariably failed due to the occurrence of hyperacute rejection or accerelated acute rejection. But, concordant cardiac xenograft offer us an opportunity to study xenotransplantation in the absence of hyperacute rejection. Current therapeutics for the prolongation of survival of rodent concordant xenotransplantation are not ideal with many regimens having a high mortality rate. Cyclosporine A & Mycophenolate Mofetil are new immunosuppresive agent which has been shown to be effective at prolonging survival of allograft, as purine synthesis inhibitor. Material and Method: We used white mongrel rats as recipient and mice as donor, divided 4 groups(n=6), control group(Group 1) has no medication or pretreatment, Group 2 has splenectomy as pretreatment 7∼10 days before transplantation, Group 3 has Cyclosporine A treatment group, Group 4 has combined treatment of Cyclosporine A & Mycophenolate Mofetil(RS 61443). We compared survival time. Reuslt: We can't find significant difference of survival time between each groups. Conclusion: We concluded that rejection of cardiac xenograft was different from rejection of allograft, and new immunossuppresive Agent(Mycophenolate Mofetil, Cyclosporine A) was not effective for prolongation of survival time after cardiac xenograft.

매듭지어진 폐동맥도관의 외과적 적출 -1례 보고-

김병일,김혁,손상태,정태열,정원상,김영학,강정호,지행옥,Kim, Byung-Il,Kim, Hyuk,Sohn, Sang-Tae,Jeong, Tae-Yeol,Chung, Won-Sang,Kim, Young-Hak,Kang, Jeong-Ho,Jee, Heng-Ok 대한흉부심장혈관외과학회 1999 Journal of Chest Surgery Vol.32 No.3

The complications associated with the use of pulmonary artery catheter include dysrhythmias, heart block, pulmonary artery rupture, pulmonary infarction, endocardial damage, balloon rupture, arterial puncture, thromboembolism, air embolism, infection, pneumothorax, and knotting of the catheter. Knotting of the catheter is a rare complication and it should be anticipated if there is an excessive advancement of the pulmonary artery catheter beyond the normally expected distance. We report a successful surgical removal of knotted pulmonary artery catheter by sternotomy and cardiopulmonary bypass.

플라즈마를 이용한 메탄의 연속적 전환 공정

김병일,김영채,백영순,조원일 ( Byung Il Kim,Young Chai Kim,Young Soon Baek,Won Il Cho ) 한국화학공학회 1996 화학공학의이론과응용 Vol.2 No.2

탈황촉매상에서 금속퇴적

김병일,김영채 ( Byung Il Kim,Young Chai Kim ) 한국화학공학회 1996 화학공학의이론과응용 Vol.2 No.1

심층혼합처리공법(DCM)의 설계, 시공 및 품질관리 사례 연구

김병일,박언상,한상재,Kim, Byung-Il,Park, Eon-Sang,Han, Sang-Jae 한국지반신소재학회 2021 한국지반신소재학회 논문집 Vol.20 No.4

In this study, evaluation and consideration of domestic/overseas design, construction, and quality control performed by the authors on the deep cement mixing method were performed, and improvements for the development of the DCM method were suggested in the future. As a result of this study, it was found that the cross-sectional area correction for strength is required during the laboratory test of mix proportion, and caution is required because the extrapolation method may lead to different results from the actual one. Applicable design methods should be selected in consideration of both the improvement ratio and the type of improvement during design, and it was confirmed that the allowable compressive strength to which the safety factor was applied refers to the standard value for stability review and not the design parameters. In the case of the stress concentration ratio, rather than applying a conventional value, it was possible to perform economical design by calculating the experimental and theoretical stress concentration ratio reflecting the design conditions. In the case where pre-boring is expected during construction, if the increased water content is not large compared to the original, there were cases where a major problem did not occur even if the result that did not consider the increase in water content was used. In addition, it was confirmed that when the ratio of the top treatment length to the improved length is high, a small amount of design cement contents per unit length can be injected during construction. In the case of quality control, it was evaluated that D/4~2D/4 for single-axis and D/4 point for multi-axis were optimal for coring of grouting mixtures. As an item for quality control, it is judged that the standard that considers the TCR along with the unconfined compressive strength of grouting mixtures is more suitable for the domestic situation.

입내에 (粒內) 분산입자를 갖는 Al-Mg-Be 합금의 고온 연성저하현상

김병일,중도영치,길영일출남 ( Byung Il Kim,Hideharu Nakashima,Hideo Yoshinaga ) 대한금속재료학회 ( 구 대한금속학회 ) 1997 재료강도 심포지엄 Vol.- No.-

연구논문 : Al - Al3Zr ( Li2 정합입자 ) 분산강화 합금의 고온 변형에서의 Threshold 응력

김병일,길영일출남 (吉永日出男) ( Byung Il Kim,Hideo Yoshinaga ) 대한금속재료학회 ( 구 대한금속학회 ) 1991 재료.물성 심포지엄 Vol.- No.-

실물옵션 및 시나리오 분석을 활용한 해외 건설시장 진출 의사결정 지원모델의 개발

김병일,김두연,한승헌,Kim, Byung-Il,Kim, Du-Yon,Han, Seung-Heon 한국건설관리학회 2009 한국건설관리학회 논문집 Vol.10 No.5

최근 해외건설 시장은 진출국 투자 현지화 요구 등 기업의 장기적 투자를 필요로 하는 프로젝트가 증가하는 경향을 보이고 있어, 건설기업 입장에서 개별 프로젝트 중심의 한시적 의사결정보다는 중 장기적인 관점에서 투자를 고려해야하는 복합적인 진출의사결정 상황에 대한 판단을 요구하고 있다. 따라서 중 장기적 관점에서 해당 진출국 시장의 리스크를 분석하고 해당 진출국의 시장성 진출여부 등을 합리적으로 평가할 수 있는 체계가 기업 경쟁력의 핵심이 된다고 할 수 있다. 하지만 이러한 기업의 시장진출 의사결정과 관련하여 전통적으로 재무적 가치평가를 위해 활용되어 온 현금흐름할인법은 시장의 변동성이나 불확실성을 고려하는 데에 한계를 가지고 있다. 따라서 본 연구에서는 실물옵션 분석에 기초하여, 해외 건설시장진출 안의 평가에 있어 시장의 불확실성을 반영할 수 있는 모델을 개발하고자 하였다. 제안된 시장진출 의사결정모델은 실물옵션 분석을 통해 진출 여부 국가 유형 등과 같은 주요 의사결정 항목들을 통합적으로 고려하여 진출 안을 평가할 수 있으며, 시나리오 분석을 통해 제안된 시장진출의사결정 모델의 분석과정을 제시함으로써 활용성을 검증하였다. 본 연구의 시장진출 의사결정모델의 활용을 통해 해외 건설시장 진출을 계획하는 건설기업의 합리적 의사결정을 지원할 수 있을 것으로 기대된다.

한국에서의 근로자, 영업비밀과 경업금지계약

김병일(Byung il KIM) 원광대학교 법학연구소 2018 원광법학 Vol.34 No.2

In recent years, the rapid advances in technology and the evolution in social and economic information have led to the increasing importance of trade secrets in Korea. Advanced technology in the field of information and environmentally sound technology has also increased the possibility of accidentally or intentionally acquiring information, and has been accompanied by an increase in sharp practice related to trade secrets. With the increase in industrial espionage through the enticement of present and/or former employees of a company by a competitor, the issue of protecting trade secrets has gained a great deal of attention. Thus, an efficient legal system became a necessity in order to prevent acts of unfair competition such as the misappropriation of trade secrets and to maintain fair competition in the market. In the presence of large scale global labour mobility, the protection of trade secrets and the law on post-contractual non-compete clauses (restrictive covenants) in an employment context have presented a major problem. The paper starts with the protection of trade secrets in an employment context, then moves to restrictive covenants, post-contractual competition issues and finally problems of procedure and enforcement.