고정사업장 과세방법에 대한 OECD 논의동향

오광태(Oh Kwang Tae) 한국국제조세협회 2005 조세학술논집 Vol.21 No.1

This report briefly introduces the contents of documents released to the public by the OECD regarding the recent work for the calculation of income attributable to the permanent establishment. The OECD has, since 1998, begun its work to change the current provisions of Commentary related to Article 7(business profits) of the OECD Model convention. The original intention to this work is to provide more concrete information for the calculation of income attributable to a permanent establishment to taxpayers and tax administrations in consideration of the situation in which the lack of common interpretation of Article 7 may lead to double taxation as well as the development of global trading of financial products and electronic commerce need appropriate guidance. The reports consist of four parts i.e. Part Ⅰ(general), Ⅱ(banking), Ⅲ(global trading) and Ⅳ(insurance) to reflect the special business characteristics. Where the reports is finalized, they will replace current Commentary on Article 7. The OECD intends to finish this work including transitional issues between the current provisions and new reports by January 2007.

도시철도 환승시간 최소화를 위한 최적화 모형

손무성(Moo-Sung Sohn),김광태(Kwang-Tae Kim),김세원(Se-Won Kim),오석문(Suk-Mun Oh) 한국철도학회 2011 한국철도학회 학술발표대회논문집 Vol.2011 No.10

This paper presents an optimization model for revising train timetable based on an existing timetable to improve transfer time at each station. The transfer time consists of walking and waiting time. The model is formulated as a mixed integer programming. The objective function is to minimize the transfer time from one train to another train at each station. To reflect real situations range of revising departure time is considered as major condition in the model. To validate the effectiveness of the model rudimentary computational results are included and the results are analyzed in terms of transfer time.

간주고정사업장 과세방법 재정립의 필요성 및 방법

안창남(AHN Chang Nam),오광태(Oh Kwang Tae) 한국국제조세협회 2010 조세학술논집 Vol.26 No.1

In June 2008, the OECD published a final report (OECD Report) on the attribution of profits to permanent establishments (PEs) after discussions for almost ten years. The background for the OECD Report was that there had been considerable variations in the domestic laws and practices of the member countries regarding the taxation of PEs, and had not been a consensus among the member countries as to the correct interpretation of Article 7 (business profits) of the OECD Model Tax Convention which provides the method of taxation of PEs. The lack of a common interpretation of Article 7 can easily lead to the problem of international double taxation and non-taxation. In Korea, the same situation has long been occurred. Especially, there have been considerably different views between tax authorities and taxpayers on the taxation of the dependent agent PEs. This could originally be attributed to the lack of common and clear guidance for the taxation of PEs including dependent agent PEs in the tax treaties and domestic laws. In August, 1995, the National Tax Service issued an internal guidance designed to avoid tax conflicts with taxpayers for the taxation of the dependent agent PEs in which tax auditors were strongly recommended not to determine whether a foreign entity has a dependent agent but to determine whether the remuneration received from the foreign entity for the activity of a dependent agent is at arm’s length. However, as the guidance has inherent flaws regarding the status of legal power and so on, the taxation issues on the dependent agent PEs have continuously been emerged since then. In this regard, this study, first of all, examined the domestic laws and practices for the taxation of the dependent agent PEs in our country, and studied the differences between them and the OECD Reports. Then, this study reviewed the OECD Report through examples, and proposed the direction of the revision of relevant tax provisions on the basis of the OECD Reports.

천문관측용 PtSi 전하결합소자 적외선 카메라의 개발

홍승수,우에노무네타카,구본철,김광태,김칠영,오갑수,이명균,이형목,강용우,박원기,Hong, Seung-Su,Gu, Bon-Cheol,Kim, Kwang-Tae,Kim, Chil-Yeong,Oh, Gap-Su,Lee, Myeong-Gyun,Lee, Hyeong-Mok,Kang, Yong-Woo,Park, Won-Gi 한국천문학회 1996 天文學論叢 Vol.11 No.1

We have built a near-infrared imaging camera with a PtSi array detector manufactured by the Mitsubishi Company. The PtSi detector is sensitive in the wavelength range 1 to $5{\mu}m$. Quantum efficiency of PtSi is much lower than that of InSb and HgCdTe types. However, the PtSi array has advantages over the latter ones: (i)The read-out noise is very low; (ii)the characteristics of the array elements arc uniform and stable; (iii)it is not difficult to make a large PtSi array; and (iv) consequently the price is affordably low. The array used consists of $512{\times}512$ pixels and its size is $10.2\;mm{\times}13.3\;mm$. The filter wheel of the camera is equipped with J, H, K filters, and an aluminum plate for measuring the dark noise. The dewar is cooled with liquid nitrogen. We have adopted a method of installing the clock pattern and the observing softwares in the RAM, which Gill he easily used for other systems. We have developed a software with a pull-down menu for operating the camera and data acquisition. The camera has been tested by observing $\delta$ Orionis.

우리나라 주요 김 생산해역의 해수 및 물김에 대한 위생학적 평가

정상현,신순범,오은경,조미라,윤민철,이희정,손광태,Jeong, Sang Hyeon,Shin, Soon Bum,Oh, Eun Gyoung,Jo, Mi-Ra,Yoon, Min Chul,Lee, Hee Jung,Son, Kwang-Tae 한국수산과학회 2017 한국수산과학회지 Vol.50 No.4

Sanitary evaluation of seawater and Pyropia sp. laver collected from the five major laver growing areas in Korea was performed four times over the course of a year. The seawater quality in four of these five areas was regarded as the clean area according to Korean criteria, but the seawater at one investigation site in Seoheon area was found to exceed the standard for fecal coliform. In the bacteriological safety analysis of laver (raw source), the percentages of samples not conforming to Chinese criteria at the five sites were 55.6% (Seocheon), 70.0% (Shinan), 81.8% [Jindo (Haenam)], 63.6% (Wando), and 28.6% [Goheung (Jangheung)]. Pathogenic bacteria were not detected in all laver samples. The food safety of laver (raw source) based on heavy metal concentration was confirmed using Korean criteria; the concentrations of heavy metals in laver samples collected from the major laver growing areas were 0.008-0.632 mg/kg wet weight (ww) lead, 0.024-0.137 mg/kg ww cadmium, 0.908-2.892 mg/kg ww total arsenic, and 0.003-0.013 mg/kg ww total mercury. Therefore, pollution source management and periodic monitoring of heavy metals may be required to improve the food safety of laver produced in these laver growing areas.

사립대학 회계제도 개선방안에 대한 고찰

김안규(An-Gyu KIM),오정훈(Jeong-Hoon Oh),김광태(Kwang-Tae Kim) 조선대학교 지식경영연구원 2008 기업과 혁신연구 Vol.1 No.2

사립대학의 경쟁력의 지표로 재정운영의 건전성과 안정성, 공공성과 효과성을 적시에 평가하여 문제점을 조기에 발견하고 적절한 대응조치를 강구하는 것은 매우 중요한 과제가 되고 있는데, 이에 대한 기초가 되는 것이 사학기관 재무?회계 규칙에 대한 특례규칙이다. 사학기관에서 제공하는 결산서에 포함된 회계정보로 사립대학의 회계정보이용자들 중에는 이윤동기를 가진 이용자보다는 대학의 성과를 평가하고 대학경영을 감독하고 규제하는 목적을 가진 이용자들이 많다. 따라서 사립대학은 기업회계와 다른 특성을 가진 회계기준의 적용이 필요하며, 대학 재정의 건전성 평가, 재정 집행의 적법성 평가, 대학경영자의 경영성 평가, 대학이 제공하는 서비스의 원가산정에 필요한 정보를 제공한다. 이러한 특례규칙은 기본적으로 복식부기체제로 구성되어 있지만, 예산제도를 전제로 하여 고정자산에 대한 감가상각을 하지 않고 있으며, 자본적지출액이 운영차액으로 연결되는 것을 방지하기 위해 기본적 대체라는 독특한 대체거래가 나타나고 있다. 또한 수익과 비용의 인식이 현금주의와 발생주의가 상존하는 회계처리를 하는 점 등 기업회계상의 복식부기와 차이가 있다. 그동안 사립대학 회계에 적용되어 온 사학기관 재무?회계규칙에 대한 특례규칙의 체계와 실무과정에서 나타난 문제점 등을 분석하여 개선방안을 제시하여 대학발전에 기여하고자 한다. There are many users with the purpose that I evaluate the ministry of the university than the user having the profit same period in the accounts information user of the private college by accounts information included in financial statements to offer in a private school organization, and supervision studies regulate university management high. Therefore, the application of accounting standards with the characteristic unlike corporate accounting is necessary, and the private college offers the information that it is necessary to the cost price calculation of the service that soundness evaluation of the university finance, legality evaluation of the financial execution, the management characteristics evaluation of the university manager, a university offer. The special provisions adopted double accounting system which is basically different from that for business. Meanwhile, I analyze the problems that I appeared by a system and the business process of the exception rule for the special provisions of finance and accounting for private school that has been applied to private college accounts and show an process of practical application and am going to contribute to university development.

미량원소 강화 식품소재의 항균효과

김보미(Bo-Mi Kim),목종수(Jong-Soo Mok),오은경(Eun-Gyoung Oh),손광태(Kwang-Tae Son),심길보(Kil-Bo Shim),조영제(Young-Je Cho) 한국식품영양과학회 2006 한국식품영양과학회지 Vol.35 No.1

식중독 미생물에 의한 식중독 예방은 물론 부족하기 쉬운 필수 미량원소의 섭취량을 증가시키기 위하여 아연 및 게르마늄 등의 필수 미량원소를 강화시킨 식품소재의 항균효과 및 그 이용가능성을 검토하였다. 식중독 6 균주에 대하여 gelatin, dextrin, 불가사리 및 어류에서 추출한 collagen 등의 식품소재에 각종 미량원소를 강화하여 항균활성을 측정한 결과, 식품소재의 종류에 따른 항균활성의 차이는 거의 없었다. 사용된 미량금속 중 아연과 게르마늄만이 식중독 세균에 대하여 항균활성을 나타내었으며, 특히, 아연 강화식품소재는 P. fluorescens와 S. aureus에 대한 항균활성이 가장 큰 것으로 나타났고, E. coli, V. parahaemolyticus, B. cereus, B. subtilis에 대하여는 비슷한 활성을 나타내었다. 아연을 강화한 식품소재는 산성영역에서 안정하였으며, 게르마늄 강화 식품소재는 산성영역보다 알칼리 영역에서 보다 안정하였다. 또한, 미량원소 강화 식품소재는 열에 매우 안정하므로 가열식품인 통조림 제품이나 레토르트 식품에도 사용 가능할 것으로 사료된다. 식품의 코팅제로 사용되고 있는 gelatin과 아연을 혼합한 용액에 시판 어묵을 침지하여 코팅한 것을 저온 및 상온에 저장하면서 생균수 변화를 살펴본 결과, 저장온도 10℃에서 대조구는 초기부패(10^(7-8) CFU/g)까지 7일정도 걸리는데 반하여 시료 용액에 침지한 어묵은 15일정도로 저장기간을 8일정도 더 연장시킬 수 있을 것으로 판단되었다. 25℃와 35℃의 경우도 1% zinc acetate와 3% gelatin의 혼합 용액으로 코팅된 어묵의 경우 대조구에 비하여 균 증식이 억제되었다. 따라서 아연 강화 식품소재 코팅에 의하여 식품 오염 세균의 증식을 억제시켜 어묵 제품의 유통기간을 연장시키는 것은 물론 필수 미량원소인 아연의 섭취량을 증가시킬 수 있을 것으로 판단된다. Antibacterial activities of the trace elements in combination with the food additives were measured against 6 kinds of food-borne microorganisms such as Escherichia coli, Vibrio parahaemolyticus, Staphylococcus aureus, Bacillus cereus, Bacillus subtilis and Pseudomonas fluorescens. The difference of antibacterial activity was not shown among the kinds of food additives, such as dextrin, gelatin and collagen. Zn and Ge in combination with food additives had strong antibacterial effect. Especially, 1% zinc acetate in combination with 1% gelatin was more effective against P. fluorescens and S. aureus than against Bacillus sp., E. coli and V. parahaemolyticus. Minimum inhibitory concentration of zinc acetate in combination with 1% gelatin appeared to be 0.5 ㎎/mL on S. aureus and P. fluorescens, and 1.0 ㎎/mL on E. coli, V. parahaemolyticus, B. cereus and B. subtilis. Minimum bactericidal concentration of zinc acetate in combination with 1% gelatin appeared to be 0.5 ㎎/mL on P. fluorescens and 1.0 ㎎/mL on E. coli, V. parahaemolyticus, S. aureus, B. cereus and B. subtilis. The zinc acetate in combination with gelatin showed stronger inhibitory effect in acidic range below pH 6.0, and remained active even after heat treatment at 121℃ for 15 min. In comparison with control, the viable cell counts of fish pastes, which were coated with the solution containing both 1% zinc acetate and 3% gelatin, were decreased by more than 100-fold until the storage of 7 days at 10℃. The results indicate that the combined use of zinc acetate and some food additives could prolong the shelf life of fish pastes by 8 days or more at 10℃.

하수처리 : 하수처리장 연계처리를 위한 평가분석 프로그램 개발

유덕희 ( Deok Hui Ryu ),김용석 ( Yong Seok Kim ),권오상 ( Oh Sang Kwon ),유광태 ( Kwang Tae Yoo ),황호재 ( Ho Jae Hwang ),김종구 ( Jong Gu Kim ) 대한상하수도학회 2005 공동추계 학술발표회 논문집 Vol.2005 No.-

하수처리장 연계처리를 위한 평가분석 프로그램 개발

유덕희 ( Deok Hui Ryu ),김용석 ( Yong Seok Kim ),권오상 ( Oh Sang Kwon ),유광태 ( Kwang Tae Yoo ),황호재 ( Ho Jae Hwang ),김종구 ( Jong Gu Kim ) 한국물환경학회 ( 구 한국수질보전학회 ) 2005 공동 추계학술발표회 Vol.2005 No.-

정어리 초절임제품의 가공

이응호(Eung Ho Lee),이정석(Jeong Suk Lee),손광태(Kwang Tae Son),김진수(Jin Soo Kim),오광수(Kwang Soo Oh),조순영(Soon Yeong Cho) 한국응용생명화학회 1993 Applied Biological Chemistry (Appl Biol Chem) Vol.36 No.5

To utilize effectively sardine as a material of pickled products, we investigated on processing of vinegar pickled sardine. The moisture, the crude ash and histamine contents showed a little change during vinegar pickling of salted sardine. The pH and viable cell counts decreased during vinegar pickling of salted sardine. The pickled sardine processed with vinegar seasoning solution mixed antioxidants was retarded in lipid oxidation during processing. The principal taste compounds of vinegar pickled sardine were organic acid (acetic acid), IMP and free amino acids such as histidine, lysine, glutamic acid and arginine. The vinegar pickled sardine was higher in the contents of limiting amino acids of cereal such as lysine, and 20 : 4 and polyunsaturated fatty acid such as 20 : 5 and 22 : 6 than those of other processed foods.