조세감면제도의 정비방안 -두 가지 의문에 대한 연구 -

임주영(Ju-Young Lim) 한국재정학회(구 한국재정·공공경제학회) 2004 공공경제 Vol.9 No.1

본 논문은 그동안 감면제도와 관련된 두 가지 중요한 의문에 대하여 해답을 구해보고자 진행되었다. 첫 번째 의문은 과연 조세감면의 업종별 활용실태는 어떤지에 대한 것이다. 이를 위하여 1994년도 귀속분 법인사업자와 개인사업자의 전수자료에서 집계된 업종별 감면분포를 활용하였다. 두 번째 의문은 과연 감면이 유인(incentive) 기능을 제대로 수행하고 있느냐는 점에 관한 것이다. 이를 위하여 1980년부터 2000년까지의 감면통계를 이용하여 임시투자 세액공제제도 와 연구인력개발비 세액공제제도의 유인기능을 분석해 보았다. 실증분석을 위해서는 간단한 회귀방정식과 Granger 인과분석기법을 사용하였다. 연구결과는 다음과 같다. 첫째, 감면의 업종별 활용실태를 분석한 결과 증자소득공재제도의 경우 대규모 재수손실만을 초래했을 뿐 제도 자체의 원래 취지를 구현하지 못하고 있는 것으로 나타난다. 둘째, 임시투자 세액공제제도의 경우 경기조절세제로 일반에 알려진 것과는 달리, 설비투자의 증대에 별다른 의미를 가지지 못하는 것으로 나타나고 있다. 반면, 연구 인력개발비 세액공제제도의 경우 연구 인력개발비의 증대에 의미 있는 효과를 미치는 것으로 나 타나고 인과분석에서도 미약하게나마 연구 개발투자에 대한 유인기능을 수행하는 것으로 나타나고 있다. The purpose of this study is to solve two puzzles in tax incentive system of Korea: (1) what is the distribution of tax incentives by industry? (2) are tax incentives really effective on increasing investments. Using 1994 cross-section data and 1980-2000 time-series data, this study finds that ' Income deduction for capital increase' and ' Investment tax credit granted temporarily to control business cycle' do not have any significance in increasing the capital and investment. However, 'Tax credit for technology and human resources development ' shows some significance in increasing the investment of its area.

ChatGPT를 활용한 세계 문화 학습의 편리성이 학습 만족도에 미치는 영향: 학습동기의 매개 효과 분석

임주영(Lim, Ju-Young) 한국문화산업학회 2024 문화산업연구 Vol.24 No.4

This study aims to analyze the mediating effect of learningmotivation on the impact of the convenience of learning world cultures using Chat GPT on learning satisfaction, and to draw educational and theoretical implications that can be applied in educational settings. To achieve this, a survey was conducted with 76 university students froma private university in Chungbuk. The collected data were analyzed using SPSS to confirmthe validity and reliability of the constructs of each variable through reliability analysis and exploratory factor analysis. Additionally, to verify the two research hypotheses, frequency analysis, correlation analysis, reliability analysis, and confirmatory factor analysis (CFA) were performed using SPSS. The results of the study showed, first, that the convenience of learning had an impact on learning satisfaction. Second, the mediating effect of learning motivation between the convenience of learning and learning satisfaction was significant. The results showed that in designing world culture learning, the convenience of learning with ChatGPT enhances learners’ motivation to continue studying English and stimulates learningmotivation through newmethods, thereby increasing learning satisfaction.

명시적 독해전략지도를 적용한 수업에서 학습스타일과 독해전략사용이 독해능력성취도에 미치는 영향

임주영 ( Ju Young Lim ) 한국현대영어영문학회 2014 현대영어영문학 Vol.58 No.2

This study examines four learning styles based on the explicit reading strategy instruction of Korean university students and their relationships to English reading strategy use and reading achievement. For the investigation, 90 university students participated during their first semester of History of English Literature course. The students completed pre and post reading achievement tests and two sets of surveys: MARS and LSS which were based on students`` learning styles and reading strategies. The results of the study indicated the following.: (1) All of the learning styles except detailed learning style had a significant influence on reading achievement after taking explicit reading strategy instruction. (2) Among five reading strategies, specific and general strategies showed the significant influence on pre and post reading achievement tests, and comprehensive strategy contributed significantly to post reading achievement test. (Jung-Won University)

해방촌 도시재생을 위한 단계별 마을 거점시설 계획

임주영 ( Lim Ju-young ),이상훈 ( Lee Sanghoon ) 충북대학교 건설기술연구소 2021 건설기술논문집 Vol.40 No.1

본 연구는 해방촌의 도시재생을 위해 새로 유입되는 인구인 ‘해방촌 3세대’인 청년과 외국인 인구가 마을에 적응하는 것을 도우는 거점시설 계획을 목표로 한다. 이를 위해 마을에 적응하는 단계를 4가지로 나눈다. 각각의 단계는 ‘마을에 흥미 가지기’, ‘마을 사람이 되어보기’, ‘마을에 적응하기’, ‘마을에 정착하기’이다. 거점시설 계획은 대지 분석을 통하여 각 단계에 맞게, 그리고 주변 환경과 프로그램 특성에 맞는 디자인 컨셉을 계획한다. 해방촌 거점시설 계획은 계속 반복되는 이방인 유입의 역사에서 마을에 공동체와 연결됨으로서 인구유출의 근본적인 원인 해결을 목적으로 한다. This study aims to plan a anchor facility to help young people and foreign populations, the third generation at Haebangchon. adapt to the village, a newly flowing population for urban regeneration in Haebangchon. To that end, the steps to adapt to the village are divided into four categories. Each step is 'to become interested in a village', 'to become a village person', 'to adapt to a village', and 'to settle down in a village'. The anchor facility plans concepts for each step and for the surrounding environment and program characteristics through site analysis. The Haebangchon base facility plan is designed to solve the fundamental cause of population outflow by connecting the village with the community in the history of repeated inflow of strangers.

스캐폴딩을 통한 상호교섭적 학습의 현상학적 연구 -대학생 영문학사 수업을 중심으로-

임주영 ( Lim Ju-young ),김지영 ( Kim Jie-young ) 대한영어영문학회 2012 영어영문학연구 Vol.38 No.3

Focusing on the teaching of English Literature, this paper describes designed to identify settings in which effective strategies instruction was being carried out and details the conclusions that can be drawn from the study. The paper begins with a descriptor of transactional instruction and the scaffolding theory which is an effective supporting system. The paper is a phenomenological research which is one of the qualitative studies undertaken of successful scaffolded transactional instruction-Chung-Ang University which serves English major students in a History of English Literature class. The main objective of this research is to study of the presentation of learning experiences, the role of the professor, and the intrinsic and extrinsic changes during the course. This paper then analyzes the instruction in terms of the scaffolded transactional qualities, its place among constructivist theories of learning, and with regard to theories of intelligent assistance using NVivo program. It concludes with a discussion of three directions for future research: better understanding of literature class, teaching method development, and diversified qualitative studies about the literature classes. (Chung-Ang University)

지방세법상 재산세의 문제점과 개선방안

林周瑩(Ju Young Lim),丁智善(Ji Sun Chung) 한국세법학회 2007 조세법연구 Vol.13 No.3

우리나라의 재산세는 지방세 중에서 가장 많은 개정이 이루어진 세목 중 하나이다. 즉, 과세대상은 물론이고, 세율 등 여러 부분에서 빈번한 개정이 이루어지고 있다. 특히 토지의 경우에는 원래 재산세의 과세대상이었다가 1990년 종합토지세가 도입되면서 재산세의 과세대상에서 제외되었다. 그 후 2005년 종합부동산세의 신설로 다시 재산세의 과세대상에 흡수되었다. 이와 같이 재산세가 자주 개정된 이유는 조세 본연의 목적보다는 부동산의 투기에 대처하기 위한 정책세제로 활용하였기 때문이다. 이와 같이 정책세제로 활용하면서 임시방편적인 개정을 지속한 결과 재산세에는 여러 가지 문제점이 내포되어 있다. 이러한 재산세의 문제점과 그 개선방안을 요약하면 다음과 같다. 첫째, 우리나라 재산세는 그 과세대상을 부동산(토지, 건축물, 주택)과 선박 및 항공기로 한정하고 있는데, 동산을 재산세 과세대상에 포함하여야 할 것이다. 그리고 자동차에 대하여는 별도의 세목인 자동차세를 부과하고 있는데, 자동차세를 폐지하고 자동차에 대하여도 재산세를 부과하는 것이 타당할 것이다. 한편 토지의 경우에는 세 가지의 유형으로 분류하여 재산세를 과세하고 있는데, 이 중에서 별도합산 과세대상과 종합합산 과세대상을 통합하는 것이 타당할 것이다. 둘째, 지방세법상 재산세의 원칙적인 납세의무자는 사실상의 소유자로 하고 있지만, 재산세는 보통징수방법을 채택하고 있으므로 원칙적인 납세의무자를 공부상의 소유자로 하여야 할 것이다. 한편 연부계약의 경우 국가나 지방자치단체 또는 지방자치단체조합과 재산세 과세대상 재산을 연부로 매매계약을 체결하고 그 재산의 사용권을 무상으로 부여받은 경우에는 매수계약자를 납세의무자로 보도록 하고 있는데, 이 경우에도 국가 등을 납세의무자로 보아 재산세를 비과세하는 것이 타당할 것이다. 셋째, 재산세의 세율구조는 그 과세대상에 따라 초과누진세율구조 또는 차등비례세율구조를 취하고 있는데, 초과누진세율구조를 폐지하고 차등비례세율구조로 전환하여야 할 것이다. 넷째, 재산세의 납기를 1기분과 2기분으로 구분하고 있는데, 이러한 구분을 폐지하여야 한다. 다섯째, 2007년 7월 지방세법을 개정하여 서울시의 경우 재산세를 구와 시의 공동세 형태로 변경하였는데, 이러한 공동세 제도는 조세법의 복잡성을 초래할 뿐만 아니라 정책세제의 남발을 가져오는 등 그 타당성을 찾기 어렵기 때문에 자치구세로 환원하여야 할 것이다. The property tax section in the local tax act is one of the most frequently revised rules. In particular, land was a taxable object when the local property tax was introduced, but it was excluded from the tax rules when an integrated land tax system was enacted in 1990. Since a comprehensive real estate holding tax act was introduced in 2005, land again is included as a taxable object. The major reason why the property tax rules have been changed is that Korean government has used it not to raise revenue but to prevent real estate speculation. While it is expedient that government changes the real estate taxation policy, it has many problems, as follows : First, the taxable objects of property tax are limited to land, buildings, housing, ships, and aircraft. This paper suggests that not only real estates but also movable properties should be included among taxable objects. In addition, the current automobile tax system should be repealed and automobiles should be included as taxable property. Also, the taxable objects of property tax on the lands should be classified into the general and special aggregate taxable objects, excluding separate taxable objects. Second, the property tax law designates that a taxpayer actually owning any property as of the tax base date of the property tax is liable for paying the property tax. However, since property tax is imposed on common collective procedures, the payer of the property tax should be the person recorded in the public register book. Where a contract for sale of properties subject to imposition of the property tax was concluded in yearly installments with the State, local governments, and local government associations, the right to use said property has been gratuitously awarded and the act designates that the contracting party is the taxpayer. In this case, since the actual taxpayer is the State, local governments, and local government associations, the property tax should not be levied on any property belonging to the State, local governments, and local government associations. Third, the current property tax law provides for progressive and differential proportional tax rates. The tax rate should be unified into the differential proportional tax rate, excluding the progressive tax rate. Forth, the current payment period of the property tax is classified to two periods in a year. The classified payment periods should be repealed. Finally, the property tax system was changed to a tax revenue sharing system between Seoul City and local boroughs by revision of local tax law in July 2007. Since the tax sharing system increases the complexity of tax law, it should be repealed.

플립형 과정중심 에세이 지도가 대학생 영작문 성적향상에 미치는 영향

임주영(Lim Ju-Young) 한국영어교과교육학회 2015 영어교과교육 Vol.14 No.4

Recently, there have been efforts to convert the standardized educational system to a customized one by considering students’ individual differences and aptitudes. Flipped learning has been regarded as a teaching method fitting to this movement and has gained much interest by many educators. Despite the interest, the overall quantities of studies in this area falls short. This paper suggests the concept, flipped procedural focused writing teaching, can gradually improve university students’ essays grade with various writing factors. This study collected three different qualitative data sets for the analysis, integrating the analytic and holistic scoring, focusing on the effects that influence the flipped procedural focused writing teaching for writing skill mastery. Based on the results, three effects of flipped procedural based writing teaching are confirmed: (1) it improves students’ writing skills such as Thesis Statement, Usage, Style and Score, but it did not improve their Topic Relationship & Technical Quality skill on the three tests; and (2) the error numbers of Supporting Idea, Conclusion, and Grammar decreased slightly from the first test to the second, but they decreased substantially from the second to the third test. The error numbers of Thesis Statement and Main Ideas dropped substantially down across the three tests.

영어 토론교육의 효과에 대한 교사의 인식 현황 연구

임주영(Ju young Lim) 연세대학교 교육연구소 2016 미래교육학연구 Vol.29 No.1

최근 교육과정이 기존의 지식암기 위주의 교육에서 탈피하여 핵심개념중심의 교육으로 바꾸면서 학생들의 참여를 증가시키는 방향으로 전환하고 있다. 또한 학생들의 창의적 사고과정을 중시하면서 창의 융합형 인재를 만들기 위해서 토론교육이 주목받게 되었다. 이 논문은 영어토론교육이 학생들의 세 가지 역량 향상에 어떠한 영향을 끼치는지 영어토론교사 연수에 참여한 중고등학교 교사들에게 직접 설문조사를 하고 빈도분석과 t-test를 통해 알아보았다. 또한 범주형 자료에서 비모수 통계분석방법인 비모수 검정(Friedman 검정), Wilcoxon의 W를 사용하여, 각각 χ²과 z값을 이용하여 집단 간의 차이를 살펴보았다. 그 결과 영어토론학습은 의사소통능력, 창의적 사고력, 자기관리 능력에 긍정적인 영향을 미치는 것으로 나타났다. Recently, there has been an effort to convert traditional education focusing on knowledge to core concept centered education with a focus on the students' participation. Debate learning has been regarded as a teaching method fitting to this movement and has gained much interest by educators. Despite its interests, its studies fall short in the quantity above all. This paper suggests that the concepts, English debate learning, can gradually improve students' English abilities, creative thinking skills, knowledge information processing capacity, communication skills, self management ability, community capacity. This study was performed for forty hours of workshop training with twenty middle and high school English teachers. The researcher collected survey for the analysis, integrating the frequency analysis and t-test, focusing on the effects that influence on English debate learning for six capacity's improvement. Based on the affirmative results, three merits of flipped procedural writing teaching are confirmed: (1) it enabled students to enhance their communication skills; (2) it improved students' creative thinking skills; (3) it helped students' self management ability.

수장 족저 농포증 환자 50명에 대한 임상적 고찰

임주영 ( Ju Young Lim ),윤숙정 ( Sook Jung Yun ),이지범 ( Jee Bum Lee ),김성진 ( Seong Jin Kim ),이승철 ( Seung Chul Lee ),원영호 ( Young Ho Won ) 대한피부과학회 2006 대한피부과학회지 Vol.44 No.1

재정의 경제적 효과에 관한 지표

박기백 ( Ki Baeg Park ),임주영 ( Ju Young Lim ) 한국경제학회 2002 經濟學硏究 Vol.50 No.3

This paper aims to find fiscal measures which are easy to use, based on the economic model, and to inform the impact of fiscal policy. With a simple IS model, various fiscal indicators similar to IMF or OECD`s measures are derived. The indicators can be interpreted as the first round effect of fiscal policy to the economy without crowding-out effect. The new indicator and IMF`s measure applied to Korean fiscal data showed that the change of fiscal stance and economic impact of fiscal policy can be different for some years, which indicate that the choice of fiscal indicators should be dependent on the aim of the policy.