저해음 -t-l 연속에서의 /t/의 생략

정유리 한국영어학학회 2001 영어학연구 Vol.- No.11

다국적기업의 조세회피 문제에 대한 대응방안 ―정보교환을 통한 조세 투명성 제고 방안을 중심으로―

정유리 한국세법학회 2018 조세법연구 Vol.24 No.3

다국적기업들은 해외에 자회사를 설립하고 여러 국가의 조세 제도를 유리하게 조합하여 세금을 거의 내지 않는 방법으로 조세를 회피하고 있다. 이와 같은 조세회피는 현행법으로 규제하기에 한계가 있으므로 세계 각국은 다국적기업의 수익에 상응하는 세수를 확보하고 조세평등주의 원칙을 실현하기 위해 자국의 조세 제도를 개선함과 동시에 국제 공조를 강화하게 되었다. 경제협력개발기구(OECD)는 다국적기업들의 공격적 조세회피를 방지하기 위해 소득이전을 통한 세원잠식(BEPS) 프로젝트 및 자동정보교환 제도를 시행하고 있다. BEPS 프로젝트는 과세 일관성 확보, 국제기준 강화 및 투명성 확보, 확실성 강화라는 3개 주요 분야에 대해서 15개의 Action을 정하였다. 자동정보교환제도는 한 국가에서 수집한 과세정보를 정기적으로 다른 국가에 제공하는 것으로 OECD는 공통보고기준(Common Reporting Standard, CRS)을 채택하였다. 미국은 국세청이 국가별 보고서(CbC Reporting)와 외국인 소유 1인 유한책임회사에 대한 공개 제도를 시행하고, 재무부의 금융정보분석기구(FinCEN)가 부동산 현금 구입 회사의 수익적 소유자 보고 제도와 미국 금융 계좌 소유 회사의 수익적 소유자 보고 제도를 시행하고 있으며, 증권 거래위원회가 소득세 관련 정보 및 자회사 정보 공개를 강화하고 있다. 미국은 2017년 12월 세법을 개정하여 법인세율을 인하하고, 해외소득 과세제도를 원천지 과세제도로 전환함과 동시에 저세율로 과세되는 해외 무형자산 소득에 대한 과세(GILTI), 해외발생 무형자산 소득 공제(FDII), 세원잠식방지세(BEAT)를 도입하였다. 유럽연합은 ‘공정하고 효율적인 법인세제 운용을 위한 실천방안:5가지 핵심 개혁 분야’, ‘조세회피 방지 패키지’를 통하여 기본방향을 정하고, 국가별 보고서 교환 제도(CbC Reporting), 세법해석 사전답변(tax rulings)의 투명성 제고, 회사의 수익적 소유자에 대한 정보 공유 제도, 반경쟁 조세 보조금 관련 규제를 통해 회원국 간 상호 협력 및 견제를 강화하고, 비회원국에 대하여 공통된 기준을 가지고 대응하고 있다. 우리나라는 금융정보 자동교환, 국가별 보고서 자동교환, 조세예규 및 APA 자발적 정보교환을 통하여 외국 과세당국과 정보를 교환하고, 개별․통합기업보고서, 국가별보고서의 3가지로 구성되는 국제거래정보통합보고서 제도를 도입하였으며, 과다이자비용 공제제한 및 혼성금융상품 이자비용 공제제한 제도를 도입하였다. 해외 세원관리를 위하여 해외금융계좌 신고제도를 시행하고 신고의무를 위반할 경우 과태료 및 형사처벌의 대상이 된다. 국제적인 동향을 고려할 때 우리나라의 해외금융계좌 신고제도는 신고의무 기준을 강화하고 과태료와 형사처벌의 형평성을 이룰 수 있는 방향으로 제도 개선이 필요하고, 회사의 수익적 소유자에 대한 공개 의무도 강화할 필요가 있다. 덧붙여 국세청뿐 아니라 기업과 관련된 국가 기관들이 협력하여 대응책을 마련하고 정보를 교환할 필요가 있다. Multinational corporations are avoiding taxes by establishing subsidiaries in overseas and by combining tax systems from different countries in a way that makes them less taxable. Since such tax avoidance cannot be regulated by the existing law, countries around the world have improved their tax system and strengthened international cooperation in order to secure tax revenue corresponding to the profits of multinational corporations and to realize the principle of equality in taxation. The Organization for Economic Cooperation and Development(OECD) has implemented the Base Erosion and Profit Shifting(BEPS) project and the Automatic Exchange of Information system(AEOI) in order to prevent aggressive tax avoidance by multinational corporations. The BEPS project has identified 15 actions for three key areas:ensuring consistency in taxation, strengthening international standards, ensuring transparency and strengthening certainty. The Automatic Exchange of Information system regularly provides taxation information collected in one country to other countries and the OECD adopted the Common Reporting Standard(CRS). In the United States, the Internal Revenue Service(IRS) has implemented country-by-country(CbC) Reporting and a disclosure system in regard to foreign-owned single-member Limited Liability Companies(LLCs). U.S. Treasury Department Financial Crimes Enforcement Network(FinCEN) has implemented a reporting system for identifying beneficial owners of entities for all-cash estate purchases and identifying persons who own 25% or more of an entity that owns a U.S. financial account. The Securities and Exchange Commission(SEC) is strengthening disclosure of information on income taxes and subsidiary information. The United States revised the tax law in December 2017 to reduce the corporate tax rate and convert the overseas income taxation system to the territorial tax system as well as imposing global intangible low-taxed income(GILTI), foreign-derived intangible income(FDII) and base erosion anti-abuse tax(BEAT). The European Union has set the basic direction through “A Fair and Efficient Corporate Tax System in the European Union:Five Key Areas for Action" and “Anti Tax Avoidance Package". They are strengthening mutual cooperation and check among their member countries through country-by-country report, transparency on tax rulings, central registry for beneficial ownership information and regulations on anti-competitive tax subsidies. They have also responding with common standards for third countries. Republic of Korea exchanges information with foreign taxation authorities through automatic exchange of financial information, automatic exchange of country-by-country reporting, tax regulations and APA voluntary information exchange. Republic of Korea has implemented the integrated international trade information reporting system consisting of three reports:individual․integrated entity, and country-by-country reports. Korea introduced limited tax deduction systems for the restriction of excessive interest expense and the hybrid financial product interest expense. In order to manage overseas source of tax revenue, Korea has implemented the foreign financial accounts reporting system and it is subject to fines and criminal penalties for violation of reporting duty. Considering international trends, Korea's financial reporting system for foreign financial accounts needs to be improved in order to strengthen the standard of reporting obligations, to achieve equality of fines and criminal penalties and to strengthen the duty of disclosing company's beneficial owners. In addition to that, not only the National Tax Service but also government institutions related to corporations need to cooperate for preparing countermeasures and to exchange information.

안상철의 탈동양화 실험:1950~70년대 평면작품을 중심으로

정유리 미술사연구회 2020 미술사연구 Vol.- No.39

This thesis examines the experiment of Deorientalization in flat works by Ahn Sangchul, who constructed his unique oeuvre by using various materials and techniques to escape from traditional Oriental paintings. Beginning in the mid-1950s, several criticisms of the standardized artistic trend in the National Exhibition was raised by the artists who were excluded from the National Exhibition. In the 1940-50s, European Art Informel and American Abstract Expressionist techniques were introduced, which was also called as ‘Informel in the Korean-Painting circles. Around this time period, the atmosphere of modernization and Deorientalization was developed in the Korean Oriental painting circles, and abstract paintings appeared in the field of flat ink painting. Moreover, diverse Abstract experiments were committed beyond the formal and content limitations of traditional Oriental paintings. Ahn Sangchul also joined the stream of Deorientalization to overcome the limits of traditional Oriental painting. Ahn Sangchul was awarded consistently in the 1950’s National Exhibition for presenting new styles of landscape paintings, constructed in a modern sense which moved away from the material and perspective of traditional landscape paintings. His awarded artworks in the 1950s National Exhibition likewise explored his way of Deorientalization through new composition and constructive forms. From the 1960s, he continued experiments on Deorientalization through semi-abstract and abstract works in the form of Sumukhwa(Oriental Ink Painting). In the 1970s, he developed Deorientalization in his works by using new materials and creating flat works, made of a mixture of flour and glue on kraft paper instead of Hwaseonji(Korean traditional paper). Ahn Sangchul continued his experiments throughout his life, which has itself raised a question about the identity of Oriental painting in Korean-painting circles.

Prognostic Factors for Distant Metastasis in Patients with Loco-regional Recurrence after Mastectomy

정유리,김수산,공경엽,이희진,안세현,손병호,이종원,최은경,이상욱,안승도 한국유방암학회 2015 Journal of breast cancer Vol.18 No.3

Purpose: The purpose of this study was to identify patients with high risk of distant metastasis (DM) after salvage treatment for postmastectomy locoregional recurrence (LRR). Methods: We retrospectively reviewed 142 patients who received salvage radiotherapy with or without wide excision for isolated LRR after mastectomy between January 1999 and December 2012. Distant metastasis-free survival (DMFS) was estimated from the date of diagnosis of isolated LRR to the date of DM or last follow-up using the Kaplan-Meier method, and Cox regression analysis was performed to identify prognostic factors for DM. Results: The median follow-up period was 54 months. The major failure pattern was DM (56%) and the 5-year DMFS was 43%. In multivariate analysis, initial N (iN) stage, recurrent N (rN) stage, and hormone receptor (HR) status were significant prognostic factors for DM (5-year DMFS: iN0 vs. iN1-3, 73% vs. 25%, p<0.001; rN0 vs. rN1-3, 61% vs. 29%, p<0.001; HR+ vs. HR–, 49% vs. 21%, p<0.001). Conclusion: Patients with lymph node involvement and/or HR– specimens seem to experience more DM than patients with chest wall-only recurrence and HR+ specimens. Further studies are needed to investigate the role of chemotherapy in these patients.

컨테이너 활용 복합문화공간 사례연구를 통한 공간특성

정유리,어성신,황연숙 한국실내디자인학회 2019 한국실내디자인학회논문집 Vol.28 No.6

Multi-functional complex cultural spaces have emerged to satisfy the needs of people as the quality of people’s lives has been improved owing to rapid social development. Moreover, architecture using containers has been established as a way to accommodate the rapidly changing culture. Therefore, this study aimed to present measures for activating container complex cultural spaces by analyzing the characteristics of them. This study evaluated 7 container buildings constructed in Seoul since 2015 to draw the following results. The characteristics were classified into modularity, convenience, symbolism, connectivity, variability, and environment-friendliness. Analyzing the characteristics of seven container complex cultural spaces, the results showed that modularity > convenience > symbolism > connectivity > variability and eco-friendly in the chronological order. Modularity was the highest, and variability and environment-friendliness. were the lowest. Analysis of the module characteristic of the container shows that it was designed with a container module space of a certain size, using the regular size of the container. In particular, when expanded through incisions, large spaces were planned by utilizing and attaching the horizontal modules of the containers. Analysis of the symbolic characteristic of the container shows that the internal and external finishes of the container were used in a different way, and were not reminiscent of the container’s unique characteristics. Analysis of the environment-friendliness characteristic of the container shows that heating and cooling equipment were installed to improve insulation and ventilation of containers, but equipment to save energy was not installed. Various energy saving methods such as solar and geothermal power should be introduced.

뮤지엄에서 관람객들의 여정을 통한 참여적 전시

정유리,반영환 한국디자인문화학회 2019 한국디자인문화학회지 Vol.25 No.1

More and more modern people are visiting the museum for cultural life, and the museum is changing to an exhibition where visitors can participate directly in the exhibition. A simple survey was conducted to understand the perception of participatory exhibitions and studied them through literature survey and direct visit to the exhibition hall. The study aims to differentiate the methods of participation in exhibitions as visitors’ journeys and to analyze the state of participatory exhibitions by setting examples as the basis. Through the questionnaire survey, we know that visitors were more likely to prefer the participatory exhibition to the viewing(only see) exhibition because it increased the understanding of the exhibit and remained in memory. visitors were more inclined to visit the museum if they directly participated in the work of the artist. Before and during the exhibition in the museum, and after the exhibition, we analyze how the visitors participate in the exhibition according to the example. Visitors may participate in the production of the work before the exhibition is held in the museum. During the exhibition, you will learn what kind of attempts are being made to encourage visitors to participate in the museum and examine the participation method of visitors through workshops in the museum. With the influx of capital, the museum provides visitors with new experiences that we have not been able to do. visitors can participate in exhibitions as interactive works as possible through the development of technology. Finally, you can participate as part of the exhibition by sharing or reviewing the comments and information you felt after the exhibition. Based on this paper, we will plan and display exhibitions for visitors to participate in the exhibition. 문화생활을 위해 점점 많은 현대인들이 뮤지엄에 방문하고 있고, 뮤지엄은 보기만하는 전시에서 관람객들이 직접 참여할 수 있는 전시로 변화하고 있다. 참여적전시에 대한 인식을 알기 위해 간단한 설문조사를 하였고, 문헌조사 그리고 직접 전시장에 방문을 통해서 연구하였다. 본 연구는 관람객의 여정으로 전시에 참여방법을 구분하고, 근거로 예시를 두어 참여적 전시의현황을 분석하는데 목적을 두었다. 관람객들은 관람형(보기만 하는) 전시보다는 참여형 전시가 전시의 이해도를 높이고, 기억에 오래 남는 다는 점에서 더 선호하다는 설문조사 결과를 얻게 되었다. 그리고 직접 작품제작에 참여한다면 뮤지엄에 방문할 의향이 높게 나왔다. 현대 뮤지엄에서 어떤 식의 참여적 전시가 행해지는지를 문헌조사와 직접 전시 관람을 통해서 조사해보고, 이를 전시를 보기 전과 전시를 보는 중 그리고 전시를 본 후의 여정에 따라 관람객들이 어떻게 전시에 참여를 하는지를 예시를 통해 분석해 보았다. 관람객이뮤지엄에 전시가 열리기 전에 관람객이 작품 제작에 참여하는 경우가 있다. 전시 관람 중에 뮤지엄에서 관람객의 참여를 유도하기 위해 어떤 시도를 하는지 알아보고, 뮤지엄에서 시행하는 워크샵을 통해서 관람객의 참여 방식을 조사해 보았다. 자본의 유입으로 평소에 할수 없었던 새로운 경험을 관람객에게 제공하고, 기술의발전으로 가능한 인터랙티브한 작품으로 전시에 참여할 수 있다. 마지막으로 전시 관람 후에 느낀 감상평이나 정보를 공유하거나 리뷰하면서 전시의 한 부분으로참여를 할 수가 있다. 참여적 전시에 대한 관심과 연구로 사회적 교류가 이뤄지는 뮤지엄으로 발전해 갈 수있다. 향후 이 논문을 바탕으로 관람객이 참여할 수 있는 전시를 기획하고, 전시를 해보고자 한다.

TPM3유전자 이형접합 과오돌연변이에 의한 캡근병증

정유리,박영은,신진홍,이창훈,김대성 대한신경과학회 2016 대한신경과학회지 Vol.34 No.3

Cap myopathy is pathologically characterized by cap structures comprising well-demarcated areas under the sarcolemma and containing deranged myofibrils and scattered Z-disks. Clinically it presents with slowly progressive muscle weakness, myopathic face, and frequent respiratory insufficiency. Four genes have been reported to be associated with the disease: TPM2, TPM3, ACTA1, and NEB. Here we describe that a patient presenting with mild limb weakness with facial affection showed cap structures on muscle pathology and carried a heterozygous TPM3 mutation.

Diabetic Retinopathy and Related Clinical Practice for People with Diabetes in Korea: A 10-Year Trend Analysis

정유리,하경화,이기황,김대중 대한당뇨병학회 2020 Diabetes and Metabolism Journal Vol.44 No.6

We performed a retrospective cohort study including people diagnosed with diabetes from 2006 to 2015 according to the Korean National Health Insurance Service-National Sample Cohort database, to analyze the changes in the prevalence, screening rate, and treatment patterns for diabetic retinopathy (DR) over 10 years. The proportion of people who underwent fundus screening for DR steadily increased over the past decade. The prevalence of DR increased from 13.4% in 2006 to 15.9% in 2015, while that of proliferative DR steadily decreased from 1.29% in 2006 to 1.16% in 2015. The proportion of patients undergoing retinal photocoagulation constantly decreased. The prevalence of DR increased over the past decade, while its severity seemed to have improved, with a decreased rate of proliferative DR and retinal photocoagulation. A higher proportion of patients underwent ophthalmic screening using fundus examination, but still less than 30% of patients with diabetes underwent comprehensive examination in 2015.

개정판 외상 사건에 대한 아동 반응척도의 요인타당도 및 정신측정학적 성질 연구

정유리,김대호,김석현,고복자,김선현,배활립 대한신경정신의학회 2012 신경정신의학 Vol.51 No.4

이 연구는 최근 외상을 경험한 초등학교 고학년을 대상으로 K-CRTES-R의 신뢰도와 타당도를 입증하여 한국 학령아동들에게 유용하게 쓰일 수 있는 도구임을 시사받았다. 저자들은 2주 검사-재검사, 내적 일치도, 수렴 및 구별 타당도,요인타당도에서 우수한 수준의 결과를 보고하는 바이다. Objectives Posttraumatic stress disorder (PTSD) in children is prevalent and often persists for many years after the trauma. Therefore, screening and early detection using psychometrically sound instruments is a pivotal element of appropriate management. This study tested the reliability and validity of a Korean version of the Child Reaction to Traumatic Events Scale-Revised (K-CRTES-R) in a sample of recently traumatized school children. Methods The K-CRTES was administered to a total of 464 school children aged ten to twelve who had witnessed or had been confronted with a tragic accident involving three deaths. Internal consistency, two week test-retest reliability, and construct validity were assessed. A non-random portion of participants also completed the State Anxiety Inventory and the Subjective Unit of Distress Scale for testing convergent validity. Exploratory factor analysis was conducted for a random half of participants (n=232), and, for the remaining half, we tested the model fit by performance of confirmatory factor analysis. Results Two week test-retest reliability was high (r=0.85), and internal consistency was excellent (Cronbach α=0.92). The total score for the K-CRTES-R showed significant correlation with state anxiety and subjective level of anxiety, thus confirming its convergent validity. In addition, the K-CRTES-R distinguished between direct exposure and indirect confrontation, demonstrating the discriminant validity of the scale. In addition, we confirmed the factorial validity by identifying a two-factor structure (intrusion-hyperarousal and avoidance) that explained 56% of the total variance. This two factor solution and other previously suggested PTSD models showed fit indices that were within an acceptable range. Conclusion Findings of our study indicate that the K-CRTES-R is a good measure of reliability and validity that can be used to assess the impact of trauma in Korean speaking children.

편두통 환자에서 비두통기 상부위장관운동장애

정유리,황민호,강규식,권오현,박종무,이정주,조윤주,김병건 대한신경과학회 2011 대한신경과학회지 Vol.29 No.4

Background: Nausea and vomiting are predominant accompanying symptoms of migraine attacks. Although the underlying mechanism is not yet clear, gastric stasis is assumed to be the main factor. However, few studies have used direct methods to establish delayed gastric emptying of migraine patients. We compared interictal gastric motility between migraine patients and normal controls with the aid of gastric scintigraphy. Methods: The study population comprised patients who had been diagnosed with episodic migraine, according to the International Classification of Headache Disorders, edition II. The entire study population was completely free of gastrointestinal symptoms during the headache-free period. Gastric scintigraphy was performed to determine the time to half emptying (T1/2 ) and the percentage of radioactive material remaining in the stomach (%RMR) at 30, 60, 90, and 120 min. Results: Twenty-six migraine patients and 12 normal controls were recruited. The mean T1/2 did not differ between the two groups (101.8 vs 95.2 min; p=0.432). The %RMR values in the stomach at 30, 60, 90, and 120 min also did not differ significantly between the two groups [87.5% vs 88% (p=0.900), 70.8% vs 71.2% (p=0.950), 54.2% vs 53.3% (p=0.753), and 39.0% vs 37.3% (p=0.583), respectively]. Conclusions: There is no gastric stasis in patients with episodic migraine during headache-free periods. Our results suggest that the main mechanism underlying the nausea and vomiting in migraine patients is not a gastric stasis in interictal periods, but rather a central process, as a result of changes occurring in the brainstem during acute migraine attacks.