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조규열(Gyu-Yeol Cho),정선환(Seon-Hwan Cheong),최성대(Seong-Dae Choi) 한국생산제조학회 2007 한국생산제조학회지 Vol.16 No.1
This study was carried out to minimize the lifting force and to design the slim sized frame of a height adjustment mechanism. This unit is designed for the display devices in order to enhance the ergonomics for effective height adjustment as well as to achieve much slimmer frame for the pedestal. A tolerance analysis of 6 sigma was applied to achieve smooth lift at design stage not to change the tolerance specification of gap several times in a roller type of lifting mechanism at mass production stage. The specification of minimum gap and the target of production yield ratio were agreed with a quality team before tooling. A DFSS simulation on drawings had been done with reasonable tolerance and achievable standard deviation(σ) several times until the target specification of gap and yield ratio was met. Once tolerance and deviation(σ) were fixed tooling start was done successfully. A CAE method was applied to achieve a slim design. Design parameters were frozen when those parameters matched the reference strength data of standard model. Through those tolerance analysis and CAE simulation the number of tool modification was reduced and production yield ratio was raised up without arguing quality specification at production stage in the end.
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조규열(Cho, Kyu-Yeol),이기환(Lee, Ki-Hwan) 한국항만경제학회 2020 韓國港灣經濟學會誌 Vol.36 No.2
선박 조세 리스금융은 리스기간 초기에 선박에 대한 고속 감가상각을 통해 대규모 감가상각비(비용)를 발생시켜 세제혜택을 받고 그 세제혜택의 상당 부분을 선사(Lessee)에게 이전시켜 선사의 선박 구매비용을 절감시켜 주는 선박 리스금융 기법의 하나이다. 이러한 선박 조세 리스제도는 일본이 1978년 저금리 기조 하에 기 축적된 자국 중소기업의 여유자금 활용 및 외국자본 유치 등을 위해, 프랑스는 1998년 자국의 조선과 해운 산업 지원을 위해 각각 도입하였다. 선박 조세 리스제도의 세제혜택 규모는 선박에 대한 감가상각률, 법인세율, 선박 또는 SPC 소유권 이전에 따른 매각차익에 대한 과세제도 등에 따라 국가별로 다르다. 본 연구에서는 우리나라 실정에 가장 적합한 한국형 선박 조세 리스제도의 가상모형을 설계한 후 실제 거래에 적용할 경우 생성되는 세제혜택을 산출하여 프랑스와 일본의 세제혜택과 비교 분석하여 보았다. 분석결과, 세제혜택 규모를 국가별로 보면 프랑스 18.9%, 일본 13.6%, 한국(가상모형) 14.5%로 분석되었다. 이는 세제혜택 규모에 가장 큰 영향을 미치는 국가별 감가상각률과 법인세율에 따라 차등화된 것이며, 결국 이 두개의 요율이 가장 높은 프랑스가 세제혜택 규모가 가장 큰 것으로 나타났다. 한국형 가상모형의 경우 세제혜택을 선사와 투자자가 75 : 25로 분배할 경우 선사는 선가의 약 10.9%, 투자자는 선가의 약 3.6%에 해당하는 세제혜택을 향유하게 될 것으로 예상된다. 본 연구는 조세 리스제도의 세제혜택과 관련한 제한된 정보와 자료에도 불구하고 프랑스의 조세 리스제도를 기반으로 우리나라에 적용 가능한 한국형 선박 조세 리스제도의 가상 모형을 설계하여 보았다. 따라서 본 연구의 가상모형을 바탕으로 향후 해운·금융·법률 전문가 그룹의 보다 전문적이고 실용적인 후행연구가 활성화되어 멀지 않은 장래에 선박 조세 리스제도가 국내에 도입되기를 기대해 본다. The tax lease scheme for ships is an advanced ship financing tool that generates tax benefits through accelerated depreciation of capital allowances and transferring them to the ship operator (leasee) via reductions in rental payments. The scheme was introduced by Japan in 1978 and by France in 1998 to support their shipping and shipbuilding industries. The size of tax benefits varies by country depending on the depreciation rate for ships, corporate tax rate, and the tax system on profits from the sale of ship. This study uses a virtual model of the Korean tax lease scheme for ships based on the French tax lease scheme. The size of tax benefits is calculated and compared to those in the French and Japanese tax lease schemes. According to the analysis, the size of the tax benefit was approximately 19% for France, 14% for Japan, and 12% for Korea. This is differentiated by the country’s depreciation rate and corporate tax rate, which have the greatest impact on the size of tax benefits. For the Korean virtual model, if the tax benefits are distributed by the operator and the investor at the rate of 75:25, the operator is expected to enjoy tax benefits equivalent to about 9% of the ship price and the investor to enjoy 3%. Despite limited information and data regarding the tax lease scheme for ships, this study was the first attempt in Korea to design a virtual model of the Korean tax lease scheme based on some predictable assumptions. Therefore, a group of shipping, financing, and legal experts will follow up on more professional and practical reviews of the model in the near future. Hence, this study will serve as a small contribution to the early introduction of the Korean tax lease scheme for ships.
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정선환,최성대,조규열 한국기계가공학회 2006 한국기계가공학회지 Vol.5 No.2
This study was carried out to install the lifting force of a two hinge type stand mechanism by 6 Sigma process in advance. This unit is designed for the display device in order to enhance the ergonomics for effective height adjustment and maintenance at any preferred position. The unit will be very useful for the mechanism fabricated with coil springs and disc springs as a torque generator. The 6 Sigma process was applied to select two key factors among 7 elements to lift the head unit and to find out applicable tolerance securing the 3.4 ppm of defects as well as what deviation of lifting force we can expect between calculation and experiment at the design stage of development. The result of this study can be applied to various units for the optimization of the smooth lift.
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정선환,최성대,조규열 한국공작기계학회 2006 한국공작기계학회 추계학술대회논문집 Vol.2006 No.-
This study was carried out to minimize the lifting force and to design the slim sized frame of a height adjustment mechanism. This unit is designed for the display devices in order to enhance the ergonomics for effective height adjustment as well as to achieve much slimmer frame for the pedestal. A tolerance analysis of 6 sigma was applied to achieve smooth lift at design stage not to change the tolerance specification of gap several times in a roller type of lifting mechanism at mass production stage. The specification of minimum gap and the target of production yield ratio were agreed with a quality team before tooling. A DFSS simulation on drawings had been done with reasonable tolerance and achievable standard deviation(σ) several times until the target spec of gap and yield ratio was met. Once tolerance and deviation(σ) were fixed tooling start was done successfully. A CAE method was applied to achieve a slim design. Design parameters were frozen when those parameters matched the reference strength data of standard model. Through those tolerance analysis and CAE simulation the number of tool modification was reduced and production yield ratio was raised up without arguing quality specification at production stage in the end.
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정선환(Seon-Hwan Cheong),최성대(Seong-Dae Choi),조규열(Gyu-Yeol Cho) 한국기계가공학회 2007 한국기계가공학회지 Vol.6 No.3
This study was carried out to minimize the lifting force of a two hinge type stand mechanism. This unit is designed for the display devices in order to enhance the ergonomics for effective height adjustment and maintenance at any preferred position. The unit will be very useful for the mechanism fabricated with a coil spring and disc springs as a torque generator. The maximum and the minimum torque value should be calculated initially for the smooth lift. And the reasonable torque distribution is necessary to prevent any auto lift and auto dropping at any position because the torque generated by coil spring is more sensitive than disc spring in tilting the position. Therefore, the analysis of the coil spring is requisite to issue the specific torque value depending on the distorted angle with securing reliability of a long time storage condition. After the theoretical torque value was calculated, the evaluation was carried out by making a proto-type sample, then distorted angle was updated by experiment. The result of this study can readily be applied to various units for the optimization of the smooth lift.
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정선환(Seon-Hwan Cheong),최성대(Seong-Dae Choi),조규열(Gyu-Yeol Cho) 한국생산제조학회 2006 한국공작기계학회 춘계학술대회논문집 Vol.2006 No.-
This study was carried out to minimize the lifting force and to design the slim sized frame of a height adjustment mechanism. This unit is designed for the display devices in order to enhance the ergonomics for effective height adjustment as well as to achieve much slimmer frame for the pedestal. A tolerance analysis of 6 sigma was applied to achieve smooth lift at design stage not to change the tolerance specification of gap several times in a roller type of lifting mechanism at mass production stage. The specification of minimum gap and the target of production yield ratio were agreed with a quality team before tooling. A DFSS simulation on drawings had been done with reasonable tolerance and achievable standard deviation(σ) several times until the target spec of gap and yield ratio was met. Once tolerance and deviation(σ) were fixed tooling start was done successfully. A CAE method was applied to achieve a slim design. Design parameters were frozen when those parameters matched the reference strength data of standard model. Through those tolerance analysis and CAE simulation the number of tool modification was reduced and production yield ratio was raised up without arguing quality specification at production stage in the end.
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