http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.
변환된 중국어를 복사하여 사용하시면 됩니다.
중소기업사업승계의 문제점과 개선방안 - 상속세 및 증여세를 중심으로 -
최봉길 한국기업법학회 2007 企業法硏究 Vol.21 No.2
When a person acquires stocks for free or transfers stocks for value, he or she must pay a tax. Namely, when a person obtains stocks for free by succession or donation, an inheritance tax or a donation tax will be imposed. In addition, when a stockholder or an employee transfers stocks for value, a transfer income tax (or the corporation tax) and a stock exchange tax will be imposed for capital gains and a transfer price, respectively. However, in order to impose such taxes as an inheritance tax, a donation tax, a corporation tax, a transfer income tax or a stock exchange tax, it is necessary to establish a standard of assessment based upon an evaluation of stocks or transfer prices. Especially, in case of donation or succession for stocks (for free), there is no a transfer price exists. Despite of the improvement of the law, the evaluation of unlisted stocks system still has some of critical limitations. A substantial body of empirical studies, for example, confirms that the current system for the evaluation of the stocks usually underestimates or overestimates the market price because the current system does not take into consideration of other possible factors. Unlike the Korean system, many foreign countries adopt a multidimensional evaluation system for unlisted stocks which incorporate other factors like a premium or a discount to assess the value of unlisted stocks. Therefore, the primary purpose of the current study is to review the current evaluation system in South Korea, to identify problems associated to the current system compared to other countries, and to suggest a detail policy for improvement of the evaluation system for unlisted stocks.
최봉길,박홍준 한국공업화학회 2019 한국공업화학회 연구논문 초록집 Vol.2019 No.1
An industrially adoptable fluid dynamic exfoliation process is reported to produce large quantities of ionic liquid (IL)-functionalized metallic phase MoS2 (m-MoS2) and defectfree graphene (Gr) sheets. Hybrid 2D-2D layered films are also fabricated by incorporating Gr sheets into compact m-MoS2 films, resulting in an outstanding volumetric capacitance of 1430.5 F cm-3 at 1 A g-1 and an extremely high rate capability of 80% retention at 1000 A g-1. The flexible supercapacitor assembled using a polymer-gel electrolyte exhibits excellent resilience to harsh electrochemical and mechanical conditions while maintaining an impressive rate performance and long cycle life. Successful achievement of an ultrahigh volumetric energy density (1.14 W h cm-3) using an organic electrolyte with a wide cell voltage of □3.5 V is demonstrated.
Potentiometric performance of flexible pH sensor based on polyaniline nanofiber arrays
최봉길,이경균,Jo Hee Yoon,Hong Jun Park 나노기술연구협의회 2019 Nano Convergence Vol.6 No.9
We report potentiometric performance of a polyaniline nanofiber array-based pH sensor fabricated by combining a dilute chemical polymerization and low-cost and simple screen printing process. The pH sensor had a two-electrode configuration consisting of polyaniline nanofiber array sensing electrode and Ag/AgCl reference electrode. Measurement of electromotive force between sensing and reference electrodes provided various electrochemical properties of pH sensors. The pH sensor show excellent sensor performances of sensitivity of 62.4 mV/pH, repeatability of 97.9% retention, response time of 12.8 s, and durability of 3.0 mV/h. The pH sensor could also measure pH changes as the milk is spoiled, which is similar to those of a commercial pH meter. The pH sensors were highly flexible, and thus can measure the fruit decay on the curved surface of an apple. This flexible and miniature pH sensor opens new opportunities for monitoring of water, product process, human health, and chemical (or bio) reactions even using small volumes of samples.
崔鳳吉,河吉元,朴鍾哲 대한신경정신의학회 1975 신경정신의학 Vol.14 No.1
This disease entity, originally described by Behcet in 1937 as consisting of iridocyclitis with hypopyon and Aphthous ulcers of the mucous membrane in the oral cavity and genitalia, has aroused recently our interest in that it is frequently associated with numer ous dermal lesions such as suppurative tendency at the injection site, erythema nodosum like eruption, pustules and papules and occasionally neurological complications at the terminal stage. The disease is known to occur predominantly in the Eastern Mediterranean area and the Middle East, preponderantly affecting persons between 20 and 30 years of Age, but recently the cases have continually been reported in other countries, notably in Japan, with increasing number of incidence. Especially, neurological complications of Behcet/s syndrome are rare but have been reporting higher fatality than other organic involvement. As the authors’ clinical experience from a case of neurological complications of Behcet’s disease, the patient was well responded to administration of antibiotics, high vita mines and corticosteroids. Accordingly, a case with neurological complications of Behcet’s disease in 22 years old female, a college student, was presented and the authors reviewed related literatures.