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중소기업의 가업승계관련 상속세 부담 및 담세능력 분석: 상속재산의 포트폴리오 특성을 중심으로
최재령 ( Jae-ryung Choi ) 한국중소기업학회 2016 중소기업연구 Vol.38 No.3
This paper addresses the succession tax burdens and taxpaying abilities of Korean SMEs using unique dataset of 126 companies using simulations. According to the results, the average money value of each ancestor`s total wealth is KRW 10.15 billion including stocks of family businesses, real estates, financial assets and other properties such as memberships and retirement pays. The average money value of family business is KRW 5.91 billion estimated on the relevant tax laws. The average amount of succession tax is KRW 3.80 billion for each successor to succeed all the inherited properties from his or her ancestor if he or she will not get tax deduction for family business succession. Under the assumption that all the successors can satisfy the preconditions for the full deduction, then the tax amount goes down to KRW 1.84 billion. But only 48.0% of the successors of sample companies actually satisfied the preconditions for the deduct and in this case the succession tax amount is KRW 2.87 billion. Under the assumption that all the successors cannot get the tax deduction and the imposed succession tax should be pay by the inherited liquid properties such as cash, financial asset and other liquid properties, then most of the successors confront with the lack of fund to pay, an amount up to KRW 23.8 billion on average. Under the assumption that all the successors can get the deduction fully, the fund shortage goes to KRW 420 million. The reason why the successors have not enough funds to pay succession taxes might be explained by the skewness in the portfolios of inherited properties. Simply, the ancestors have too much real estates and too little liquid assets. The propensity results in not only huge tax amount incurred for business succession but also the lack of fund liquidity to pay the tax. Interestingly, it is found that some of sample companies that are run by CEOs who have more business related assets and less personal real estates in their property portfolios show higher profitability than the others. In order to avoid troubles embedded in succession of family business in terms of tax issue, CEOs need to restructure their property portfolios before the event of succession. Also it is recommended for the policy makers to focus on improving the effectiveness and efficiency of the current succession tax system by reviewing the details of the relevant laws rather than to expand the limit amount of the deduction and the scope of beneficiaries of the deduction dramatically.
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FeCo 자성 금속 중공형 섬유 고분자 복합재의 전자파 차폐 특성 연구
최재령 ( Jae Ryung Choi ),정병문 ( Byung Mun Jung ),최우혁 ( U Hyeok Choi ),조승찬 ( Seung Chan Cho ),박가현 ( Ka Hyun Park ),김원정 ( Won Jung Kim ),이상관 ( Sang Kwan Lee ),이상복 ( Sang Bok Lee ) 한국복합재료학회 2015 Composites research Vol.28 No.6
Electromagnetic interference shielding composite with low density (1.18 g/cm3) was fabricated using electroless plated FeCo magnetic metal hollow fibers and ethylene propylene diene monomer (EPDM) polymer. Aspect ratio of the fibers were controlled and their hollow structure was obtained by heat treatment process. The FeCo hollow fibers were then mixed with EPDM to manufacture the composite. The higher aspect ratio of the magnetic metal hollow fibers resulted in high electromagnetic interference shielding effectiveness (30 dB) of the composite due to its low sheet resistance (30 ohm/sq). The enhanced electromagnetic interference shielding effectiveness was mainly attributed to the formation of conducting network over the percolation threshold by high aspect ratio of fibers as well as an increase of the reflection loss by impedance mismatch owing to low sheet resistance, absorption loss, and multiple internal reflections loss.
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하소온도가 M형 페라이트 복합재의 전자파 흡수 특성에 미치는 영향
천성준,최재령,이상복,이제인,이호림,Seong Jun Cheon,Jae Ryung Choi,Sang Bok Lee,Je In Lee,Horim Lee 한국복합재료학회 2023 Composites research Vol.36 No.5
In this study, we investigated the electromagnetic properties and microwave absorption characteristics of M-type hexagonal ferrites, which are known as millimeter-wave absorbing materials, according to their calcination temperature. The M-type ferrites synthesized using a molten salt-based sol-gel method exhibited a single-phase M-type crystal structure at calcination temperatures above 850℃. The synthesized particle size increased as well with the calcination temperature. Saturation magnetization increased gradually with increasing calcination temperature, but coercivity reached a maximum at 1050℃ and then rapidly decreased. After preparing a thermoplastic polyurethane (TPU) composite containing 70 wt% of M-type ferrites, we measured the complex permittivity and permeability in the Q-band (33-50 GHz) and V-band (50-75 GHz) frequency ranges, where ferromagnetic resonance occurred. Strong magnetic loss from ferromagnetic resonance occurred in the 50 GHz band for all composite samples. Based on the measured results, we calculated the reflection loss of the TPU/M-type ferrite composite. By calculating the reflection loss of the M-type ferrite composite, the M-type ferrite calcined at 1250℃ showed excellent electromagnetic wave absorption performance of more than -20 dB at 52 GHz with a thickness of about 0.5 mm.
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