서민 중산층 주거안정을 위한 양도소득세의 과세합리화

김남욱(Kim, Nam-Wook) 한국토지공법학회 2017 土地公法硏究 Vol.77 No.-

소득세법은 주택가격의 급등과 주택거래의 과열될 시기에는 양도소득세를 강화하여 투기억제세로 활용하여 왔다. 최근 장기적인 경기침체에 따른 경기부양과 주택거래활성화 관점에서 다주택자 양도소득세 중과 완화, 주택임대사업자 양도소득세액 면제 또는 과세특례가 이루어져 서민과 중산층의 자가 주택 마련이 어려워지고 있는 실정이다. 주택을 재테크 수단이나 투기의 수단으로 활용되기보다는 의식주의 하나의 생활필수적인 자산으로서 인간의 존엄성과 가치를 실현하고 쾌적한 주거환경에서 인간다운 생활할 수 있도록 주택에 대한 양도소득세 과세합리화가 절실히 요구되고 있다. 서민과 중산층의 개념이 다른데도 막연히 서민주거안정이라는 용어가 사용되고 있으므로 그 개념을 명확히 하고자 하며, 서민 중산층의 주거안정을 위한 정부의 부동산 대책현 황과 양도소득세 과세체계를 고찰한다. 또한 서민 중산층의 양도소득세 과세체계의 합리화를 통한 주거권 보장, 1세대1주택 양도소득세 비과세 요건에서 거주기간 명문화, 주택투기성 양도에 따른 중과세 합리화, 조합원입주권 전매 중과세, 주택의 거래에 대한 투기의 기준 명확화와 주택투기에 대한 비례원칙에 의한 양도소득세 강화 등의 법적문제를 검토하여 다음과 같이 개선방안을 제시한다. 주택을 보유관점이 아니라 주택에서 거주하는 관점으로 양도소득세제의 개편하여 주거 권을 최대한 보장되어야 한다. 1세대 1세대 비과세요건에서 2년 이상 보유요건을 3년(지정 지역, 투기과열지역은 5년)이상 거주한 경우에만 비과세하는 거주기간의 요건을 명문화하 여야 한다. 1세대 1주택의 고가주택이 투기적 요소가 없는데도 양도소득세 비과세를 배제 하는 것은 불합리하므로 주된 거주지로 등록하여 거주하고 있는 1세대 1주택 고가주택은 비과세하거나 세액을 경감할 필요가 있다. 단기보유 주택양도시 양도소득세 60%로 과세하 여야 하며, 미등기주택양도에 따른 중과세요건을 엄격해석원칙을 적용하여 조세법률주의를 구현하여야 한다. 조합원입주권 전매시 양도소득세를 60%~70%로 중과세하여 투기적 자본이득을 환수하여야 하고, 양도소득세가 중과되는 주택투기의 기준을 마련하여 비례원칙에 의해 양도소득세가 부과되도록 하여야 한다. 다만, 주택의 양도가 투기성이 인정되지 않은 경우에는 주택 거래세의 완화와 주택 보유세 강화의 기조 하에 양도소득세의 과세체 계를 두고 합리적으로 양도소득세가 경감되거나 면제되는 방안을 마련하여야 한다. The Income Tax Law has strengthened the transfer income tax and has used speculative suppression vertically at the time of soaring house prices and the time when housing transactions are overheated. Recently, from the viewpoint of economic deprivation due to a long-term economic downturn and revitalization of housing trading, easing of multi-homed person s income tax emphasis section, exemption of transfer income tax exemption of housing rental business operator or special exemption of tax levy is composed and common people and middle class the fact is that the maintenance of houses becomes difficult. As a property that is indispensable for one life of clothing, shelter and livelihood rather than being used as a means of financial tech or speculation for houses, taxation of transfer income tax of housing, to realize human dignity and value and to live a comfortable human life in a comfortable housing environment It is urgently needed to rationalize. Because the term common people s dwelling stability is vaguely used even if the concept of common people and middle class is different, trying to clarify that concept, the current situation of government s real estate countermeasures for the stability of the common people and middle class residences Consider the transfer income system. In addition, by securing residence rights through rationalization of taxation system of transfer income tax of common people and middle class, rationalization of heavy taxation accompanying the transfer of residential speculation by clearing housing living period clearing requirements of 1st generation household income tax exemption tax, rationalization of membership We will consider the legal issues such as heavy taxation, resale heavy taxation, clarification of speculation criteria for housing transactions and strengthening of transfer tax income according to the proportional principle of housing speculation, and presenting the improvement plan as follows. It is not necessary to hold houses, but from the viewpoint of residential housing, it is necessary to reserve the transfer income tax to maximize residential rights. The requirement for the residence period to be tax exempted shall be clarified only when residing in the first generation, the 1st generation tax exemption requirement for 2 years or more for 3 years (designated area, 5 years in speculative overheated area). Since it is unreasonable to exclude transfer tax income tax exemption from luxury housing of the 1st generation of 1 residential housing without speculative elements, 1 residential luxury residential residence that is registered as the main residential area is tax exempt , Or to reduce the tax amount. Short-term ownership transfer income tax must be taxed at 60% and the tax legalism must be implemented by applying the principle of strict interpretation of the heavy taxation requirement accompanying the transfer of unregistered houses. At the time of resale of the membership right to reside, the taxable income tax must be taxed at 60%~70% and speculative capital gains must be refunded, with criteria for residential speculation, with the transfer income tax being set to medium, by the proportional principle The transfer income tax must be imposed. However, if the transfer of housing is not recognized speculation, taxation system of transfer income tax under the basic tone of housing transaction tax reduction and house holding tax strengthening is set up, reasonably the transfer income tax is relieved or exempted you must prepare a way to be.

유체-구조 연성 해석을 위한 common-refinement 기반 불일치 격자 경계면에서의 정보 전달 기법 연구

한상호,이창수,김종암 한국항공우주학회 2012 한국항공우주학회 학술발표회 논문집 Vol.2012 No.11

본 연구는 유체-고체 연성 해석이 활발히 진행되고 있는 고체로켓의 3차원 연소실 상경계면 형상에 대해 정보 전달 기법 중 하나인 common-refinement 기법의 적용을 목적으로 수행되었다. 기법 구현은 상경계면에 common surface를 구성하고 특정 error norm을 최소화 시키는 minimization 내삽법을 적용하는 과정으로 수행되었다. 이를 바탕으로 다양한 다차원 상경계면 형상에서 연속 및 불연속 함수를 이용한 정보 전달 실험을 수행하였고, 다른 기법들과 해석 결과를 비교하였다. During multi-physics or multi-phase simulations accompanying fluid-structure thermal interaction, data transfer problems always arise along non-matching interfaces caused by different computational meshes for each physical domain. Common-refinement scheme, among many available methods, is attractive since it is known to yield conservative and accurate data transfer for non-matching interface cases. This is particularly important in simulating compressible unsteady fluid-structure thermal interaction inside solid propellant rockets, where grid size along solid-fluid interfaces is substantially different. From this perspective, we examine performances of common-refinement-based data transfer scheme between structured quadrilateral (structure part) and unstructured triangular (fluid part) meshes by comparing computed results with other data transfer methods.

선화증권상 권리와 의무의 이전에 관한 연혁적 고찰

조종주(Jong-Ju JO) 한국무역상무학회 2018 貿易商務硏究 Vol.79 No.-

As the shipping documents have been passed throughmany years, their roles and functions have been established. Under the initial common law, the B/L did not fulfill its functions as a document of title. However, as the law of B/L was enactedin 1855, it was recognizedas an innovative legislation in which the rights andobligations of the B/L were transferred. But, by linking the transfer of rights and Liabilities to the passing of property in the goods, the issue of transferring rights and obligations was exposed. For example, in the case of multiple shipment issuance for goods shipped in bulk, individual B/L holders could not exercise their rights because the ownership was not transferred until the shipment was identified at the port of destination. On the other hand, there has been problems of obliging the person whoowns the B/L to fulfill the obligations under the B/L in order to exercise security for the cargo such as the bank. 1992 COGSA separates the transfer of ownership of cargo and the transfer of rights and Liabilities under the B/L and separates the exercise of rights and obligations. In other words, it stipulates that the lawfully holder of a bill of lading can exercise the rights such as the right of suit under the B/L, and solves the problems raised under the B/L Act by stipulating that the holder of B/L to be exercised the rights shall bear the obligation. Accordingly, the transfer of the rights and Liabilities on the B/L was governed by the common law, and by the B/L Act in 1855, it is disciplined for over 140 years. As a result, the 1992 COGSA has repealed the legislation of the B/L Act in 1855. and established the legal certainty of the transfer of the rights and Liabilities under the B/L. This paper deals with the functioning of B/L in accordance with British legislation. In addition, only the transfer of rights and obligations related to the B/L was analyzed, and the ship s delivery order and seaway bill stipulated in the 1992 COGSA were excluded. I will also conduct research on the mentioned above this in the future.

유체-구조 연성 해석을 위한 common-refinement 기반의 불일치 격자 간 정보 전달 기법 연구

김동현(D. Kim),한상호(S. Han),김종암(C. Kim) 한국전산유체공학회 2012 한국전산유체공학회 학술대회논문집 Vol.2012 No.5

During multi-physics or multi-phase simulations accompanying fluid-structure thermal interaction, data transfer problems always arise along non-matching interfaces caused by different computational meshes for each physical domain. Common-refinement scheme, among several available methods, is attractive since it is known to yield-conservative and accurate data transfer along non-matching interface boundary. This is particularly important in simulating compressible unsteady fluid-structure thermal interaction inside solid propellant rockets, where grid size along solid-fluid interfaces is substantially different. From this perspective, we examine performances of a common-refinement-based data transfer scheme between structured quadrilateral (structure part) and unstructured triangular (fluid part) meshes by comparing the computed results with other data transfer methods.

유럽연합(EU) 정책이전의 문제점과 시사점: 공동농업정책(CAP)을 중심으로

김종업 ( Jong Eop Kim ),신상우 ( Sang Woo Shin ),임상규 ( Sang Kyu Rheem ) 전북대학교 사회과학연구소 2012 지역과 세계 Vol.36 No.2

Common Agriculture Policy, Regional Development Policy, Policy Transfer, Regional Balance Development The Common Agricultural Policy (CAP) of the European Union (EU) played an important - if controversial - role in the political integration of European fifty years ago. The CAP offered subsidies and systems guaranteeing high prices to farmers, providing incentives for them to produce more. The CAP was very successful in meeting its objective of moving the EU towards self-sufficiency from the 1980s onwards. However, the policy was changed in a way that reduced somewhat its perverse incentives for overproduction of undifferentiated farm products for which demand has been stagnant. Overall, the CAP led to successful results in Europe, but the policy reforms several times (1992, 1999, and 2000). In the early 2000s, the CAP evolved in a significantly different direction, because the extension of the EU to Central and Eastern Europe (CEE) countries, the CAP faced on many important changes. This study explores the changes of the CAP and the process of policy transfer after the entrance of CEE countries. The study also provided some theories, such as CAP, multi-level governance, and policy transfer.

기후변화 대응을 위한 CBDR원칙과 기후기술이전

송인옥 ( Song In Ok ),송동수 ( Song Dongsoo ) 홍익대학교 법학연구소 2019 홍익법학 Vol.20 No.2

기후변화에 대한 대응은 1992년 채택된 유엔기후변화협약(UNFCCC)을 중심으로 이루어지고 있다. 최근 유엔기후변화협약의 이행방안으로 새롭게 채택된 파리협정(Paris Agreement)은 과거 기후변화체제의 장점을 수용하고, 단점을 개선하여 과거보다 나은 기후변화체제가 될 것이라 평가받고 있다. 기후변화체제에서 지구온난화와 기후변화에 대응하기 위한 구체적인 이행에 있어 선진국과 개발도상국의 책임 분배 문제는 기후변화협약의 핵심적 난제라 할 수 있다. 이처럼 선진국과 개발도상국의 갈등을 감소시키고 모든 국가가 각자의 상황과 능력에 따라 지구 온난화와 기후변화에 대응하게 하기 위한 해결책으로 제시된 것이 ‘공동의 그러나 차별화 된 책임(CBDR원칙)’이다. CBDR원칙의 구체적 수단인 기후기술의 이전은 온실가스로 인한 지구온난화 문제를 해결할 수 있는 핵심적인 요소에 해당한다. 그러나 기후기술의 이전을 통해 효율적인 기후변화 대응이 이루어질 수 있을 것이란 예측에도 불구하고 사회ㆍ경제적 상황에 따라 다양한 문제점이 제기되고 있다. 이러한 문제점을 극복하고자 유엔기후변화협약과 파리협정은 기술 프레임워크와 재정 메커니즘 등을 만들어 기술이전에 대한 지원이 원활할 수 있도록 뒷받침하고 있다. 과거 선진국이 아니기 때문에 온실가스 감축의무가 없던 우리나라는 파리협정에 따라 온실가스 감축의무를 부담하게 되었다. 이에 따라 국가적 차원에서 다양한 온실가스 배출 감축을 위한 활동을 진행하고 있지만 기후정의에 입각한 CBDR원칙을 구현하고 기술이전의 법적 안정성을 위해 법과 제도의 보완이 필요하다. The response to climate change is centered on the United Nations Framework Convention on Climate Change(UNFCCC) adopted in 1992. Recently, the Paris Agreement, which was newly adopted as a implementation plan of the UN Climate Change Convention, is expected to be a better climate change system than the past by accepting the advantages of the past climate change system and improving the disadvantages. In the concrete implementation of climate change and global warming in climate change system, the issue of responsibility distribution in developed countries and developing countries is a key challenge of climate change agreement. 'Common But Differentiated Responsibility(CBDR)' is presented as a solution to reduce conflicts between developed countries and developing countries and to make all countries respond to global warming and climate change according to their situation and ability. The transfer of climate technology, a concrete means of CBDR, is a key factor in solving global warming problems caused by greenhouse gases. However, despite the prediction that efficient climate change response will be achieved through the transfer of climate technology, various problems are raised according to socioeconomic situation. To overcome these problems, the United Nations Convention on Climate Change and the Paris Agreement support technology transfer by creating technology frameworks and financial mechanisms. Since it is not an advanced country in the past, Korea, which had no obligation to reduce greenhouse gases, has been obliged to reduce greenhouse gases under the Paris Agreement. Accordingly, although the government is carrying out activities to reduce various greenhouse gas emissions, it is necessary to implement the CBDR principle based on climate justice and to supplement the laws and systems for the legal stability of technology transfer.

유체-구조 연성 해석을 위한 common-refinement 기반 불일치 격자 경계면에서의 정보 전달 기법 연구

한상호(Sangho Han),김동현(Donghyun Kim),이창수(Changsoo Lee),김종암(Chongam Kim) 한국항공우주학회 2014 韓國航空宇宙學會誌 Vol.42 No.3

본 연구는 유체-고체 연성 해석이 활발히 진행되고 있는 고체로켓의 3차원 연소실 상경계면 형상에 대해 정보 전달 기법 중 하나인 공통세분 기법의 적용을 목적으로 수행되었다. 본 기법은 불일치하는 경계면간 정보 전달에도 보존성과 정확도를 동시에 만족시킬 수 있다는 장점을 갖는다. 기법 구현은 상경계면에 공통표면을 구성하고 특정 오차를 최소화 시키는 최소화 내삽법을 적용하는 과정으로 수행되었다. 이를 바탕으로 다양한 다차원 상경계면 형상에서 연속 및 불연속 함수를 이용한 정보 전달 실험을 수행하였고, 다른 기법들과 해석 결과를 비교하였다. During multi-physics or multi-phase simulations accompanying fluid- structure- thermal interaction, data transfer problems always arise along non- matching interfaces caused by different computational meshes for each physical domain. Common- refinement scheme, among many available methods, is attractive since it is known to yield conservative and accurate data transfer for non- matching interface cases. This is particularly important in simulating compressible unsteady fluid- structure- thermal interaction inside solid propellant rockets, where grid size along solid- fluid interfaces is substantially different. From this perspective, we examine performances of common- refinement- based data transfer scheme between structured quadrilateral (structure part) and unstructured triangular (fluid part) meshes by comparing computed results with other data transfer methods.

A Tenancy In Common under the Sale of Goods Act Amendment 1995

김종락 한국국제상학회 2017 國際商學 Vol.32 No.4

If the bulk goods is specific or becomes ascertained, there is no hassle transferring the property so long as there is an intention to transfer. The problem arises particularly with regards to unascertained goods which is caught by S 16 of the Act that we are concerned with now. S 16 provides ‘… where there is a contract for sale of unascertained goods no property in goods is transferred to the buyer unless and until the goods are ascertained’. However, this section presents major problems especially for buyers of bulk shipments and consignment of goods and the Sale of Goods (Amendment) Act 1995 introduces S 20A to resolve these problems. S 20A provides for a kind of special proprietary interest to pass even before the goods have become ascertained.

주요국 공동세제도 운영실태 분석과 시사점: 독일과 일본 사례를 중심으로

신승근,유태현,조경희 한국지방세학회 2018 지방세논집 Vol.5 No.2

In recent years, the role of local governments is increasingly demanded even in the areas that were formerly regarded as a unique area of ​​the central government, due to social and economic environment changes, such as the advent of low-growth period, frequent natural disasters caused by climate change, and deepening of low birthrate and aging society. The most important problem for the central and local governments to cope with the national crisis might be issue of securing the necessary resources. Germany, Japan and other countries are using the common tax system to support local financial expansion. Germany has built a tax revenue structure between the central and local levels in a way that is based on the common tax. Japan has established the local income tax and the local consumption tax which are common taxesnd to the central and local taxes, Japan has settled local income tax and local consumption tax, which are mainstay taxes between central and local governments from a long time ago. In order to improve the weak local finance situation in Korea referring to case of Germany and Japan, it is necessary to expand the local income tax and the local consumption tax in order to enhance the shared tax systems of central and local government, and to rationalize the Central Government Transfer. 최근 저성장시대의 도래, 기후변화에 따른 자연재해의 빈발, 저출생・고령화의 심화 등 사회・경제 환경 변화에 따라 과거 중앙정부의 고유한 영역으로 간주되었던 분야에서도 지방의 역할 확대가 요구되고 있다. 중앙과 지방이 국가적 위기에 공동으로 대응함에 있어 무엇보다 중요한 과제는 소요재원을 여하히 확보하느냐의 문제일 것이다. 독일, 일본 등 주요국은 공동세제도를 활용하여 지방재정 확충을 지원하고 있다. 독일은 공동세를 근간으로 하는 방식으로 중앙과 지방 간 세입 틀을 구축하고 있으며, 일본은 중앙과 지방 간 공동세에 해당하는 지방소득세와 지방소비세를 광역과 기초단체의 기간세로 정착시킨 지 오래되었다. 독일과 일본의 사례에 비추어 볼 때 우리나라의 취약한 지방재정 여건 개선을 위해서는 중앙과 지방 간 공동세를 내실화하는 차원에서 지방소득세와 지방소비세를 확충하는 한편 지방교부세의 합리적 정비를 함께 추진해야 할 것이다.

High dv/dt immunity, high insulation voltage, ultra‑compact, inductive power supply for gate‑drivers of wide‑bandgap semiconductor switches

Jaehong Lee,Junghyeon Roh,Sungmin Kim,Seung-Hwan Lee 전력전자학회 2022 JOURNAL OF POWER ELECTRONICS Vol.22 No.6

The high dv∕dt transient speed of wide-bandgap (WBG) semiconductor switches can generate common-mode current of considerable magnitude, which can distort the gating signals. An isolated power supply is required for gate-driver circuits to prevent the faulty operation of the switches. However, an isolation capacitance of several pF between the gate-driver circuit and the main control circuit induces a common-mode current, which is suffi ciently large to distort the switching signals. In this study, an isolated power supply with a high dv∕dt immunity, ultra-compact size, and high insulation voltage is developed using inductive power transfer (IPT) coils. A parameter design method for a series–parallel compensated IPT system that can achieve a load-independent output voltage is presented. In addition, a novel design for I-core coils is proposed using fi nite element analysis results. An isolation capacitance of 1.6 pF between the primary and secondary coils was achieved over a 4 mm air gap. The dimensions of the IPT coils were 38 × 22 × 15 m m3 . The measured coil-to-coil and DC-to-DC effi ciencies at an output power of 12 W were 95% and 87%, respectively.