뇌의 확산강조 영상에서 b-value의 변화에 따른 신호강도, 현성확산계수에 관한 비교 분석

오종갑(Jong-Kap Oh),임중열(Jung-Yeol Im) 대한방사선과학회(구 대한방사선기술학회) 2009 방사선기술과학 Vol.32 No.3

Diffusion-weighted imaging (DWI) has been demonstrated to be a practical method for the diagnosis of various brain diseases such as acute infarction, brain tumor, and white matter disease. In this study, we used two techniques to examine the average signal intensity (SI) and apparent diffusion coefficient (ADC) of the brains of patients who ranged in age from 10 to 60 years. Our results indicated that the average SI was the highest in amygdala (as derived from DWI), whereas that in the cerebrospinal fluid was the lowest. The average ADC was the highest in the cerebrospinal fluid, whereas the lowest measurement was derived from the pons. The average SI and ADC were higher in T₂-DW-EPI than in FLAIR-DW-EPI. The higher the b-value, the smaller the average difference in both imaging techniques; the lower the b-value, the greater the average difference. Also, comparative analysis of the brains of patients who had experienced cerebral infarction showed no distinct lesion in the general MR image over tims. However, there was a high SI in apparent weighted images. Analysis of other brain diseases (e.g., bleeding, acute, subacute, chronic infarction) indicated SI variance in accordance with characteristics of the two techniques. The higher the SI, the lower the ADC. Taken together, the value of SI and ADC in accordance with frequently occurring areas and various brain disease varies based on the b-value and imaging technique. Because they provide additional useful information in the diagnosis and treatment of patients with various brain diseases through signal recognition, the proper imaging technique and b-value are important for the detection and interpretation of subacute stroke and other brain diseases. 확산강종영상 (diffusion weighted image, DWI)은 급성 뇌경색, 뇌종양, 뇌백질 질환, 뇌 막질의 확산 정도 등 여러 뇌질환의 진단을 획기적으로 향상시켰으며 그 활용도가 증가하고 있다. 본 연구는 10~60대 환자들의 뇌를 대상으로 두 기법간의 신호강도, 현성확산계수의 평균치를 측정하였다. 그 결과, 확산강조영상에서는 신호강도 평균값은 편도체부 (amygdala)가 가장 높고, 뇌척수액(cerebrospinal fluid)에서 가장 낮았다 현성확산계수의 평균값은 뇌척수액이 높고, 교뇌 (pons)가 낮게 측정되었다. 확산강조 신호강도와 현성확산계수의 평균값은 T₂-DW-EPI 기법보다 높고, b-value의 변화에 따른 평균값은 두 기법의 b-value에 모두 반비례하였다. 또한 뇌경색환자의 뇌의 시간 경과에 따른 분석결과, 초급성뇌경색 환자의 일반적인 MR 영상에서는 병변부분이 명확하지 않았으나 확산강조영상에서는 고신호강도로 나타났다. 출혈성 뇌경색, 급성 뇌경색 등 여러 질환별로 분석한 결과 그 두 기법의 특성에 따라 신호강도의 값이 차이가 클수록 현성확산계수는 낮게 나타났다. 결론적으로 뇌 질환이 자주 발생되는 부위와 뇌 질환의 환산강조 신호강도 및 현성확산계수 값은 b-value의 변환과 영상기법에 따라 각각 다르게 나타났다. 이러한 정략적인 결과를 바탕으로 보다 안정적인 기법과 적절한 b-value 값을 이용하여 검사를 한다면 여러 뇌의 질환 및 병변 등을 발견, 판독하는 것뿐만 아니라 정상부위나 질환에 따른 기법별 신호의 인지를 통한 정확한 질병 진단과 치료에 중요한 의미가 있다고 사료된다.

Weighted composition operators on weighted spaces of vector-valued analytic functions

Jasbir Singh Manhas 대한수학회 2008 대한수학회지 Vol.45 No.5

Let V be an arbitrary system of weights on an open connected subset G of CN (N ≥ 1) and let B (E) be the Banach algebra of all bounded linear operators on a Banach space E. Let HVb (G,E) and HV0 (G,E) be the weighted locally convex spaces of vector-valued analytic functions. In this paper, we characterize self-analytic mappings φ : G → G and operator-valued analytic mappings Ψ : G → B (E) which generate weighted composition operators and invertible weighted composition operators on the spaces HVb (G,E) and HV0 (G,E) for different systems of weights V on G. Also, we obtained compact weighted composition operators on these spaces for some nice classes of weights. Let V be an arbitrary system of weights on an open connected subset G of CN (N ≥ 1) and let B (E) be the Banach algebra of all bounded linear operators on a Banach space E. Let HVb (G,E) and HV0 (G,E) be the weighted locally convex spaces of vector-valued analytic functions. In this paper, we characterize self-analytic mappings φ : G → G and operator-valued analytic mappings Ψ : G → B (E) which generate weighted composition operators and invertible weighted composition operators on the spaces HVb (G,E) and HV0 (G,E) for different systems of weights V on G. Also, we obtained compact weighted composition operators on these spaces for some nice classes of weights.

납 대체물질 차폐성능 비교평가

박용순 ( Yong Soon Park ),이재섭 ( Jae Seob Lee ),동경래 ( Kyung Rae Dong ) 조선대학교 공학기술연구원 2015 공학기술논문지 Vol.8 No.1

Was to produce a new shield the light that is based on the silicon in consideration of the harmfulness of the lead apron is used during the inspection at the Department of Radiology present study. The shielding material comprising a variety of compounds, and to provide a basis for the development of new shielding material. Silicone mixture was prepared by mixing 07 kinds of silicone compound for hardening compared to the shielding performance evaluation tests. Digital diagnostic X-ray was studied the reliability of the generator over the line X-ray and the line reproducibility evaluation. To yield a compound that is used by the dose value transmission tube voltage is fixed at 110 kVp and the tube current 20 mAs,. 40 mAs, 80 mAs, 100 mAs, the result obtained by 200 mAs to be varied in order to measure 10 times. Reproducibility of the X-ray output and the linearity of the measurement results, the results of diagnostic digital X-ray showed both linear to suit the criteria of the CV value generator. 110 kVp fixed, in comparison to the dose according to the mAs value of each element by the atomic weight is lower resulting change in the value of the dose showed a significant difference was highly statistically significant. However, there was no change in dose value corresponding to the atomic mass or less in atomic weight of 14.64. In about 110 kVp fixed, according to the mAs change each element by comparing the transmittance showed high transmittance of the lower atomic weight. Digital diagnostic X-ray generator, and the reproducibility of the results of evaluation were as deviating from the allowable range of the coefficient of variation not more than 0.05, respectively (CV) are all. Results were also evaluated the linear fit to the standard of less than 0.1. 110 kVp fixed, the elements according to the mAs value by the dose change of NaCl was the highest dose value is the value of the lowest dose of lead was found. The results showed dose value of the lead other than the barium lowest. Also, in general the lower the atomic weight was higher dose value. 110 kVp fixed, each of the elements by the transmittance due to changes in mAs was the highest permeability of the low permeability silicon showed the lead. Also, in general the lower the atomic weight was high transmittance.

확산강조영상에서 척추질환에 따른 현성확산계수 변화에 대한 연구(단순압박골절 vs 전이성 척추암)

이진완,박명환,이강원,변재후,강지연,유영준,원준재 대한자기공명기술학회 2014 대한자기공명기술학회지 Vol.24 No.-

Purpose : Through the DWI, the muscle signal intensity changes at early stage from the injured skeletal muscle could be confirmed, and it is reported as useful for the differentiation diagnosis of the benign and malignant spine compression fracture but there is hardly any study on the apparent diffusion coefficient(ADC) by the disease. So the ADC to quantify the standardized value of each signal intensity and the spread degree of water molecule and the signal to noise(SNR) were compared by using b value 0 400,1400(s/mm²) which are conducted in our hospital in order to comprehend the changes of the simple compression fracture and metastatic spine cancers by b value. Materials and Methods : It was based on total 22 confirmed patients as 11 patients by two diseases on the electronic medical record among the suspected cases of the simple compression fracture and metastatic spine cancers through the MR readings from March 2013 to December 2013, the average age was 71.2, 56.6 by each disease. As the inspection equipment, 1.5 Tesla Achieva MRI system and Syn-Spine Coil were used. For the sequence, as DWI SE-EPI Sagittal(Diffusion Weighted Imaging Spin Echo-Echo Planar Imaging Sagittal) image, the Parameter of TR(ms) 1988, TE(ms) 68, FOV(mm) 300, Mat. 128×128, Thk.(mm) 4, Gap(mm) 0.4, Slice 13, b-factor 0, 400, 1400(s/mm²) was used. About the data analysis, ROI (Region of Interest) of the disease region with high SI(Signal Intensity) in DWI b value 0(s/mm²) image was used, and the normal region was measured from next above the disease region. MRIcro Program was used for calculating each SI with b-value 0, 400, 1400(s/mm²) image, and Metlab Software was used for calculating ADC map with each image of b-value, and MRIcro Program was used for calculating ADC(mm²/s)with this image by applying ROI to same location. For the data analysis, first, 400, 1400(s/mm²) SI was normalize with b value 0 standards by two diseases for the comparative analysis (SI400/SI0, SI400/SI0), second, the ADC and SNR of the normal region and disease region of two diseases were compared for the analysis. For the significance of statistics, T-Test of MS Excel was used. Results : The SI/SI0 normalization value value(SI400/SI0, SI400/SI0) of simple compression fracture was 0.47±0.04, 0.23±0.03, and the standardized value of metastatic spine cancers (SI400/SI0, SI400/SI0) was 0.57±0.07, 0.32±0.08, and the standardized value by two diseases was statistically significant (p<0.05). The b value 400(s/mm²) and 1400(s/mm²)에 대한 ADC(mm²/s) about b value 400 and 1400(s/mm²)of the simple compression fracture disease region was measured as 1.70±0.16, 0.93±0.28, and the metastatic spine cancers was measured as 1.24±0.21, 0.80±0.15. The ADC(mm²/s)about b value 400(s/mm²)in two diseases was statistically significant (p<0.05), but ADC(mm²/s)about b value 1400(s/mm²)was not significant (p>0.05). SNR by the b value (0 /400/1400) of the simple compression fracture and metastatic spine cancers disease region was measured as 65.61±2.61/36.32±2.92/20.22±2.16, 48.40±2.72/39.27±7.51/23.02±6.25. Conclusion : This study was conducted by using b value 0,400,1400(s/mm²)which were tested in our hospital, and there was the measureable difference between the normalization value and the apparent diffusion coefficient of two diseases through b value 400(s/mm²). As a result, if the apparent diffusion coefficient of DWI is applied to the various spinal diseases combining with the general spine MRI, it is judged that will be more help for the correct diagnosis. As the limitations of this study, it could not apply to the various b values, the first outbreak region of disease staging of gender, age and each disease and time, metastatic cancer was not established, and the conclusion of the measure region was obtained by the data of the high signal intensity from simply b value 0(s/mm²) but the image using the contrast media, and it should be supplemented in the future.

상속세및증여세법상 비상장주식보충적평가방법의 획일성 문제와 개선방안

윤재원 한국세무학회 2016 세무학 연구 Vol.33 No.4

본 연구에서는 정상이익표본을 대상으로 현행 보충법의 틀 내에서 비상장주식 평가의 왜곡이 심각하게 나타나 실질과세를 현저히 저해하는 문제를 이론적․실증적인 측면에서 식별하고 이에 대한 현실적인 개선안을 제시하는 것을 목적으로 한다. 2013년부터 2015년까지 코스닥시장에 상장된 기업을 대상으로, 회계정보에 기초한 가치평가의 적합성이 상대적으로 높고 극단치의 영향이 낮은 정상이익표본(ROE가 양수이며 20%미만)을 대상으로 분석을 실시하였다. 전체표본의 경우, 순손익가치(-34%)와 순자산가치(-6%)는 모두 과소평가되며 순손익가치의 오차율이 5배 이상 크다. 보충적평가액의 오차율은 그 중간값인 (-)23%로 평균적으로 과소평가되는문제가 있는 것으로 나타났다. ROE를 1% 단위로 구분하여 오차율의 패턴을 분석할 결과는 다음과같다. 첫째, 순자산가치는 ROE가 낮은 구간에서는 순자산가치가 실제주가보다 과대평가되고 ROE가높은 구간에서는 과소평가된다. ROE가 증가할수록 과소평가 오차율이 증가하는 체계적인 관계를 나타낸다. 둘째, 순손익가치는 ROE가 낮은 구간에서는 순손익가치가 실제주가보다 현저히 낮은 수준으로 과소평가되고, ROE가 중간인 간에서는 비교적 안정적인 수준을 유지하고, ROE가 높은 구간에서는 오차율의 편차가 증가하는 패턴을 보인다. 이러한 결과는 청산가치와 이익의 지속성에 기초한회계이론과 대체로 일관된다. 순자산가치와 순손익가치의 가중평균으로 산정되는 보충적평가액은 다음과 같은 문제를 갖는다. 첫째, ROE가 낮은 구간에서는 순손익가치의 과소평가 오류와 순자산가치의 과대평가 오류가 상쇄되어, 보충적평가액의 오차율은 단일평가액의 오차율보다 개선될 것으로 예상된다. 그러나 과대평가와과소평가의 오류가 상쇄되어 결과적으로 오차율이 낮아지는 것은 이론적 타당성이 낮다. 이 구간에서는 순손익가치가 높은 비중으로 가중평균되어 보충적평가액이 과소평가되는 문제를 해소할 필요성이 높다. 둘째, ROE가 높은 구간에서는 순자산가치와 순손익가치의 이론적․실증적 타당성이 모두낮아 보충적평가액의 적정성이 확보되지 않을 것으로 예상된다. 순자산가치는 체계적으로 과소평가되며 순손익가치는 편차가 매우 크다. 이상의 분석 내용에 기초하여, 본 연구는 현행 보충적평가방식의 큰 틀 안에서 보충적평가액의 왜곡현상을 완화하기 위해 다음과 같은 대안을 제시하였다. 첫째, 보충적평가액의 평균적인 과소평가경향을 완화하기 위해 환원율의 하향조정을 검토할 수 있다. 그러나 실증분석의 대상인 상장주식의유동성프리미엄을 고려할 때 과소평가 오차율은 낮추기 위해 환원율을 급격히 하향조정하는 것에는신중을 기할 필요가 있다. 둘째, ROE가 낮은 구간에서는 보충적평가액이 과소평가되는 문제를 해소하기 위해 순자산가치의 일정수준을 보충적평가액의 하한으로 도입하는 방안을 제시하였다. 순자산가치의 가중치를 자의적으로 높이는 것 보다 이론적 타당성이 높고 실무적 편의성이 높다. 끝으로, ROE가 높은 구간에서는 보충법의 개선을 통해 평가의 왜곡문제를 해결하기 어려우므로, 추정이익의적정대상이나 평가심의위원회 기능 등을 확대하여 적용하는 대안을 모색해야 할 것으로 판단된다. 본 연구는 기존의 선행연구와 달리 각 평가액의 오차율이 이익의지속성 및 자기자본비용과 관련성이 높은 ROE 수준 ... The purpose of this study is to identify the problem of supplementary evaluation method for unlisted stock under inherent and gift tax law, both theoretically and empirically and suggests practical alternatives for improvement. Using the listed companies listed on the KOSDAQ market from 2013 to 2015, the analysis is made for the sample firms generating normal earnings (ROE is positive and less than 20%) that can be valued based on accounting information more appropriately and less affected by extreme value. For the entire sample, the estimation error of the supplementary valuation is (-) 23% in between net earning and asset values, which is underestimated on average. As the main analysis, the results of analyzing the pattern of error by ROE in 1% unit are as follows. First, net asset value is overestimated in the low ROE level and underestimated in the high ROE level. As the ROE increases, the underestimation error increases systematically. Second, the net earning value is underestimated in the low ROE level, which is significantly lower than the actual share price. The underestimation error remains relatively stable in the middle ROE level and the deviation of the error increases in the high ROE level. These results are largely consistent with accounting valuation theory based on the liquidation option and the persistence of earnings. The supplementary valuation method, which is calculated as the weighted average of net asset value and net profit value, has the following problems. First, in the low ROE level, underestimation error of the net earning value and the overvaluation error of the net asset value are offset, and the error of the supplementary valuation is expected to be lower than those of the net earning and asset valuations. However, it is not theoretically plausible that the error rate is lowered as a result of the overestimation and underestimation errors being offset. In the low ROE level, the problem should be solved by lowering the weighted average of the net earning value. Second, in the high ROE level, the theoretical and empirical validity of net asset value and net profit value is low, and it shows that the supplementary valuation value will not valid for the estimation. The net asset value is systematically underestimated and the deviation of net earning values is very large. Based on the above analysis, this study suggests the following alternative. First, a downward adjustment of discount rate for net earing can be considered to mitigate the average underestimation of supplementary valuation. However, considering the liquidity premium of listed stocks, which is the subject of the empirical analysis, reduction of the discount rate should be considered carefully. Second, to reduce underestimation error in the low ROE level, I suggest the introduction of a certain level(for example, 70%) of the net asset value as the lower limit of the supplementary valuation. Finally, for the firms in high ROE level, it is necessary to allow an alternative to use the estimated net income and other method which is be reviewed by the evaluation deliberation committee.

공공공간의 유니버설디자인 평가체계 개발 연구

박청호 ( Park Cheongho ) 한국의료복지건축학회(구 한국의료복지시설학회) 2021 의료·복지 건축 Vol.27 No.2

Purpose: The main purpose of this study is to develop an evaluation system using the weighted-values of various users and experts for the public space to apply Universal Design, and additionally to find out the commonalities and differences by comparing the importance of evaluation indicators between users and expert groups. Method: A one-sample t-test was conducted to verify that the components of the public space to universal design application are suitable as evaluation indicators, and AHP(analytic hierarchy process) was performed to derive weight-values for the evaluation system. Results: The importance-values for the total 23 facilities to be used as evaluation indicators were derived by multiplying the weighted-values of each sector, domain, and facility by the disabled, non-disabled, and experts. To summarize the results of overall importance-values derived from the AHP, The disabled showed high-rank weighted-values in facilities of building sector > park & recreation sector > cross domain and low-rank weighted-values for sidewalk and roadway domain. The non-disabled showed high-rank weighted-values in facilities of park & recreation sector > roadway domain > building sector > cross domain and low-rank weighted-values for sidewalk domain. Experts mainly showed high-rank weighted-values in the cross domain and in facilities related to entry and movement to the target space in all sectors and domains. However, it showed moderate importance-values in the sanitary space. The disabled who are restricted to movement have a high demand for universal design in buildings consisting of vertical moving line, and non-disabled people who are not limited to physical movement have a high demand for universal design in parks and recreation sector for increased leisure time. It means that experts are important to recognize the principles of making space because they value cross domain and the key spaces and facilities for suitable the purpose of use. In addition, it can be inferred that non-disabled people have a higher demand for safety than disabled people due to their high importance in roadway domain and facilities of safety and disaster prevention. Implications: The significance of this study is the establishment of a quantitative universal design evaluation system for public spaces considering the different perspectives of the disabled and the non-disabled.

WEIGHTED COMPOSITION OPERATORS ON WEIGHTED SPACES OF VECTOR-VALUED ANALYTIC FUNCTIONS

Manhas, Jasbir Singh Korean Mathematical Society 2008 대한수학회지 Vol.45 No.5

Let V be an arbitrary system of weights on an open connected subset G of ${\mathbb{C}}^N(N{\geq}1)$ and let B (E) be the Banach algebra of all bounded linear operators on a Banach space E. Let $HV_b$ (G, E) and $HV_0$ (G, E) be the weighted locally convex spaces of vector-valued analytic functions. In this paper, we characterize self-analytic mappings ${\phi}:G{\rightarrow}G$ and operator-valued analytic mappings ${\Psi}:G{\rightarrow}B(E)$ which generate weighted composition operators and invertible weighted composition operators on the spaces $HV_b$ (G, E) and $HV_0$ (G, E) for different systems of weights V on G. Also, we obtained compact weighted composition operators on these spaces for some nice classes of weights.

S&P/Case-Shiller 반복매매모형을 이용한 주택가격지수 산정에 관한 연구

류강민(Kang-Min Ryu),이상영(Sang-Young Lee) 한국주택학회 2010 주택연구 Vol.18 No.2

국토해양부가 2009년 12월에 반복매매모형을 이용한 아파트 가격지수를 발표하면서 주택지수에 대한 관심이 커지고 있다. 반복매매모형은 크게 동일가중평균법과 가치가중 평균법으로 구분된다. 동일가중평균법은 주택의 가격수준에 상관없이 주택의 평균적인 변동률을 산정하고자 하는 방법이다. 반면에 가치가중평균법은 주택의 총자산의 변동률을 산정하는 방법으로 주택의 가격이 높을수록 더 많은 가중치를 부여한다.이처럼 지수는 같은 자료를 이용하더라도 추정방법에 따라 다르게 지수가 산정되고 있으며 실제로 활용되고 있다. 이러한 상황에 맞춰 아직까지 국내에서 다뤄지지 않은 가치가중 반복매매지수 산정 방법으로 시세자료를 이용한 지수를 추정하였다. 그 결과 주택정책이나 금융기관의 대출기준과 달리 주택 투자의 관점에서는 이러한 방법이 더 적절하다는 결론을 도출하였다. The government has made the New Housing Price Index using Repeat Sale Estimator (RSE) from last December. RSE has two types to estimate an index, Equally-Weighted Repeat Sale Estimator(EW-RSE) and Value-Weighted Repeat Sale Estimator(VW-RSE). EW-RSE is based only on changes in prices of individual asset, but VW-RSE is based on changes of the value of the aggregate stock of housing, whose value is more influenced by the appreciation of the more valuable houses. Until now, RSE has provided estimates that are essentially equally weighted average of individual assets in the internal research. This study introduces value-weighted arithmetic housing price index using S&P/Case- Shiller Repeat Sale Estimator. And data analysis were used to compare value weighted average with equally weighted average using brokers' appraisals.

노거수의 가치 평가 연구 - 경주 계림숲 느티나무를 대상으로 -

손희준 ( Son Hee-jun ),하첨첨 ( Xia Tian-tian ),김영훈 ( Kim Young-hun ),강태호 ( Kang Tai-ho ) 한국전통조경학회(구 한국정원학회) 2016 한국전통조경학회지 Vol.34 No.4

노거수는 높은 가치를 지니고 있는 재생불능자원이므로 과학적이고 합리적인 가치 평가는 노거수의 보존관리에 있어 매우 중요하다. 그러나 현재 노거수의 가치 평가에 관한 연구와 권위 있는 평가 지표는 매우 부족한 실정이다. 본 연구는 노거수의 특수성을 감안한 가치 요인을 분석하여 합리적인 평가 지표를 선정하고 현실 적용 가능한 가치 평가 모형을 구축하는데 목적이 있다. 노거수의 평가 지표는 경제가치, 과학연구가치, 생태가치, 경관가치, 사회공익가치로 구분된다. 노거수의 가치에 대한 중요 인자는 인문역사, 성장장소, 수목상태, 수형, 수세, 수종, 수관, 보호등급, 성장환경 등 이다. 계층분석법(AHP)을 이용하여 가치 평가 산식을 작성하고 경주의 세계문화유산인 계림숲 내에 위치한 느티나무의 가치 평가를 실시하였다. 느티나무의 가치는 평가결과 491,503,300원으로 추정된다. 연구 결과는 노거수의 가치 감정과 손실 보상에 중요한 자료가 되며 노거수에 대한 보호 의식을 향상시킬 수 있다. Old-growth and giant tree is a nonrenewable resource with great value. The purpose of this study is to provide scientific and reasonable evaluations for the preservation and management of the old-growth and giant tree. Until now the research of old-growth and giant tree`s value evaluation and authoritative index is so insufficient and imperfection. Combining with the particularity of the old-growth and giant tree, this study analyzed the main value factors of the old-growth and giant tree and objectively selected the evaluation indicators. According to the actual situation value appraisal model of the old-growth and giant tree was builded. The main value factors can be divided into economic value, cultural history, growing place, tree state, tree form, tree vigor, protection level, growth environment, tree species, tree canopy, and so on. The evaluate indicators can be selected and the indicators` weight can be calculate using analytic hierarchy process methods(AHP). Based on economic value and indicators` weight, tree`s total value can be revealed. After calculation and analysis, Gyeongju Gyerim Zelkova serrata`s value evaluation results is 491,503,300 won. The research results of this study can provide scientific basis and reference to the old-growth and giant trees` value appraisal and loss compensation, and arouse people`s environmental awareness.

자산재평가를 고려한 상증세법상 비상장주식 평가방법의 적정성 연구

노정호(Jung-Ho Noh),윤태화(Tae-Hwa Yoon) 한국조세연구포럼 2021 조세연구 Vol.21 No.1

[연구목적] 본 연구는 재평가모형을 채택하여 회계처리를 수행하는 상장기업들을 대상으로 상증세법상 비상장주식 평가방법인 보충적 평가방법의 평가액과 실제주가의 괴리 정도 및 순손익가치와 순자산가치의 가중평균을 위한 적정한 가중치를 실증분석하고 개선방안을 모색한다. [연구방법] 2010년부터 2019년까지 자산재평가를 실시한 코스피 · 코스닥상장기업 1,621개 기업 · 연도를 대상으로 상증세법상 보충적 평가액과 실제주가에 대한 쌍체비교를 실시하는 한편, 실제주가를 종속변수로 하고 주당 순손익가치와 주당 순자산가치를 독립변수로 한 회귀분석을 수행하였다. [연구결과] 보충적 평가액은 실제주가에 비해 과소평가되며 그 격차는 연도 · 상장유형 · 기업규모 및 업종별로 차이가 있었다. 또한, 회귀분석 결과, 부동산 과다보유 기업의 순손익가치 회귀계수는 통계적 유의성이 없었고 그 외의 기업은 순자산가치의 회귀계수가 순손익가치의 경우보다 약 5배 높은 것으로 분석되었으며 회귀계수는 연도 · 상장유형 · 기업규모 및 업종별로 차이가 있었다. [연구의 시사점] 보충적 평가액과 실제주가의 차이는 업종별 격차가 두드러지므로 향후 업종별 평가에 필요한 업종별 주가형성요인 관련 자료와 사례의 축적이 필요하며, 순손익가치와 순자산가치를 가중평균시 순자산가치의 가중치를 늘리고 부동산 과다보유 기업의 경우 순자산가치로 평가함이 타당할 것이다. [Purpose] This study investigates the difference between the complementary stock value based on Korean tax law and the market stock price. And the relative weight of net income value and net asset value is examined by stochastic methods. [Methodology] We have collected 1,621 stock samples from KOSIP and KOSDAQ which have fair value accounting policy and have carried out asset revaluation from 2010 to 2019. We have analyzed the samples by paired t-test and regression analysis. [Findings] Complementary stock value is underestimated compared to market price. And the gap is diverse according to years, stock markets, firm size and business fields. By our regression analysis real estate overstocked firms’ regression coefficient of net income value is not significant statistically. Yet for other firms net asset value’s coefficient is 5 times greater than that of net income value. The coefficient is diverse according to years, stock markets, firm size and business fields. [Implications] It is encouraged to investigate which factors affect the stock price in various business fields. We suggest that the weight of net asset value be augmented and real estate overstocked firms’ stocks be evaluated as net asset value.