• 주택과사람들
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• s.11
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• pp.71-83
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• 1991

[ $\bullet$ ] 정부는 지난해에 이어 올해에도 건설부, 국세청, 지방자치단체 등 관계기관 합동으로 전국의 3,255만필지 중 2,518만필지의 개별토지가격을 조사함. 3월 11일부터 5월 10일까지 개별토지가격을 조사$\cdot$산정하고 5월 22일부터 6월 11일까지 국민의 열람에 공하여 주민의견을 수렴한 다음 6월 29일까지 시장$\cdot$군수$\cdot$구청장이 결정할 계획임. 개별토지가격은 2월 28일 공시한 30만 표준지 공시지가를 기준으로 표준지와 개별토지의 특성을 비교하여 가격차를 수치화할 수 있도록 만든 토지가격비준표를 활용하여 산정함. $\bullet$ 조사된 개별토지가격은 토지초과이득세, 양도소득세, 증여세, 상속세의 부과를 위한 기준시가, 종합토지세 부과를 위한 토지등급의 결정, 택지초과소유부담금 및 개발부담금 산정기준, 토지거래허가 또는 신고시의 가격심사기준 등으로 활용됨. $\bullet$ 정부에서 매년 전국의 개별토지가격을 조사함으로써 공평과세를 이루고 90년 도입한 토지관련제도의 실효성을 거양하여 불필요한 토지보유 억제 및 지가안정에 기여하게 될 것임.

• Journal of the Korean Data and Information Science Society
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• v.27 no.3
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• pp.639-651
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• 2016

"Law on price announcement for real estate" which was revised as of Jan. 19, 2016 (will be enforced as of Sep. 1, 2016) decided the introduction of 'Price announcement system for non-residential property' for the first time. However, its introduction seems to be delayed based on two reasons. Firstly the methodology for introduction of non-property system is not definitized, despite many problems were brought up for current tax base of non-residential property. In addition, changes in tax base will place a burden on the government. In this regard, this study analyzed actual transaction price data throughout one year to analyze equity of taxation for non-residential property and to find major factor which affects on the tax base, in relation with the change of current public announcement system to actual transaction based system. And this is the first study that applied actual transaction price to non-residential property.

• Journal of Labour Economics
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• v.41 no.4
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• pp.1-30
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• 2018

The 1995 tax reform in Korea has brought adjustment to the tax bracket, marginal tax rate, and tax deduction system which resulted in significant decrease in the income tax progressivity. In this paper we study the causal effect of the tax reform on male labor supply using difference-in-differences method. Using the data from Economic Active Population Survey (EAPS) and Daewoo Panel Data, we find about 1.5% increase in the hours worked of male wage workers.

• 한국공간정보시스템학회:학술대회논문집
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• 2007.06a
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• pp.261-267
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• 2007

적실하고도 신뢰성 있는 주택정책을 수립하기 위해서는 주택관련 기초자료 및 그에 따른 주택정책지표의 정확성, 정밀성, 시의성이 전제되어야 한다. 본 고에서는 서울시 주택재고산정을 위한 현행 인구주택총조사, 건축물대장(AIS), 과세대장, 주택특성조사 등 기초자료의 현황 및 문제점을 분석하고 개선방안을 제시하였다. 특히 서울시가 보유하고 있는 가장 기본적인 자료라고 할 수 있는 건축물대장자료를 이용한 주택재고 산정문제에 각별한 비중을 두었다. 분석 결과, 각 기초자료별 현행 주택재고 산정기준에 따를 경우, 서울시 소유 거래기준 주택수는 대략 219만${\sim}$232만호에 걸쳐있는 것으로 나타났다. 자료에 따라 주택수가 차이가 나는 이유는 주택의 범위, 분류체계, 산정기준, 원천데이터의 오류 누락 등 수많은 원인에 의한 것인데, 본 고에서는 이들 문제점에 대한 비교분석을 실시하였다. 건축물대장 등은 서울시가 주택 등 건축물 재고파악을 위한 가장 기초적인 자료임에도 불구하고, 이를 이용하여 주택재고를 정확하게 산정하는 것은 자료에 대한 대대적인 정비를 거치기 이전에는 사실상 불가능한 것으로 사료된다. 개선과제로서, 단기적으로는 현행 건축물대장의 주택재고산정방법을 개선할 필요가 있고, 중장기적으로는 기초자료의 구조변경과 데이터정비, 업무정비, 표준 주택분류체계 마련 등이 필요하다. 또한 주택보급률 100%를 눈앞에 두고 있는 상황에서 주택의 양적 지표뿐만 아니라 질적 지표를 지원할 수 있도록 기초자료의 활용성 제고방안이 마련되어야 할 것이다.

• Journal of the Korean Geographical Society
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• v.48 no.6
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• pp.879-896
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• 2013

The assessed land values and housing prices have been widely utilized as a basic information for the land and house trades and for evaluating governmental and local taxes. However, there exists a price difference in actual markets between the assessment level and assessed land values or housing prices. This paper emphasizes the spatial mismatch between the assessed land values and housing market prices and particularly addresses the following two aspects by focusing on spatial effects of the modifiable areal units, which would substantially affect the estimation of the assessed land values and housing prices. First, we examine the spatial distributions of the assessed land values and housing market prices, and the gap between those prices, on the basis of the aggregated spatial units(i.e., aggregation districts). Second, we explore the scale effect of the MAUP(modifiable areal unit problem) generally embedded in estimating the prices of the sampled standard lands and houses, and calibrating the correction index for the land values and housing prices for the individuals. For the application, we analysed the land values and housing prices in Seoul utilizing GIS and statistical software. As a result, some spatial clusters that the housing market prices are significantly higher than the assessed land values were identified at a finer geographic level. Also, it was empirically revealed that the statistical results from the regression of regional variables on the assessed land values for the individuals are significantly affected by the aggregation levels of the spatial units.

• Investigative Magnetic Resonance Imaging
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• v.12 no.1
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• pp.1-7
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• 2008

Purpose : To compare Multi Echo Data Image Combination (MEDIC) and fast SE T2-weighted images with fat saturation (T2FS) to suggest more accurate evaluation of the histologic components of soft-tissue tumors. Materials and Methods : The experimental group included 25 histologic tissues (5 vascular, 4 neural, 4 fibrous, 4 hypercellular, 2 hemorrhagic necroses, 2 cystic, 2 lipoid, 1 myxoid stroma, and 1 thrombus) in 10 patients who had pathologically confirmed schwannoma (n = 3), hemangioma (n = 2), lipoma (n = 1), angiokeratoma (n = 1), synovial sarcoma (n = 1), liposarcoma (n = 1), and malignant fibrous histiocytoma (n = 1). The inhomogeneity values were measured using the standard deviation value (SD) divided by the mean value as SD presents an error amount similar to that of imaging heterogeneity. Results : The inhomogeneity values of 25 histologic components were lower on MEDIC than those on T2FS (p < .001). Conclusion : We conclude that MEDIC is more accurate than T2FS for evaluating the tissue components of soft-tissue tumors using digitalized data because MEDIC images have far lower inhomogeneity.

• Journal of Korean Society of Forest Science
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• v.52 no.1
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• pp.37-49
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• 1981

The purpose of the study is to find out the objective method of valuation on the forest stands through the analysis of logging costs that is positively related to timber production. The two forest (Amgog, Whangryoung), located nereby, but forest type, logging and skidding conditions being slightly different, were slected to carry out the study. The objective timber stumpage value were determined by investigating the appropriate timber production costs and profits of logging operations. The main result obtained in this study are as follows: 1. The rate of logging cost in consisting of timber market price is 13.15% in the area of Amgog logging place and 19.48% in Whangryoung. 2. The rate of the other production cost excluding logging cost is 15.36% in the area of Amgog logging place and 28.85% in Whangryoung. 3. The total rate of timber production cost in consisting of the market price is more than 28.51% in the area of Amgog logging place and 48.33% in Whangryoung, 4. Though the productivity of forest land is affected by the selection of tree species, tending, treatments and effective management of forest land, the more important problem is improvement of logging condition. 5. The rate of production cost in timber price is so high that we should endeavore to improve the productivity of labour and its quality, and minimize the difference of piece work per day in accordance to the various site condition. 6. Although the profit of forest industry is related to the period of recapturing investment, it is more closely related to the working condition, risk of investment and continuous change of social investment interest. 7. If the right variables which are related to the timber market, are objectively obtained, the stumpage value of mature forests can be objectively caculated by applying straight line discounting method or compound discounting method in caculating the stump to market price.