• The Journal of the Korea Contents Association
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• v.6 no.6
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• pp.117-124
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• 2006

Thanks to globalization and multi-corporations which have further created complex economic systems over the years, we are now experiencing new aspects of economic challenges as well. Any country abiding by law and order is required to have taxpayer's consent and cooperation upon levying taxes, however, taxpayers will resist or try to avoid paying taxes at all if they can. Particularly, it becomes easier for them to do by using tax haven wherever they we, and their endeavor is not likely to stop as long as they can. These kinds of actions have undoubtedly created tax loopholes which have in fact surfaced and brought to attention to many. Inevitably, each country aggressively pursuits to exchange tax information with others and cooperate each other Thus this study will look into various types of international tax avoidance cases and its root causes and focuses on ways to cooperate amongst nations. The study also suggests possible ways to develop and enhance international tax systems for all the parties concerned.

• Management & Information Systems Review
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• v.28 no.2
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• pp.21-39
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• 2009

This study examines the international differences in tax compliance and relates these differences to selected determinants of tax morale and Hofstede's Cultural dimensions. The findings of the empirical investigation of data from 38 countries during 5 years(2000-2004) indicate that tax compliance is highest in countries characterized by high economic freedom, high effective competition laws, high government transparency, low shadow Economy, and low power distance. It shows that a powerful deterrent to tax evasion is the creation of a tax morale. Where individuals can exercise their economic rights in terms of economic freedom, important equity market and effective competition laws, in a safe environment that improves their quality of life, they are more prone to view tax compliance as less of a burden and more of a citizenship duty. Our results indicate that policymakers should consider cultural values when designing tax compliance legislation and investigating possible behavior irregularities.

• KDI Journal of Economic Policy
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• v.14 no.3
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• pp.49-72
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• 1992

This paper examines the increasingly popular belief that higher holding tax will be the ultimate solution for Korea's land problems which include excessive concentration of ownership, high and rapidly increasing land prices, and rampant speculation. In principle, land holding tax can supplement capital gains tax in recapturing capital gains from land or suppress returns from land investment returns in line with other forms of asset. This paper shows, however, that the tax burden must be drastically increased for the tax to achieve such goals, and the resistance from tax payers is sure to be intense. As long as the price expectation remains high, as in Korea where land prices have increased 19% annually during the past 18 years, even such increase in the tax may have little impact on landlords' behaviors, the price trend, or the ownership structure. More effective solutions for Korea's land problems are relaxing land use regulations to encourage the supply for urban land and improving the performance of capital gains tax to recapture windfall gains from land. This paper also notes that the so-called "lock-in effect" of the capital gains tax seems to be exaggerated. Land holding tax should be viewed as a revenue raiser for local governments rather than an anti-speculative policy tool. Abandoning unattainable policy goals and adhering to the general principles of taxation, will make land holding tax much simpler, and will better function as a local revenue source.

• The Journal of the Korea Contents Association
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• v.16 no.9
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• pp.22-39
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• 2016

How to obtain the financial resources has not been sufficiently addressed, although the unification of Korea incurs enormous cost. This study explains what tax payers of Korea think with regard to the unification tax which is a contradictory issue as a financial resource. The authors analyzed demographic factors, an initial attitude to unification and tax system, and the degree of knowledge as independent variables affecting the intention to pay the unification tax. Furthermore, through the prospect theory, the authors found out how the attitudes of tax payers change by providing them with different messages according to whether they support or oppose the unification tax. The results showed that a group who are male, a group who are old, and a group with high income tend to support the unification and the unification tax more than others. And the results presents that a group who has more interests in both the unification and the unification tax and a group who has more knowledge about the unification and the tax system have more willingness to pay the unification tax than others. In addition, with regard to the persuasive effect of distinct message types, a message which conceals the cost of attitude change was demonstrated to be more effective than a message which emphasizes the benefit.

• Journal of Korean Society of Environmental Engineers
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• v.33 no.3
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• pp.167-173
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• 2011

The Effects of external resistance on electrical properties such as current density, power density and coulombic efficiency were investigated in two-chamber type MFCs using a ferricyanide as reducing agent. A stable electricity was produced when a constant time elapsed after innoculation of mixed cultures into the anode compartment; voltages from 0.13 to 0.16 V was measured at $50{\Omega}$ of external resistance. When the external resistance was increased, the current density decreased and the power density rapidly increased and then slowly decreased. Big variation of electrical properties was observed in high-current density region due to the concentration loss related with substrate consumption in repeated experiments changing the external resistance. The maximum power density ($175.8mW/m^2$) and coulombic efficiency (46.1%) were obtained at $100{\Omega}$ of the external resistance which is nearest with the internal resistance ($134{\Omega}$) of MFC system.

• 한국신재생에너지학회:학술대회논문집
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• 2007.11a
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• pp.174-176
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• 2007

Because of accident or leak of electricity, high voltage electricity can be conducted to vehicle chassis and damage human. Therefore the unit for detecting ground fault is necessary to minimize loss of life or equipment damage. Isolation resistance must be monitored for detecting ground fault. GFD(Ground Fault Detection) unit continually generate the pulse voltage between high voltage network and chassis. This will be sensing the returned current, calculate the isolation resistance and make decision the ground fault. This paper describes the method detecting ground fault.

• Proceedings of the Korean Institute of Electrical and Electronic Material Engineers Conference
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• 2008.06a
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• pp.166-167
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• 2008

현재 Passive component 중의 하나인 트랜스포머의 소형화가 큰 이슈로 대두되고 있다. 본 논문에서는 기판의 와전류 효과의 영향을 줄이기 위해 LTCC기판을 이용하여 트랜스포머를 설계하고, 1:1 및 1:n의 권선 수를 갖는 두 코일의 인덕턴스 및 상호 인덕턴스를 시뮬레이션 하였다. 트랜스포머의 최대 크기는 2.55mm $\times$ 1.1 mm 이고 선폭은 50um 선간 간격은 50um이고, 기둥의 높이는 40um이다. MEMS 기술을 사용하여 기판 커플링과 저항손을 줄임으로서 8.5GHz 에서 0.33dB의 낮은 삽입 손실을 나타냈다.

• Journal of Popular Narrative
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• v.25 no.2
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• pp.279-302
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• 2019

This paper introduces Youngju Ryu's Writers of the Winter Republic: Literature and Resistance in Park Chung Hee's Korea, and examines its significance and limitations. The book examines the relationship between literature and politics during the Park Chung-hee Yushin era, focusing on Yang Sŏng-u, Kim Chi-ha, Yi Mun-gu, Cho Se-hŭi, and Hwang Sok-yong. The books starts by describing the relationship between the U.S. hegemony and the Park Chung-hee regime during the Cold War. The book shows how poets like Yang and Kim fought against the Park Chung-hee regime based on poems, trial records and memoirs, while it describes novelists such as Yi's resistance by how novels envisioned a community against the Park administration based on the keyword "neighborhood." This is significant in that it describes how literature from the Park Chung-hee era was able to stand on the front lines against the regime. However, it is regrettable that because the book adopts a heroic tale to describe their lives and literature, these are illuminated in a somewhat flat way. Also it is noteworthy that the lives and works of novelists after the 2000s were illuminated, but Yang and Kim's life and literature were not described. Furthermore, it is regrettable that women writers were not mentioned and its concept of "politics" is rather shallow. Overall, this book is very significant in that it introduces the relationship between Korean literature and politics in the Korea of the 1970s with rich data and a beautiful style, as well as allowing Korean studies researchers to reflect on the future of Korean studies.

• Proceedings of the Korean Institute of Electrical and Electronic Material Engineers Conference
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• 2008.06a
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• pp.164-165
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• 2008

현재의 소자간 연결을 위해 사용되는 금속배선 PCB의 한계로 인해 보다 고속/대용량의 광PCB가 크게 각광받고 있다. 본 논문에서는 광PCB와 소자간의 전기적 연결을 위해 사용되는 솔더 범프를 전도성 에폭시를 사용하여 마이크로 머시닝 공정을 통해 구현하고 제작된 솔더 범프의 I-V 특성을 살펴보았다. 제작된 100 um $\times$ 100 um $\times$ 25 um 와 300 um $\times$ 300 um $\times$ 25 um 의 샘플에서 각각 30 m$\Omega$과 90m$\Omega$의 전기저항을 얻을 수 있었다. 이를 통해 향후 센서및 엑츄에이터 시스템과 광 MEMS 등의 여러 분야에서 전도성 에폭시 솔더 범프를 이용하여 우수한 성능의 플립칩 본딩을 구현할 수 있을 것이다.

• Proceedings of the Korea Water Resources Association Conference
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• 2007.05a
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• pp.487-492
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• 2007

최근 잦은 기상이변으로 인한 자연재해는 그 빈도와 강도가 점차 증가하고 있다. 이러한 기상이변은 결국, 극단적인 가뭄이 닥칠 가능성이 농후할 것이고, 만일 극단적인 가뭄상황이 도래할 경우 제한급수 또는 절수로 인한 일반인이 느끼는 피해정도는 매우 늘어날 것이다. 본 연구는 가뭄상황시 제한급수를 고려한 소비자의 지불의사를 알아보고자, 7대 특 광역시와 32개 가뭄상습지역에 거주하는 일반인을 대상으로 생활용수 수요패턴과 가뭄상황을 고려한 생활용수의 가치를 추정하였다. 조사결과, 수돗물 수질 관련에 대해서는 가뭄상습지역보다 7대광역시가 더 민감하였고, 수돗물 수량에 대해서는 가뭄상습지역이 더 민감한 것으로 나타났다, 지불의사 추정은 양분선택형과 개방형을 혼합하여 지불의사액을 설문하였고, Tobit모형을 이용하여 지불의사액을 추정하였다. 추정결과, 교육수준이 높을 수록, 가구수가 많을수록, 소득이 높을수록 지불의사가 높은 것으로 나타났다. 또한, 가뭄으로 인해 생활용수의 25% 제한시에는 약 2010원, 50% 제한시에는 2,395원의 추가적인 지불의사가 있는 것으로 추정되었다. 결국, 조사가구의 평균 수돗물 사용량과 절감량등을 추정하여 계산한 결과, 생활용수 25% 제한시 $1m^3$당 추가적인 지불의사 금액은 약 534원으로 추정된다. 지불의사가 기대했던 것보다 낮은 이유는 소비자가 그 정도의 가뭄을 경험하지 못한데서 오는 조세저항으로 여겨진다. 그러나 이 같은 결과는 가뭄을 회피하기 위해 소비자가 기꺼이 지불할 수 있는 비용은 현재의 물 값보다 훨씬 높다는 것을 의미한다. 알 수 있었다.수 없는 실제 방사선작업 환경에서의 선량평가 수행시, 본 논문에서 제시한 선량평가방법을 적용할 경우 계획된 피폭과 예상하지 못한 방사선장에 대한 피폭을 구분할 수 있어 보다 심도 있는 피폭선량평가 및 방사선관리가 가능할 것으로 판단된다.황산기(黃酸基)의 함량은 가장 적었다내고 있었고, in vivo에서는 복강(復腔)(i. p.) 투여(投與)에서는 $12.9{\sim}22.2%$. 경구(經口)(p.o.) 투여(投與)에서는 $11.2{\sim}21.6%$의 높은 활성(活性)을 나타내고 있었다. 단 peroxidase 활성(活性)은 복강(復腔)(i. p.) 투여(投與)에서는 $129.0{\sim}188.6%$, 경구(經口)(p. o.) 투여(投與)에서는 $111.4{\sim}139.6%$의 활성(活性)을 나타내고 있었다.rucic acid를 다량함유(多量含有)하고 있는 목포단교 12는 다른 두 품종(品種)에 비(比)하여 장쇄지방산에 속하는 eicoseuoic acid가 11.7%로 많이 함유(含有)되어 있었다. 그리고 3품종(品種) 모두 중성지질(中性脂質) 획분(劃分)의 지질(脂質)은 전체지방산(全體脂肪酸) 조성(組成)의 비(比)와 별다른 차이(差異)를 나타내지 않았다.수 있으나 본원에서 사용 중인 장비에서 극히 적은 MU의 사용이 현저한 선량적 오차를 유발하진 않는 것으로 사료되어진다. 그러나 정도 관리 시 그 오차를 확인하는 과정은 장비의 사용과 수명에 따라 지속적으로 관리되어져야 할 것이다.>로 평균