• Title/Summary/Keyword: 집 세일

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이호 회계사의 세금 칼럼-1세대 1주택 양도세 비과세 충족 요건 제대로 알기

  • Lee, Ho
    • 주택과사람들
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    • s.210
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    • pp.104-105
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    • 2007
  • 친지 또는 이웃들과 양도소득세 관련 세금 상담을 하다 보면 재건축한 주택의 경우 1세대 1주택 비과세 요건을 충족했음에도 이를 잘 알지 못해 제때 집을 팔지 못하고 재건축일로부터 다시 3년을 채우느라 기다리는 경우를 종종 보게 된다. 1세대 1주택 비과세 요건 보유기간 3년은 다음과 같이 계산하므로 이를 잘 활용한다면 주택을 양도하기 위한 의사 결정을 하는 데 도움이 될 것이다.

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주택담보대출 규제가 시장에 미치는 영향

  • Park, Hap-Su
    • 주택과사람들
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    • s.195
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    • pp.68-69
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    • 2006
  • 금융감독원이 발표한 '주택담보대출 리스크 관리 강화를 위한 추가조치'가 주택시장에 미치는 영향이 크다. 양도세, 재산세 등 각종 세금정책과 함께 대출한도 규제마저 실시되고 있어서 실수요자들이 내 집 마련을 하기 힘들게 됐다. '주택담보대출 리스크 관리 강화를 위한 추가조치'가 주택시장에 미치는 영향에 대해 살펴보았다.

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종합부동산세 얼마나 오르나?

  • Kim, So-Jin
    • 주택과사람들
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    • s.192
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    • pp.86-88
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    • 2006
  • 강남에 사는 사람들은 '세금 폭탄'을 맞았다. '우리가 봉이냐'며 불만 가득한 표정이 역력하다. 올해는 종합부동산세가 2배 가까이 늘어날 예정이어서 강남에 집을 소유한 사람들은 애간장을 태우고 있다. 강남 일대 아파트 시장의 반응과 시세 동향 그리고 몇몇 아파트의 종합 부동산세와 보유세를 직접 계산해보면서 납부할 세액이 어느 정도 될지 살펴보자.

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A Study on the Buckling Strength and Effective Length of Tubular Member with Gusset Plate Considering End Restraints (단부구속효과를 고려한 관통 가셋트 부착 강관부재의 좌굴내력 및 유효세장비 산정에 관한 연구)

  • Kim, Woo Bum
    • Journal of Korean Society of Steel Construction
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    • v.15 no.2
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    • pp.159-165
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    • 2003
  • A tubular member with through-gusset plate is often used to transmit axial compression in an electric transmission towers. In current code, the strength of tubular member is evaluated with an effective length factor k=0.9 without considering the deformation of boundary element. A buckling strength of member with end gusset plate is affected by stiffness ratio($\beta$) and the length ratio(G) between main tubular member and end gusset plate. In this study theoretical mechanism based on the elastic buckling behavior was investigated, and finite element analysis was performed to propose a formula for the buckling strength and effective length factor of tubular member in elsatic and inelastic ranges.

Clinacal investigation of child sexual abuse (소아 성폭력에 관한 임상적 고찰)

  • Lee, Hyun Joo;Han, Hye Jung;Kim, Ji Hee;Lee, Hye Sun;Lee, In Sil
    • Clinical and Experimental Pediatrics
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    • v.50 no.1
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    • pp.20-27
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    • 2007
  • Purpose : Child sexual abuse is a significant and serious problem that affects public health and society. Pediatricians are responsible for preventing and detecting sexual abuse of children. The aim of this study was to examine clinical findings of child sexual abuse. Methods : The authors retrospectively studied 292 patients between the ages of 0 and 18 who were referred for evaluation of sexual abuse to the Emergency Department of the National Police Hospital from Oct 1, 2001 to May 5, 2005. Results : Sixty three (21.6 percent) of sexual abuse victims were younger than 6 years of age; 89 (30.5 percent) were 6-12 years of age; and 104 (47.9 percent) were 12-18 years of age. Attack time was the most common between noon and 6 pm. Victims were attacked in their home or nearby (51.4 percent). One hundred fifty six (53.6 percent) offenders were accquaitances, thirty nine (13.4 percent) of whom were family members. The disclosure of attack by parents with abnormal physical symptoms was more common in younger children than in adolescence. Eighty nine (30.5 percent) victims had no specific physical findings, 51 percent had injury to the hymen, 37.3% had injury to external genitalia, and 4 percent had anal injury. One case of gonorrhea and thirteen cases of chlamydia were found. Sperm was found in 19 cases and acid phosphatase was positive in 28 cases. The absence of physical findings and laboratory findings was more common in younger children than in those in adolescence. The time interval from attacks to hospital visits had a significant negative correlation with age. Conclusion : For younger victims, the time interval from attack to hospital visitis was more prolonged. Victims may have no physical evidence of sexual abuse. Therefore, a careful history should be obtained and a through physical examination should be performed. Pediatricians must play a leading role in evaluation and treatment of sexually abused children, considering children,s growth and development. Coordination with other professionals is necessary to provide consultation, medical treatment, and legal assistance for the sexually abused children and families.