• Management & Information Systems Review
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• v.38 no.4
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• pp.61-78
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• 2019

When calculating gains from transfers of assets inherited or donated, the value recognized at the market price as of the date of inheritance or acquisition is recognized as the actual transaction value at the time of acquisition. However, Precedents for the appeal for review by the NTS, the request for adjudgment by the Tax Tribunal(TT) and the request of examination by the Board of Audit and Inspection of Korea(BAI) and the cases of the lawsuit have not shown a consistent results on how much such a the actual transaction value will be measured. This study investigates the operating state of the current tax appeal system using the statistical data of the TT, NTS, and BAI and cases of the lawsuit from 2008 to 2017, and suggests the Improvement of Capital Gains Tax Act on the transfer of inherited and donated property. As a result, total number of requested cases has diminished because cases of the pre-assessment review and the reconsideration appeal by the NTS have decreased steadily over the past decade, while the cases of the lawsuit and the administrative trials(the request for adjudgment by the TT, the appeal for review by the NTS, and the request of examination by the BAI) have been steadily increasing. Also This study found that more than 40% of the complainants proceeded with the cases of the lawsuit proceedings in disagreement with the disposition of tax dissatisfaction under the administrative trials. In addition, Even though the retrospective appraisal price is not recognized as the market price due to the strict interpretation of the tax regulations, it can be seen that it is interpreted as a more expanded concept in the application of the market price than the government office or the tax judge. Therefore, according to the precedents of the cases lawsuit, it is necessary to establish a regulation on the recognition of retroactive appraisal value.

• Korean Journal of Microbiology
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• v.46 no.3
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• pp.240-247
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• 2010

Pseudomonas aeruginosa is a Gram (-) opportunistic human pathogen causing a wide variety of infections on lung, urinary tract, eyes, and burn wound sites and quorum sensing (QS), a cell density-sensing mechanism plays an essential role in Pseudomonas pathogenesis. In order to investigate the importance of QS in the Pseudomonas infections of Korean patients, we isolated 189 clinical strains of P. aeruginosa from the patients in Pusan Paik Hospital, Busan, South Korea. The QS signal production of these clinical isolates was measured by signal diffusion assay on solid media using reporter strains. While most clinical strains (79.4%) produced the QS signals as similar level as a wild type strain, PAO1 did, where LasR, the initial QS signal sensor-regulator was fully activated, a minority of them (4.2%) produced much less QS signals at the level to which LasR failed to respond. Similarly, while 72.5% of the clinical isolates produced QS signals enough to activate QscR, an another QS signal sensor-regulator, some few of them (9%) produced the QS signals at much lower level where QscR was not activated. For further analysis, we selected 74 clinical strains that were obtained from the patients under suspicion of Pseudomonas infection and investigated the total protease activity that is considered important for virulence. Interestingly, significant portion of them showed very low protease activity (44.6%) or no detectable protease activity (12.2%). When the biofilm-forming ability that is considered very important in chronic infection was examined, most isolates showed lower biofilm-forming activity than PAO1. Similarly, significant portion of clinical isolates showed reduced motility (reduced swarming activity in 51.4% and reduced twitching activity in 41.9%), or non-detectable motility (swarming-negative in 28.4% and twitching-negative in 28.4%). Our result showed that the clinical isolates that produced QS signals at the similar level to wild type could have significantly reduced activities in the protease production, biofilm formation, and motility, and some clinical isolates had unique patterns of motility, biofilm formation, and protease production that are not correlated to their QS activity.

• Korean Journal of Materials Research
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• v.11 no.5
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• pp.419-426
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• 2001

The stochiometric $AgGaSe_2$ polycrystalline mixture of evaporating materials for the $AgGaSe_2$ single crystal thin film was prepared from horizontal furnace. To obtain the single crystal thin films, $AgGaSe_2$ mixed crystal and semi-insulating GaAs(100) wafer were used as source material and substrate for the Hot Wall Epitaxy (HWE) system, respectively. The source and substrate temperature were fixed at$ 630^{\circ}C$ and $420^{\circ}C$, respectively. The thickness of grown single crystal thin films is 2.1$\mu\textrm{m}$. The single crystal thin films were investigated by photoluminescence and double crystal X-ray diffraction(DCXD) measurement. The carrier density and mobility of AgGaSe$_2$ single crystal thin films measured from Hall effect by van der Pauw method are $4.89\Times10^{17}$ cm$^{-3}$ , 129cm2/V.s at 293K, respectively. From the Photocurrent spectrum by illumination of perpendicular light on the c-axis of the AgGaSe$_2$ single crystal thin film, we have found that the values of spin orbit splitting $$\Delta$S_{o}$ and the crystal field splitting $\Delta$C$_{r}$, were 0.1762eV and 0.2474eV at 10K, respectively. From the photoluminescence measurement of AgGaSe$_2$ single crystal thin film, we observed free excision (EX) observable only in high quality crystal and neutral bound exciton ($D^{o}$ , X) having very strong peak intensity. And, the full width at half maximum and binding energy of neutral donor bound excition were 8mev and 14.1meV, respectively. By Haynes rule, an activation energy of impurity was 141 meV.ion energy of impurity was 141 meV.

• 한국균학회소식:학술대회논문집
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• 2018.05a
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• pp.27-27
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• 2018

The production scale of mushroom cultivation in Korea is approximately 600 billion won, which is 1.6% of the Korean gross agricultural output. Annually, ca. 190,000 tons of mushrooms are harvested in Korea. Although the numbers of mushroom farms and cultivators are constantly decreasing, the total mushroom yields are increasing due to the large-scale cultivation facilities and automation. The recent expansion of the well-being trend causes increase in mushroom consumption in Korea: annual per capita consumption of mushroom was 3.9kg ('13) that is a little higher than European's average. Thus the exports of mushrooms, mainly Flammulina velutipes and Pleurotus ostreatus, have been increased since the middle of 2000s. Recently, however, it is slightly reduced. However, Vietnam, Hong Kong, the United States, the Netherlands and continued to export, and the country has increased recently been exported to Australia, Canada, Southeast Asia and so on. Canned foods of Agaricus bisporus was the first exports of the Korean mushroom industry. This business has reached the peak of the sale in 1977-1978. As Korea initiated trade with China in 1980, the international prices of mushrooms were sharply fall that led to shrink the domestic markets. According to the high demand to develop new items to substitute for A. bisporus, oyster mushroom (Pleurotus ostreatus) was received the attention since it seems to suit the taste of Korean consumers. Although log cultivation technique was developed in the early 1970s for oyster mushroom, this method requires a great deal of labor. Thus we developed shelf cultivation technique which is easier to manage and allows the mass production. In this technique, the growing shelf is manly made from fermented rice straw, that is the unique P. ostreatus medium in the world, was used only in South Korea. After then, the use of cotton wastes as an additional material of medium, the productivity. Currently it is developing a standard cultivation techniques and environmental control system that can stably produce mushrooms throughout the year. The increase of oyster mushroom production may activate the domestic market and contribute to the industrial development. In addition, oyster mushroom production technology has a role in forming the basis of the development of bottle cultivation. Developed mushroom cultivation technology using bottles made possible the mass production. In particular, bottle cultivation method using a liquid spawn can be an opportunity to export the F.velutipes and P.eryngii. In addition, the white varieties of F.velutipes were second developed in the world after Japan. We also developed the new A.bisporus cultivar "Sae-ah" that is easy to grown in Korea. To lead the mushroom industry, we will continue to develop the cultivars with an international competitive power and to improve the cultivation techniques. Mushroom research in Korea nowadays focuses on analysis of mushroom genetics in combination with development of new mushroom varieties, mushroom physiology and cultivation. Further studied are environmental factors for cultivation, disease control, development and utilization of mushroom substrate resources, post-harvest management and improvement of marketable traits. Finally, the RDA manages the collection, classification, identification and preservation of mushroom resources. To keep up with the increasing application of biotechnology in agricultural research the genome project of various mushrooms and the draft of the genetic map has just been completed. A broad range of future studies based on this project is anticipated. The mushroom industry in Korea continually grows and its productivity rapidly increases through the development of new mushrooms cultivars and automated plastic bottle cultivation. Consumption of medicinal mushrooms like Ganoderma lucidum and Phellinus linteus is also increasing strongly. Recently, business of edible and medicinal mushrooms was suffering under over-production and problems in distribution. Fortunately, expansion of the mushroom export helped ease the negative effects for the mushroom industry.

• Korean Journal of Heritage: History & Science
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• v.52 no.4
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• pp.78-103
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• 2019

The Conservation Decree of the Chosun Treasures Historic and Natural Monuments (hereinafter referred to as the Conservation Decree), which was enacted during the Japanese colonial period, was preserved in accordance with the provisions of article No. 100 of the constitutional law. However, legislative attempts were made to replace the Conservation Decree during the US military administration and early Korean Government. The first attempt was about the National Treasures Historic and Natural Monuments which were brought in by the Legislative Assembly of South Chosun (1947) during the US military administration. The second was a bill by the government for preservation of historical interests (1950), which was submitted to the National Assembly on March 15, 1950 (the so-called Preservation Act (1950)). These two bills were amended and supplemented on the basis of the existing contents of the Conservation Decree. Afterwards, from 1952 to 1960, the legislation of the Cultural Heritage Protection Act (1959) and the Cultural Heritage Bill (1960) were subsequently introduced and enacted. The government's attempt to enact such a cultural property bill was aimed at the legislature to replace the preservation order system that had been in effect since the Japanese colonial period. However, due to the political situation at the time, these laws did not reach final legislation. In October 1960, the government enacted the Regulations for the Preservation of Cultural Property, which was an administrative edict that was promulgated and enacted in November. This was the first official cultural property decree introduced by the Korean government. With the enactment and promulgation of the Cultural Heritage Protection Act in January 1962, Korea's judicial cultural property legislation was established, based on the Korean government's unremitting efforts and experience in legislation of cultural property. In that context, the Cultural Heritage Protection Act is a historical product. The Cultural Heritage Protection Act, which was enacted in 1962, is known to emulate or transplant Japan's Cultural Heritage Protection Act (1950). It was not fully recognized that it was an extension of the Korean government's legislative process of cultural property during the period of 1945-1960. Therefore, it is important to examine the legislative process of cultural property from 1945 to 1960 to understand the background of enacting the Cultural Heritage Protection Act in 1962 along with the establishment of the Korean Cultural Property Law.

• The Journal of Korean Obstetrics and Gynecology
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• v.15 no.4
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• pp.45-60
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• 2002

Mouse calvarial osteoblast cells were isolated and cultured. To examine whether the cells produce active gelatinases in culture medium or not,the cells were analyzed using by zymograsphic analysis on sodium dodecyl sulfate-polyacrylamide gel electrophoresis (SDS-PAGE). We show that mouse calvarial osteoblasts in culture constitutively synthesize progelatinase- A. Then, mouse osteoblasts, which were stimulated by PTH, $1,25(OH)_2D_3$, mononuclear cell conditioned medium (MCM) and IL-1 as bone resorption agent's, showed increased collagenolysis by producing the active gelatinase. However, treatment of indomethacin and dexamethasone significantly decreased those effects of collagenolysis in mouse osteoblastic cells. On the other hand, IL-1 in stimulating bone resorption was examined using fetal mouse long bone organ culture. IL-1 stimulated bone resorption and produced marked resorption when present simultaneously. Furthermore, when it was examined the effects of indomethacin and dexamethasone on the dose dependent responses of $IL-1{\alpha}$, indomethacin and dexametasone produced a rightward shift in the IL-1 dose response curve. The results of in vitro cytotoxicities showed that Taeyoungjon-Jahage water extracts(T.Y.J-J.H.G extracts) have no any cytotoxicities in concentrations of $1-200\;{\mu}g/ml$ and furthermore there is no any cytotoxicity even in concentration of $300\;{\mu}g/ml$ on mouse calvarial bone cells. T.Y.J.-J.H.G. extracts had protective activity against PTH (2 units/mI), or MCM (5%, v/v), or $rhIL-1{\alpha}$ (1 ng/mI) or $1,25(OH)_2D3$ (10 ng/ml) , $IL-1{\alpha}$ and $IL-1{\beta}-induced$ collagenolysis in the mouse calvarial cells. Pretreatment of the T.Y.J.-J.H.G.extracts for 1 h, which by itself had little effect on cell survival, did not enhance the collagenolysis, nor significantly reduced the collagenolysis by pretreatment. Furthermore. the medicinal extracts were shown to have the protective effects against collagenolysis induced by $IL-1{\alpha}$ and $IL-1{\beta}$. Pretreatment of the extracts for 1 h significantly reduced the collagenolysis. Interestingly, the T.Y.J.-J.H.G. extracts were shown to have the inhibiting effects against gelatinase enzyme and processing activity induced by the bone resortion agents of PTH, $1,25(OH)_2D_3$, $IL-1{\beta}$ and $IL-1{\alpha}$, with strong protective effect in pretreatment with the extracts. T.Y.J.-J.H.G. extracts were shown to have the inhibiting effects against $IL-1{\alpha}-$ and $IL-1{\beta}-stimulated$ bone resorption and the effect of the pretreatment with a various concentrations of the medicinal extracts were significant. The inhibition extent and phenomena of IL-1 stimulated bone resorption by nonsteroidal anti-inflammatory agents of indomethacin and dexamethasone were similar to those obtained by T.Y.J.-J.H.G. extracts treatment in the mouse calvarial tissue culture system. These results indicated that the T.Y.J.-J.H.G.-water extracts are highly stable and applicable to clinical uses in osteoporosis.

• Journal of the Korea Society of Computer and Information
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• v.8 no.2
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• pp.51-56
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• 2003

The structuring of Web information supports a strong user side viewpoint that a user wants his/her own needs on snooping a specific Web site. Not only the depth first algorithm or the breadth-first algorithm, but also the Web information is abstracted to a hierarchical structure. A prototype system is suggested in order to visualize and to represent a semantic significance. As a motivating example, the Web test site is suggested and analyzed with respect to several keywords. As a future research, the Web site model should be extended to the whole WWW and an accurate assessment function needs to be devised by which several suggested models should be evaluated.

• Radiation Oncology Journal
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• v.28 no.4
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• pp.238-248
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• 2010

Purpose: To compare the dose distributions between three-dimensional (3D) and four-dimensional (4D) radiation treatment plans calculated by Ray-tracing or the Monte Carlo algorithm, and to highlight the difference of dose calculation between two algorithms for lung heterogeneity correction in lung cancers. Materials and Methods: Prospectively gated 4D CTs in seven patients were obtained with a Brilliance CT64-Channel scanner along with a respiratory bellows gating device. After 4D treatment planning with the Ray Tracing algorithm in Multiplan 3.5.1, a CyberKnife stereotactic radiotherapy planning system, 3D Ray Tracing, 3D and 4D Monte Carlo dose calculations were performed under the same beam conditions (same number, directions, monitor units of beams). The 3D plan was performed in a primary CT image setting corresponding to middle phase expiration (50%). Relative dose coverage, D95 of gross tumor volume and planning target volume, maximum doses of tumor, and the spinal cord were compared for each plan, taking into consideration the tumor location. Results: According to the Monte Carlo calculations, mean tumor volume coverage of the 4D plans was 4.4% higher than the 3D plans when tumors were located in the lower lobes of the lung, but were 4.6% lower when tumors were located in the upper lobes of the lung. Similarly, the D95 of 4D plans was 4.8% higher than 3D plans when tumors were located in the lower lobes of lung, but was 1.7% lower when tumors were located in the upper lobes of lung. This tendency was also observed at the maximum dose of the spinal cord. Lastly, a 30% reduction in the PTV volume coverage was observed for the Monte Carlo calculation compared with the Ray-tracing calculation. Conclusion: 3D and 4D robotic radiotherapy treatment plans for lung cancers were compared according to a dosimetric viewpoint for a tumor and the spinal cord. The difference of tumor dose distributions between 3D and 4D treatment plans was only significant when large tumor movement and deformation was suspected. Therefore, 4D treatment planning is only necessary for large tumor motion and deformation. However, a Monte Carlo calculation is always necessary, independent of tumor motion in the lung.

• Radiation Oncology Journal
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• v.26 no.4
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• pp.271-279
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• 2008

Purpose: To evaluate the efficacy of a belly-board device (BBD) in reducing the volume of small bowel during four-field pelvic irradiation. Materials and Methods: Twenty-two cancer patients (14 uterine cervical cancer, 6 rectal cancer, and 2 endometrial cancer) scheduled to receive pelvic irradiation were selected for this study. Two sets of CT images were taken with and without the belly-board device using the Siemens 16 channel CT scanner. All patients were set in the prone position. The CT images were transferred to a treatment planning system for dose calculation and volume measurements. The external surfaces of small bowel and the bladder were contoured on all CT scans and the 4-pelvic fields were added. The dose-volume-histogram of the bladder and small bowel, with and without the BBD, were plotted and analyzed. Results: In all patients, the total small bowel volume included in the irradiated fields was reduced when the BBD was used. The mean volume reduction was 35% (range, $1{\sim}79%$) and was statistically significant (p<0.001). The reduction in small bowel volume receiving $10{\sim}100%$ of the prescribed dose was statistically significant when the BBD was used in all cases. Almost no change in the total bladder volume involved was observed in the field (<8 cc, p=0.762). However, the bladder volume receiving 90% of the prescribed dose was 100% in 15/22 patients (68%) and $90{\sim}99%$ in 7/22 patients (32%) with the BBD. In comparison, the bladder volume receiving 90% of the prescribed dose was 100% in 10/22 patients (45%), $90{\sim}99%$ in 7/22 patients (32%), and $80{\sim}89%$ in 5/22 patients (23%) without the BBD. When the BBD was used, an increase in the bladder volume receiving a high dose range was observed Conclusion: This study shows that the use of a BBD for the treatment of cancer in the pelvic area significantly improves small bowel sparing. However, since the BBD pushed the bladder into the treatment field, the bladder volume receiving the high dose could increase. Therefore it is recommended to be considerate in using the BBD when bladder damage is of concern.

• Journal of Veterinary Clinics
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• v.27 no.5
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• pp.501-507
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• 2010

The aim of the current study was to analyze the diversity of the major surface protein (Msp) gene in Theileria buffeli, which is known as the major antigenic protein recognized by the immune system of the host. In addition, we characterized the diversification of the Msp gene and its relationship to with the pathogenicity of Theileria. Complete blood counts (CBC) and Theileria 18S rRNA PCR sequence analysis were performed for 177 Korean indigenous cattle (KIC) in Jeju Island. A total of 28 KIC (16 anemic and 12 non-anemic KIC) were then randomly selected based on 18s rRNA PCR positive samples for sequence analysis of the Theileria Msp gene, which was performed twice for each specimen. The resulting 56 Msp gene sequences were classified into five antigenicity types (type I to V), according to the variable region (517-571 bp), which exhibited high similarity (${\geq}$ 98.9%) to several available GenBank sequences (Theileria spp. from China-EU584237; T. sergenti from China-DQ078264; Theileria spp. from Thailand-AB081329; Theileria spp. from Japan-AB218442; T. sergenti from Japan-AB016280). The 56 Msp sequences consisted of 22, 15, 9, 8, and 2 cases of type I to type V Msp genes, respectively. The most prevalent type in both anemic and non-anemic KIC was type I (37.5% in anemic and 41.7% in non-anemic). Among the remaining types, type II was the most prevalent (37.5%) in anemic KIC, while type IV was the most prevalent (25%) in non-anemic KIC. The results of our study help confirm the diversity of Msp gene types and demonstrate that the gene type distribution of Msp genes varies among Theileria-infected KIC in Jeju Island.