• 주택과사람들
• /
• s.193
• /
• pp.70-73
• /
• 2006

다주택자들이 늘어나는 세금부담으로 골머리를 앓고 있다. 특히 고가 아파트를 가지고 있는 다 주택자들은 계속 보유하면 보유세가 부담스럽고, 팔려니 양도세가 부담스러운 상황이라 그야말로 '진퇴양난' 이다. 고가 아파트 보유자가 내야 할 세금을 계산해봤다.

• 주택과사람들
• /
• s.199
• /
• pp.86-87
• /
• 2006

정부의 부동산 대책으로 세금 부담이 큰 폭으로 늘어났다. 특히 고가 부동산 보유자들은 계속 가지고 있으려니 보유세가 부담스럽고, 팔려니 양도세가 부담스러운 상황이라 그야말로 '진퇴양난'이다. 양도소득세 상담 사례를 통해 그 해법을 찾아본다.

• 주택과사람들
• /
• s.192
• /
• pp.68-71
• /
• 2006

정부는 올해부터 대폭 늘어나는 종부세. 양도세가 강남 집값에 적지 않은 영향을 미칠 것으로 보고 있다. 실제 납세자들이 연말 세금고지서를 받아보고 느낄 보유세 부담은 만만치 않을 것이기 때문이다. 하지만 종부세 회피를 위해 매물 출회 가능성과 양도세 무서워서 못 판다는 지적 등 다양한 반응을 보이고 있는 강남 아파트 시장을 분석해보자.

• 주택과사람들
• /
• s.214
• /
• pp.32-32
• /
• 2008

• Pediatric Infection and Vaccine
• /
• v.12 no.2
• /
• pp.186-194
• /
• 2005

Purpose : Hepatitis A viral infections have been continued after re-emerging since mid 1990s in Korea. The incidence of this disease has been increased in young adults younger than 30 years of age since 2000. This study was performed to evaluate the prevalence of antibody to hepatitis A in Korea(two regions; Incheon and Changwon) in 2005, and was compared with the results of similar studies in mid 1990s. Methods : The study was conducted from January 2005 to June 2005, and consisted of 1,301 enrolled subjects, neonates to 50 years old, living in Incheon and Changwon in Korea. All sera were frozen and stored at $-70^{\circ}C$ until assayed. Anti-HAV IgG antibodies were measured by microparticle enzyme immunoassay(HAVAB, Abbott Lab., IL, USA). Results : The prevalence of anti-HAV IgG was 61.1% in infants younger than 1 year old, 30.5% in 1~5 years, 14.6% in 6~10 years, 1.7% in 11~15 years, 6.5% in 16~20 years, 36.6%in 21~30 years, 77.5% in 31~40 years, and 99.8% in 41~50 years. Statistical differences were not found between male and female, but there was statistical difference in 6~10 years old age group between the two areas. Conclusion : Our study indicate that the prevalence of antihepatitis A virus antibody has shifted from children to old adolescents and young adults. This result suggests that the risk of sudden outbreaks or increasing incidence of hepatitis A viral infections in young adults may be expected in our society. The preventive strategies of hepatitis A including vaccination should be prepared.

• Journal of the Korea Academia-Industrial cooperation Society
• /
• v.13 no.11
• /
• pp.5337-5344
• /
• 2012

The purpose of this study was to investigate retained activity and level for community dwelling healthy and stroke group aged more than 55 years, and to identify group difference for following research. Korean-Activity Card Sort was used to collect research data. The equation for calculating retained activity level was used. Descriptive statistical analysis was used to analyze retained activity level in elderly. Spearman Correlation Coefficients applied to analyze the relation between demographic data and retained level of activities. Mutiple Linear Regression was used to analyze the variables affecting retained activity level. The ratained level of activity, the healthy group perform, was decreased on the stroke group. And statistically significant correlative and affecting variables was different between demographic data and retained activity of individual groups. The results of this research, retained level of activities and group differences, can provide the basic data to provide health care services to adapt or replace activity participation of healthy and stroke group aged more than 55 years.

• Proceedings of the KSCN Conference
• /
• 2003.05a
• /
• pp.141-141
• /
• 2003

제 2형 당뇨병 환자의 아연 영양상태를 파악하고 당뇨병성 합병증 보유상태와의 상관관계를 분석하기 위하여, 대구지역 33-69세의 제 2형 당뇨병환자 80명과 정상인 77명을 대상으로 영양소 섭취상태 및 신체계측, 생화학적 분석을 하였다. 당뇨병군의 평균 연령은 57.3세이었으며, 유병기간은 평균 8.7$\pm$6.4년이었다. 유병기간은 합병증 보유상태별로 유의적인 차이(p＜0.01)를 나타내었다. 합병증 보유수가 1가지인 경우 평균 유병기간이 가장 길었고(16년), 다음으로 4가지 합병된 경우(약 11년), 2가지 합병된 경우(약 10년)의 순서였다. (중략)

• 주택과사람들
• /
• s.199
• /
• pp.28-31
• /
• 2006

정부는 투기 수요를 억제하기 위해 8·31 대책으로 보유세를 강화하고 실거래가 과세를 정착시키는 등의 획기적인 주택세제 개편을 추진하고 있다. 하지만 부동산 시장 상황은 거래가 위축되고 가격은 더 치솟고 있다. 정부가 추진하고 있는 세제 개편의 현황과 해결 과제에 대해 살펴본다.

• The Journal of the Convergence on Culture Technology
• /
• v.7 no.1
• /
• pp.140-144
• /
• 2021

We humans try to pursue a better living environment along with the development of modern civilization. In particular, it is a reality that a lot of efforts are being made to improve food, clothing, and shelter. Among them, the concept of housing serves as a major function to improve the quality of life. However, the government's excessive tax rate regulation policy surrounding the sale of such houses is actually inducing annual or monthly rent expenses. Furthermore, it is a reality that even home sales are not being handled smoothly. In general, the cost of owning a house (apartment, etc.) can be divided into acquisition and possession. In addition, a lot of taxes are borne by long-term housing. Subsequently, due to the increase in the transfer tax rate due to the sale of houses, the disposal of property rights is not free. This serves as a limiting factor for market principles. If the tax rate for the transfer of multi-homed people is raised, it can cause a phenomenon that encourages yearly or monthly rent. This is a part where it seems necessary to reduce the transfer tax rate according to the multi-year retention period. If you hold it for 20 years after acquisition, you have paid a lot of taxes and returned your profits. For that reason, you should not impose a transfer tax for trading. The application of the tax-free principle for houses held for more than 20 years will respond to market principles in the future and will function effectively in annual or monthly rent policies.

• Pediatric Gastroenterology, Hepatology & Nutrition
• /
• v.2 no.1
• /
• pp.40-45
• /
• 1999

Purpose: The aim of this study is to investigate the seroepidemiology of hepatitis A and hepatitis B in Korean children. Methods: 801 children aged 6 to 12 years were enrolled. IgG antibody to hepatitis A virus (anti-HAV), hepatitis B surface antigen (HBsAg), antibody to HBsAg (anti-HBs), and IgG antibody to HBc (anti-HBc) were measured by radioimmunoassay. Results: Of the 801 children, the seroprevalence of anti-HAV was 0%. Three (0.4%) were seropositive for HBsAg. The seroprevalence of anti-HBs was 61.8%. Two (0.4%) of 495 anti-HBs positive subjects were positvie for anti-HBc. Of the 801 children, 658 (82.1%) had received hepatitis B vaccination. Conclusions: Since natural anti-HAV is not acquired in the childhood, the outbreak of hepatitis A is possible in adolescents and young adults. The decrease in seroprevalence of HBsAg and the increase in seroprevalence of anti-HBs might result from hepatitis B vaccination program in childhood.