• Title/Summary/Keyword: 양도세

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스타트업과 벤처기업의 우수인력유치 위한 양도제한조건부주식(RSU) 실효성 제고방안: 시장친화적 RSU 도입논의 중심으로

  • 양영석;황보윤
    • 한국벤처창업학회:학술대회논문집
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    • 2024.04a
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    • pp.1-6
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    • 2024
  • 본 논문은 지난 1월 '벤처기업 육성에 관한 특별조치법(이하, 벤처기업법)'이 한시법에서 상시법으로 변경되고, 이에 추가적으로 성과조건부주식(일명 이하 RSU: Restiricted Stock Unit) 도입 등의 내용이 담긴 일부개정법률이 국무회의를 통과하며 2024년 7월 시행을 예고하고 있는 시점에서, RSU가 당초 도입 취지에 맞게 스타트업과 벤처기업의 우수인력유치 위한 실효성을 담보 할수 있는지 여부와 이의 제고를 위해서는 어떠한 방안들이 추가 검토되어야 하는지에 대한 방안을 도출하는데 목적이 있다. 본 논문은 크게 세 가지의 연구내용을 분석하였다. 첫째, RSU가 어떻게 기존 다른 주식보상제도와는 다르게 스타트업과 벤처기업에 우수인력 유치가 가능하도록 도모하는지에 대한 분석이다. 둘째, 현재 도입예정인 RSU 법률안에 대해 주요법률적 쟁점을 넘어 스타트업과 벤처기업의 시장현장 관점에서 얼마나 실효성이 담보되어 있는지를 분석하는 것이다. 셋째, 현재 도입예정인 RSU 법률안이 스타트업과 벤처기업에게 우수한 인력유치라는 도입 취지를 제고하기 위해서는 어떠한 보완이 추가되어야 하는지에 대해 쟁점을 도출하고 이를 스타트업과 벤처생태계의 주요 관련 이해그룹의 전문가들을 대상으로 FGI를 실시하여 시장친화적인 RSU 세부도 입방안 기반을 제공하는 것이다. 본 논문은 도입예정인 RSU가 우수한 인력유치가 절실한 스타트업과 중소벤처기업에게 자본여력이 충분하지 못한 상황에서도 보유주식을 활용해 우수인력을 유치하도록 견인 할 수 있는 제도적 기반 마련 즉, 향후 예정되어 있는 RSU의 대통령 시행령 기반 마련에 일조할 것으로 기대한다. 이를 통해 본 논문은 RSU가 기존 주식보상제도들의 한계를 극복하는 대안으로 성장하며, 스타트업과 벤처생태계의 우수인력 유치수단으로 안착하는데 기여할 것으로 기대한다.

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The Measurement of Development Benefits for the Restoration in Urban Railway Projects (도시철도건설에 따른 편익계측과 개발이익환수)

  • 장택영
    • Proceedings of the KOR-KST Conference
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    • 2003.02a
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    • pp.97-116
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    • 2003
  • 본 연구에서는, 기존의 악세스빌리티지표가 다양한 효과를 고려하지 못한다는 점에 착안하여, 새로운 악세스빌리티지표를 개발하였다. 노드의 중심성을 나타내는 중심도함수에 근거해, 네트워크 악세스빌리티지표(Netword Accessibility Index)와 철도이용자의 효용최적화의 관점으로부터 유틸리티 악세스빌리지표(Utility Accessibility Index)를 제안하였다. 그리고, 본 연구에서 제안한 지표가 종래의 지표보다 철도건설에 따른 편익치를 보다 정확하게 나타내는지를, 서울시지하철5호선과 오사카JR동서선의 개업효과를 계측함으로써 검증하였다. JR동서선의 경우, 중심지까지의 기존노선이 기설되어 있어 소요시간 단축효과보다 수송력증강과 철도네트워크의 확충에 의한 효과가 보다 크게 반영되었다. 또한, 위에서 산출한 편익치를 환수하기위한 기초데이타로 활용해, 고정자산세와 토지양도 소득세를 적용해 환원액을 산출하였다. 그리고, 이렇게 구한 환원액을 특정재원화시켜, 지하철5호선과 JR동서선의 사업주체에 보조해, 사업자의 채산성에 어떠한 영향을 미치는지, 신선건설비를 부담하는 해당 지자체의 비용부담을 어느정도 경감시킬 수 있는지를 정량적으로 밝혔다.

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A Study on the Functional Differences between Strait Bills of Lading and Sea Waybills -Focused on a Comparison of English, U.S. and Korean Laws- (기명식 선하증권과 해상화물운송장의 기능적 차이에 관한 연구 -영미법 및 우리나라법과의 비교를 중심으로-)

  • Paik-Hyun Suh
    • Korea Trade Review
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    • v.48 no.4
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    • pp.149-168
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    • 2023
  • Through an examination and analysis of straight bills of lading and sea waybills in the context of English, U.S.A and Korean law, and relevant international conventions on maritime transport, the following results were obtained: Prior to the enactment of U.K.'s the Carriage of Goods by Sea Act in 1992, straight bills of lading had functional differences between countries. However, after the enactment of this law, negotiable bills of lading obtained the same legal status and functionality in both Korea and the United States, as well as in the UK. As for sea waybills, all three countries treated them with the same contractual and legal status. In other words, they serve as receipts for the transported goods and act as evidence of the maritime transportation contract. Nevertheless, they are non-negotiable, and the delivery of goods can be made to the consignee or their agent based on their identity. However, the transfer of ownership rights over the goods or acquisition of legal rights against the carrier cannot be achieved through the transfer or endorsement of Sea Waybills.

Studies on the Structure of Forest Community at Dosolbong Area in Sobaeksan (소백산 도솔봉지역의 삼림군집구조에 관한 연구)

  • 김갑태;김준선;추갑철
    • Korean Journal of Environment and Ecology
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    • v.6 no.2
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    • pp.127-133
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    • 1993
  • To investigate the structure and the conservation strategy of natural forest at Dosolbong area in Mt. Sobaek, 20 plots(400$m^2$) set up with random sampling method. Three groups were classified by cluster analysis. High positive correlations was proved between Acer pseudo-sieboldianum and Tilia amurensis, Weigela subsessilis, Corylus heterophylla var. thunbergii and Stephanandra incisa, Lespedeza bicolor and Styrax obassia, and high negative correlations was proved between Rhododendron schlippenbachii and Symplocos chinensis, Carpinus cordata. Species diversity(H') of investigated area was calculated 2.2521-2.3772. Leontopodium japonicum community at Dosolbong area in Mt. Sobaek should be conserved.

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The Effects of Real Estate Taxation System on the Real Estate Investment Behavior and Performance (부동산세제의 부동산투자행동 및 성과에 대한 관련성)

  • Yun, Yun-Suk;Sim, Weon-Mi
    • Journal of Digital Convergence
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    • v.10 no.6
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    • pp.181-187
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    • 2012
  • This study inquires into what effect the tax burden of investors, for typical taxes related to real estate investment; acquisition tax, comprehensive real estate holding tax, and transfer income tax, might have on the real estate investment behaviors; the purpose of long-term investment. These real estate investment behaviors have been analyzed to see how much they affect investment performance such as realized compound yield. This study model, which considers the fact that the choice of investment behavior for the degree of tax burden of investors may lead to different results in real estate investment, is expected to be an effective decision-making tool for investment.

Ecological Studies on the Vegetation of Chamaecyparis obtusa Community at Mt. Gyeryoung in Geoje­city (거제시 계룡산의 편백군락에 관한 생태학적 연구)

  • Huh Man Kyu;Choi Joo-Soo;Moon Sung Gi
    • Journal of Life Science
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    • v.15 no.3 s.70
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    • pp.447-452
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    • 2005
  • The characters of Chamaecyparis obtusa community extended around the Mt. Gyeryoung in Geoje-cik were investigated for several ecological parameters and the results can be summarized as fellows. Chamaecyparis obtusa is prevailing in the plantation area, whereas Pinus densiflora and Quercus mongolica are prevailing in its outskirts. Plant biomass and net production which estimated from degree of green naturality and Miami's model were much higher in the plantation than those of the natural forest. However, the mean species diversity of plantation was lower than that of natural populations. In stratification of investigated areas, overstory tree layer was dominant in the zone of plantation and dominant layers in the natural forest were understory tree layer, shrub, and herb.

Increase in Neurogenesis of Neural Stem Cells Cultured from Postnatal Mouse Subventricular Zone by Nifedipine (L-type 칼슘 채널을 저해하는 저해제, nifedipine에 의한 쥐 뇌실하 영역 신경줄기세포의 신경세포로의 분화 촉진)

  • Park, Ki-Youb;Kim, Man Su
    • Journal of Life Science
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    • v.32 no.2
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    • pp.108-118
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    • 2022
  • The subventricular zone (SVZ) in the brain contains neural stem cells (NSCs) that generate new neurons throughout one's lifetime. Many extracellular and intracellular factors that affect cell proliferation and neuronal differentiation of NSCs are already well-known. Recently, L-type calcium channels have been reported to regulate neural development and are present in NSCs, differentiating neuroblasts, and mature neurons in the SVZ. Nifedipine, a blocker of L-type calcium channels, has been long used as a therapeutic drug for hypertension. However, studies on the use of nifedipine to inhibit L-type calcium channels of NSCs are lacking. Herein, we treated NSCs cultured from mouse postnatal SVZ with nifedipine during neuronal differentiation. Nifedipine increased the number of Tuj1-positive neurons but did not significantly change the number of Olig2-positive oligodendrocytes. Nifedipine increased cell division during early differentiation, which was detected using the 5-ethynyl-2'-deoxyuridine incorporation assay and immunocytochemistry assessment by staining the cells with phosphorylated histone H3, a mitosis marker. Nifedipine increased the transcription of Dlx2, a neurogenic transcription factor, and the level of Mash1, a marker for early neurogenesis. In addition to nifedipine, verapamil, which is also an L-type calcium channel blocker, showed a slight increase in neurogenesis, but its statistical significance was very low. In contrast, pimozide, a T-type calcium channel blocker, did not affect neurogenesis, although T-type calcium channel genes Cav3.1, Cav3.2, and Cav3.3 were expressed. In summary, nifedipine might promote the neuronal fate of NSCs during early differentiation and calcium signaling through L-type calcium channels might be involved in neuronal differentiation, especially during the early stages of differentiation.

Studies on the Structure of Forest Community at Cheonwangbong-Deokpyungbong Area in Chirisan National Park -Abies koreana Forest- (지리산(智異山) 천왕봉-덕평봉 지역(地域)의 삼림군집구조(森林群集構造)에 관(關)한 연구(硏究) -구상나무림(林)-)

  • Kim, Gab-Tae;Choo, Gab-Chul;Um, Tae-Won
    • Journal of Korean Society of Forest Science
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    • v.86 no.2
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    • pp.146-157
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    • 1997
  • To investigate the structure and the conservation strategy of Korean native species, Abies koreana forest at Cheonwangbong-Deokpyungbong area in Chirisan National Park, 48 plots($10{\times}10m$) were set up with random sampling method. Three groups - Abies koreana community, Abies koreana-Quercus mongolica community, Picea jezoensis-Betula ermanii community - were classified by cluster analysis. High positive correlations were shown between Picea jezoensis and Sorbus commixta : Quercus mongodica and Fraxinus sieboldiana, Symplocos chinensis : Euonymus macroptera and Vaccinium koreanum, and high negative correlations were shown between Quereus mongolica and Sorbus commixta. Species diversity(H') of investigated area was calculated 0.7208-1.2074. Vigor of Abies koreana was depressed, 12.24 of total number of Abies koreana investigated were dead. DBH of dead individuals ranged mainly 10-30cm.

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The Benthic Macroinvertebrates Community of Gudam Swamp (Andong, Gyeongsanbuk-do) (구담 습지(경북 안동)의 저서성 대형무척추동물 군집)

  • Lee, Jong Eun;Kim, Jea Soo
    • Journal of Wetlands Research
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    • v.3 no.1
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    • pp.19-28
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    • 2001
  • This study was carried out to investigate the benthic macroinvertebrates community of three surveyed sites, Kwangdeok-gyo, Yangeochang, and Gudam-gyo, located at Gudam in Gyeongsangbuk-do. The benthic macroinvertebrates collected from the surveyed sites were composed of 47 species, 26 families, 11 orders, 5 class, 3 phyla. Among these phyla, aquatic insects in Arthropoda were 38 species, 20 families and 5 orders. Each of sites has shown the particular situation of aquatic insect fauna on the species composition. Chironomus sp. at the all surveyed sites was dominant species. Dominance indices(DI) showed most highly at St. 2 and lowly at St. 1. The species diversity indices(H') showed the highest at St. 1 and lowest at St. 2. Dominance indices ranged 0.40~1.00(mean, 0.69), and species diversity indices ranged 0.04~3.40(mean. 1.98).

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Bioavailability Assessment of Isoflavones between Soybean and Soybean Sprout in Rat (실험쥐를 통한 콩과 콩나물 Isoflavones의 생체이용성 비교)

  • Kim Eun Mi;Kim Kyung-Jin;Choi Jin-Ho;Chee Kew Mahn
    • Journal of Nutrition and Health
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    • v.38 no.5
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    • pp.335-343
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    • 2005
  • Rodent models have been used to study the anticarcinogenic properties of the soy isoflavones, particularly genistein, but there is little information regarding the pharmacokinetics of the absorption and excretion of genistein. In this study, rats were given a single oral dose of genistein (20 mg/kg body wt) or an equivalent dose as Myougjoonamul-kong and Myoungjoonamul soy sprouts. Concentrations of genistein were measured in plasma, urine and feces at intervals up to 48hr after dosing. Maximum peak of plasma genistein concentration is 8 hr after dosing, and its concentration is 13.2, 7.4mol/L in soy and soy sprout-treated rats, respectively. In pure genistein treated rats, maximum peak of plasma genistein concentration is 2hr after dosing (5.7 mol/L). The percentage of dose recovered in urine over 48hr was not different between groups ($21.2\%$ soy treated; $18.2\%$ soy sprout treated; $16.1\%$ pure genistein treated). There were no significant differences between groups in the recovery of genistein in feces ($19.5\%,\;7.5\%\;and\;15.7\%$ of doses, respectively). $6.9\%\;and\;6.07\%$ of the daidzein from the soy and soy sprout treated was recovered in the feces.