• Journal of Convergence for Information Technology
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• v.7 no.2
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• pp.137-142
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• 2017

The purpose of this study tried theoretical review on the current Transfer Income Tax system, and review on current Korean Transfer Income Tax system, to derive the inherent problems in Korean Transfer Income Tax system. This study presents the improving measures thereto.The transfer income earned by any individual person is taxed as the Transfer Income Tax pursuant to the Income Tax Act, and the transfer income earned by any legal person is taxed as the transfer income on transfer gain on land etc, pursuant to the Corporate Tax Act. In case of the Transfer Income Taxes earned by individual persons, land and buildings comprise most of the taxable items of the Transfer Income Tax. This study limits the scope of study to the Transfer Income Tax on land and building as the major taxable item, rather than all the Transfer Income Tax taxed to individual taxpayers. The outcomes of this are expected to rationly improvement the real estate taxation in accordance with the principle of tax law.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.30 no.2D
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• pp.99-103
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• 2010

It is necessary to improve transfer impedance of express bus terminal users in order to increase the usage of public transportation. This study constructed a model for calculating transfer impedance based on bodily sensational transfer time in express bus terminal and calculated transfer impedance on major express bus terminals in Korea. The study results show that the addition of 100 meter exterior walking distance increases 3 minute travel time, 100 meter interior walking distance increases 5 minute travel time, 100 stairways increase 13 minute travel time, and escalators decreases 3 minute travel time. The calculated transfer impedance based on bodily sensational transfer time in this study can be utilized as objective criteria to compare transfer conditions of different bus terminals and to prioritize them for facility improvement. The calculated transfer impedance also can be used as facility guidelines for designing a new transit center.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.30 no.1D
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• pp.11-15
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• 2010

It is necessary to improve transfer impedance of Urban Rail Station station users in order to increase the usage of public transportation. This study constructed a model for calculating transfer impedance based on bodily sensational transfer time in Urban Rail Station stations and calculated transfer impedance on major Urban Rail Station stations in Korea. The study results show that the addition of 100 meter exterior walking distance increases 2 minute travel time, 100 meter interior walking distance increases 3 minute travel time, 100 stairways increase 4 minute travel time, and escalators decreases 1 minute travel time. The calculated transfer impedance based on bodily sensational transfer time in this study can be utilized as objective criteria to compare transfer conditions of different Urban Rail Station stations and to prioritize them for facility improvement. The calculated transfer impedance also can be used as facility guidelines for designing a new transit center.

• Korean Journal of Air-Conditioning and Refrigeration Engineering
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• v.14 no.3
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• pp.231-239
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• 2002

Experiments on the single phase cooling heat transfer and pressure drop with microfin tubes were performed using water as a test fluid. Experimental data were obtained in the range of Reynolds number 3000 ~40000 and Prandtl number 4-6. The data of microfin tubes presented the characteristics of rough surface tube in pressure drop and heat transfer Experimental data were compared with the heat transfer and friction factor correlations of smooth tubes. Heat transfer enhancements of microfin tubes were lower than pressure drop penalty factors. The helix angle is more significant parameter in both of the pressure drop and heat transfer than the relative roughness. The correlations of Nusselt number and friction factor were suggested for the tested microfin tubes. Maximum deviations between correlations and experimental data were within $\pm15$% for Nusselt number and $\pm10$% for friction factor.

• Journal of Energy Engineering
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• v.14 no.1
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• pp.30-36
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• 2005

This paper reports the experimental study of the heat transfer characteristics of the wake region behind a cylinder in cross flow. Local heat transfer coefficient was measured from the stagnation point (θ=0°) to 180°, and the variation of Nu in the axial direction along the cylinder was also studied. The results show that the heft transfer rate at the rear (θ=180°) near the duct wall can increase as much as 58% over the 2 dimensional value at the center of the duct. The heat transfer profiles in the wake region also show distinct effects of the aspect ratio and the heat transfer boundary condition.

• Journal of Welding and Joining
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• v.15 no.3
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• pp.36-46
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• 1997

Dynamics of molten drop detachment in the Gas Metal Arc (GMA) welding is investigated using the Volume of Fluid(VOF) method. The electromagnetic effects are included in the formulation of the VOF method which has been widely used to analyze the dynamics of the fluid having a free surface. The molten drop geometry, pressure and velocity profiles within the drop are calculated numerically in the cases of globular and spray transfer modes. It appears that the velocity and current distribution affect metal detachment. It is found that the taper is formed and maintained during the spray transfer by the electromagnetic force. Predicted results show reasonably good agreement with the available experimental data which validates the application of the VOF method to metal transfer analysis.

• Proceedings of the KSME Conference
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• 2000.04b
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• pp.57-64
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• 2000

The present work investigates the heat transfer characteristics for laminar fully developed forced convection in an internally finned tube with axially uniform heat flux and peripherally uniform temperature through analytical models of convection in a porous medium. Using the Brinkman-extended Darcy flow model and the two equation model fur heat transfer, analytical solutions fur fluid flow and heat transfer are obtained and compared with the exact solution for fluid flow and the numerical solutions for conjugate heat transfer to validate the porous medium approach. Using the analytical solutions, parameters of engineering importance are identified and their effects on fluid flow and heat transfer are studied. Also, the expression fur total thermal resistance is derived from the analytical solutions and minimized in order to optimize the thermal performance of the internally finned tubes.

• Korean Journal of Air-Conditioning and Refrigeration Engineering
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• v.1 no.1
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• pp.73-81
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• 1989

The purpose of this study is augmentation of heat transfer without additional power in a rectangular impinging air jet. As a method of passive heat transfer augmentation in a two-dimensional air jet, heat transfer surface of flat plate with rods is used. This study, particularly in the wall jet rigeon, investigates the effect of the clearance between the flat plate and rod. Mechanism of heat transfer enhancement is investigated by measuring the local heat transfer coefficient. It is concluded that the superposition of the effects of flow accelerlation through the clearance between the flat plate and the rod, and reattachment of the flow was the cause of the excellent performance. The overall heat transfer rate of flat plate with rods is about 1.5 times larger than that of flat plate without rods.

• The Transactions of the Korean Institute of Electrical Engineers A
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• v.53 no.5
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• pp.296-301
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• 2004

The Available Transfer Capability (ATC) is defined as the measure of the transfer capability remaining in the physical transmission network for further commercial activity above already committed uses. Available Transfer Capability (ATC) calculation is a complicated task, which involves the determination I of total transfer capability (TTC), transmission reliability margin (TRM) and capability benefit margin (CBM). As the electrical power industry is restructured and the electrical power exchange is updated per hour, it is important to accurately and rapidly quantify the available transfer capability (ATC) of the transmission system. In ATC calculation,. the existing CPF method is accurate but it has long calculation time. On the contrary, the method using PTDF is fast but it has relatively a considerable error. This paper proposed QFA method, which can reduce calculation time comparing with CPF method and has few errors in ATC calculation. It proved that the method can calculate ATC more fast and accurately in case study using IEEE 24 bus RTS.

• Korean Journal of Air-Conditioning and Refrigeration Engineering
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• v.10 no.3
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• pp.271-281
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• 1998

In this study, condensation heat transfer experiments were conducted with two small diameter(ø7.5, ø4.0) tubes. Comparison with existing in-tube condensation heat transfer correlations indicated that the correlations overpredict the present data. For example, Akers correlation overpredicts the data upto 104%. The condensation heat transfer coefficient of the ø4.0 I.D. tube was smaller than that of the ø7.5 I.D tube; at the mass velocity of 300kg/$m^2$s, the difference was 12%. The pressure drop data of the small diameter tubes ware highly(two to six times) overpredicted by the Lockhart-Martinelli correlation. Subcooled forced convection heat transfer test confirmed that Gnielinski's single phase heat transfer correlation predicted the data reasonably well.