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국제투자중재에서 과세와 관련된 사례의 검토- 러시아 유코스社 사건을 중심으로 -
김희준 한국중재학회 2014 중재연구 Vol.24 No.1
미국계 사모펀드인 론스타가 한국정부를 상대로 제기한 투자자-국가소송분쟁해결절차의 쟁점 중 하나는 한국정부의 과세가 간접수용에 해당하는지 여부이다. 론스타 측에서 한국정부의 과세가 ‘한-벨 BIT’ 상의 수용금지의무를 위반했다고 주장함에 따라 과세와 관련된 투자유치국과 외국인 투자자 사이의 분쟁은 새로운 국면으로 접어들고 있다. 국제투자중재에서 한국정부는 외환은행 지분매각과 관련해 론스타에 부과한 양도소득세 3,915억 원이 한-벨 조세조약상 간접수용에 해당하지 않음을 밝혀야 하는 입장이다. 이러한 상황에서 2012년 7월, 러시아 정부와 유코스 사이에 과세와 관련하여 발생한 투자분쟁에 대하여 SCC의 중재판정부가 판정을 내렸다. 일반적으로 적법절차에 의한 과세는 수용에 해당하지 않는 것으로 알려져 있다. 유코스와 러시아 정부간 과세분쟁에서 러시아 자국내 사법부 뿐 아니라 유럽인권재판소도 러시아 과세관청의 과세가 정당하다고 판정하였다. 그럼에도 불구하고 SCC의 중재판정부는 러시아 정부의 과세를 BIT에서 금지하고 있는 간접수용에 해당한다고 결정한 사실에 주목할 필요가 있다. 특히 동 사건은 러시아 과세관청의 유코스사에 대한 과세에서 시작된 분쟁으로, SCC의 중재판정부가 “어떠한 경우의 과세가 수용에 해당하는 지”에 대한 언급을 하고 있는 점에서 의미가 있다. 국제투자중재에 있어 일반적인 과세체계에 의한 논리보다는 투자유치국정부의 의도가 어디에 있었는지를 고려한 동 중재판정의 의미를 새겨볼 필요가 있다. 본고에서는 유코스 사건의 과세와 관련된 쟁점을 살펴 외국인 투자에 대한 과세가 간접수용에 해당하는지 여부에 대한 시사점을 얻고자 하였다. 유코스 사례는 과세와 관련된 국제투자중재분야에서 중요한 의미를 지닐 것이다.
아파트 평면구성의 변천에 관한 고찰(Ⅰ) : 대구시를 중심으로 in Taegu City
김희준 영남이공대학 1987 論文集 Vol.16 No.-
The apartment houses were built for the first-time in Daegu City. 1967. Those were municipal and after that time the private has been built since 1973. The other apartments have been built in the Korea Housing Coporation since 1974. The more it repeated years. the more we need a number of housing. And because of the possibility of mass production, the more it is built housing. the more it goes on increasing in the ratio of apartments relatively. On this treatise, I prepared to furnish the basic date in the design of apartments by the investigation and analysis of the changes in the area of the dwelling space of apartments and the ratio and the influence of apartments in all kinds of housing supply in Daegu City from 1967 to 1985 first.
禮拜空間에서의 視知覺에 관한 硏究 : 大邱地域을 中心으로 Centering around Taegu Region
金熹俊,趙東濟 영남이공대학 1986 論文集 Vol.15 No.-
Today's architecture is changing as the church becomes a place of community to accommodate various complicated functions. In this study, I analized how worship space is or is not suitable for congregation for worship service in terms of visual perceptions. The conclusions are as follows: First, the pulpit height is dependent on the type of plan. Second, the church plan is decided by the church site and the number of the congregation. Third, Congregation must accommodated by an appropriate seating arrangement. Fourth, we have to arrange the congregation's seats alternately at horizontal levels. Last, we must induce the congregation not only to use pews but to use chairs as well.
아파트團地內 어린이 놀이터에 대하여 : 大邱地域을 中心으로 Those in Daegu area
김희준 영남이공대학 1982 論文集 Vol.11 No.-
In these days, large apartment communities have been constructing in our country. In these communities, various facilities for public welfare need for residents. Specilly, I have payed attention to children's playground. Therefore, I investigated into 53 apartment complex in Daegu area from 1st July, 1982 to 15th August, 1982. This paper shows the data for design of apartment building and analyzed the results.
小規模 單獨住宅에 있어서 居室의 平面計劃에 관한 硏究 : 1989年 新築된 大邱市의 住宅을 中心으로
김희준,조용문 영남이공대학 산업기술연구소 1990 産業技術硏究 Vol.4 No.-
The housing policy is dependent upon apartment in order to supply of houses effectively. But apartment alone does not make a supply of all houses, and private houses also account for an adequate numbers of all housing supply. They are built planlessly and it moves backward in architectural environment. Living room is the first consideration with the design in housing. The design of Living room is secure of the adequate area and it is desirable for the area to have 14~18% of all.
주거공간에서 실내자연 환기를 위한 체적에 따른 환기구 단면적에 대한 고찰 : 대구시 서민층 Apartment를 중심으로
김희준 영남이공대학 1978 論文集 Vol.7 No.-
Apartment house units have been mushroomed in the past several years to solve the worsening house shortage caused by the rapid increase in population. The houses can provide better privacy for the dwellers because improved building material and techniques are used to insulate noise, heat, cold or other disturbing factors from outside. Unfortunately, this has caused a problem. The air in an old-fashioned room was ventilated through the chasms between the windows or walls but in modern houses the rooms are so air tight that an artificial ventilation is needed. The apartment for the upper class have convenient facilities such as airconditioning or mechanized ventilation system so that they can maintain fresh and pleasant air in their rooms. However, the low income people can't afford to install these expensive conveniences. And these factors have not been seriously considered in the process of designing and building of the dwellings for the low class. Heat, humidity and the air polluted with smoking or breathing have to be controlled only with windows or doors. During the warmer seasons it is possible to have the needed ventilation through windows but in cold season. there are limitation such as dweller's poor health or heat control in side. This study was aimed at finding out the amount of flowing air into and out of the room caused by the difference in temperatures of the outside and the inside to figure out the proper size of the vent per cubic meter of the room space, and also designed to calculate the effect that heat loss from the vent causes on the room temperature.