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RISS 인기검색어
- 검색키워드
- 저자 : 심학섭 ( Hak-sup Shim ) (검색결과 3 건)
- 무료
- 기관 내 무료
- 유료
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심학섭(Hak-Sup Shim) 한국관세학회 2007 관세학회지 Vol.8 No.4
The purpose of this study is to settle who is real customs taxpayer based on the Korean court decisions and what should be considered to settle that problem. Supreme Court accepts the real taxation principle in Customs Law to decide who should be taxpayer regardless of the existence of such clauses. The court shows several facts that should be considered in distinguishing between the tax evader and the tax payer. In applying the rule of Supreme Court, there are lots of barriers because the customs law have own specific aspects comparing to domestic tax laws. Analyzing Supreme Court rules, I specify the standards that distinguish between evaders and real taxpayers in customs law.
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이온화식 상수도관 내부 부식억제기의 철 시편에 대한 부식억제 효과측정
유미선 ( Mee-seon Yu ),양성봉 ( Sung-bong Yang ),심학섭 ( Hak-sup Shim ),이승혁 ( Seung-hyeok Lee ) 한국환경기술학회 2020 한국환경기술학회지 Vol.21 No.6
This study aimed to measure the anti-corrosion effect of the zinc ionization device in running water. Cartridges of iron coupons were immersed in 2 plastic pipes that had flown the tap water for 20 days. Initial and final concentrations of ferrous ion and zinc cation in water were measured and weight losses of each coupon were weighed. And finally corrosion area of each coupons was compared with analyzing black and white figure of each corroded coupon by use of Image J program. Average weight loss of the coupons in running water with no corrosion inhibitor is 486 ㎎/dm<sup>2</sup> for 20 days, whereas that of coupons with the corrosion inhibitor is 438 ㎎/dm<sup>2</sup> for same period. Relative anti-corrosion effect of the inhibitor was calculated to be only 9.8 % with weight loss method. Average % areas of each corroded coupons with the inhibitor or no inhibitor were 20.5 % and 43.9 %. Relative anti-corrosion effect shown by average corroded area was 53.3 %. Inhibition effect of zinc ionization device in tap water indicated that corrosion area on the iron-coupon surface was decreased largely by dissolving zinc ion from zinc metal in water even though difference of weight loss of iron coupon was very small.
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아연 이온화 장치의 상수 중 철 시편과 수도 배관에 미치는 부식억제 효과 예측
유미선 ( Mee-seon Yu ),이승혁 ( Seung-hyeok Lee ),최정욱 ( Jung-wook Choi ),심학섭 ( Hak-sup Shim ),양성봉 ( Sung-bong Yang ) 한국환경기술학회 2021 한국환경기술학회지 Vol.22 No.3
This study quantitatively investigated the inhibition effect of corrosion on iron coupons and water pipes by ionization of zinc metal in tap water line. After installing iron coupons into water pipes and running tap water for 20 days, the average difference of the annual corrosion rates calculated from the weight losses of iron coupons with or without the ionization device was estimated to be 12.8 %. Comparing corrosion rates with or without corrosion inhibitor on new iron coupons showed higher difference in corrosion rates, but over time, the difference of corrosion rates between absence and presence of inhibitor had decreased gradually. It was also confirmed that the less rust-free pure iron area on the iron specimen and the less pure iron surface to react with oxygen in water gradually reduces the corrosion rate. X-ray diffraction analysis of the rust generated on iron coupons confirmed that most of them were red hematite(Fe<sub>2</sub>O<sub>3</sub>), and that some of the blackish parts were magnetite. It is known that the rust generated causes red tap water to fall, some of which develop into foot corrosion, resulting in pin-holes in the water pipes. Therefore, based on existing research results, we predicted the breaking time due to foot corrosion of iron coupons with or without corrosion inhibitors. Zinc corrosion suppressors were installed in water pipes where corrosion had already progressed and rusted, and the internal surface of the water pipes was observed to increase the relative ratio of the black magnetite components over time, and it was believed that corrosion suppressors could be expected for a long time.
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