국제적 조세분쟁에서 상호합의절차의 ADR 활용에 관한 비교법적 검토

김성화(Kim, Sung Hwa) 한국세무사회 부설 한국조세연구소 2024 세무와 회계 연구 Vol.13 No.1

Recently, as a procedure for resolving international tax disputes, the Alternative Dispute Resolution Procedure (ADR) has been used as a complementary procedure for mutual agreement in addition to the arbitration procedure based on the international tax treaty. Since the digital transformation (DX) of the economy is changing widely due to the development of information and communication technology (ICT) and artificial intelligence (AI), the introduction of ADR, such as mediation procedures, is important as a response to most countries that have not introduced mandatory binding arbitration procedures. Therefore, in this paper, measures to utilize various ADRs such as mediation procedures, reconciliation procedures, and expert evaluation are presented as follows. First, in the mediation process, the mediator only cooperates so that the parties to the dispute can reach an agreement smoothly, but does not present opinions or judgments on the matter. It is arbitrary for the competent authority to utilize the opinions or evaluations of experts, and there is no obligation to be bound by them. Second, with respect to the transparency of the procedure, the characteristic of ADR is to promote mutual agreement or arbitrarily delegate evaluation or views on issues to experts, etc., and the procedure should be flexible. Also, as with the arbitration procedure, the procedure should not be disclosed and the contents of the use of ADR should not be published. Third, it is important to take a form that can be properly explained to the parties to the dispute, and a systematic management of ADR is needed so that experts, etc. can properly utilize the procedure. Fourth, since investigation activities such as the recognition of facts by experts, etc. include confidential information such as taxpayers, it is important for ADR to protect them in accordance with the provisions of the tax treaty, as in arbitration procedures. Fifth, due to problems such as human resources of the other country, appropriate experts, etc. cannot be selected when the other country is a developing country, so it is necessary to give certain consideration for appointment.

대구시 대표 가로경관의 색채현황에 관한 연구

김성화(Kim Sung-hwa),김종하(Kim Jong-ha) 한국색채학회 2001 한국색채학회 학술대회 Vol.2001 No.-

흰쥐의 일차배양 간세포에서 Glycyrrhizin 및 Baicalin의 간 보호 활성 평가

김성화(Sung-Hwa Kim),천호준(Ho Jun Cheon),박진구(Jin-Gu Park),김영식(Yeong Shik Kim),강삼식(Sam Sik Kang),허광화(Guang Hua Xu),이승호(Seung Ho Lee),손건호(Kun Ho Son),이선미(Sun-Mee Lee) 대한약학회 2006 약학회지 Vol.50 No.6

The aim of this study was to investigate the protective effects of glycyrrhizin, active glycosides of Glycyrrhizae Radix, and baicalin, bioactive flavonoid isolated from Scutellariae Radix, on hepatocyte injury induced by carbon tetrachloride(CCl4, 10mM), tert-butyl hydroperoxide (TBH, 0.5 mM), and D-galactosamine (GalN, 30mM). Primary cultures of rat hepatocyte (18 hr cultured) were treated with CCl4, TBH, or GalN and various concentrations (0.1, 1, 10, and 100 μM) of glycyrrhizin or baicalin. Activity was accessed by determining the release of lactate dehydrogenase (LDH) and aminotransferses. CCl4 significantly increased the levels of LDH, alaine aminotransferase (ALT), and aspartate aminotransferase (AST) and these increases were prevented by baicalin concentrations of 0.1, 1, and 100μM. The increases in ALT and AST levels were reduced by glycyrrhizin concentration of 100 μM. The level of LDH was markedly increased by TBH, and this increase was reduced by both glycyrrhizin and baicalin. ALT and AST levels were increased by TBH, which were prevented by glycyrrhizin and bacalin, respectively. GalN markedly increased the levels of LDH, ALT and AST. These increases was significantly reduced by both glycyrrhizin and baicalin. These results suggest that glycyrrhizin and baicalin possess the hepatoprotective activity.

이온빔 보조 반응이온 마그네트론 스퍼터링으로 증착된 TiO₂ 박막의 특성

김성화(Sung-Hwa Kim),이재홍(Jae-Hong Lee),황보창권(Chang Kwon Hwangbo) 한국진공학회(ASCT) 2002 Applied Science and Convergence Technology Vol.11 No.3

낮은 산소 부분압과 긴 타깃-기판 거리에서 DC 반응이온 마그네트론 스퍼터링(reactive magnetron sputtering; RMS) 방법으로 TiO₂ 박막을 증착하였으며, 증착되는 박막에 end-Hall 이온 소스를 이용하여 아르곤 이온빔 보조 증착을 해 주었다. TiO₂ 박막의 광학적 특성은 분광광도계에서 측정된 투과율과 반사율 스펙트럼을 이용하여 분석하였고, 구조적 특성은 AFM과 XRD를 이용하여 분석하였다. 이온빔 보조 RMS 방법으로 증착된 TiO₂ 박막은 일반적인 RMS로 증착된 박막보다 조밀도가 높고, 흡수가 낮으며, 표면거칠기가 작았다. 본 연구에서는 이온빔 보조 RMS 방법이 유전체 광학박막 코팅에 적용될 수 있음을 보여준다. Titanium oxide thin films were deposited by DC reactive magnetron sputtering(RMS) with Ar ion-beam assistance using end-Hall ion source at low oxygen partial pressure and long target-to-substrate distance. The optical and structural properties of deposited films were investigated by the measurement of measured transmittance and reflectance, atomic force microscope(AFM), and X-ray diffraction(XRD). The results show that the Ar ion-beam assisted RMS for titanium oxide thin films induces the higher packing density, lower absorption, and smoother surface than the conventional RMS, suggesting that it can be employed in deposition of optical dielectric coatings.

전신성 홍반성 루푸스에서 Lupus Band Test 와 임상 및 검사소견에 관한 연구

김성화(Sung Hwa Kim),정상립(Sang Lip Chung) 대한피부과학회 1989 대한피부과학회지 Vol.27 No.2

The lupus band test(LHT) has been proposed as a diagnostic test for lupus erythematosus(LE), differentiating discoid I E from systemic LE and also has prognostic values. For the better understanding of relation between LBT and prognosis in SLE. a study was carried out in 32 SLE patients with skin lesions. Immunofluorescent study was done with biopsies taken from involved skin and uninvolved skin of patients with SLE. The results were as follows . 1) Incidences of a positive LBT were 84% in both involved and uninvolved skin and IgM was most frequently deposited(66% & 72%) in both, whereas IgA was least frequently deposited(34% & 19%) in both. 2) Deposits in DEJ of IgG, IgM, IgA and C were found with approximately same frequency in patients with different clinical manifestations and different laboratory findings. 3) Incidences of positive LBT in patients with renal disease were approximately same as in patients without renal disease. And deposits of all clssses of immuno glcbulins were found with about the same frequency in these two groups. 4) A positive LBT composed of IgG alone or IgG and other Igs were associated with an increase of anemia, ANA, anti-DNA and hypocomplementemia. Ten renal biopsies showed diffuse proliferative glomerulonephritis(GN) in focal proliferative GN in 3 and membranous CiN in 2 and no correlation to immune deposits.

홍콩의 도시디자인 컨트롤 수법 및 가이드라인의 특성에 관한 연구

김성화(Kim Sung-Hwa) 대한건축학회 2011 대한건축학회논문집 Vol.27 No.7

Hong Kong, which has one of the highest density environments in the world, established Urban Design Guidelines in 2002 and has been controlling urban design through statutory regulations and administrative guidance with Urban Design Guidelines. Under this circumstance, Hong Kong has been enhancing the city’s brand and image by contriving urban renewal and strengthening of its competitive power through Improvement Plans for areas and Renewal Plans of Waterfronts. Hong Kong comprises of a very mountainous terrain, varied coastlines and a good natural harbour. Because of buildings having historical value, commercial buildings and a natural context, many people have been visiting Hong Kong for a considerable time and its image promotes a world-class city. Therefore, this study aims to analyze the characteristics of control techniques relevant to the urban development of Hong Kong and a case study. The case study of the Improvement Plan for Tsim Sha Tsui, which was completed in the form of final reports in 2007, is reviewed. Finally, review of the potential application and suggestions for plans and policies for activation of urban in Daegu and Kyungpook will be made. The methodology is literature review on urban design control and guidelines and field trip for taking pictures in the area of Tsim Sha Tsui.

기술창업기업의 경영전략에 관한 연구

김성화 ( Kim Sung Hwa ),이규봉 ( Lee Gyu Bong ) 아시아문화학술원 2016 인문사회 21 Vol.7 No.4

기술창업기업들이 기술을 기반으로 창업을 하지만 주요 기술의 상용화단계에서 사업화의 한계를 직면하게 되는데 이것을 죽음의 계곡(Valley of Death)이라하고, 사업화에 성공하였다 하더라도 창업기업 경영과정에서 초기시장과 주류시장 고객들의 가치 불일치로 수렁에 빠져서 나오지 못하는 상황을 캐즘(Chasm)이라고 한다. 초기 기술창업기업들의 대부분이 기술만을 믿고, 경영전략을 소홀히 하여 죽음의 계곡과 캐즘을 겪게된다. 본 연구에서는 기술창업기업들이 죽음의 계곡과 캐즘을 극복하고, 새로운 주류시장에 진입하기 위한 경영전략에 관한 방안을 제시하고자 한다. 서론에서는 연구배경과 목적 및 기술창업기업의 개념과 경영전략의 필요성 등을 살펴보았고, 본론에서는 죽음의 계곡과 캐즘 및 경영전략에 대한 이론적인 고찰을 실시하였고, 결론에서는 LS전선(주)의 회생전략 실증분석사례를 통하여 창업기업들의 경기침체기 기업회생전략 즉 경영전략 방안을 제시하였다. 본 연구가 가지고 있는 정책적 함의는 LS전선(주)이라는 대기업의 경영전략을 실증 분석하여 소규모 기술창업기업들이 실패를 극복하고, 지속적 성장을 꾀하는 방안을 제시하는 것이며, 그럼에도 불구하고, 문헌적 고찰과 선험적 연구 등으로 이루어지고 있어서 초기창업기업들에게 적용하는 것은 한계가 있음을 밝히고, 앞으로 다양한 실증사례와 양적인 분석방법을 통하여 보완하고자 한다. The purpose of this study is how to convert a loss-making company into a profit-making company by implementing management strategy. Most technology-based startups tend to run technology oriented management and face the valley of death in research and invention stage and cross the chasm between the early market and the mainstream market. Only a few startups survived while passing through the valley of death and crossing the chasm through management strategy. Management strategy is to turn the company from a negative point - caused by the valley of death or the chasm - to a position one, and to reverse the position from loss to profit. To prove the usefulness of management strategy for business failure, a case study of LS Cable Co,. Ltd was conducted. The main results of the study were as follows: Firstly, all the technology-based startups did not succeed without the alliance between management strategy and technology. Secondly, after achieving their core competency, startups showed a tendency to diversify their products and businesses. Finally, it was highly recommendable to adopt the combination of two or more categories of turnaround strategies when passing through the valley of death and the chasm. It is suggested that various activities on management strategies using small sized company`` business success or failure should be made.

알레르기 질환과 주거환경

김성화(Kim, Sung-Hwa) 대한건축학회 2015 建築 Vol.59 No.2

독일 조직재편법상 회사분할제도 : 이해관계자 보호를 중심으로

김성화(Kim Sung hwa) 중앙대학교 법학연구원 2017 法學論文集 Vol.41 No.2

Under the premise that economy should attract foreign capitals and thereby be stimulated, it would unavoidably mandate the protection of minority shareholders and creditor in corporate division under the Commercial Act. That is, it is necessary to restrict controlling shareholders who are found to have abused corporate profits in corporate governance. However, the regulation for protection of employee is quite difficult to mandate specifically between corporate law and labor law. In this article, it seeks to compare on the protection of employee in corporate division of Germany and Japan. It reflects a general reluctance to compare shareholder capitalism theory and stakeholder capitalism theory as long as they are not directly involved in corporate profits among civil law countries. It is considerably difficult to apply the protection of shareholders or stakeholders because it depends on the situation where it is, so that it is unclear and ambiguous to regulate in the corporate law. In this respect, it is necessary to expand a range of regulations for protection of employee in corporate division and to examine various prominent legal theory and precedents in civil law countries. Throughout systematic approaches and thorough discussions, it seeks to explore the patterns of homogeneity and heterogeneity that appear. There are many controversies of their effectiveness by expanding the range of regulations for protection of employee and introducing the co-determination regime in corporate division, so that it has a thorough grasp of substantial continuous and systematic measures of regulations for shareholders and stakeholders in Korea. Therefore, it is necessary to set out a conceptual framework and a factual basis with the important issues of protection of employee regulations facing the Commercial Act can be fruitfully explored in Korea.

노발리스의 융합학문 연구와 수학 -자연의 질서, 무한성의 형식으로서 수학

김성화 ( Sung Hwa Kim ) 한국독어독문학회 2016 獨逸文學 Vol.57 No.1

Wie in der Fibonacci-Folge ist die Mathematik bei Novalis eine "Magie der Zahlen", die das Gesetz der Natur widerspiegelt. Als Chiffre und Symbolsystem der Naturgesetze wurde in der mathematischen Forschung versucht, Novalis` mit seinen Gedanken zum Prinzip der Romantisierung, der Endlichkeit und Unendlichkeit der Welt und der organischen Weltanschauung zu verbinden. Der Allgemeine Brouillon, in dem Novalis sein Projekt der Enzyklopadie entwarf, beinhaltet seine meiste mathematische Forschung; diese reflektiert die Tendenz der Mathematikforschung des 18 Jahrhunderts. Der erste Ansatz betrifft die Ahnlichkeit von Mathematik und Sprache als Formel der Unendlichkeit. Bei Novalis ist die mathematische Formel "Glieder der Natur", die frei sind und autonom entwickelt werden konnen. Die Affinitat zwischen Sprache und Mathematik zeigt darin, dass beide ``Systeme`` sind: Systeme von Buchstaben bzw. von Zahlen. Mit der Selbstreflexivitat und autonomen Erzeugbarkeit etablieren Zahlen und Buchstaben ihre eigene Welt als Mikrokosmos. Als ein erzeugendes Symbolsystem fuhrt Novalis die mathematische Formel der "Potenzierung" und "Logarithmisierung" im Prinzip der Romantisierung ein, um die "Wechselerhohung und Erniedrigung", die Endlichkeit und Unendlichkeit der Welt im Wechsel zu erklaren. Sein Versuch, dieses Verhaltnis zwischen Teil und Ganzem, Mikrokosmos und Makrokosmos, Endlichkeit und Unendlichkeit zu veranschaulichen, zeigt sich in seinen Studien uber Differenzialund Integralrechnung.