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오택현 한국세법학회 2022 조세법연구 Vol.28 No.1
This paper introduces four of the Korean Supreme Court decisions rendered in 2021 relating to the Framework Act on National Taxes and Framework Act on Local Taxes. Regarding the Framework Act on National Taxes, (ⅰ) the Korean Supreme Court ruled that where unlawful acts of a representative of a corporation or an employer, etc., other than a de facto representative, were done as part of criminal acts such as fraud, breach of trust, etc., the victim of which is the taxpayer, for the purpose of promoting his/her own or a third party’s interests against the interests and intention of the taxpayer and the taxpayer could not easily recognize or expect their unlawful acts as the other party to a transaction engaged therein, unfair under-reporting penalty tax may not be imposed upon the taxpayer on the grounds of the unlawful acts with regard to understated reports by unlawful acts based on the breach of trust of an employer, etc., but that such and unlawful acts based on the breach of trust of an employer, etc. are included in “unlawful acts” as referred to in long-term statute of limitations. (Supreme Court en banc Decision 2017Du38959 rendered on February 18, 2021). (ⅱ) The Korean Supreme Court ruled that where a person who has pledged his/her property to secure another's obligation to secure another's obligation lost his/her ownership of the collateral due to an auction held to exercise the right to collateral, but was unable to exercise his/her right to reimbursement due to the debtor's bankruptcy, it cannot be deemed as a ground for a subsequent refund claim under the Framework Act on National Taxes (Supreme Court Decision 2020Du53699 rendered on April 8, 2021). (ⅲ) The Korean Supreme Court ruled held that a “notice of change in income amount” did not constitute a “tax assessment notice" under the Framework Act on National Taxes, and thus, was not subject to pre-assessment notice, which mandates the taxpayer’s ability to request for a Review of Adequacy of Tax Imposition. (Supreme Court Decision 2020Du52689 rendered on April 29, 2021). Regarding the Framework Act on Local Taxes, the Korean Supreme Courtruled that if a person does not exercise direct influence over the management of a corporation but exercises influence through a relative, etc., a special relationship based on a management control relationship can be recognized only if such influence is evaluated as equivalent to that directly exercised by the person himself/herself, and reconfirmed that if a person with a special relationship with an existing oligopolistic shareholder received shares from the existing oligopolistic shareholder, but there is no change in the ratio of total shares owned by the existing oligopolistic shareholder and the new oligopolistic shareholder, the person cannot be subject to deemed acquisition tax. (Supreme Court Decision 2020Du49324 rendered on May 7, 2021)
기호음료에 노출된 전기부품의 절연파괴 및 화재 위험성에 관한 연구
오택현,김응식 한국화재소방학회 2019 한국화재소방학회논문지 Vol.33 No.1
Refrigerator and heating cabinet fires due to the dielectric breakdown of electronic components caused by leakedbeverages are being reported frequently. On the other hand, there has been little interest in measuring the electricalcharacteristics of beverages and studying the cause of fires. In this paper, the electrical conductivity and total dissolvedsolids (TDS) for 32 different beverages commonly sold in South Korea were measured to study the relationship betweenthe electrical conductivity and dielectric breakdown. Out of these 32 beverages, based on the measurements, somecharacteristic beverages were selected and further dielectric breakdown tests were conducted. The results showed that theprobability of a fire is higher for beverages with high electrical conductivity. Interestingly, beverages with low electricalconductivity had a high likelihood of fire depending on the type of beverage. Moreover, some conditions that cause sparkignition, which lead to fires in electronic components, were identified. 최근 상가에서 사용되는 온장고에서 저장된 기호음료들의 유출로 인한 절연파괴로 화재가 발생한 사례가 자주보고되고 있다. 하지만 기호음료의 전기적 특성과 음료 유출로 인한 화재 발생 원인에 대한 연구는 미비한 상태이다. 이에 본 연구에서는 이에 대한 인과 관계를 밝히고자 기호음료 32종을 선별하여 전도도 및 총 용존 고형물질(TDS)의농도를 측정하였다. 그리고 이를 바탕으로 음료를 선별하여 전극 간 절연파괴 시험과 회로에 소자와 음료를 같이배치한 후 모의실험을 실시하였다. 그 결과 화재 발생 가능성은 전도도가 높은 음료는 물론 낮은 음료라도 발화 가능성이 있다는 사실을 실험적으로 확인하였다. 또한, 기호 음료의 유출로 회로상에서 불꽃 방전을 일으키는 여러 조건을 발견할 수 있었다.