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        • KCI등재

          엔화스왑예금의 과세문제와 그 해결 : 대법원 2011. 4. 28. 선고 2010두3961 판결 평석

          김유철(Kim Yu Chul) 서울시립대학교 법학연구소 2012 조세와 법 Vol.5 No.1

          금융상품의 경우 세부담을 줄이기 위한 노력은 바로 수익성으로 연결되기 때문에, 금융회사들은 현행법의 규제의 공백 찾기 위한 노력을 아끼지 않았다. 이러한 노력의 일환으로 엔화스왑예금이라는 금융상품이 나타나게 되었고, 이 상품의 내용이 예금의 이자와 환차손익의 결합이라는 점에서 이자소득으로 볼 수 있는지, 그리하여 과세할 수 있는 지가 논란이 있어 왔다. 위 논란에 대한 하급심의 판단은 엇갈렸으나, 대법원 2011. 4. 28. 선고 2010두3961 판결은 엔화스왑예금이 과세대상인지 아닌지에 대한 논란의 종지부를 찍었다. 현행 소득세법은 유형별 포괄주의를 채택하고 있는 바, 유사성을 표지로 하여 이에 포섭이 되는 경우에는 과세대상으로 한다. 그러나 대상판결은 엔화스왑예금은 소득세법이 열거한 이자소득과의 유사성이 없다는 이유로 과세대상이 아니라고 판단하였다. 그 근거는 명문의 규정이 없다는 것이었다. 조세법률주의를 엄격하게 따른 판결이라고 평가할 수 있다. 그러나 이 사건의 엔화스왑예금의 내용은 정기예금계약과 선물환계약이었는데 선물환율에는 이자율이 이미 반영되어 있기 때문에 표면적으로 예금의 이자라는 실체가 없으나 마치 예금의 이자와 유사한 것처럼 보인다. 그럼에도 불구하고 대상판결은 명확한 근거를 제시하지 않고 유사성이 없다고 보았다. 이에 대한 해석의 여지는 여전히 남아있다. 그리고 엔화스왑예금의 성격에 대하여 해석상의 다툼이 있었으나, 대상판결은 엔화정기예금과 선물환계약을 별개의 것으로 보아 선물환계약을 예금과 무관한 것으로서 예금의 이자와 유사성이 없다는 결론을 위한 전제를 내세웠다. 대상판결은 법해석학적으로는 타당한 결론이지만, 탈법적인 수단을 이용한 담세력이 있는 자에 대하여 과세권이 없게 만드는 데 힘을 실어주었다는 점에서 비판을 받는다. 결국 이는 입법적인 해결 외에는 방법이 없다는 아쉬운 결론이 된다. 담세력 있는 자에 대한 不과세는 조세정의, 조세평등에 반한다. 그러므로 이 같은 납세자의 과세회피에 대하여 미국의 IRC section § 988과 같은 규정을 도입하여 각 거래를 하나의 거래로 볼 수 있도록 도입하자는 견해에 찬동한다. 발 빠른 경제주체를 조세당국이 따라가려면 시의적절한 입법이 최선일 것이다. 결국 이에 따라 현행 소득세법은 2012. 1. 1.부터 제16조 제1항 제13호를 신설하여 각 거래가 결합한 경우에 과세대상인 이자소득으로 본다. 그리하여 좀 더 현실을 반영한 제도가 마련됨으로 인하여 조세법률주의에 의한 과세가 가능해짐은 바람직하다고 할 것이다. As the effort of the reduction of tax loss about financial instrument linked to own profitability, the finance firm have not spared the an effort to find the inadequacy of the tax system. Therefore they made the financial instrument named "Japanese Yen Swap Time Deposit (YSD henceforth)", so there had been the heated debates about its taxability because it had the concomitance of an interest on a deposit and a exchange profit. The judgments of the lower court were not consistent, but the Supreme Court judgement in 2011. 4. 28[2010두3961] put an end to the debates. Current the Income Tax Law adopt negative system which see the object of taxation having similarity with the interest income. But the Supreme Court judged in favor of the plaintiff because there are not similarity between Japanese Yen Swap Time Deposit and the interest income in the Income Tax Law. The reason of the judgement was the none of the matched regulation. This judgement have been evaluated to stick to the principle of no taxation without law. However Japanese Yen Swap Time had the characters of time deposit and forward exchange, though the interest on deposit was no existent outwardly it was likely similar because the forward exchange rate contained the interest rate. Nevertheless the judgement did not give the basis of judgement, it judged that they were different. So the possibility of the debates have still remained. And there were debates of the interpret about the character of Japanese Yen Swap Time, the Supreme Court judgement gave the premise which was the difference between the time deposit and the forward exchange. The Supreme Court judgement was reasonable with jurisprudential analytics. But it was criticized that it encouraged the evasion of the law or the tax evasion because it was exempted from taxation to the people having taxable capacity. Ultimately the effective solution in this case is none except the legislative. The exemption from taxation to the people having taxable capacity is violated the tax justice and tax equity. Accordingly I agree the opinion to let impose the State IRC section § 988 regarding several transaction as one transaction. Therefore a timely legislation is best way to follow the deft economic units. For this reason, the current Income Tax Law added the article 16-(1)-13 that several transaction by the medium of the derivative merge one transaction from January 1. 2012. Consequently it will be possible to tax similar financial instrument even if it must abide by the principle of no taxation without law.

        • KCI등재

          주제별 논단 : 자본시장통합법의 쟁점과 과제 ; 자본시장통합법상 금융투자회사의 지급결제서비스 제공과 관련한 주요 쟁점

          김유철 ( Yu Chul Kim ), 노영래 ( Young Nae Roh ) 한국금융법학회 2006 金融法硏究 Vol.3 No.1

          The Financial Investment Services and Capital Market Act is aimed at promoting financial innovation and competition through advanced regulatory reform to eventually form a competitive capital market. It also contains an article allowing financial investment firms to provide payment and settlement services such as settlement, remittance and deposit and withdrawal on demand through their customer accounts. Specifically, this sets up a legal basis for the firms to join the retail payment systems through the firms`representative financial institution and an agency bank. Now securities firms provide their customers with payment services of a similar level to those banks provide to their own customers by entering into contracts with banks about virtual banking account. But this method has involved not only some restrictions on available service hours and coverage but also conflicts over service charges between parties to the contract. In order to reduce those inconvenience, the draft legislation would allow financial investment firms to participate in retail payment systems. But the proposal poses a number of problems. Above all, it would undermine the current principle of preventing infringement of other financial institutions`turfs among banks, securities firms and insurance firms because it would actually enable financial investment firms to handle demand deposits. Securities firms`direct provision of payment services to their customers is not expected to achieve its desired goals such as fostering competitiveness of financial investment firms, reducing the service charges levied on financial investment firms and attracting inflows of cash balances held by household, while it might be confidently expected to increase the service charges imposed on customers. In addition, it will cost Korea Securities Finance Corporation(KSFC) and individual securities firms a large amount of money to develop and maintain new electronic devices and in-house systems. Unnecessary social costs will occur as a result of the rising settlement risk to the retail payment systems. Accordingly, the implications suggested by this paper are as follows. First, thorough reviews of the principles which restrict corporate firms`holding of bank stocks above a certain ceiling and prevent infringement of other financial institutions`turfs among banks, securities firms and insurance firms should be conducted before discussing the issue officially. Second, decisions should be made considering comprehensively such factors as the risk management system and the settlement practices of financial investment firms because it is hard to say whether having financial investment firms deal with payment services is directly related to improving competitiveness.

        • KCI등재
        • KCI등재
        • KCI등재

          유방암 전이에 의한 압박 시신경병증 1예

          정재욱,진현철,김광수,김유철,Jae,Wook,Jung,MD,Hyun,Chul,Jin,MD,Kwang,Soo,Kim,MD,Yu,Cheol,Kim,MD 대한안과학회 2010 대한안과학회지 Vol.51 No.8

          '스콜라' 이용 시 소속기관이 구독 중이 아닌 경우, 오후 4시부터 익일 오전 7시까지 원문보기가 가능합니다.

          Purpose: To report a case of compressive optic neuropathy due to breast cancer metastasis to the periorbital lesion 26 years after the treatment of primary cancer. Case summary: A 64-year-old female presented with headache, facial pain and visual disturbance in her left eye for four months. The patient had received chemotherapy and radiotherapy after left breast modified radical mastectomy for invasive ductal carcinoma 26 years previously, and right breast wide resection with axillary dissection nine years earlier. Best corrected visual acuity was 20/20 in the right eye and 8/20 in the left eye. The color perception test showed abnormal findings in the left eye. MRI and PET-CT revealed an enhancing mass in the left periorbital area that was compressing the optic nerve. Partial resection of the tumor and left orbital wall was performed. Adjuvant chemotherapy and radiotherapy was performed after the operation. After two months later, the best corrected visual acuity was 20/20 in the left eye, and the color perception test showed normal findings, which have been maintained for one year. Conclusions: Prompt management can result in visual recovery in patients with compressive optic neuropathy caused by breast cancer metastasis. J Korean Ophthalmol Soc 2010;51(8):1161-1165

        • KCI등재

          증례 : 간세포암종에 대한 Cyberknife 치료 후 완전관해가 왔던 환자에서 하반신 마비가 발생한 1예

          노금엽 ( Geum Youb Noh ), 한철주 ( Chul Ju Han ), 김연주 ( Youn Joo Kim ), 양기영 ( Ki Young Yang ), 박수철 ( Su Cheol Park ), 김진 ( Jin Kim ), 김유철 ( Yu Cheol Kim ), 김미숙 ( Mi Sook Kim ) 대한간암연구학회(구 대한간암연구회) 2011 대한간암학회지 Vol.11 No.2

          Radiation therapy (RT) is one of the managements for unresectable hepatocellular carcinoma (HCC). Traditionally, RT has played only a limited role in HCC treatment because of its low efficacy and the low tolerance of the liver for this modality. However, as the technology of RT grows rapidly in recent years, indication of RT for HCC has been extended remarkably. Stereotactic body radiation therapy (SBRT) is a technique that allows precise delivery of a large ablative radiation dose to the tumor while sparing normal surrounding tissue in 1 to 5 fractions. As RT becomes useful therapeutic strategy, the important problem is that there could be serious complication after RT. Here we present a case of 54 years old male with advanced stage of HCC, who underwent a serious neurologic complication of paraplegia following Cyberknife (CK) treatment. He had a huge HCC in right lobe of the liver, and initially transarterial chemoembolization (TACE) was performed with an unsatisfactory response. Therefore, CK was performed, and another TACE was done for a new lesion, which was followed by remarkable complete remission of the tumor. However, paraplegia developed in both of his lower extremities a year after CK. Investigation has shown radiation myelitis as the cause of paralysis. Three and a half years have passed since CK treatment, and HCC is still in complete remission state, however, paraplegia is persistent now. Radiation myelitis should be considered as a complication, when CK is applied to treatment of HCC.

        • KCI등재

          증례 : TACE와 Sorafenib 치료 후 수술을 시행한 간세포암종 1예

          노금엽 ( Geum Youb Noh ), 한철주 ( Chul Ju Han ), 김연주 ( Youn Joo Kim ), 양기영 ( Ki Young Yang ), 박수철 ( Su Cheol Park ), 김진 ( Jin Kim ), 김유철 ( Yu Cheol Kim ), 최윤희 ( Yoon Hee Choi ), 이효락 ( Hyo Rak Lee ) 대한간암연구학회(구 대한간암연구회) 2011 대한간암학회지 Vol.11 No.1

          Surgical resection for hepatocellular carcinoma (HCC) is one of the managements, showing improved long term survival. Nowadays, it is being accepted as the main curative treatment. However, the biggest problem we used to face is that surgery cannot be applied at the point of presentation in many patients due to advanced stage. Here we present a case of 54 years old female, who had transarterial chemoembolization (TACE) and sorafenib due to advanced stage of HCC, and later underwent curative surgery due to remarkable response. She had a CT scan of abdomen, which showed multiple huge masses. HCC was confirmed by ultrasonography-guided liver biopsy. TACE was performed once. After TACE, the size of masses increased. Therefore, sorafenib was administered and then continued for 9 months. As partial response was obtained at that time, surgical resection was successfully done. In the pathological report of removed tumor, we could confirm total necrosis of tumor. Now, it`s been 6 months and she is followed up without any recurrence.

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