세무법인의 지배인 선임에 대한 상법 준용 규정의 명확성에 관한 연구67)

권효상 ( Kwon¸ Hyo Sang ) 건국대학교 법학연구소 2021 一鑑法學 Vol.- No.50

각종 특별법에 따른 법인의 경우에 해당 법에 규정되지 아니한 사항은 상법을 준용하도록 규정하고 있다. 즉, 각종 특별법상의 법인은 그 규모 확대와 더불어 활발한 활동을 하기 위하여 보조자를 두게 되는데, 이러한 경우에 상법의 규정이 준용된다. 특히, 세무사법에 따른 세무법인의 경우에, 이러한 보조자 중 상법상 정형화된 포괄대리인인 지배인이 선임된다면, 소송을 포함한 업무의 수행이 가능하게 된다. 즉, 이는 지배인이라는 개념이 상법상 정형화되어 있다는 점에서 납세자인 일반 국민의 세무대리의 편익과도 연결되므로, 그 해석에 관하여 살펴볼 필요성이 있다. 따라서, 본 논문에서는 특별법상의 법인 중 세무법인을 중심으로 법인의 업무에 관한 재판상 또는 재판 외의 모든 행위를 할 수 있는 대리인의 선임 가능성과 상법상 지배인 규정을 적용할 수 있는지 여부에 대하여 살펴보았다. 법원은 변호사가 상인이 아니라고 보고 있고, 국세청은 유권해석에서 세무법인 분사무소에 세무사가 아닌 자를 상법상의 지배인으로 선임할 수 없다고 보는 것과 달리, 법원은 유사한 전문 자격사인 공인중개사에 대하여 상인으로 판시하고 있고, 협동조합과 상호보험회사 등과 같은 ‘중간법인’에 대해 상인자격을 인정하였다. 그리고, 최근에는 변호사가 중개업을 영위하다가 공인중개사법을 위반한 사건도 발생하였다. 즉, 이러한 일련의 현상에 비추어 보면, 법무법인에 관한 해석이 세무법인이나 기타 전문직종 법인에는 어떠한 의미를 가지는 것인지 문제가 된다. 그러면 세무법인이나 기타 전문직종 법인에 그 적용 여부를 살펴볼 필요가 있고, 세무사법상 상법의 유한회사 준용규정을 명확하게 해석할 필요도 있게 되며, 그 상인성과 지배인 등기 여부에 관하여도 살펴볼 필요가 있게 된다. 또한, 이는 세무사법에 규정되지 아니한 사항은 상법 중 유한회사에 관한 규정을 준용한다는 취지도 명확하게 할 필요가 있게 된다(세무사법 제16조의16). 따라서, 세무사법에 규정되지 아니한 사항은 상법 중 유한회사에 관한 규정을 준용한다고 규정하고 있고(세무사법 제16조의16), 세무사법에서 명시적으로 상법의 지배인 규정의 적용을 금지하고 있지 아니한 바, 국세청의 유권해석에서 지적한 세무사가 아닌 자를 제외하여, 세무사를 세무법인의 정형화된 포괄대리인인 지배인으로 선임할 수 있다면, 세무법인을 대신하여 그 업무에 관한 재판상 또는 재판외의 모든 행위를 할 수 있는 권한을 가진 정형화된 포괄대리인으로써 세무법인 업무를 활발하게 하는 장점이 있다. 이러한 점은 세무법인의 분사무소뿐만 아니라 주사무소의 경우에도 마찬가지이다. 이는 지배인이라는 개념이 상법상 정형화되어 있다는 점에서 납세자인 일반 국민의 세무대리에 있어서 편익을 제고하는 측면과도 연결된다. 결국, 세무사법상 상법의 유한회사 준용규정의 의미와 그 적용 범위를 명확히 할 필요가 있다. Tax accounting corporation can be established by certified tax accountant under the Certified Tax Accountant Act. Tax accounting corporations shall be able to perform their duties professionally and organizationally. A tax corporation can have a branch office in addition to the main office. Except as otherwise prescribed by the Certified Tax Accountant Act, the provisions on limited-liability companies under the Commercial Act shall apply mutatis mutandis to matters concerning tax accounting corporations. It does not explicitly prohibit the application of the managerial provisions of the Commercial Act in the Certified Tax Accountant Act. On behalf of the tax corporation, the manager is a comprehensive agent who has the authority to perform all judicial or extrajudicial acts relating to its business. The manager can also help activate the business of Tax accounting corporation. It is necessary to clarify the meaning and scope of application of the mutatis mutandis provisions of the Commercial Code under the Tax Accountant Law. Finally, as the size of tax accounting corporations grows, we should have legal study on the designation and the commercial registration of manager in tax accounting corporation.

Thermal, Tribological, and Removal Rate Characteristics of Pad Conditioning in Copper CMP

Hyosang Lee,Darren DeNardis,Ara Philipossian,Yoshiyuki Seike,Mineo Takaoka,Keiji Miyachi,Shoichi Furukawa,Akio Terada,Yun Zhuang,Len Borucki 한국전기전자재료학회 2007 Transactions on Electrical and Electronic Material Vol.8 No.2

High Pressure Micro Jet (HPMJ) pad conditioning system was investigated as an alternative to diamond disc conditioning in copper CMP. A series of comparative 50-wafer marathon runs were conducted at constant wafer pressure and sliding velocity using Rohm & Haas IC1000 and Asahi-Kasei EMD Corporation (UNIPAD) concentrically grooved pads under ex-situ diamond conditioning or HPMJ conditioning. SEM images indicated that fibrous surface was restored using UNIPAD pads under both diamond and HPMJ conditioning. With IC1000 pads, asperities on the surface were significantly collapsed. This was believed to be due to differences in pad wear rates for the two conditioning methods. COF and removal rate were stable from wafer to wafer using both diamond and HPMJ conditioning when UNIPAD pads were used. Also, HPMJ conditioning showed higher COF and removal rate when compared to diamond conditioning for UNIPAD. On the other hand, COF and removal rates for IC1000 pads decreased significantly under HPMJ conditioning. Regardless of pad conditioning method adopted and the type of pad used, linear correlation was observed between temperature and COF, and removal rate and COF.

Study of Inhibition Characteristics of Slurry Additives inCopper CMP using Force Spectroscopy

Hyosang Lee,Ara Philipossian,Suryadevara V. Babu,Udaya B. Patri,Youngki Hong,Laertis Economikos,Michael Goldstein 한국전기전자재료학회 2007 Transactions on Electrical and Electronic Material Vol.8 No.1

Using a reference slurry, ammonium dodecyl sulfate (ADS), an anionic and environmentally friendly surfactant, was investigated as an alternative to BTA for its inhibition and lubrication characteristics. Results demonstrated that the inhibition efficiency of ADS was superior to that of BTA. Coefficient of friction (COF) was the lowest when the slurry contained ADS. This suggested that adsorbed ADS on the surface provided lubricating action thereby reducing the wear between the contacting surfaces. Temperature results were consistent with the COF and removal rate data. ADS showed the lowest temperature rise again confirming the softening effect of the adsorbed surfactant layer and less energy dissipation due to friction. Spectral analysis of shear force showed that increasing the pad-wafer sliding velocity at constant wafer pressure shifted the high frequency spectral peaks to lower frequencies while increasing the variance of the frictional force. Addition of ADS reduced the fluctuating component of the shear force and the extent of the pre-existing stick-slip phenomena caused by the kinematics of the process and collision event between pad asperities with the wafer. By contrast, in the case of BTA, there were no such observed benefits but instead undesirable effects were seen at some polishing conditions. This work underscored the importance of real-time force spectroscopy in elucidating the adsorption, lubrication and inhibition of additives in slurries in CMP.

Development of a Pad Conditioning Method for ILD CMP using a High Pressure Micro Jet System

Hyosang Lee,Darren DeNardis,Ara Philipossian,Yoshiyuki Seike,Mineo Takaoka,Keiji Miyachi,Toshiro Doi 한국전기전자재료학회 2007 Transactions on Electrical and Electronic Material Vol.8 No.1

The goal of this study is to determine if High Pressure Micro Jet (HPMJ) conditioning can be used as a substitute for, or in conjunction with, conventional diamond pad conditioning. Five conditioning methods were studied during which 50 ILD wafers were polished successively in a 100-mm scaled polisher and removal rate (RR), coefficient of friction (COF), pad flattening ratio (PFR) and scanning electron microscopy (SEM) measurements were obtained. Results indicated that PFR increased rapidly, and COF and removal rate decreased significantly, when conditioning was not employed. With diamond conditioning, both removal rate and COF were stable from wafer to wafer, and low PFR values were observed. SEM images indicated that clean grooves could be achieved by HPMJ pad conditioning, suggesting that HPMJ may have the potential to reduce micro scratches and defects caused by slurry abrasive particle residues inside grooves. Regardless of different pad conditioning methods, a linear correlation was observed between temperature, COF and removal rate, while an inverse relationship was seen between COF and PFR.

The QbD Approach for Manufacturing Stem Cell-derived Artificial Red Blood Cells

Hyosang LEE,Janghan LEE,So Yeon HAN,Eun Mi LEE,Eun Jung BAEK,Won-Seok CHOI 한국생물공학회 2023 한국생물공학회 학술대회 Vol.2023 No.4

In Vitro Maturation of Tiger Oocytes : Case Report

Hyosang Lee,Xijun Yin,Youngho Lee,Sejin Jeon,Youngil Suh,Sujin Jo,Eugene Choi,Wongi Min,Donghan Oh,llkeun Kong 한국동물생명공학회(구 한국동물번식학회) 2004 Reproductive & Developmental Biology(Supplement) Vol.28 No.2s

A Study on Machine Translation Error with special reference to Naver papago

Hyosang Lim,Hay-gyu Lee 한국외국어대학교 통번역연구소 2019 한국외국어대학교 통번역연구소 학술대회 Vol.2019 No.07

Experimental and Computational Study on the Mold Shrinkage of PPS Resin in Injection Molded Specimen

( Hyosang Pak ),( Hyojin Sim ),( Hyeon-kyung Oh ),( Guen-ho Lee ),( Min-a Kang ),( Min-young Lyu ) 한국고무학회 2020 엘라스토머 및 콤포지트 Vol.55 No.2

In this study, molding shrinkage of PPS resin was investigated. Two types of PPS resins with differing glass fiber and calcium carbonate content were used for this purpose. To observe mold shrinkage, molding conditions based on injection temperature, injection speed, and the position of the cushion were selected. Circular and rectangular specimens were used for the study model. Injection molding simulation was performed to predict the filling pattern and mold shrinkage, and the simulation results were compared with the experimental conclusions. It was observed that the mold shrinkage showed the highest shrinkage (distributed from 0.05% to 0.32%) dependence on the injection temperature, and the lowest shrinkage (distributed from 0.05% to 0.31%) dependence on the injection speed. The role of the position of the cushion in mold shrinkage was difficult to observe. The results of the simulation mostly agreed with the experimental results; however, for some molding conditions, the mold shrinkage in the simulation was overestimated as compared to that in the experiment.

Geochemistry of the Gohan Formation in central eastern Korea

Hyosang Kwon,Yong Il Lee 대한지질학회 2017 대한지질학회 학술대회 Vol.2017 No.10

Analysis and Development of Conceptual Rainfall-Runoff Model Structures for Regionalisation Purposes

Hyosang Lee,Young-Il Moon 대한토목학회 2007 KSCE journal of civil engineering Vol.11 No.1

This paper attempts to investigate, in detail, the behaviour of the selected conceptual rainfall runoff model structures (a Penman-based model and a probability distribution-based model) by using a novel method of dynamic parameter identifiability analysis (DYNIA). Two UK catchments were used as case studies. This paper shows that potential weaknesses of model structures are uncovered by this analysis; a) the optimum parameter shifts over the time domain, and b) insensitive model parameters shift over the wet period and dry period. However, attempting to interpret these results, and use them as a basis for improving the model structure proved difficult. The dynamic relationships between the model parameter and the variable soil moisture state in the model have been considered based on these analyses. Possible model modifications have been suggested: a) Making the proportion of rainfall that bypasses the soil stores responsive to soil wetness, rather than a constant, and b) Directing this bypassed rainfall to the fast routing reservoirs rather than splitting it between fast and slow reservoirs. However, substantial and well-founded changes in the model structures had marginal effect on the time-series output. The lack of improved performance raises a number of questions and points the way forward for more research. The results may suggest that improvement of the model performance depends more on the quality of data (or catchment information) rather than the hydrological representation of the different catchments.