2023년 국세기본법 및 소득과세의 판례 분석과 전망

김범준 한국세법학회 2024 조세법연구 Vol.30 No.1

이 글의 목적은 국세기본법 및 소득과세에 관한 2023년 대법원판결을 검토하는 것이다. 이 글의 분석 내용은 다음과 같다. 첫째, 대법원 2023. 11. 2. 선고 2021두46742 판결 등은 국세기본법 제81조의7 및 제81 조의9를 어긴 세무조사에 절차상 하자가 있다고 판단하였다. 세무조사에 관한 사전통지및 조사범위확대통지는 납세자로 하여금 조사 과정에서 방어권을 제대로 행사할 수 있도록 하는 중요한 절차이다. 따라서 대법원의 결론은 타당하다. 세무조사의 절차상 하자를 줄이기 위한 과세관청의 노력이 필요하다. 둘째, 대법원 2023. 11. 2. 선고 2021두37748 판결과 대법원 2023. 12. 7. 선고 2022두45968 판결 등은 과세전적부심의 예외 사유인 포탈 행위 및 고발․통고처분에 관한 기준을 밝혔다. 이는 과세전적부심이 사전적․예방적 구제제도로서 가진 역할 및 조세징수권의 신속한 확보를 모두 고려한 판단이다. 대법원 법리는 과세전적부심의 활용 가능성을 더욱 높일 것으로 보인다. 셋째, 대법원 2023. 10. 26. 선고 2020두48215 판결은 소득세법 시행령 제178조의3 제1 항 각 호에 규정된 가액을 국외자산에 관한 시가의 예시규정으로 보았다. 시가의 개념과종전 대법원 판례에 비추어 볼 때, 이러한 판단은 옳다. 앞으로 국외자산의 시가를 따질때 객관성과 합리성을 고려하여야 한다. 넷째, 대법원 2023. 5. 18. 선고 2018두33005 판결 등은 상표권 거래의 경제적 합리성에관한 법리 및 판단 요소를 구체적으로 제시하였다. 대법원은 판단 과정에서 정상가격세제를 고려한 것으로 이해된다. 상표권 사용료의 시가 평가에 관한 입법 논의가 필요하다. 다섯째, 대법원 2023. 11. 30. 선고 2020두37857 판결의 쟁점은 ‘유상감자 의제배당을실질과세원칙에 따라 사업양도 대가로 볼 수 있는지’이었다. 대법원은 유상감자 의제배당을 경영성과 배분으로 본 다음, 실질과세원칙의 적용을 부인하였다. 위 판결은 조세회피목적 및 사업목적의 판단에 관한 중요한 선례가 되리라 생각한다. The purpose of this article is to analyze the 2023 decisions of the Supreme Court (‘SC’) on tax procedures and income taxation. The main ideas of this article are as follows. First, the SC 2021Du46742 ruling (November 2, 2023) and others nullified tax impositions by acknowledging procedural defects in tax audits. Such conclusions are righteous. It is necessary for the National Tax Service to make efforts to comply with procedural rules in tax audits. Second, the SC 2021Du37748 ruling (November 2, 2023) and the SC 2022Du45968 ruling (December 7, 2023) cleared the scope of the procedural issues of the Request for the Review on Appropriateness of Tax Imposition (‘RATI’). These decisions are based on the due process of law in the area of taxation and will increase the availability of the RATI. Third, according to the SC 2020Du48215 ruling, several value amounts prescribed by Article 178-3 of the Enforcement Decree of the Personal Income Tax Act are typical examples of overseas assets’ market prices. In light of the concept of market prices and the SC precedents, this judgment is correct. Fourth, the SC 2018Du33005 ruling (May 18, 2023) and others provided specific factors for determining economical reasonableness as to trademark transactions between related parties. The position of the SC is based on the transfer pricing regime. It is necessary to discuss how to set up evaluation rules regarding trademark royalties. Fifth, the issue of the SC 2020Du37857 ruling (November 30, 2023) is whether the substance-over-form principle may be applied to a joint venture transaction between a Korean corporation and a foreign company. The SC denied the application of the substance-over-form principle by regarding the deemed dividend received by the Korean corporation as the distribution of the joint venture’s business performance. This ruling is an important precedent for determining tax avoidance intents and business purposes.

High-performance, Flexible Graphene Field Effect Transistors with lon Gel Gate Dielectrics

김범준,장호욱,홍병희,안중현,조정호 한국고분자학회 2010 한국고분자학회 학술대회 연구논문 초록집 Vol.2010 No.10

코로나 감염 환자에서 수혈 전 검사 중 발견된 동정불가 한랭항체 증례 3례

김범준,신동우,홍윤지,김형석,박경운 대한수혈학회 2022 大韓輸血學會誌 Vol.33 No.2

SARS-CoV-2 infections continue to occur in this worldwide pandemic and have been associated with various symptoms, including autoimmune disorders. Of the latter, several reports of SARS-CoV-2-associated cold-agglutinin syndrome (CAS) have been published. CAS is associated with other viral infections, such as that by the Epstein–Barr virus. This paper reports a case series of SARS-CoV-2-associated cold-agglutinin syndrome presenting as an antibody of undetermined specificity mainly reactive at cold temperatures and mostly detected as C3d, but sometimes as IgM on the direct antiglobulin test. (Korean J Blood Transfus 2022;33:107-113)

Absolute Depth Estimation Based on a Sharpness-assessment Algorithm for a Camera with an Asymmetric Aperture

김범준,허대락,문운찬,한준구 한국광학회 2021 Current Optics and Photonics Vol.5 No.5

Methods for absolute depth estimation have received lots of interest, and most algorithms are concerned about how to minimize the difference between an input defocused image and an estimated defocused image. These approaches may increase the complexity of the algorithms to calculate the defocused image from the estimation of the focused image. In this paper, we present a new method to recover depth of scene based on a sharpness-assessment algorithm. The proposed algorithm estimates the depth of scene by calculating the sharpness of deconvolved images with a specific point-spread function (PSF). While most depth estimation studies evaluate depth of the scene only behind a focal plane, the proposed method evaluates a broad depth range both nearer and farther than the focal plane. This is accomplished using an asymmetric aperture, so the PSF at a position nearer than the focal plane is different from that at a position farther than the focal plane. From the image taken with a focal plane of 160 cm, the depth of object over the broad range from 60 to 350 cm is estimated at 10 cm resolution. With an asymmetric aperture, we demonstrate the feasibility of the sharpness-assessment algorithm to recover absolute depth of scene from a single defocused image.

추계학술대회 및 총회 : 치료심포지엄 ; 미세침요법(Microneedle Therapy)과 Long Pulse Nd:YAG 레이저를 이용한 튼살 치료

김범준,이애영,김연진,김명남,노병인,노낙경,허창훈,채경옥,이창균 대한피부과학회 2006 대한피부과학회 학술발표대회집 Vol.58 No.2

Effect of the preparation method and nucleation pH on the Ni-MgO-Al₂O₃ catalyst for dry reforming of coke oven gas

김범준,박호룡,노현석 한국공업화학회 2022 한국공업화학회 연구논문 초록집 Vol.2022 No.-

In2O3-Based Micro Gas Sensor for Detecting NOx Gases

김범준,In-Gyu Song,김정식 대한금속·재료학회 2014 ELECTRONIC MATERIALS LETTERS Vol.10 No.2

In this study, NOx micro gas sensors for monitoring the indoor atmosphere of automobile were fabricated using MEMS (microelectromechanical system) technology and a sol-gel process. The sensing electrode and micro heater were designed to have a co-planar typed structure in a Pt thin film layer. The thermal characteristics of a micro heater array were analyzed using a finite element method (FEM). The chip size of the gas sensor was approximately 2 mm × 2 mm. Indium oxide as a sensing material for NOx gas was synthesized by a sol-gel process with indium isopropoxide as a precursor. Field emission Scanning electron microscopy and x-ray diffraction showed that particle size of the synthesized In2O3 was approximately 17 - 45 nm. The maximum gas sensitivity as the relative resistance (Rs = Rgas/Rair) was observed at 275°C with a value of 8.0 at 1 ppm NO2 gas. The response (80% saturation) and recovery times were within 1 min. The sensing properties of NO2 gas exhibited linear behavior with increasing gas concentration. The sensing mechanism of the gas sensor was explained by the variations in the electron depletion layers and the adsorption of gas molecules on the In2O3 particle surface. These results suggest that in the future, MEMS-based gas sensors can be used as automotive-exhaust-gas sensors.

삼차신경통과 동일 부위에 발생한 상피양 혈관종의 증례보고

김범준,차용훈,한선희,김남희,김진,육종인,김현실 대한구강악안면병리학회 2010 대한구강악안면병리학회지 Vol.34 No.5

<P>&nbsp;&nbsp;Epithelioid hemangioma is an unusual, which was at first described as angiolymphoid hyperplasia with eosinophilia (ALHE) in 1969 and misinterpreted as the same disease with Kimura’s disease. But now it represents a distinctive vascular tumor, a different entity with those inflammatory conditions. Here, we present a case of epithelioid hemangioma appearing as a diffuse gingival nodular mass in 33-year-old male who had suffered from the idiopathic sharp pain of left mandible area previously and later extended to left maxillary region, therefore the gingival lesion was clinically estimated as malignancy associated with neural invasion. CT images revealed the soft tissue mass restricted to left maxillary gingiva without infiltration to underlying maxillary alveolar bone. Histologically, the circumscribed soft tissue mass consist of solid sheets of epithelioid to spindled cells, expressing reactivity for neither cytokeratin AE1/3 nor HMB‐45, but for CD31, endothelial cell marker. Therefore, the lesion was pathologically diagnosed as epithelioid hemangioma. Diagnostic evaluation for the neurologic symptoms of the patient revealed the trigeminal neuralgia, accompanying with the present epithelioid hemangioma incidentally. Awareness of epithelioid hemangioma should be emphasized not to be misdiagnosed as malignant disease like an invasive squamous cell carcinoma, malignant melanoma, or angiosarcoma. Proper evaluation and interpretation for neural symptom may lead to the correct differential diagnosis and therapeutic intervention.</P>

KAIST 생명화학공학과 고분자-나노 전자재료 연구실

김범준 한국고분자학회 2014 고분자 과학과 기술 Vol.25 No.6

산화법과 중화법을 이용한 산성광산배수 내 망간 제거 평가

김범준,지원현,고명수,Kim, Bum-Jun,Ji, Won-Hyun,Ko, Myoung-Soo 대한자원환경지질학회 2020 자원환경지질 Vol.53 No.6

Two oxidizing agents (KMnO4, H2O2), and one neutralizing agent (NaOH) were applied to evaluate Mn removal in mine drainage. A Mn2+ solution and artificial mine drainage were prepared to identify the Fe2+ influence on Mn2+ removal. The initial concentrations of Mn2+ and Fe2+ were 0.1 mM and 1.0 mM, respectively. The injection amount of oxidizing and neutralizing agents were set to ratios of 0.1, 0.67, 1.0, and 2.0 with respect to the Mn2+ mole concentration. KMnO4 exhibited a higher removal efficiency of Mn2+ than did H2O2 and NaOH, where approximately 90% of Mn2+ was removed by KMnO4. A black MnO2 was precipitated that indicated the oxidation of Mn2+ to Mn4+ after an oxidizing agent was added. In addition, MnO2 (pyrolusite) is a stable precipitate under pH-Eh conditions in the solution. However, relatively low removal ratios (6%) of Mn2+ were observed in the artificial mine drainage that included 1.0 mM of Fe2+. The rapid oxidation tendency of Fe2+ as compared to that of Mn2+ was determined to be the main reason for the low removal ratios of Mn2+. The oxidation of Fe2+ showed a decrease of Fe concentration in solution after injection of the oxidizing and neutralizing agents. In addition, Mn7+ of KMnO4 was reduced to Mn2+ by Fe2+ oxidation. Thus, the concentrations of Mn increased in artificial mine drainage. These results revealed that the oxidation method is more effective than the neutralization method for Mn removal in solution. It should also be mentioned that to achieve the Mn removal in mine drainage, Fe2+ removal must be conducted prior to Mn2+ oxidation. 이 연구에서는 KMnO4, H2O2, NaOH와 같은 산화제와 중화제를 사용하여 광산배수 내 Mn 제거효율을 확인하고 광산배수에 다량으로 존재하는 Fe2+의 영향을 파악하고자 하였다. 용액 내 Fe2+의 유무에 따라 Mn의 제거여부를 확인하기 위하여 초기농도 0.1 mM의 Mn2+ 용액을 준비하였다. 이때, 광산배수모사 용액의 Fe2+ 농도는 1 mM이 되도록 조성하였다. 산화제와 중화제의 주입량은 용액 내 Mn2+를 기준으로 각각의 몰비가 0.1, 0.67, 1.0, 2.0이 되도록 주입하였으며, Mn2+의 제거효율은 산화제인 KMnO4를 주입한 경우 최대 90%로 가장 높은 결과를 보였다. 산화제 주입 후 검은색의 MnO2 침전물이 형성되어 Mn2+의 산화제거를 확인하였고, 반응용액의 pH-Eh 조건에서 Mn 산화물인 Pyrolusite (MnO2)가 안정함을 확인하였다. 그러나 용액 내 Fe2+가 존재하는 광산배수 모사용액에서는 용액 내 Mn2+의 제거율이 6%로 매우 낮은 결과를 보였다. 이러한 결과는 Mn2+의 산화보다 Fe2+의 산화가 더욱 빠르게 진행되면서 Mn 산화물 형성을 저해하기 때문으로 판단된다. 산화제 및 중화제 주입 후 용액 내 Fe의 농도가 급격히 감소하는 결과는 Fe2+의 산화에 기인한 것으로 판단된다. 또한, Fe2+의 산화 과정에서 KMnO4의 Mn7+가 Mn2+로 환원되어 광산배수 모사 용액의 용존 Mn의 농도가 오히려 증가하는 결과를 보이기도 하였다. 이상의 결과로 보아, 용액에 존재하는 Mn을 제거하기 위해서는 산화법이 중화법보다 더 효과적이며, 광산배수에 존재하는 다량의 Fe2+를 먼저 제거한 후 용존 Mn의 제거를 진행하는 것이 효과적인 것으로 판단된다.