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김정홍,박해용 全北大學校 1983 論文集 Vol.25 No.-
In order to understand the role of the relative time (or energy) variable and to find some clues to the actual properties of the Bethe-Salpeter equation for the relativistic two-body bound states we have reviewed and analyzed its properties. Thus we have discussed the orthonormality, Lorentz deformation of the Bethe-Salpeter wave function, as well as the gauge invariances for the relativistic two-body scatterings and bound states in quantum electrodynamics.
김정홍 한국국제조세협회 2018 조세학술논집 Vol.34 No.1
This paper reviews the ‘Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting’ (hereinafter ‘MLI’) as part of OECD/G20 BEPS project and discusses its implications in terms of international tax law and policy. Accession to the MLI enables the numerous bilateral tax treaties of the Parties to be modified with the minimum standards of BEPS project, i.e., Prevention of Treaty Abuse (Action 6) and Effective Resolution of Disputes (Action 14). In addition, the MLI contains a number of amendments to the OECD Model Tax Convention (hereinafter ‘MTC’) adopted as part of the BEPS Actions. Thus, the MLI can be evaluated as an efficient and effective mechanism to modify the existing network of bilateral treaties under the principle of lex posterior derogat legi priori while providing flexibility for the Parties to opt in or out of the other MLI provisions. However, the MLI provisions seem too complicated to understand on its own. Moreover, there are concerns of misunderstanding over the reservations of the Parties and of the change in the balance of interests in the existing bilateral treaties. Nevertheless, the author would like to assess the MLI as another example of progress in multilateralism in international taxation since the conclusion of the new Convention on Multilateral Administrative Assistance in Tax Matters in 2010 in that the anti-avoidance measures such as the adoption of the Principal Purpose Test have been taken as minimum standards under the framework of a multilateral treaty. It appears that the government of Korea only accepts the minimum requirement of the MLI provisions and is considering whether to accommodate any more provisions of the MLI. From the policy perspective, the signing of the MLI will provide a momentum for the Korean government to expedite the long overdue renegotiations of existing tax treaties with advanced and developing countries. In this regard, the Korean government should take into account the MLI together with the 2017 OECD MTC in setting up a new tax treaty policy and proceed to negotiations or renegotiations of tax treaties. 이 글은 OECD/G20 BEPS 프로젝트 중 조세조약에 관련된 조치를 이행하는 다자협약의 내용을 정리하고 다자협약의 국제조세법적 의미와 향후 정책방향에 대하여 검토하였다. 다자협약을 통해 BEPS 프로젝트 참여국들은 이행의무가 있는 최소기준인 조약남용방지(Action 6) 및 효과적 분쟁해결(Action 14)에 관한 규정을 참여국들 간 양자 조세조약 네트워크에 반영할 수 있다. 그 외에도 다자협약은 BEPS 프로젝트 논의과정에서 채택된 다수의 OECD 모델조세조약 개정사항을 담고 있다. 이와 같이 다자협약은 이에 가입한 국가들 간 수 많은 양자 조세조약의 개정 없이도 후법우선의 원칙에 따라 기존 조약의 내용이 자동적으로 수정되는 효율적이고․효과적인 메커니즘으로 평가되고, 또한 가입국별로 나머지 조문에 대한 선택의 여지를 부여함으로써 유연성도 보장되는 것으로 보인다. 그러나, 형식적인 측면에서 조문들이 너무 복잡하여 그 자체만으로는 이해가 쉽지 않다는 점과, 내용적인 측면에서 당사자가 유보한 조항에 대한 오해 우려 및 기존 양자조약의 이익균형의 변경 등의 문제가 제기될 수 있다. 그럼에도 불구하고, 주요목적기준과 같은 원칙을 다국적기업들의 조세회피 대응을 위한 최소기준으로 규범화하고 다자조약이라는 틀에서 다루기 시작하였다는 점에서 다자협약은 다자간조세행정공조협약 이후 국제조세의 다자주의에 관한 또 하나의 중요한 진전이라고 평가할 수 있다. 우리 정부는 다자협약에 대하여 최소한도의 수용입장을 갖고 앞으로 신중히 추가적 수용 가능성을 검토하고 있는 것으로 보인다. 정책적 관점에서 보면, 다자협약 서명을 계기로 그동안 개정수요가 많았던 선진국 및 개도국과의 기존 조세조약의 개정 작업이 추동력을 얻을 것으로 예상된다. 이런 측면에서 우리 정부는 다자협약과 함께 2017년 OECD 모델조세조약의 내용을 감안하여 우리 실정에 맞는 조세조약 정책을 수립하고 조세조약의 제․개정 작업에 나서야 할 것이다.
Botulinum Toxin Type A (BOTOX$^{\circledR}$)를 이용한 성대 육아종의 치료효과
김정홍,김한수,남지인,장정현,김지훈,최홍식 대한후두음성언어의학회 2003 대한후두음성언어의학회지 Vol.14 No.1
Background and Objectives : The vocal fold granuloma has been associated with vocal abuse, gastroesophageal reflux, endotracheal intubation and habitual throat clearing etc.. Granuloma is benign growth of hypertrophic granulation tissue. It is usually located on the posterior third of vocal fold, in one or both vocal process of the arytenoid cartilage In spite of the voice therapy, steroid therapy, anti-reflex therapy and surgical procedure. The distinct advantage and uniform success rate of each methods have not been generally shown. Authors report that localized injection of botulinum toxin type A (BOTOX$^{\circledR}$) is the promising method both as an initial treatment and as an alternative treatment in patients who do not respond to standard therapy or who are poor surgical candidates. Materials and Method : We carried out a retrospective study of 9 patients with the diagnosis of vocal fold granuloma on the videostroboscopic examination from Jan 2000 to Mar 2003. The botulinum toxin type A was injected into one or both thyroarytenoid muscle or lateral cricoarytenoid muscle under the electromyography. The average dosage ranges from 6U to 8U per injection. Results : Unilateral vocal fold granuloma in 7 patients had been resolved completely within 2-3 months after first injection : 5 patients received th\ulcorner GER medical therapy in addition to the Botulinum toxin injections, 2 patients was resolved completely who had shown recurrence after $CO_2$ laser vaporization. 2 patients who had shown recurrence after $1^st$ injection were also completely resolved within 6 months after further injections. Conclusion : We expect that localized injection of Botulinum toxin type A can provide an alternative treatment for the refractory cases to the traditional forms of therapy and avoid the recurrence in conjunction with proper medical and voice therapy against GER and vocal abuse.
김정홍 서울대학교 아시아태평양법연구소 2018 Journal of Korean Law Vol.17 No.2
There have been a number of court cases in Korea concerning customs valuation treatment of international marketing activities of MNEs. In customs valuation cases, substance over form rule should apply as ordinary tax cases, with all relevant facts and circumstances being considered, including the general rights and obligations of trademark owner and licensee, details of the specific license agreement between the parties and the practical aspects, and special characteristics of the parties. In the Adidas case of the Supreme Court, it is reasonable to regard the international marketing activities as contributing to enhancing or at least maintaining the brand value by repeatedly exposing the brand through various media rather than as advertising or promoting for individual products. Thus, there is no denying that global marketing conducted by MNE headquarters support and enhance the brand value, and allocating the international marketing expenses to local distributors under their responsibilities cannot be easily reconciled with the essential nature of trademarks. In this sense, the Supreme Court is right to find that the substance of international marketing fee is royalty for trademark license, and the same reasoning was correctly applied to subsequent Supreme Court cases involving global marketing activities of MNEs. From the perspective of Base Erosion and Profit Shifting (BEPS) in international taxation, the international marketing fee cases of the Supreme Court signify that anti-BEPS Actions and their implementation in the customs area is becoming ever more important for customs policy and administration in dealing with global customs strategy and practices of MNEs.
A Case of Solitary Fibrous Tumor of the Nasal Cavity
김정홍,임준완,김희경,이정권 대한비과학회 2003 Journal of rhinology Vol.10 No.1
he pleura in 1931. Recently, SFT has been reported in various locations with no relation to serosal surface, such as the mediastinum,head and neck, orbit and urogenital system. Histopathologically, the tumors have a disorganized or “patternless”arrangement of spindle cells in a collagenous background and prominent vascular channels of varing size. To date, only 22cases of SFT arising from the nasal cavity and paranasal sinuses have been reported in the world literature. We report a caseof SFT localized in the right nasal cavity with extension to the right ethmoid sinus with a review of literature.
김정홍 대한이비인후과학회 2013 대한이비인후과학회지 두경부외과학 Vol.56 No.3
Mucin secretion in the airway epithelium acts as an essential barrier process that protects the upper respiratory tract from inhaled particles, environmental pathogens and toxicants. However, dysregulated mucin secretion contributes to pathophysiologic conditions such as rhinitis, asthma, and chronic obstructive pulmonary disease etc. The study on mucin hypersecretion has long been worked, but the exact molecular composition and mechanism for exocytic machinery remain mostly to be elucidated. The regulated mucin secretion, highly coordinated process, is mediated by the cooperative interaction of several proteins existing in the secretory granule, cytoplasm, and plasma membrane. This review provides the information on molecular components of the core exocytic machinery and their functional roles for mucin exocytosis in airway secretory cells.
김정홍 한국세법학회 2015 조세법연구 Vol.21 No.2
With the OECD/G20 BEPS project, the current international tax landscape is facing challenges and changes unprecedented for the past several decades. This paper looks at the development of bilateralism and multilateralism in the current international tax regime, takes stock of the BEPS works and analyzes the proposed Multilateral Instrument. Then, the paper discusses the emerging multilateral tax order in international taxation. Historically, bilateralism has been the constant trend of tax treaties, and later multilateral tax treaties have emerged in some regions. There being some deficiencies with bilateral treaties such as dilapidation, delay in entry into force and vulnerability to treaty shopping, the experience of multilateral tax treaties can help build a foundation for future development of a multilateral tax treaty to complement the bilateral tax treaty network. With a caveat that BEPS output is fluid at this stage, drawing on the various examples of existing non-tax multilateral treaties, the proposed Multilateral Instrument will be a desirable and feasible tool to reflect the necessary changes resulting from BEPS project. For Korea whose tax treaties need a systematic upgrade after a noticeable growth in quantity, the negotiation on the Multilateral Instrument of the BEPS project will be a great opportunity to revisit the existing bilateral tax treaties and to make appropriate amendments with bilateral treaty partners in a multilateral format. Beyond BEPS, supposing that the work on the Multilateral Instrument results in a multilateral convention, the inevitable question is the emergence of a multilateral tax order. In terms of feasibility of such a multilateral tax order, there are both positive and negative sides. The positive side is that the relative success of Global Forum on Tax Transparency can be a guidance on the post-BEPS multilateral tax order. On the other hand, the phenomenon of diminishing multilateral trade regime and prevalent bilateral investment treaty regime seem to be a negative evidence. Another point to consider is the appropriate forum to manage the multilateral tax order. For this, there are two competing organizations, i.e., the OECD CFA and UN tax committee, each of which having some limit to be developed into an intergovernmental forum. After all, the essential question will be how those major players such as the U.S., EU, China, India etc. could build a consensus by compromising on the institutional and substantive aspects of the multilateral tax order. For now, for the emerging multilateral tax order to proceed on a sound basis, the work of the BEPS project should bear substantive and meaningful fruits.
사람 구강암종 세포주에서 Interleukin-4에 의해 유도된15-Lipoxygenase-1을 매개로 한 세포고사 작용
김정홍,이정권,윤주헌,이근완,서형석,김경수 대한이비인후과학회 2005 대한이비인후과학회지 두경부외과학 Vol.48 No.12
Background and Objectives:In oral cavity cancer (OCC) cells, the effects of interleukin-4 (IL-4) are various according to the cell specificity. However, if IL-4 induces apoptosis on OCC cells, the mediator of this apoptosis is uncertain. Therefore, we investigated whether apoptosis of OCC cells occurs by IL-4 and whether 15-lipoxygenase-1 (15-LO-1) induced by IL-4 is the possible mediator of this apoptosis. Materials and Methods:SCC 1483 cells were used. Flow cytometry and poly ADP-ribose polymerase cleavage were used to examine apoptosis. Western blot analysis and reverse transcription-polymerase chain reaction were used to measure 15-LO-1 protein and mRNA. Results:The inhibition of cell proliferation by more than 50% was noted from 10 ng/ml of IL-4. At this dose, apoptosis was observed and this apoptosis was inhibited by 2.2 μM caffeic acid. 15-LO-1 expression was observed from the 8 hour treatment of IL-4 and apoptosis increased after the 24 hour treatment of IL-4. In this apoptosis, caspase cascade, cyclooxygenase-2, and non-steroidal anti-inflammatory drugs-activated gene-1 (NAG-1) were not involved. Conclusion:IL-4 induced apoptosis in SCC 1483 OCC cells and 15-LO-1 induced by IL-4 may mediate this apoptotic pathway.
사모펀드와 고정사업장 과세 문제―대법원 2017.10.12. 선고 2014두3044, 3051(병합) 판결을 중심으로―
김정홍 한국세무사회 부설 한국조세연구소 2018 세무와 회계 연구 Vol.7 No.2
In the aftermath of the 1997 foreign exchange crisis, a number of international tax disputes arose with regard to foreign private equity funds in the course of realizing investment returns on their involvements in domestic corporate restructurings. Lone Star Funds, being a party in a series of high-profile tax disputes dealt with at the Supreme Court, has been at the center of this international tax avoidance controversy. Among the Lone Star tax cases, this paper reviews the Permanent Establishment(PE) taxation by the National Tax Service on the profits of Lone Star Fund Ⅳ derived from its investment in Korea Exchange Bank and others. In this case, the Supreme Court held that there was no PE or deemed PE with respect to the activities of domestic affiliates of the Lone Star Fund Ⅳ and some of Lone Star’s partners in Korea. When it comes to the PE issue of private equity funds, in theory one may not rule out the possibility of the constitution of a PE. Relying on the existing case law of focusing on the essential and significant nature of the activity of the enterprise, the Supreme Court in this case found that the major activities such as gathering of investors, decision on investment, alienation of the assets and recuperation of the investment return have taken place in the United States while the activities of domestic affiliates like LSAK/HAK and some partners of the private equity firm have been at best of a preparatory and auxiliary nature, so that no PE or deemed PE have existed. In the author’s view, the decision of the Supreme Court is a reasonable and proper finding on the question of whether there was a PE of the private equity fund by taking into account the essential nature of the fund and all the relevant facts and circumstances of the domestic activities of the fund. On the other hand, with the signing of Multilateral Instrument implementing BEPS and 2017 update of the OECD Model Tax Convention as part of the OECD/G20 BEPS Actions on preventing tax avoidance of Multinational Enterprises, the traditional PE concept is being significantly transformed to include formerly non-PE constituting activities. Furthermore, the recent global discourse on the digital economy and taxation floats the significant economic or digital presence as a concept to complement or even replace the traditional PE concept. Accordingly, taking stock of these developments and changes in PE concept, the government should grapple with the way forward to design a relevant international tax legislation and tax treaty policy that can secure fair and legitimate taxation right of the country. 1997년 말 외환위기에 따른 기업구조조정을 계기로 국내에 진출한 사모펀드의 투자수익 실현과정에서 다수의 국제조세 사건이 발생하였다. 그중에서 론스타는 국제조세회피 논란을 크게 일으키면서 일련의 대법원 사건의 당사자가 되었다. 국세청은 론스타펀드의 외환은행 등에 대한 투자에 따라 발생한 수익에 대하여 고정사업장 과세를 하였고, 2017년10월 대법원은 론스타의 국내 관계사 및 주요 파트너의 활동이 고정사업장 및 간주 고정사업장을 구성하지 않는다고 판단하였다. 사모펀드의 고정사업장 문제를 보면, 이론적으로는 그 성립 가능성이 배제되지 않는다. 이 사건 대법원은 기존의 고정사업장 법리를 토대로 ‘본질적이고 중요한 사업활동’이 국내에서 이루어졌는지 여부를 판단하였는데, 투자자 모집, 투자 결정, 자산 매각에 따른 투자금 회수 등의 주요 활동이 미국에서 있었고, LSAK/HAK 등 국내관계사와 일부 파트너의 국내 활동은 예비적․보조적 성격을 넘지 않고, 계약체결대리 권한을 중심으로 하는 간주 고정사업장도 성립하지 않는다고 판단하였다. 대상 판결은 사모펀드의 고정사업장 문제에 관하여 사모펀드의 본질적 특성과 국내에서의 구체적 활동 내용을 종합적으로 고려하여 타당한 결론을 도출하였다고 생각된다. 한편, OECD/G20의 BEPS 프로젝트에 따른 다국적기업의 조세회피 방지 대책의 일환으로 마련된 BEPS 이행 다자협약 및 2017년 개정 OECD 모델조약에서 고정사업장 개념은 종전보다 확장되는 등 큰 변화를 맞이하고 있다. 또한 디지털경제와 조세 논의에서는 전통적 고정사업장의 보완방안으로 중요한 경제적 또는 디지털 실재 개념을 중심으로 고정사업장 개념의 수정 논의가 진행될 예정이다. 이러한 고정사업장을 둘러싼 변화의 흐름에 대응하여 정부는 국제동향을 예의주시하면서 우리나라의 정당한 과세권을 확보할 수 있는 국제조세제도의 마련에 나서야 할 것으로 보인다.