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과점주주 간주취득세의 과점주주 판단기준에 관한 판례 법리의 분석과 전망
남지윤 한국지방세학회 2022 지방세논집 Vol.9 No.3
Article 7 (5) of the Local Tax Act stipulates that where a person becomes an oligopoly stockholder by acquiring stocks of or equity stakes in unlisted corporations, the oligopoly stockholder shall be deemed to have acquired the object of acquisition tax of the relevant corporation and shall be obligated to pay the acquisition tax separately from the corporation. The legislative intent of this article is considered to have taxable capacity in terms of that when he or she becomes an oligopoly shareholder, the oligopoly shareholder should be virtually considered to own the assets of the relevant corporation because the oligopoly shareholder can acquire the capacity of disposition and management on the assets of the relevant corporation. The trigger for the acquisition tax of deemed oligopolistic shareholders arises from stock transactions. The situations in which problems occur in such stock transactions usually occur when the shareholders on the shareholder list do not match in substance. At this time, although the criterion for judging the oligopolistic shareholder in the deemed oligopolistic shareholder acquisition tax is an important criterion for determining whether or not the tax liability of the deemed oligopolistic shareholder acquisition tax is established, it is questionable whether the jurisprudence of the Supreme Court presents a meaningful criterion for taxation practice. The Supreme Court's precedent jurisprudence determining whether an oligopolistic shareholder falls under the category needs to be reviewed again. In this study, specific cases of Supreme Court precedents in which an oligopolistic shareholder's acquisition tax was an issue were analyzed and organized from the perspective of the oligopolistic shareholder's deemed acquisition tax. The results of an inductive analysis of changes in the jurisprudence of Supreme Court precedents are as follows. ① In the case law, the concepts of ‘shareholder’ and ‘ownership’, which are directly related to formal requirements, have been interpreted according to the legal principles of civil law. ② After the so-called Rodamco decision, precedents tended to judge oligopolistic shareholders based on the principle of substantial taxation, and when interpreting tax conditions, they began to judge oligopolistic shareholders from an independent perspective of tax law without considering the legal principles of civil law. ③ After the Supreme Court 2015da248342 decision in the field of civil law, there were cases where it was decided that the legal principles of the civil law should be applied to the acquisition tax deemed oligopolistic shareholder. However, subsequent precedents have been arranged in a position that the oligopolistic shareholder of the acquisition tax deemed an oligopolistic shareholder has nothing to do with the legal principles of civil law, and judges from an independent viewpoint of the tax law. ④ Even when determining actual control, which is a practical requirement, the precedent did not apply the legal principles of civil law regarding the attribution and exercise of shareholder rights, and the judgment was made from an independent viewpoint of tax law in consideration of the possibility of de facto exercise of voting rights. In a recent ruling, it was the position to limit the taxation requirements for effective control. ⑤ In the end, precedents have tended to judge the facts claimed and proved by the plaintiff regarding the presence or absence of actual control, especially 'whether he or she is the person who paid the acquisition price' as the most important criterion when judging the oligopolistic shareholder for the deemed acquisition tax. ⑥ The principle of substantial taxation upheld in the Rodamco decision had a direct impact on the interpretation of tax conditions in the later case of deemed acquisition tax on oligopolistic shareholders. As a result, the phase in which de facto control and the principle of de facto taxati...
남지윤,조성진,Nam, Jiyoon,Jo, Sungjin 한국전기전자재료학회 2017 전기전자재료학회논문지 Vol.30 No.6
Because silicon thin film solar cells have a high absorption coefficient in visible light, they can absorb 90% of the solar spectrum in a $1-{\mu}m$-thick layer. Silicon thin film solar cells also have high transparency and are lightweight. Therefore, they can be used for building integrated photovoltaic (BIPV) systems. However, the contact electrode needs to be replaced for fabricating silicon thin film solar cells in BIPV systems, because most of the silicon thin film solar cells use metal electrodes that have a high reflectivity and low transmittance. In this study, we replace the conventional aluminum top electrode with a transparent aluminum-doped zinc oxide (AZO) electrode, the band level of which matches well with that of the intrinsic layer of the silicon thin film solar cell and has high transmittance. We show that the AZO effectively replaces the top metal electrode and the bottom fluorine-doped tin oxide (FTO) substrate without a noticeable degradation of the photovoltaic characteristics.