교환계약에 있어서의 실지거래가액 과세에 관한 짧은 고찰

윤지현(Yoon Ji?Hyun) 한국법학원 2007 저스티스 Vol.- No.100

원칙적으로 실지거래가액에 의하여 과세표준을 산정하는 양도소득세제에서 특히 교환거래의 경우 실지거래가액을 무엇으로 볼 것이냐를 둘러싸고 실무상 많은 문제점이 발생하고 있다. 판례는 이에 관하여 교환거래를 ‘단순한 교환’과 시가감정 및 정산절차가 수반된, ‘단순하지 않은 교환’으로 나누고, 전자의 경우에는 실지거래가액이 존재하지 않으나 후자의 경우에는 실지거래가액이 존재하는 것으로 보고 있다. 이러한 판례의 입장은, 실지거래가액이란 당사자들이 ‘약정한 가액’이라는 전제 하에, ‘단순한 교환’의 경우 당사자들이 합의하는 것은 교환대상 자산의 절대적 가치가 아니라 상대적 교환비율에 불과하므로 실지거래가액이 존재하지 않는다고 보아야 하지만, ‘단순하지 않은 교환’의 경우에는 당사자들이 실제로 일정한 가액에 합의한 것으로 볼 수 있고 또 그러한 가액을 신빙할 수 있다는 이해에 근거를 둔 것으로 보인다. ‘단순한 교환’에 불과하여 실지거래가액을 알 수 없는 교환거래의 경우 현행법상 추계과세 대상이 된다는 명문의 규정은 없으나 다른 사유로 실지거래가액을 알 수 없는 경우에 준하여 추계과세의 대상이 되는 것으로 해석함이 타당하며, 소득세법은 추계과세의 경우 교환으로 인하여 취득하는 자산이 아닌 양도하는 자산 자체의 매매사례가액이나 감정가액 등에 의하여 양도가액을 산정하는 것으로 규정하고 있다. 다만 일반적인 추계과세의 경우와는 달리 납세자가 스스로 이와 같이 양도하는 자산의 가액을 평가하여 양도소득세를 신고납부할 수 있다고 해석하여야만 할 것이다. 궁극적으로는, 실지거래가액 과세제도가 당사자들이 실제로 얻은 양도소득을 과세대상으로 삼는 제도라는 측면에서 보았을 때, 양도소득세도 법인세법에서와 마찬가지로 교환으로 인하여 취득하는 자산의 가액에 의하여 산정하는 방향으로 전환하는 것이 바람직하며, 실지거래가액의 개념 역시 이러한 견지에서 해석하는 방향으로 나아가는 것이 해석론상, 또는 입법론상 타당한 것으로 생각한다. Under the Income Tax Act, Capital Gains Tax is levied based on "Actual Transaction Price" as opposed to "Government-Announced Price," but there is controversy as to what Actual Transaction Price means in the event of an exchange transaction. The Supreme Court generally defines the Actual Transaction Price as the price that has been "actually agreed on" between the parties. Based on this definition, the Supreme Court takes the position that the exchange transaction is divided into the two following categories: the "Non-Plain Exchange" where the parties have conducted valuation of the two exchanged assets and the difference in value between the two assets have been settled, and the "Plain Exchange" which is an exchange that, on the contrary, does not meet all of such requirements. The Supreme Court seems to believe that, in the event of a Plain Exchange, what the parties have agreed on is only the ratio of the exchange, and therefore there is no price actually agreed between the parties. However, in the event of a Non-Plain Exchange, the Supreme Court apparently reasons that, since there have been valuation of the assets and settlement of the difference in value, it is likely that the parties have actually agreed on the transaction price, which is reliable to a sufficient degree for capital gains tax purposes. Under the current Income Tax Act, the Plain Exchange where there is no Actual Transaction Price is subject to "Taxation based on Projection," where the value of the transferred asset rather than the asset received as a result of the exchange is taken into consideration in computing the capital gains tax. However, unlike in ordinary Taxation based on Projection, which is only the tax authorities' prerogative, here the taxpayer should also be able to file his or her tax return using the same method. In the end, considering that the taxation based on Actual Transaction Price is such a system where the "actual" capital gain is measured and used as basis for taxation, I believe it is more reasonable to compute capital gains tax based on the fair market value of the asset received through an exchange. I therefore believe that the Supreme Court should reverse its former position and rule that the Actual Transaction Price in an exchange is the fair market value of the asset received through an exchange, and if that is not feasible, then the legislative body should take the initiative to change the law to that effect.

다발형 폴리아미드섬유 보강 숏크리트 현장 적용성 평가

윤지현,전중규,전찬기,이수철,Yoon, Ji-Hyun,Jeon, Joong-Kyu,Jeon, Chan-Ki,Lee, Soo-Choul 한국건설순환자원학회 2012 한국건설순환자원학회지 Vol.7 No.2

터널현장의 숏크리트 시공에 사용되는 강섬유 보강 숏크리트는 강섬유의 강성이 크고 중량이 무거워 숏크리트 시공상 어려움이 있으며, 강섬유의 부식과 높은 반발률 등이 개선사항으로 요구되고 있다. 이에 본 연구에서는 강섬유 보강 숏크리트의 단점을 개선하기 위하여 폴리아미드섬유를 혼입한 숏크리트를 제안하고, 현장 적용성 평가를 위하여 시험시공 결과를 제시하였으며, 그 결과 다음과 같은 결론을 얻었다. 1) 폴리아미드섬유 보강 숏크리트의 역학적 성능은 국내의 터널관련 설계기준을 만족하며, 기존 강섬유 보강 숏크리트와 동등 수준의 역학적 성능을 나타내었다. 2) 폴리아미드섬유 보강 숏크리트는 강섬유 보강 숏크리트에 비해 시공시 반발률이 저감되어 시공성 뿐만 아니라 경제성, 품질, 친환경성 측면에서 우수한 숏크리트라 할 수 있다. Steel fiber reinforced shotcrete in tunneling construction has some problems in terms of constructability, durability and lots of rebound wastage. In order to resolve these problems, this pater proposes polyamide fiber reinforced shotcrete technology. And this paper presents the results of experimental construction of the polyamide fiber reinforced shotcrete technology. The results of the study are as follows. 1. The polyamide fiber reinforced shotcrete suggested in this paper shows outstanding mechanical performance that meets various Korean tunnel construction design criteria. 2. In addition, the results of experimental constructions show that the polyamide fiber reinforced shotcrete creates less rebound and wasted product than the steel fiber reinforced shotcrete. Based on the above results, it is concluded that the polyamide fiber reinforced shotcrete technology can be used as economical and environmentally friendly construction of tunnel.

한국표준원전 주급수 밸브의 파괴인성 평가

윤지현,홍석민,이봉상,Yoon, Ji-Hyun,Hong, Seokmin,Lee, Bong-Sang 한국압력기기공학회 2015 한국압력기기공학회 논문집 Vol.11 No.1

The fracture toughness of 2.25Cr-1Mo cast steel (SA217-WC9) samples which were taken from the check valves of feed water piping of Korean Standard Nuclear Power Plant(KSNPP) was measured by Master Curve method. The measured $T_0$ reference temperature of SA217-WC9 steel was $-30^{\circ}C$. The obtained $T_0$ was compared to the derived value from Charpy impact test data following to SINTEP procedure. The heat-to-heat variation in fracture toughness of SA217-WC9 steel was observed. It was found that the low toughness of a heat of SA217-WC9 steel was attributed to the coarse MnS inclusion originated by high sulfur content as the results of microanalyses.

저발열형 Premixed Cement를 사용한 콘크리트의 기초물성 평가 및 수화열 해석에 관한 연구

윤지현,전중규,전찬기,김기형,Yoon, Ji-Hyun,Jeon, Joong-Kyu,Jeon, Chan-Ki,Kim, Ki-Hyung 한국건설순환자원학회 2014 한국건설순환자원학회 논문집 Vol.2 No.1

본 연구에서는 시멘트와 광물질혼화재인 고로슬래그미분말과 플라이애쉬를 미리 혼입한 Premixed Cement를 사용한 콘크리트와 수축저감제가 혼입된 3성분계 콘크리트, OPC 100%의 콘크리트에 대하여 기초물성 평가로 공기량, 슬럼프, 압축강도 및 건조수축 시험을 수행하고, 수화열 해석을 수행하여 Premixed Cement를 사용한 콘크리트의 현장 적용성을 검토하였다. 검토결과 Premixed Cement를 사용한 콘크리트는 목표 작업성 및 설계기준압축강도를 충분히 만족하며, 건조수축 측면에서도 수축 저감제를 혼입한 3성분계 콘크리트와 유사한 건조수축 특성을 나타내었다. 또한, 수화열 해석 결과 Premixed Cement를 사용한 콘크리트는 목표 온도균열지수를 충분히 확보할 뿐만 아니라, 수축 저감제를 혼입한 3성분계 콘크리트보다 경제성을 확보할 수 있는 방안으로 도출되었다. 향후 매스콘크리트구조물 시공에 있어 구조물의 내구성능 및 유지관리 편의성 향상을 위해 Premixed Cement를 사용한 콘크리트의 현장적용은 바람직한 것으로 판단된다. This study carried out to evaluate the hydration heat analysis and fundamental characteristics such as air content, slump, compressive strength and dry shrinkage according to concrete with premixed cement, ternary concrete and OPC concrete for using concrete with premixed cement. The results of experiment are founded that concrete with premixed cement have sufficient performances such as workability, compressive strength and dry shrinkage. Also, the results of hydration heat analysis are founded that concrete with premixed cement have more performance than ternary concrete and OPC concrete at a point of view for the quality control such as thermal crack reducing and economic benefit. Therefore, it is desirable that concrete with premixed cement should be used to rise durability performance and convenience of maintenance.

지속적 프로세스 개선을 위한 6시그마와 BPM 통합 모형

윤지현,정재윤,Yoon, Ji Hyun,Jung, Jae-Yoon 한국빅데이터학회 2017 한국빅데이터학회 학회지 Vol.2 No.1

6시그마는 지난 20여 년간 제조 및 서비스 등의 산업에서 프로세스 개선을 위하여 꾸준히 적용되어왔다. 그럼에도 불구하고 6시그마는 Define 단계에서 의미있는 프로젝트를 계속 발굴하기 힘들고 Control 단계에서 지속적인 측정 및 통제가 쉽지 않다는 문제가 지적되었다. 이를 해결하기 위하여 개선 프로세스의 지속적인 통제와 관리를 원활히 할 수 있는 체계가 요구되며, 비즈니스 프로세스 관리(BPM) 시스템이 효과적 대안이 될 수 있다. 본 연구에서는 프로세스 운영 및 분석에서 누적된 데이터를 중심으로 지속적 프로세스 개선을 실현하기 위한 목적으로 6시그마와 BPM의 통합 모형을 제시하고, 프로젝트 수행을 위하여 상호 데이터기반으로 프로세스를 분석, 개선, 모니터링하는 과정을 설명한다. 이를 통하여 6시그마와 BPM의 장점을 결합하여, 지속적으로 업무를 개선하고 관리함으로써 전사적인 경영성과를 극대화할 수 있을 것으로 기대한다. Six Sigma has been adopted for the last two decades in many industries of manufacturing and service business to implement processs improvement. The methodology has difficulties in discovering target projects in the Define step and in controlling continuous measure and control in the Control step. To address the problem, more advanced system is required to support continuous control and management, and business process management (BPM) can be an effective solution for this problem. In this research, we introduce integrated models of Six Sigma and BPM for the purpose of realizing continuous process improvement, and explain the procedure of analyzing, improving, and monitoring the processes based on the data which has been accumulated in business process execution. It is expected that this integrated approach can maximize business performance by improving and managing business continuously on the integrated platform of two business innovation strategies, Six Sigma and BPM.

흉막 삼출을 동반한 흉선 성숙 기형종 1례

윤지현 ( Ji Hyun Yoon ),강보훈 ( Bo Hoon Kang ),손명현 ( Myung Hyun Sohn ),김명준 ( Myeung Jun Kim ),김세훈 ( Se Hoon Kim ),김규언 ( Kyu Earn Kim ) 대한소아알레르기호흡기학회 2005 소아알레르기 및 호흡기학회지 Vol.15 No.1

증례 : 소화기 ; 급성 게실염으로 오인된 진행성 대장암 1예

윤지현 ( Ji Hyun Yoon ),박정수 ( Jung Soo Park ),정다현 ( Da Hyun Jung ),김지현 ( Jie Hyun Kim ),윤영훈 ( Young Hoon Yoon ),박효진 ( Hyo Jin Park ),이상인 ( Sang In Lee ) 대한내과학회 2012 대한내과학회지 Vol.82 No.4

Colonic diverticulitis develops in 10-25% of patients with colonic diverticulosis. Most patients complain of lower abdominal pain and fever. The complications of diverticulitis are abscess, fistula, bowel obstruction, free perforation, and panperitonitis. The relationship between diverticulitis and colon cancer is complicated and conflicted. We report a 35-year-old woman diagnosed with metastatic colon cancer, who initially presented with acute colonic diverticulitis in the same location 3 months earlier. To the best of our knowledge, this is the first case of colon cancer with ovarian metastasis presenting as acute diverticulitis. (Korean J Med 2012;82:459-464)

‘생활양식’의 고찰을 통한 실과교육 목적의 재개념화

윤지현(Yoon Ji Hyun) 한국실과교육학회 2000 한국실과교육학회지 Vol.13 No.1

Practical Art Education has focused on the way of real life but the meaning of real life has interpreted by external approaches. By contextual approach, people’s life conditions in postmodern era seemed to be influenced by consumption and technology. Consumption oriented society has forced people to pursue the symbolic exchange value as well as the distinction from others. Technocratic society, which emphasis on the value of efficiency and mass production, has promoted consumption oriented society in ecology destructive ways. Also it conceals the labor efforts in production and changes traditional way of life, which is full of uniqueness and originality, based on the future orientation without any doubts. Practical Arts Education must concern about the recovery of ordinary life which orient to recover of the identity in the way of life, of the relationships with others, resources, and nature, and of the creativity from consumption-technocratic society. For the recovery, Practical Arts Education should fulfill some conditions such as child’s interest in his/her life, decision-making ability, a balance between deficits and progress, and ecological perspective on mankind as well as cultural. With these conditions the curriculum should contain two conceptual changes. First conception change is from the ‘labor of individual’ to the ‘work of family’. Second is from the ‘external’ concept to the ‘contextual’ one. Thus, Practical Arts Education should be the life education focusing on ‘family work’ and has aims that a child is able to balance and to maintain personal life as well as family life due to development of basic skill/ability in life and that a child enables to recover cultural and ecological way of life.

논문 : 대중메체에 나타난 한국 무용의 상징적 경계 연구 -1970년대 《선데이서울》과 《동아일보》를 중심으로

윤지현 ( Ji Hyun Yoon ) 대한무용학회 2014 대한무용학회논문집 Vol.72 No.3

This research tried to connect news frames to the process intensifying the symbolic boun-daries in Korean dance field. Some theater dance genres are regarded as high arts but oth-ers are not. The hierarchical line drawn between dance genres is presumed that it has been intensified along with the process of the 1970s` modernization in Korea. The study analysed news frames of dance articles in 《Sunday Seoul》 and 《Dong-A Iibo》 in the 1970s. It observed that the news frames had reflected the social under-standings of dance and the hierarchical attitudes to dance genres.

스터드 전단연결재를 적용한 강-PSC 복합구조 연결부의 거동에 관한 실험적 연구

윤지현 ( Yoon Ji-hyun ),원정훈 ( Won Jeong-hun ),박세준 ( Park Se-jun ),김상효 ( Kim Sang-hyo ),이찬구 ( Lee Chan-goo ) 한국구조물진단유지관리공학회 2008 한국구조물진단유지관리공학회 학술발표대회 논문집 Vol.12 No.2

This paper presents experimental tests on simply supported Steel -PSC (prestressed concrete) hybrid beams. The main objective of the paper is to investigate the static behavior of joints in Steel-PSC hybrid beam, which is constituted of top, bottom and rear plates with head stud shear connectors between the steel girder and the PSC girder. Four specimens with 3.9m length were fabricated and tested to examine its application of spliced girder bridges through evaluating the flexural characteristics of the joints. From the results of experimental tests, all beams show the similar ultimate strength and failure mode, resulting from the failure of PSC parts. The applied joints show the sufficient strength and intial stiffness. However, considering the crack patterns, the joints exhibit the weakness for crack propagation.