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국세징수법에 의한 채권압류 및 대위와 상계적상 - 대상판결 : 대법원 2022. 12. 16. 선고 2022다218271 판결 -
이홍경 ( Lee Hongkyung ),김제완 ( Kim Jewan ) 고려대학교 법학연구원 2024 고려법학 Vol.- No.113
대상판결은 국세징수법에 의한 국가 및 지방자치단체의 채권의 압류와 체납액의 한도로 행사한 대위권의 상계와 관련한 판단이다. 대상판결은 본건 청구가 조세법상의 압류채권에 대한 대위로서 추심행위를 한 것이고, 민사집행법상의 추심금 청구가 아니라는 점을 간과한 것으로 생각한다. 과세관청은 조세법상의 대위권을 행사하여 그 지급을 청구하였고 금전으로 직접 지급을 명하는 판결을 받았다. 그러나 대상판결에서는 추심의 소를 제기한 것으로 오인하여 추심채권자의 상계에 관한 법리로 판결하여 과세관청이 패소한 사건이다. 과세관청이 채권자대위권 행사시 채권자대위권에 있어서 상계가능성에 대한 주된 검토 대상은 과세관청이 체납자에 대하여 보유하고 있는 조세채권과 체납자가 과세관청에 대하여 보유하는 피압류채권 대금 반환채권간의 상계여부이다. 즉 피압류채권과 제3채무자가 압류채권자(과세관청)에 대하여 보유하는 채권의 상계가능성은 채권자대위권 행사시 상계에 관한 법리로서는 다루어지고 있지 아니하다. 설사 피압류채권과 제3채무자의 압류채권자에 대한 채권간 상계를 논하는 경우에도 피압류채권의 귀속에 변경이 발생하지 아니하는 한 결국은 상호대립성이 인정되지 아니한 채권간의 상계 허용여부와 동일한 사안으로 검토될 수 밖에 없다. 이러한 점에서 강제징수에 있어서 과세관청이 압류채권자의 지위에서 행사하는 채권자대위권을 추심과 구별하는 입장을 취할 실익이 크지 않다고 볼 수도 있다. 그러나 조세는 국가 또는 지방자치단체가 존립하기 위한 재정적 기초를 이루기 위한 목적으로 징수가 확보되어야 하는 조세의 공익성에 기초한 조세채권자에 대한 절차법상 자력집행권과 실체법상의 조세 우선권이 있어 지방세징수법 제53조등을 근거로 압류금 지급청구의 소에서 승소하였다면 그 채권은 오롯이 국가에 귀속될 뿐 다른 채권자와의 배분은 요구되지 않는다고 해석되어야 한다. The Supreme Court Judgement studied in this thesis(hereinafter referred to as the “Subject Case”) pertains to the determination of subrogation rights exercised within the limits of the seizure of national and local government claims and the amount of default under the National Tax Collection Act. The Judgement asserts that the claim concerned was filed to collect debt based on subrogation as a creditor under tax laws but not a claim to seek money claimed to be owed under th Civil Execution Act. The tax authorities demanded payment by exercising their subrogation rights under tax laws and obtained a Subject Case directing direct payment in monetary terms. However, the Subject Case misinterpreted the plaintiff's claim as a lawsuit for collection, ruling on the laws pertaining to the right of set-off by a debt collecting creditor, resulting in the tax authorities losing the case. When tax authorities exercise creditor subrogation rights, the main consideration for the possibility of set-off lies in whether there can be an set-off between the tax claims held by the tax authorities against the defaulters and the claims for the return of withheld amounts held by the defaulters against the tax authorities. In other words, the possibility of offsetting the claim between the withheld amount and the claim held by the second obligor against the execution creditor(tax authorities) is not addressed as a legal principle regarding set-off when exercising creditor subrogation rights. Even in cases where discussion takes place to offset between the claims of the withheld amount and the execution creditor of the third obligor, if there is no change in the ownership of the withheld amount, ultimately, it must be considered as a matter similar to the allowance of set-off between conflicting claims and whether they are recognized. In this regard, for forced collection, it can be seen that tax authorities are no likely to have the capability to distinguish subrogation rights exercised as an execution creditor from actual debt collection. However, tax laws are based on the public interest of taxation, which must secure tax collection as the financial foundation for the existence of the state or local governments. Therefore, if the claim for seizure money under tax laws is won based on the right of self-execution in procedural law and the priority right of tax in substantive law, as interpreted according to Article 53 of the Local Tax Collection Law, the debt should be interpreted as owed solely to the state, and not requiring any distribution among other creditors.
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이지원(Jiwon Lee),장승혜(Seunghye Jang),최주영(Juyoung choi),한인경(Inkyung Han),안형국(Hyeongguk An),이홍경(Hongkyung Lee) 한국전지학회 2022 한국전지학회지 Vol.2 No.1
현 폐배터리 재활용 기술은 배터리 파쇄 과정에서의 폭발 위험과 활물질 회수에 사용되는 용매의 환경 유해성으로 개선이 필요하다. 본 연구에서는 폐배터리 파쇄 없이 전극을 세척하여 계면을 회생시킬 수 있는 계면 세척제 및 원활한 세척을 위한 신규 전극 구조를 소개한다. 열화된 전극의 SEI 성분을 제거할 수 있는 용매를 탐색하고 기공성 집전체 기반의 전극을 제작하여 효과적인 전극 세척을 도모하였다. 본 연구에서 제안하는 계면회생기술의 효용성 입증을 위해 배터리 재조립 및 임피던스 분광법을 통한 계면 저항의 감소를 확인하였다. Conventional battery recycling has suffered from the risk of explosion during the battery disposal process and the use of environmental hazard chemicals for recovering precious metals such as Li, Ni, and Co. This study presents the electrode surface cleaning solutions and optimal electrode structures for cleaning the waste battery entirely without disassembly. Solvents that can dissolve solid-electrolyte interphase (SEI) components on the used electrode were explored, and an electrode with perforated current collectors was manufactured to facilitate the washing throughout. D₂O solvent can completely remove the side products and recover the original surface of a graphite anode, as confirmed by FT-IR. EIS study by constructing re-assembled cells with D₂O-washed electrodes revealed that the interface resistance was reduced by 41.6% owing to SEI removal. Moreover, the Gr||LCO cells re-assembled after cell failure achieved 82% (115 mAh g<SUP>-1</SUP>) of the original capacity.
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리튬이온전지의 전해액 자체 난연성 평가시 측정변수 및 실제 전지 환경 모사에 따른 영향
박승수(Seungsoo Park),김건영(Gunyoung Kim),이홍경(Hongkyung Lee) 한국전지학회 2023 한국전지학회지 Vol.3 No.2
This study emphasizes the importance of realistically simulating the actual cell environment, which can be overlooked in fire resistance evaluations, and underscores the lack of standardization in measurement variables. We investigated variables that should be considered to minimize deviations during measurements. Additionally, we simulated the cell environment to observe changes under higher O₂/Ar ratios and conducted research on Solid-Electrolyte Interphase (SEI) components contributing to fire resistance. Furthermore, we explored the effects of graphite anode degradation on measurement variations and provided insights into various considerations essential for fire resistance assessments.
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FDM ABSi의 후가공을 통한 반투명 RP 재료의 개발
정우벽(Woobyok Jeong),진영성(Young-Sung Jin),이홍경(Hongkyung Lee),안성훈(Sung-Hoon Ahn) 대한기계학회 2003 대한기계학회 춘추학술대회 Vol.2003 No.4
Translucent plastice are commonly used in packaging of mechanical and/or electrical components. Although Rapid Prototyping(RP) provides prototypes of various materials, translucent RP parts are notreadily available from most RP processes. ABSi is one of the ABS materials available for Stratasys' FDM process, and the material has potential to be translucent. In this paper, two post-processing techniques were applied in order to increase optical transmissivity of the parts made of FDM's ABSi. First, elevated temperature condition was applied resulting in increased transmissivity while dimensional shrinkage was observed. Second, resin infiltration and surface sanding provided upto 16% transmissivity without shrinkage. These nost-nrocesses can be selectively annlied to increase transmissivetv of ABSi parts. Thus, translucent FDM park can be fabricated from regular FDM process followed by the post-processes developed in this study.
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신예원 ( Yewon Shin ),이민규 ( Mingyu Lee ),이홍경 ( Hongkyung Lee ) 한국공업화학회 2022 공업화학전망 Vol.25 No.4
With the growing popularity of battery-powered mobility, battery safety and performance reliability have been prioritized by battery industries. Despite advanced manufacturing processes of large-scale commercial Li-ion cells, “latent defects” that can accidentally appear due to imbalanced battery design, invisible faults, and extreme operating conditions still threaten performance degradation and battery fire. Hence, it is urgently necessary to detect such latent defects in advance and understand the impacts of cell parameters and operating conditions on the battery failure scenario. For straightforward analysis of commercial cells, real-time, non-invasive visualizing of battery inside and diagnosing battery aging have been recognized through in-operado battery imaging technology based on X-rays, neutrons, and ultrasound which can penetrate the active materials, cell components, and external packaging. Moreover, a battery imaging technique to visualize the current distribution pattern using a magnetic field induced at batteries under external current load has also been proposed. This review will comprehensively discuss the imaging techniques inside the battery from atomic and molecular levels in electrode materials and interfaces to macro-scale battery systems, and examine qualitative case studies and recently unveiled phenomena.
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