명의신탁의 증여의제 제도의 문제점 및 개선방안

주해진 한국세법학회 2013 조세법연구 Vol.19 No.1

상속세 및 증여세법 제45조의 2명의신탁 증여의제는 실질과세원칙의 중대한 예외로서 명의신탁을 이용한 조세회피를 방지할 목적으로 등기 등이 필요한 재산의 명의신탁이 있으면 이를 증여로 보아 과세한다. 다만, 조세회피의 목적이 없는 등기 등에 대해서는 증여로 보지 않는다. 따라서 조세회피의 목적에 따라 증여세 과세가 결정되는데, 조세회피목적의 판단은 명의신탁 당시 명의신탁자의 내심의 의사이므로 명의수탁자인 납세자가 이를 증명하기는 쉽지 않다. 그리고 조세회피목적 외의 다른 목적을 인정할 것인지, 회피된 조세경감이 사소한 것인지에 대한 뚜렷한 기준은 법에 규정되어 있지 않아 이에 관한 판단은 고도의 전문성이 필요하다. 결국 명의신탁에 대한 조세회피목적의 입증은 조세소송으로 이어질 가능성이 매우 높고 이는 행정력의 낭비를 초래한다. 그리고 명의신탁 증여의제는 조세회피목적의 명의신탁 행위에 대한 행정벌적 성격으로 증여세를 부과하는 것이다. 그런데도 회피된 조세의 크기 등과 관계없이 단순히 명의 신탁한 재산가액에 의해서만 증여세가 결정되고 조세회피를 의도하지 아니하고 사실상 명의를 빌려주었을 때 발생한 사소한 조세경감에 대해서도 명의수탁자에게 과도한 증여세가 부과될 가능성이 높아 재산권의 심각한 침해가 초래된다. 또 동 제도에 따른 명의신탁자와 명의수탁자를 비교하면 명의신탁자가 아닌 수동적인 명의수탁자가 1차적인 책임을 지고, 부동산실명법상 명의수탁자의 책임, 차명예금에 대한 세법상의 적용, 실제 배우자 간의 증여와 비교하더라도 그 제재가 가혹하여 납세자의 명의신탁에 대한 납세순응을 기대하기가 어렵다. 따라서 명의신탁 증여의제는 과감히 폐지하고 명의신탁은 증여로 추정하되 실제 증여에 대해서만 증여세를 부과할 것을 제안한다. 이에 더하여 제척기간과 가산세 규정에 명의신탁을 명시적으로 규정함으로써 제척기간을 연장하고 높은 율의 가산세를 부과함으로써 명의신탁자의 조세회피에 대해 과세할 것을 제안한다. Section 45-2 of the Inheritance Tax and Gift Tax Law(“ITGTL”) provides that, in the case where any specified assets other than real estates being transferable by registration is registered in the name other than the actual owner’s, the market price of the relevant assets shall be deemed to be donated by the actual owner to the nominal owner(the owner in registration) and the latter shall be subject to gift tax. First of all, because of its exceptionality that a gift tax is levied on the non-gift case, its reasonableness has been debated since it was introduced early in 70s. In addition to such a basic issue, the author raises here several practical issues derived from this unreasonable scheme of taxation. One of them is the tax payers’ excessive compliance cost. This rule is not applied when the false registration is done for the purpose other than tax avoidance. Therefore, nominal owners can avoid taxation by proving his non-tax-avoidance purpose. Since proving such a subjective matter is not easy and mostly fails to satisfy the tax authority, however, most taxpayers are compelled to go to court to fight against the unfair tax levied on them, even though the court also does not have any useful tool to judge the taxpayers’ purpose. After all, constructive gift tax results in explosion of tax litigation which cannot produce fair ruling that satisfies the taxpayers. The author also points out the problems arising from the sanctioning effect of this rule. From the viewpoint of reasonableness of sanction, The heaviness of the punishment should depend on the degree of Wrongfulness, and, if this principle is applied to the constructive gift case, the volume of the tax should be decided focusing on blaming the tax avoidance purpose. But the amount of the constructive gift tax is determined depending on the price of the relevant assets regardless whatever the taxpayers’ purpose is. It means taxpayers’ property right is evaded "Without any reasonable ground. With additional several reasonings, the author suggests that Section 45-2 of ITGTL should be abolished and legal construction of gift should be replaced by presumption of donation. On the premise that this rule continues, as a second best, the author argues that the surtax With high rate shall be used as a tool to suppress false registrations instead of the current rule.

A case of allergic bronchopulmonary aspergillosis successfully treated with omalizumab

주해진,심가온,정진경,이성욱,안종남,곽진영,이중철,이민희,양현주,김병관,최경화 대한내과학회 2022 대한내과학회 추계학술대회 Vol.2022 No.2

Oracle DB를 이용한 송전계통 보호 계전기 정정 Rule base구축 및 추론

주해진(H.J Joo),민병운(B.W Min),이승재(S.J Lee),강상희(S.H Kang),최면송(M.S Choi),조범섭(B.S Cho),이운희(W.H Lee),최홍석(H.S Choi) 대한전기학회 2000 대한전기학회 학술대회 논문집 Vol.2000 No.7

철도차량 모니터 장치의 지상장치 최적화 기법에 관한 연구

주해진(JOO HAE-JIN),한정수(HAN JEONG-SOO),박성호(PARK SUNG-HO),홍구선(HONG GU-SUN) 한국철도학회 2002 한국철도학회 학술발표대회논문집 Vol.- No.-

TGIS(Train General Information System) is monitoring Train status and analyzing fault happened. TGIS informed a lot of Passenger data, Driving data, Status data and Fault data to "Depot". For dealing them more properly, TGIS need specified data and specialized data handling method. This paper suggest Optimize data of Train Monitoring System and Apply that to Main Line Car.

Poly(dimethysiloxane) Based Medical Device Surface Coating with Hyaluronic Acid-Gelatin Crosslinked Hydrogel to Reduce Fibrosis Formation

차낫차몬,주해진,박종현,김한구,배태휘,김우섭,최진화,김미경,강신혁,박한수 한국고분자학회 2021 한국고분자학회 학술대회 연구논문 초록집 Vol.46 No.2

Polydimethylsiloxane (PDMS) has been applied in many fields due to its attractive features such as biocompatibility, low toxicity, ease of fabrication, gas permeability, and low manufacturing costs. However, its surface hydrophobicity limits successful in implementation, and this must be reduced by surface modification. Here, to modify the PDMS surface, Hydrogels were fabricated from hyaluronic acid and gelatin using a Schiff-base reaction. A decrease in the water contact angle confirmed the hydrophilicity of the surface. The modified hydrophilic surface showed antibacterial adhesion, and improved distribution of human adipose-derived stem cells without cell cytotoxicity. Decreased fibrosis tissue responses were observed in vivo with looser collagen distribution and reduced cytokine expression on the hydrogel-coated surface. Hydrogel coating on PDMS is a promising method to improve the surface hydrophilicity and biocompatibility for surface modification of biomedical applications.

Clinical characteristics of acute kidney injury in patients with glufosinate poisoning

정진경,이성욱,주해진,심가온,안종남,조아영,오주환,이광영,선인오 대한내과학회 2022 대한내과학회 추계학술대회 Vol.2022 No.2

토마토 유전자원의 Ralstonia solanacearum에 의한 풋마름병 저항성 평가

정은주,이선우,주해진,최수연,이승엽,정용훈,이명환,공현기 한국식물병리학회 2014 식물병연구 Vol.20 No.4

This study was conducted to evaluate tomato plant resistance against bacterial wilt by Ralstonia solanacearumusing tomato cultivars or tomato breeding lines maintained in RDA-Genebank of Rural Development Administrationand to select resistant tomato lines for breeding purpose. We evaluated the disease responses of atotal of 13 cultivars and 39 breeding lines from RDA-Genebank using R. solanacearum SL341 strain, which is arepresentative strain in Korea. Tomato cultivar Hawaii 7996 and Moneymaker were used as a resistant controlplant and a susceptible control plant, respectively. A total of 32 cultivars were susceptible and 10 cultivarsshowed various disease response suggesting resistant phenotype segregation in the lines. Five commercialcultivars and 5 breeding lines exhibited strong resistance to bacterial wilt by the SL341 strain. These 5 breedinglines might be used for further study of plant defense response against bacterial wilt and cloning of theresistance gene from tomato plants. Ultimately, the selected lines could be used for tomato breeding to generatebacterial wilt resistant tomato plants.

철도차량의 신뢰성기반 유지보수(RCM) 실시 방안

박병노(Park Byoung-Noh),주해진(Joo Hae-Jin),이창환(Lee Chang-Hwan),임성수(Lim Sung-Soo) 한국철도학회 2008 한국철도학회 학술발표대회논문집 Vol.- No.-

Railway vehicle is very important to implement the effective maintenance in proper to prevent any failure during operation period. Many railway authorities are making efforts to maintain the railway vehicle through scientific and systematic procedure. To achieve this, Reliability Centered Maintenance(RCM) is partially applied. The efficiency of RCM has proven and its terminology was familiar with nuclear power, military and chemical plant etc. since the commercial aircraft"s industries has introduced the maintenance program based on the target of reliability. The application of RCM on railway vehicle can be utilized with systematic analysis method to select the best effective maintenance period and action to prevent the failures by selecting the equipment affecting the its safety and reliability. This paper is presented that the procedure of adequate and effective maintenance for railway vehicle by comparing among the related standards in example IEC60300-3,11, MIL-STD-2173, and technical documents or papers. In accordance with above result, RCM procedure is proposed to apply effectively for maintenance of railway vehicle. That is, (1) Analysis of data and Calculation of criticality per equipment (2) Selection of equipment to analyze (3) Analysis of failure mode and effect (4) Evaluation of maintenance method and period (5) Optimization of maintenance program through renewal of maintenance method and period.

철도차량의 고장모드 영향분석(FMEA)

박병노(Park Byoung-Noh),주해진(Joo Hae-Jin),이창환(Lee Chang-Hwan),임성수(Lim Sung-Soo) 한국철도학회 2009 한국철도학회 학술발표대회논문집 Vol.2009 No.5월

FMEA(Failure Mode and Effect Analysis) is a failure analysis method for the system to identify the potential failure modes, and their effects and causes to reduce or mitigate the critical effects of the system. FMEA for railway was introduced with reliability of railway system, and this was used for identifying and analysing the possible hazards qualitatively to meet the requirements in early stage of business. In general, the overall failure data of system could be managed from design stage by FMEA, and also the countermeasures to prevent many predicted failures could be established by identification of failure modes and assement of failure effects by FMEA. Using these advantages of FMEA, the effectiveness of reliability improvement could be expected if FMEA is applied continuously in operation stage. It is essential that railway vehicles are maintained with high level of safety and reliability not to happen any failures in operation. This paper is proposed the proper FMEA for maintenance of railway vehicles compared with existing FMEA.

에너지 미터링 장치를 활용한 교류 전동차 소비전력량 분석

김용기,장동욱,권중동,주해진 대한전기학회 2020 전기학회논문지 Vol.69 No.12

In this paper, we describe to evaluate the stability and reliability of the development of an electric multiple unit power measurement system. The power consumption was measured according to the driving mode of the train using the power measurement system between Incheon International Airport Station and Seoul Station. The average speed is 59.5[km/h] for manual operation and 59.7[km/h] for automatic operation during Incheon international airport to Seoul station, manual operation saves 35.8[kWh] energy compared to automatic operation. In addition, when converted into fuel economy according to the driving distance compared to the amount of power consumed, manual driving is about 0.11[km / kWh] and automatic driving is about 0.10[km / kWh], and the fuel economy of manual driving is analyzed to be 0.01[km / kWh] higher. From these results, it is possible to analyze the operating energy consumption of railway vehicles, and expected to increase the usability to improve vehicle operation energy efficiency.