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      • KCI등재후보
      • KCI등재

        국제투자분쟁에서 조세조치의 실제 적용에 관한 소고

        한창완(Changwan Han) 국제법평론회 2024 국제법평론 Vol.- No.67

        This thesis examines the intricate relationship between taxation measures and investment agreements, highlighting the jurisdictional issues arising from clauses that exempt taxation measures from these agreements. These exclusion clauses are designed to delineate the jurisdictional boundaries of arbitral tribunals, specifying that disputes arising from taxation measures falling within these exclusions may be beyond their jurisdiction. This becomes particularly relevant when assessing whether taxation measures, excluded from the scope of investment agreements, are bona fide taxes. If they are not, the exclusion may not apply, potentially bringing the dispute within the tribunal’s purview. Conversely, taxation measures enacted under a state’s sovereign authority, even in the absence of specific exclusion clauses, are generally unlikely to be deemed violations of investor protection obligations, such as against expropriation or breaches of fair and equitable treatment standards. The critical questions is whether the contested taxation measures are genuinely aimed at raising public revenue in a fair and equitable manner, or if they serve to discriminate against or penalize foreign investor unfairly in the guise of taxes. This distinction is important for two reasons. First, bona fide taxation measures supported by exclusion clauses do not give rise to jurisdictional authority for an arbitral tribunal. Second, the absence of such clauses does not necessarily imply a breach of the host country’s obligations, provided the taxation measures are legitimate exercises of its sovereign power. The thesis argues that the mere presence of exclusion clauses should not automatically legitimize all taxation actions by the host state, nor should the absence of such clauses deter the state from implementing necessary tax policies aimed at public purposes. In international investment disputes concerning taxation, the core issue is whether the taxation measures were unfairly aimed at discriminating or penalizing foreign investments, rather than achieving a legitimate public purpose or deviating from the measures promised at the time of investment attraction. Overreliance on exclusion clauses to apply clearly unreasonable measures in the guise of taxation measureless could grant jurisdiction to the arbitral tribunal. However, in the absence of such conditions, and regardless of the presence of exclusion clauses in the investment agreement, host countries should confidently implement necessary tax policies for public objectives.

      • KCI등재SCOPUS
      • SCOPUSKCI등재

        SM 50A 강으로 제작된 T-형 용접형상의 용접후처리 방법이 피로수명 증가에 작용하는 역할

        한창완(Changwan Han),이재훈(Jae-Hoon Lee),송준혁(Junhyouk Song),이현우(Hyunwoo Lee),박성훈(Seonghun Park) Korean Society for Precision Engineering 2012 한국정밀공학회지 Vol.29 No.3

        This study aims to investigate the effect of the post weld treatments on the fatigue life of T-type welded structure made by a SM50A steel material, generally used for excavators, because changes in the geometry, material and surface properties of welded regions affect the fatigue life of welded structures. T-type test specimens were prepared by the CO2 welding of rolled steel plates (SM50A steel) with a thickness of 10 mm at a welding speed of 30 cm/min and these T-type welded specimens were further treated by UIT (Ultrasonic Impact Treatment) and/or toe-grinding post welding treatment methods. In order to investigate improvements on the fatigue life of the samples. 3-point bending fatigue tests were conducted with a stress ratio of R=0.1 under a cyclic loading environment at a frequency of 5 Hz, via a hydraulic fatigue testing machine (±100 kN, MTS 809). The tests were performed at room temperature. The fatigue life of UIT specimens was approximately 25 times longer than that of as-welded specimens at a stress amplitude of 281 MPa, while toe-grinding specimens exhibited 4.15 times longer fatigue life. The current results could provide important guidelines to determine the proper post weld treatment methodologies of T-type welded parts for excavators with a satisfactory fatigue life although under severe operating conditions.

      • SCM440강으로 제작된 센터링크 체인의 표면거칠기가 피로수명에 미치는 영향

        한창완(Changwan Han),김한종(Hanjong Kim),허민혁(Minhyuk Heo),박성훈(Seonghun Park) 대한기계학회 2017 대한기계학회 춘추학술대회 Vol.2017 No.11

        The purpose of the present study is to analyze the effect of surface roughness on fatigue life of center-link chain made by SCM440 steel. Two groups of specimens were made from SCM440 steel with and without surface polished after forging process and resulted in different values of surface roughness. The difference of the surface roughness between two groups was clearly distinguished even to the naked eye. The surface roughness of both groups of the specimens was quantitatively measured by a roughness measuring device, Talysurf series2 (Taylor-Hobson Co., USA). Average roughness (R<SUB>a</SUB>) values were obtained by scanning 45 mm with a speed of 0.25 mm/s. Fatigue tests were conducted using a three-point bending method with a cyclic sinusoidal profile of 5 Hz, stress ratio of R = 0.1 and reference life for fatigue limit of 1 × 10<SUP>6</SUP> cycles. Ra without surface machining was 10.5 ± 1.7 μm, respectively while those values with surface machining were 0.9 ± 0.5 μm. It was found that the average roughness decreased approximately 12 times compared to the testing specimens without surface machining. The results of the fatigue test using the specimen with reduced surface roughness (from Ra = 10.5 to 0.9 μm) by surface machining demonstrated reduced scattering and increased fatigue limit (from 746.7 to 920.3 MPa). The results showed that an increase in surface roughness values led to a decrease in fatigue lives.

      • KCI등재

        주제별 논단 : 연구논문 ; 재보험계약상 사고처리협조조항

        한창완 ( Changwan Han ) 한국금융법학회 2015 金融法硏究 Vol.12 No.1

        Traditionally, a reinsurance contract was considered to be an honorable agreement based on mutual trust and confidence between a reinsured company and a reinsurer. However, as the number of reinsurers and reinsured companies has dramatically increased, and the number of claims has significantly risen, the nature and structure of the reinsurance relationship has changed and disputes between reinsurance-contract parties have multiplied accordingly. Reinsurers often insist that they are not obligated to indemnify the cedent companies because these companies have breached their duties, as derived from claims clauses the reinsurance contracts. There have been few reinsurance cases between reinsurers and reinsured companies before Korean courts so far, but, in light of the changing nature of the relationship between reinsurance parties, many relevant future disputes may be resolved by courts instead of by mutual consent. Therefore, it is now useful to examine what claims clauses of reinsurance contract mean; how they interact with other reinsurance clauses or principles, such as follow-the-settlement or follow-the-fortune clauses; and how the breach of claims clauses affects reinsurers’liabilities. Because the legal principles of reinsurance have been developed by English and American scholars and courts, we should carefully examine those countries’reinsurance customs and principles and apply those findings to a reinsurance contract that would be governed by the law of Korea, if possible.

      • KCI등재

        춘천 애니메이션박물관의 기획전시 및 연구조사 기능 활성화를 위한 전략연구

        한창완(Han Changwan) 한국예술경영학회 2004 예술경영연구 Vol.5 No.-

        The Animation Museum is responsible for serving domestic animation culture and industries through the effective management and maximization of its specialized functions. Moreover, it should play a role of central engines to be an advanced model for the future. This study, by analysing the conditions of current situations of the Animation Museum, examines the key functions and strategies of the Animation Museum. The research questions are as follows: 1. How should the specialized functions of the Animation Museum be developed and realized to revitalize the domestic animation industry? 2. What are the effective strategies to realize the proposed functions considering the characteristics of Chunchon city? To solve these questions, established research results and the related data are analyzied in the first place. Then, some alternatives to cope with new industrial environments of animation are proposed. Based on the understanding the specific concepts and industrial trends of animation, new strategies to realize the specialized functions are suggested. In conclusion, five principal functions were proposed including the areas of ‘exhibition’, ‘curatorial research’, ‘policy research’, ‘publication’ and ‘forum’. Exhibition is the most essential one since it can lead the social discourse by setting the agenda. ‘Curatorial research’ function should have an important role to promote arts culture and arts industry, making the best use of ‘policy research’. The academic performance of curatorial function could serve as the foundation to accomplish policy research. The outcomes of ‘curatorial research’ and ‘policy research’ should be published. Also the function as a ‘forum’ should be expanded to keep ‘publication’ up. This study presented the goals and necessities of Animation Museum based on the characteristics of animation and industry. Then, it proposed historical forms and specialized major functions of animation museum. Finally the concrete alternatives to operate and reinforce those functions are suggested.

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