변형-내초점 핀 고정술을 이용한 골성 망치 수지의 해부학적 직접 정복

강상우,박지강,정호승,차정권,김국종 대한수부외과학회 2018 대한수부외과학회지 Vol.23 No.4

Purpose: The purpose of this study was to evaluate the clinical results of anatomic reduction of bony mallet finger using modified-intrafocal pinning technique. Methods: From March 2014 to October 2017, 18 patients with bony mallet finger were treated with modified-intrafocal pinning technique. Kirschner-wire was used to directly reduction the bony fragment, and extension block pinning and dis-tal interphalangeal joint fixation were additionally performed to minimize the loss of reduction. Postoperative pain, range of motion, and radiological evaluation were performed. Duration of bone healing, functional recovery and complication rate were evaluated and Crawford’s criteria was used to determine functional outcome after surgery. Results: Bone union was achieved in all cases after a postoperative mean of 6 weeks (5-7 weeks). An average of 2.8° (0°-10°) extension loss occurred in all patients. All patients showed satisfactory joint congruency and reformation of the joint surface, the mean flexion angle of the distal interphalangeal joint at the final follow-up was 72.2° (70°-75°). According to Crawford’s classification, 12 patients (66.7%) were excellent and 6 patients (33.3%) were good. Conclusion: Modified-intrafocal pinning technique is a method of obtaining anatomical bone healing by directly reduc-tion and fixation of the bony fragment. Combined with other conventional percutaneous pinning procedures, it is expected that good results can be obtained if applied to appropriate indications. 목적: 변형-내초점 핀 고정술을 통한 골성 망치 수지의 해부학적인 직접 정복에 대한 임상적 결과를 알아보고자 한다. 방법: 2014년 3월부터 2017년 10월까지 18명의 골성 망치 수지 환자를 대상으로 K-강선을 이용하여 골편을 직접 정복하는 방법인 변형-내초점 핀 고정술을 시행하였다. 수술 후 통증, 관절 운동 범위, 방사선적인 평가를 시행하였다. 또한 골유합 시기, 기능 회복 정도, 합병증 발생률을 평가하였고, 수술 후 기능적 예후를 판정하기 위해 Craw-ford의 평가 기준을 이용하였다. 결과: 평균 6주(5-7주)에 방사선적 골유합을 얻었다. 전체 환자에서 평균 2.8° (0°-10°)의 신전 소실(extension loss)이 발생하였다. 모든 환자에서 관절면의 일치와 만족스러운 관절면의 재형성이 관찰되었으며, 최종 외래 추시에서 원위지간 관절의 평균 굴곡각은 72.2° (70°-75°)였다. Crawford의 평가 기준으로 아주 만족이 12명(66.7%), 만족이 6명(33.3%)이었다. 결론: 변형-내초점 핀 고정술은 골편을 직접 정복 후 고정하여 해부학적 정복을 얻는 방법으로 기존의 다른 경피적 핀 고정술들과 결합하여 적절한 적응증에 적용한다면 좋은 결과를 얻을 수 있을 것으로 기대한다.

파산선고 전의 원인으로 인한 조세채권에 기하여 파산선고 후에 발생한 가산금의 법적 성질 - 대법원 2017. 11. 29. 선고 2015다216444 판결에 대한 평석 -

강상우 영남대학교 법학연구소 2019 영남법학 Vol.0 No.48

The attitude of theories and judicial precedents have differed as to whether the legal nature of the additional dues accrued on a tax claim, which are declared bankrupt on the grounds that arise before the declaration corresponds to estate claims or subordinate bankruptcy claims. Supreme Court 2017. 11. 29. 2015Da216444 Decision has ruled that the legal nature of the additional dues mentioned above corresponds to the latter one. This study explains the point of the court's decision, looks into tax claim in bankruptcy procedures, analyzes the main issues as mentioned below. First, considering the purpose of the Debtor Rehabilitation and Bankruptcy Act (“DRBA”) and the rule of equality of creditors, the legal nature of the additional dues accrued on a tax claim, which are declared bankrupt on the grounds that arise before the declaration corresponds to subordinate bankruptcy claims. Second, from the point of view that the authority to manage and dispose of a bankruptcy estate shall be held by the trustees in bankruptcy, the person liable for tax payment regarding claims which do not come under estate claims shall be the bankruptcy debtor. Third, according to partial amendment to the Framework Act On National Taxes etc. on 31. Dec, 2018, additional dues and penalty tax on insincere payment have been integrated into 'penalty tax on late payment', whose legal nature almostly resembles that of additional dues, which means interest for arrears. Therefore, the foregoing discussion can also be applied to 'penalty tax on late payment'. As the former Bankruptcy Act has changed into the current DRBA, the recognition range of estate claims has also been narrowed. The notion of accepting broad range of estate claims in name of public interest of tax claim should no more be allowed, for it seems to go against this kind of flow. On the legislative perspective point of view, the author think it is desirable to have statutory clause which involves the meaning that the additional dues accrued on a tax claim, which are declared bankrupt on the grounds that arise before the declaration(or the 'penalty tax on late payment') correspond to subordinate bankruptcy claims, in order to get rid of interpretative disputes. 파산선고 전의 원인으로 생긴 조세채권 등에 기한 파산선고 후의 가산금이 재단채권에 해당하는지, 후순위 파산채권에 해당하는지 여부에 대해 종래까지 학설과 판례의 태도가 난맥상을 이루고 있었다. 그런데 대상판결에서는 위 가산금이 지연이자의 성격을 가지므로 후순위 파산채권에 해당한다고 판시하였다. 본 논문에서는 대상판결의 요지를 설명하고, 파산절차에서의 조세채권에 대해 살펴본 다음, 대상판결을 지지하는 입장에서 다음과 같이 주된 쟁점 사항들에 대한 검토를 해보고자 한다. 첫째, 파산선고 전의 원인에 기해 파산선고 후에 발생한 가산금의 법적 지위는 채무자회생법의 도입목적과 채권자평등원칙 등을 고려할 때 후순위 파산채권으로 봄이 타당하다. 둘째, 파산재단에 대한 관리처분권은 파산관재인이 갖게 된다는 관점에서, 재단채권에 해당하지 않는 채권에 대한 납세의무자는 파산채무자가 되어야 한다. 셋째, 2018. 12. 31.자 국세기본법 등의 일부개정으로 가산금과 납부불성실가산세가 ‘납부지연가산세’로 통합되었는바, 위 가산세의 법적 성질 또한 가산금과 동일하게 지연이자의 성격을 가지므로, 앞서 한 논의들이 동일하게 적용될 수 있다. 구 파산법이 채무자회생법으로 변천함에 따라, 재단채권의 인정범위는 점차 축소되었다. 조세채권의 공익성이라는 명목 아래 다른 파산채권자들의 이익을 해하면서까지 예외적으로 재단채권성을 폭넓게 인정하는 것은 이러한 흐름에 역행하는 것으로, 허용되어서는 안 될 것이다. 입법론적으로는 파산선고 전의 원인에 기해 파산선고 후에 발생한 가산금(내지 ‘납부지연가산세’)에 대해, 후순위 파산채권에 해당한다는 취지의 명문 규정을 두는 것이 해석상의 논란을 없앨 수 있는 방안으로 바람직하다고 생각한다.

빛을 발산하는 기포내에서의 화학반응 ( Chemical Reactions inside a Sonoluminescing Gas Bubble )

강상우,김홍운,임경희,곽호영 대한기계학회 2001 대한기계학회 춘추학술대회 Vol.2 No.2

회생기업 등록면허세를 둘러싼 행정법적 쟁점의 검토 및 개선방안에 대한 연구

강상우 중앙법학회 2024 중앙법학 Vol.26 No.1

In 2023, a number of media articles reported that local governments in various parts of the country had taxed the registration and license taxes of rehabilitation companies more than five years after the time of application for rehabilitation, and the amount amounted to KRW 109 billion as of the end of July 2023, of which the additional taxes (failure-to-file penalty and delayed payment tax) alone accounted for KRW 42 billion, or 40%. This was due to the fact that the relevant laws, the former Debtor Rehabilitation Act and the former Local Taxation Act, contradicted each other with respect to the same matter, i.e., the registration of a pledge made in a corporate rehabilitation proceeding, for non-tax purposes and for tax purposes, respectively. In a related lawsuit, it was pointed out that this legislative difficulty was caused by the fault of the legislative entities, including the competent ministries, and the Ministry of Justice and the Ministry of the Interior and Safety made some amendments to the laws based on reflective considerations, and the revised Debtor Rehabilitation Act and the Local Tax Act have been in effect since 2024. The purpose of this article is to provide an overview of the regime related to the registration license tax and the legislative background that has led to contradictions and conflicts on the taxability of such taxes, to review the current status of ongoing cases in this regard, and to address the interpretation issues related to the registration license tax and how they can be improved. This article suggests the following improvement plans. First, with regard to the interpretation of Article 3 of the Supplement to the Revised Local Tax Act of 2024, as to whether the principle of equality is violated, it is consistent with the standard of interpretation of tax laws set forth in Article 20(1) of the Local Tax Act to interpret the Revised Local Tax Act so that rehabilitation companies that have already completed rehabilitation proceedings or implemented a rehabilitation plan can benefit from the tax exemption of the Revised Local Tax Act in the same manner as rehabilitation companies that have not. Second, with regard to retroactively applying amendments to tax laws that are favorable to taxpayers, consideration could be given to amending the provisions of Article 3 of the Appendix to the Revised Local Tax Law of 2024 to grant tax exemptions to rehabilitation companies that have completed rehabilitation proceedings or implemented a rehabilitation plan. Third, as to whether the trust protection doctrine is violated, the rehabilitation companies' reliance interests on the validity and continuation of the provisions of the old debtor-in-possession laws and their reliance interests on the practice of tax exemption from registration licenses should be interpreted to protect their reliance. Fourth, in administrative practice, it is necessary for each local government to self-correct through the active administrative system. In the end, the issues raised in this article are all related to the legal stability of the Korean legal system and its amendments, as well as the predictability of the taxpayers, the rehabilitation companies. I hope that the various suggestions discussed in this article, such as judicial solutions through legal interpretation, legislative solutions, or self-corrections within the disposition agency, will help to protect the rights of rehabilitation companies that have been unfairly treated in the future.

친환경 김 양식용 파이프의 구조안정성 검토

강상우,이정호,강병모,강성훈,고재용 해양환경안전학회 2018 해양환경안전학회 학술발표대회 논문집 Vol.2018 No.06

사업자 명의대여의 행정법적 쟁점 및 개선방안에 대한 小考 — 국세기본법 제51조 제11항의 신설과 관련하여 —

강상우 한양대학교 법학연구소 2024 법학논총 Vol.41 No.1

Until now, there has been an inherent problem with nominal business owners: even if the tax authorities detected the disguise and refunded the already paid taxes in the name of the name-lender to the name-lender and notified the real business owner of the tax charges, the tax revenue would be lost if the real business owner was insolvent. However, on December 31, 2019, Article 51, Paragraph 11 of the Framework Act on National Taxes was newly amended to clarify that taxes paid in the name of the name-lender must be refunded to the real business owner. The purpose of this study is to examine the legal relationship governing business-name-lending and the right to claim refunds of taxes that have been paid in the name of the name-lender, and to address the issues surrounding business name lending and how to improve them since Article 51(11) of the Framework Act on National Taxes was newly enacted and implemented. This article suggests the following improvements. First, regarding the inconsistency between the Framework Act on National Taxes and the Framework Act on Local Taxes concerning the refund claimant, it is necessary to improve the legislation in the future to ensure that the refund claimant is a real business owner in the event of overpayments or erroneous payments. Second, concerning the interpretation and burden of proof regarding the determination of the refund claimant, the attitude of the previous Supreme Court precedent, which was applied until the enactment of Article 51(11) of the Framework Act on National Taxes, should be changed and should no longer be applied to the cases covered by the new provision, and the amount paid with the property of the name-lender should be proven by the tax administration when the name-lender files a refund claim. Third, public officials should be encouraged to utilize their duty to report regarding name lending. Fourth, the principle of good faith should be actively applied to prevent contradictory behavior by those involved in name lending. Fifth, a secondary tax liability should be applied to the name-lender to ensure that the lender bears the responsibility for the name-lending while promoting the principle of substantial taxation. Sixth, extend the processing time for business registration applications, but strengthen substantive review on a limited basis, including specifying the reasons for rejecting applications. Seventh, the requirements for reporting disguised business operators should be eased, and the reward for reporting should be made more realistic, such as changing from a flat sum system to a fixed rate system. I believe such improvements must be preceded by a change in the public's perception that business name lending is an absolute criminal offense and that people should be more cautious when running a business. I hope the improvements proposed in this study will help to eradicate the problems surrounding business name lending under the newly enacted Framework Act on National Taxes.

APPLICATION OF THE BIFOCUSING METHOD IN MICROWAVE IMAGING BY CONVERTING UNKNOWN MEASUREMENT DATA INTO THE CONSTANT

강상우,MINYEOB LEE,박원광,손성호 한국산업응용수학회 2024 Journal of the Korean Society for Industrial and A Vol.28 No.3

We consider the bifocusing method (BFM) for a fast identification of small ob- jects in microwave imaging. In many researches, it was very hard to measure the scattering parameter data if the location of the transmitter and the receiver is the same. Due to this reason, the imaging function of BFM has mainly been designed by converting unknown measurement data into the zero constant; this approach has yielded reliable imaging results, but the theoretical reason for this conversion has not been investigated yet. In this study, we converted unknown measurement data to a fixed constant and applied the BFM to retrieve small objects. To demon- strate the effect of the converted constant, we show that the imaging function of the BFM can be represented in terms of an infinite series of the Bessel functions of an integer order, antenna setting, material properties, and applied constant. Based on the theoretical result, we concluded that converting unknown measurement data to constant zero guarantees good imaging results, including the unique determination of the objects. Simulation results obtained with synthetic and real data support the theoretical result.

에스겔서에 나타난 하나님의 형상과 거룩한 전쟁 모티프 - 에스겔 2:1-3:15과 37:1-14을 중심으로-

강상우 한국복음주의구약신학회 2025 구약논집 Vol.31 No.-

This study examines the intricate connection between the restoration of the image of God and the motif of holy war in the book of Ezekiel, focusing on Ezekiel 2:1–3:15 and 37:1–14—passages in which the image of God plays a central thematic role. While previous scholarship has focused on how the new covenant people are restored to the image of God and thereby enabled to live in His presence, this study goes further by emphasizing that being renewed in God's image also entails a calling to holy war—as warriors appointed to oppose sin. In Ezekiel 2:1–3:15, the prophet Ezekiel is filled with the Spirit, renewed in God's image, and commissioned as a warrior in God's holy war. Similarly, in Ezekiel 37:1–14, the lifeless bones are revived and rise as a "vast army," symbolizing Israel’s renewal in the divine image and their commissioning as agents in God’s holy war. Thus, the restoration of the image of God is closely linked to the mission of engaging in God’s holy war, indicating that the saints, restored in the image of God under the new covenant, are likewise called to stand as holy warriors in the spiritual battle against sin.

먹을거리, 사회문제 그리고 기독교 교육: 먹을거리 문제와 관련해서 기독교는 무엇을 교육해야 하는가?

강상우 한국교회교육복지실천학회 2023 교회교육·복지실천 연구 Vol.5 No.2

본고는 오늘날 기독교 교육이 먹을거리 문제에 대해서 무엇을 가르쳐야 하는지 설명하는 데 목적이 있다. 이를 위해서 이 논문은 왜 우리가 사회적 먹을거리 문제에 대해서 관심을 가져야 하는지에대해서, 그리고 오늘날 산업형 농업으로 인해 먹을거리와 관련해 발생하는 여러 사회문제들, 즉 토지수탈, 표토 침식, 농산연료, 수질오염 등과 같은 먹을거리와 관련된 것들에 대해서 서술하였다. 그리고 나서 사회적 먹을거리 문제와 관련해서 기독교 교육이 무엇을 가르쳐야 하는지에 대해서 서술하였다. 먹을거리와 관련하여 기독교 교육은 (a) 하나님이 모든 영역의 통치자임을 가르쳐야 하고, (b) 성도는 하나님의 창조세계의 선한 청지기(kalos oikonomos)이며 하나님의 성전(naos)임을 가르쳐야 하며 (c) 무엇보다도 성도들이 하나님의 선한 청지기와 거룩한 성전으로 살아가도록 먹을거리 리터러시(food literacy)를 구체적으로 가르쳐야 한다 The purpose of this paper is to describe what Christian education should teach about food issues today. This paper explains why we should be concerned with social food problems, and describes the social food problems that arise in relation to industrial agriculture such as land grab, topsoil erosion, agri-fuel, water pollution, etc. And then states what Christian education should teach about social food problems. Christian education regarding social food issues should (a) teach that God is the ruler of all realms, (b) teach that the saints (hagioi, hagios) are good stewards of God’s creation (kalos oikonomos, καλοs οἰκονόμοs) and that the saints are the temples of God (naos theou, ναὸς θεοῦ), and (c) specifically teach food literacy so that the saints can live as good stewards and temples of God.

전통온돌난방의 실내 온열환경 쾌적감 평가에 관한 연구

강상우,전지현,국찬,Kang, Sang-Woo,Jeon, Ji-Hyeon,Kook, Chan 한국주거학회 2007 한국주거학회 논문집 Vol.18 No.4

The principle of Korean Traditional Housing was to be harmonized with the nature with shapes according to regional climate and materials easily available from the region. These environmentally friendly characteristics protected indoor environment from climate changes. The characteristics of Korean traditional housing to control indoor environment would be very useful for contemporary housing in that current issues, improving housing amenity and wellbeing, had basic goals same with what Korean Traditional Housing had. Though it could be found characteristics of indoor thermal environment heated by Ondol Heating System, analyses of evaluation made by occupants of the rooms were insufficient because most of the studies had been focused on the measurement of indoor thermal factors. Thus, with an evaluation of occupants for the indoor thermal comfort and an estimation of discomfort derived from the result of vertical temperature distribution, it was studied whether the agreeable indoor range of rooms, of which was Jeonju Hanok Living Experience Center, heated by Ondol Heating System corresponded to the agreeable indoor range presented in references.