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所得金額變動通知와 瑕疵의 承繼, 判例變更에 따른 信賴性保護問題
김세현 한국행정판례연구회 2014 행정판례연구 Vol.19 No.1
In regard to the administrative disposition of the notification of the change on income amount depending on the income disposition which has been the subject of discussion, the Supreme Court of Korea has sentenced unanimous decision recently to change its denial position on the administrative disposition of notification of change on income amount depending on the income disposition(sentenced on April 20th 2006 by Supreme Court, 2002Du1878, unanimous decision). After the changes on judicial precedents of Supreme Courts has become effective, anyone willing to argue about the existence and scope of tax withholding must argue at the Appeal Litigation for the notification of the change on income amount; unless the notification of the change on income amount is invalid without necessity of trial, appeal litigation for the disposition of tax collection can only deal with the intrinsic vice of the disposition of tax collection while the illegality about the existence and scope of tax withholding can't be dealt as independent grounds for disobedience. The plaintiff received the notification of the change on income amount after the change on judicial precedents of Supreme Courts thus the plaintiff can't argue about the effect of this administrative act because the plaintiff did not argue even though the plaintiff had chance to disobey the notification of the change on income amount. Therefore, there is no need for exceptional protection in accordance to the change of precedents. I support the decision in this case which sentenced that existence and scope of tax withholding in regard to notification of change on income amount must be dealt with the notification of change on income amount and that the disposition of tax collection in this case is not illegal because the plaintiff did not make any argument about the inherent vice of the disposition of tax collection unless the notification of the change on income amount is invalid without necessity of trial. 최근 대법원은 논쟁의 대상이 되어 왔던 소득처분에 따른 소득금액변동통지의 행정처분성 여부에 관하여 이를 부정하였던 기존의 견해를 변경하는 전원합의체 판결(대법원 2006. 4. 20. 선고 2002두1878 전원합의체 판결을 선고하였다. 대법원판례 변경 이후로는 원천징수세액의 존부와 범위에 관하여 다투려는 자는 소득금액변동통지에 대한 항고소송에서 다투어야 하고, 소득금액변동통지가 당연무효가 아닌 한 징수처분에 대한 항고소송에서는 징수처분의 고유한 하자에 대하여 다툴 수 있을 뿐, 세액의 존부와 범위에 관한 위법을 독립된 불복사유로 다툴 수 없다고 보아야 한다. 원고는 대법원판례 변경 이후에 소득금액변동통지를 받았고, 소득금액변동통지에 관하여 불복할 기회가 있었음에도 이에 대해 다투지 아니하여 불가쟁력이 발생하였으므로, 판례변경에 따른 예외적 보호의 필요성이 있다고 할 수도 없다. 소득금액변동통지에 관하여 원천징수세액의 존부와 범위에 관하여는 소득금액변동통지를 다투어야 하고, 원고가 징수처분의 고유한 하자에 관하여 아무런 주장도 하지 아니하고 소득금액변동통지가 당연무효가 아닌 한 이 사건 징수처분을 위법하다고 할 수 없다고 한 대상 판결은 정당하다.
Genetic association of the EGR2 gene with bipolar disorder in Korea
김세현,Joo Youn Song,주은정,이규영,신순영,이영한,안용민,Yong Sik Kim 생화학분자생물학회 2012 Experimental and molecular medicine Vol.44 No.2
The early growth response gene 2 (EGR2) is located at chromosome 10q21, one of the susceptibility loci in bipolar disorder (BD). EGR2 is involved in cognitive function,myelination, and signal transduction related to neuregulin-ErbB receptor, Bcl-2 family proteins, and brain-derived neurotrophic factor. This study investigated the genetic association of the EGR2 gene with BD and schizophrenia (SPR) in Korea. In 946 subjects (350 healthy controls, 352 patients with BD, and 244with SPR), nine single nucleotide polymorphisms (SNPs) in the EGR2 gene region were genotyped. Five SNPs showed nominally significant allelic associations with BD (rs2295814, rs61865882, rs10995315,rs2297488, and rs2297489), and the positive associations of all except rs2297488 remained significant after multiple testing correction. Linkage disequilibrium structure analysis revealed two haplotype blocks. Among the common identified haplotypes (frequency > 5%), 'T-G-A-C-T (block 1)' and 'A-A-G-C (block 2)'haplotypes were over-represented, while 'C-G-G-T-T (block 1)' haplotype was under-represented in BD. In contrast, no significant associations were found with SPR. Although an extended analysis with a larger sample size or independent replication is required, these findings suggest a genetic association of EGR2 with BD. Combined with a plausible biological function of EGR2, the EGR2 gene is a possible susceptibility gene in BD.
김세현,정경해,김태용,임석아,최인실,채의수,백선경,강석윤,박사라,박인혜,이근석,최윤지,이수현,손주혁,박연희,임영혁,안진희,김성배,김지현 대한암학회 2016 Cancer Research and Treatment Vol.48 No.4
Purpose The purpose of this study is to investigate the prognostic value of lymph node (LN) ratio (LNR) in patients with breast cancer after neoadjuvant chemotherapy. Materials and Methods This retrospective analysis is based on the data of 814 patients with stage II/III breast cancer treated with four cycles of doxorubicin/cyclophosphamide followed by four cycles of docetaxel before surgery. We evaluated the clinical significance of LNR (3 categories: low 0-0.20 vs. intermediate 0.21-0.65 vs. high 0.66-1.00) using a Cox proportional regression model. Results A total of 799 patients underwent breast surgery. Pathologic complete response (pCR, ypT0/isN0) was achieved in 129 patients (16.1%) (hormone receptor [HR] +/human epidermal growth factor receptor 2 [HER2] –, 34/373 [9.1%]; HER2+, 45/210 [21.4%]; triple negative breast cancer, 50/216 [23.1%]). The mean numbers of involved LN and retrieved LN were 2.70 (range, 0 to 42) and 13.98 (range, 1 to 64), respectively. The mean LNR was 0.17 (low, 574 [71.8%]; intermediate, 170 [21.3%]; high, 55 [6.9%]). In univariate analysis, LNR showed significant association with a worse relapse-free survival (3-year relapse-free survival rate 84.8% in low vs. 66.2% in intermediate vs. 54.3% in high; p < 0.001, log-rank test). In multivariate analysis, LNR did not show significant association with recurrence after adjusting for other clinical factors (age, histologic grade, subtype, ypT stage, ypN stage, lymphatic or vascular invasion, and pCR). In subgroup analysis, the LNR system had good prognostic value in HR+/HER2– subtype. Conclusion LNR is not superior to ypN stage in predicting clinical outcome of breast cancer after neoadjuvant chemotherapy. However, the prognostic value of the LNR system in HR+/HER2– patients is notable and worthy of further investigation.
희곡 영어번역의 공연성과 수용성 ― Please Turn Off the Lights를 중심으로
김세현 현대영미어문학회 2017 현대영미어문학회 추계학술대회 발표논문집 Vol.2017 No.-
The aim of this study is to explore performativity and acceptability in the English translation of a Korean Drama―Yi Manhui's Please Turn Off the Lights. The analysis showed the translator intervened the text in order to enhance performativity through the explicitation of the dialogues and stage directions. In regard to acceptability, the culture-specific items of the text were found to be either deleted or substituted in consideration of the target audiences' familiarity with Korean culture. Although the present study has limitations, this case study suggests performativity and acceptability need to be considered when translating Drama texts for the asymmetric target culture.
김세현,최상훈,Kim, Se-Hyun,Choi, Sang-Hoon 대한자원환경지질학회 1996 자원환경지질 Vol.29 No.2
Electrum-sulfide minerals of the Namsan Au-Ag mine were deposited in two stages of quartz and calcite veins that fill fault planes in Mesozoic granitic rocks (230~155 Ma). The K/Ar radiometric dating of hydrothermal sericite indicates that mineralization is early Cretaceous age ($127{\pm}3.0Ma$). Mineralogic, fluid inclusion and sulfur isotopic data show that ore minerals were deposited at temperatures between $340^{\circ}C$ and $200^{\circ}C$ from fluid with salinities of 3 to 6 equiv. wt % NaCl. Evidence of fluid boiling (and $CO_2$ effervescence) indicates a maximum pressures of 100 bars. The formation temperature and $fs_2$, of Au-mineralization from the Namsan mines are mainly $280{\sim}230^{\circ}C$ and $10^{-11}{\sim}10^{-13}$ atm, respectively. Au deposition was likely a result of boiling caused to chemical change (pH, $f_{O2}$, ${\Sigma}_{H_2S{\cdot}{\cdot}}$) of ore-fluids. Sulfur isotope composition of sulfide minerals (${\delta}^{34}S=5.1$ to 8.2‰) are consistent with ${\delta}^{34}S_{{\Sigma}{H2S}}$ value of +6 to +7‰, suggesting an igneous source of sulfur partially mixed with wall-rock sulfur.