국제조세회피 행위의 대응방안에 관한 연구 -조세피난처 이용행위를 중심으로-

최용환 ( Yong Whan Choi ),정래용 ( Rae Yong Jung ) 연세대학교 법학연구원 2008 法學硏究 Vol.18 No.3

The capital transactions through tax havens continues to be raised as a question on the rational taxation method from both the source country and the resident country`s side, regarding to capital export to tax havens as well as capital import via those places, so that the comprehensive discussion is needed on the current regulations and agreements on the international capital trade to avoid tax. This study reviews the improving methods of the whole domestic and international taxation including the regulation on the international taxation and adjustment at home and the countermeasure taxation against tax haven according to the taxation agreements abroad. The findings in sum are as follows. The improving measures on the concept of tax haven are reviewed. First, it is desirable to be united into the tax rate standards in comparison with tax burden rate, not being as the dual standards for determining tax haven based on income and tax rate approach based on effective tax rate. Second, the tax rate standard is reasonable to be determined by an effective tax rate as long as a deemed dividend derives from dividend-receivable retained earnings pre-tax net income. That is, the deficit carried over generated 5 business years ago should be deducted. Third, like Japan, in terms of the governing law, South Korea should revise the law on the calculation of the corporate real income under the domestic regulations even in order to determine, if any, whether the calculation is ``remarkably`` different from home comparing to the resident country`s way. Fourth, the current 15% tax rate which is a heavy burden of taxation according to the tax rate determining standard of tax haven should be lowered to more than 20% or 25% according to the global standard. In respect to capital export, the enhancement of countermeasures conducted by the resident country against the international avoidance of tax is reviewed. First, if applying the previous price to the transactions with certain foreign corporations, taxation of tax haven should be under the regulation of dual taxation adjustment: to standard the real price not the previous one in case to calculate retained earnings of the certain foreign corporations. Second, in terms of the concept of the domestic stockholders as the controlled foreign personal holding companies and persons subject to withholding, the current regulation which is based on voting stocks determining the controlling requirements should be revised adding standards such as the total amount of stock issue and stock value. Third, in terms of taxation treaty and real taxation principle, those should be above all, based on the principle of special act and newly stipulated act priority, while it is reasonable to recognize treaty override in limited latitude according to the domestic legislation in consistence with the intention of legislator if it is clear for the domestic acts to be stipulated against the certain treaty such as the special regulation on withholding at source for non-residents and foreigners. Fourth, the controlling territory principle is difficult to be recognized as the formal residence determining principle but is necessary to review to be introduced as the additional determinants on the headquarters territory principle. Fifth, the case law stipulates the burden of proof belonging to the taxation institution by proving the legality of the taxation treatment through consistent methods, while the conversion of the proving burden can be considered in the limited latitude with the designated tax haven countries due to the difficulties of the capture of tax sources on offshore transactions. Additionally, in terms of capital import, the improving measures of taxation in source countries are as follows. First, the marginal profits from transferring stocks are generated usually in accordance with the resident country`s taxation, leading to the tax avoidance via tax haven, so that the way to expand the taxation within the source country should be sought. Second, in terms of the expanded application of the special institution on withholding process targeting non-residents or foreign corporations, besides Labuan in Malaysia, the non-cooperative tax haven countries designated by OECD should be additionally applied in accordance with the legislation intention of this institution. Third, if conducting the core business for the actual, consistent, repeated operation activities for profits such as consulting, investment advice, and post-sale service and delivery regardless of business places or document records, those places should be considered as permanent establishments preventing the tax avoidance via tax haven with the expanded regulation of the concept of permanent establishment. Fourth, in order to strengthen the international cooperation of taxation business such as information exchange and agreement on taxation intelligence, currently the treaties have been limited to the signing of agreements on the general taxation information so that the international cooperation is urgent to realize those agreements.

만성간질환에서 당부하시험

정준모 ( Joon Mo Chung ),최용환 ( Yong Hwan Choi ),김대환 ( Dae Whan Kim ),김제형 ( Jae Hyung Kim ),정영채 ( Young Chae Jung ),김학현 ( Hak Hyun Kim ),허성욱 ( Seong Ook Huh ) 대한내과학회 1984 대한내과학회지 Vol.27 No.3

만성(漫性) 위장장애증상(胃腸障碍症狀)을 가진 농촌주민(農村住民)들의 위내시경(胃內視鏡) 검사소견(檢査所見)

박정한,천병열,이동구,최용환,Park, Jung-Han,Chun, Byung-Yeol,Lee, Dong-Koo,Choi, Yong-Whan 대한예방의학회 1986 예방의학회지 Vol.19 No.1

농촌주민들 가운데 만성 상부위장장애증상을 가진 사람들이 어떤 위장질환을 갖고 있는지를 조사하고 그 관리대책을 마련하기 위하여 1984년 7월${\sim}8$월에 성주와 영천군의 전 주민들을 대상으로 최근 6개월이상 상부위장장애증상으로 고통을 받으면서도 의사의 진단을 받아본 적이 없으며 본 조사에 응한 20세이상의 남자 106명, 여자 108명, 합계 214명을 대상으로 위내시경 검사를 시행하였다. 대상자의 16.8%가 위궤양, 15.4%가 십이지장궤양, 14.0%가 위염, 그리고 3.7%가 위암이었으며 내시경 검사상 아무런 병소부위가 발견되지 않았던 경우가 52.3%나 되었다. 위궤양은 남자가 26.4%로 여자의 7.4%보다 많았으며(p<0.01) 십이지장궤양도 남자가 20.8%로 여자의 10.2%보다 많았다(p<0.01). 남자의 7.5%가 위암이었으며 여자들 가운데는 한 명도 없었으며 60대에서 가장 높은 유병율을 보였다. 위장장애증상이 있음에도 내시경검사상 아무런 병소부위가 없는 사람이 남자는 35.9%인데 비해 여자는 68.5%였다. 위장장애증상과 내시경소견 사이에는 특별한 연관성이 없었다. 본 조사에서 위궤양이 십이지장궤양보다 더 많은 것은 농촌지역 주민들의 식생활 및 사회생활관경과 관련이 있는 것으로 생각된다. 위암은 조기발견이 치료에 가장 중요하나 증상이 있어도 진찰을 받지않는 사람이 많은 것은 농촌주민들의 암에 대한 인식부족과 의료기관이용의 어려움등에 기인된 것으로 생각되므로 집단검진과 같은 위암조기발견을 위한 국가적시책이 마련되어야 할 것이다. This study was conducted in July-August, 1984, to define the causes of chronic gastrointestinal symptoms in rural population and to provide data for the management of such patients. A household survey was conducted to identify all the residents of Youngchun and Sungiu counties in Kyungpook province who were over 20 years of age, had chronic upper gastrointestinal symptoms for over the last 6 months, never had medical examination for the symptoms, and volunteered to participate in the gastroscopic examination. Gastroscopy was done for 106 males and 108 females. Gastric ulcer was found in 16.8% of all the examinees, duodenal ulcer in 15.4%, gastritis in 14.0%, and gastric cancer in 3.7%. No lesion was found by gastroscopy in 52.3%. Gastric ulcer more common in male(26.4%) than in female(7.4%) (p<0.01) and the same was true for duodenal ulcer(20.8% of male, 10.2% of female). Gastric cancer was found in 7.5% of the male while none of the female had gastric cancer. A higher proportion of the female (68.5%) showed normal finding in the gastroscopy than the male(35.9%) (p<0.01). No significant association was found between the upper gastrointestinal symptoms and the gastroscopic findings. The higher prevalence rate of gastric ulcer than that of duodenal ulcer in this study which is the reverse of the study findings of urban area in Korea and western countries may be related in part with the dietary habit and social environment of the rural population. Although early diagnosis is the most important for the treatment of gastric cancer, many of the people with chronic upper gastrointestinal complaints defer the diagnosis and treatment. It is may be due to lack of the knowledge of diseases and the health care attitude of the rural people. A national program for the health education and mass screening for the gastric cancer should be developed.

십이지장귀양 환자에 있어서 심리적 요인

정준모 ( Joon Mo Chung ),최용환 ( Yong Whan Choi ),정영채 ( Young Chae Jung ),김재왕 ( Jae Wang Kim ),박정국 ( Jung Gook Park ) 대한내과학회 1985 대한내과학회지 Vol.29 No.2

조세피난처 세제적용의 국제적 과세동향과 그 시사점

최경수(Kyung Soo Choi),최용환(Yong Whan Choi) 한국국제조세협회 2008 조세학술논집 Vol.24 No.1

The benefits reaped from engaging in a tax-avoidance activity have been subject to abuse by resident enterprices through retainig gains in the foreign subsidiariese usually located in the tax havens. In case of korea, it is of recent issue to cope with the International Tax Evasion through Tax Havens. Since It has passed only 10 years since korea introduced CFC legislations, systematic taxation skills and precedent cases have not yet accumulated. also United states which adopted CFC rule first is the second larestcountry of foreign direct investment on korea's side and many korea-based multinational enterprises are expected to be subject to the US CFC legislation. and for japan, CFC rules are much similar to that of korea's and several cases which can also arrise in korea were judged by the jurisprudence. But previous studies have been only focuced on the study of CFC Rules conducted by comparative analysis of major foreign country's CFC legislations. So in this study we scrutinized US and japan's jurisprudences and taxation systems as well as CFC legislations including the Inversion trasactions which try to evade CFC applications

각종 간질환에서 High - Density Lipoprotein -Cholesterol 에 대하여

정준모(Joon Mo Chung),최용환(Yong Hwan Choi),김대환(Dae Whan Kim) 대한소화기학회 1984 대한소화기학회지 Vol.16 No.1

N/A For study whether there is any relationship between high-density lipoprotein cholesterol (HDL-C) level and various liver diseases, authors examined plasma total cholesterol, HDL-C and the ratio of total cholesterol and HDL-C in 51 patients with various liver diseases and 80 normal controls. The following results were obtained. 1) In 10 cases of acute viral hepatitis, the mean plasma levels of total cholesterol showed unremarkable change but decreased in that of HDL-C and the ratio of total cholesterol and HDL-C to normal controls was increased(p<0.01) 2) In 23 cases of liver cirrhosis, plasma levels of total cholesterol and HDL-C were decreased and the ratio between the level of cholesterol and HDL-C was increased. Although in the cases of well compensated liver cirrhosis, both plasma levels of cholesterol and HDL-C disclosed unremarkable changes, but the ratio between both was increased significantly. So these findings suggest that the ratio between the level of plasma cholesterol and HDL-C may be a certain guide in the diagnosis of inactive liver cirrhotic cases which are sometimes have somewhat difficulty in diagnosis. 3) There are no significant changes in chronic active hepatitis.

PDMS(Polydimethylsiloxane)의 열경화조건에 따른 크랙 이용 센서 감도 최적화

황인주 ( Injoo Hwang ),윤상석 ( Sang-seok Yun ),최용환 ( Yong Whan Choi ) 한국열처리공학회 2023 熱處理工學會誌 Vol.36 No.4

Recently, research on flexible sensors for personal health management has been gaining attention. In this study, we fabricated a crack-based flexible sensor in thin film form to measure the pulse on the wrist. We evaluated the characteristics of the sensor based on the curing conditions of the PDMS (Polydimethylsiloxane) film to optimize the sensor's gauge factor. The modulus of PDMS varies depending on the curing conditions. In this case, the modulus of PDMS has a significant influence on crack formation, leading to changes in the sensitivity of the sensor. This study examined the changes in the gauge factor associated with these variations. (Received July 12, 2023; Revised July 19, 2023; Accepted July 24, 2023)

급성 바이러스성 간염환자에서의 혈청 Immunoglobulin 치

김효석 ( Hyo Suk Kim ),정준모 ( Joon Mo Chung ),최용환 ( Yong Hwan Choi ),김대환 ( Dae Whan Kim ),황장용 ( Jang Yong Hwang ) 대한내과학회 1985 대한내과학회지 Vol.28 No.1

연소자 위암과 (胃癌) 고령자 위암의 (胃癌) 비교검토

정준모(Joon Mo Chung),정극수(Keuk Soo Chung),최용환(Yong Hwan Choi),김인호(In Ho Kim),김대환(Dae Whan Kim),김제형(Jae Hyung Kim) 대한소화기학회 1982 대한소화기학회지 Vol.14 No.1

N/A Coaparative analytical revieiw on clinical, endoscopic and histopathological findings was done in 30 cases of old-age(70 and over 70 years of age) and 22 cases of young-age(under 29 years of age) stomach cancer examine3 during the recent 5 years period. Results obtained were as follows. The sex distribution showed that male exceeced female cases by 3 times in old-age group and, while in young-age group, male-female ratio presented almost same. The main chief complaint of both groups was epigastric pain and it was folloiwd by vomiting(27.3,o) in young-age group. However, the history of vomiting svas not recorded in old-age group. For old-age group, major sites of lesions were in the antrum, meanwhile, body for the young-age group. The cancerous lesions were mainly observed in proximal half of the stomach in young-age group while distal half in old-age group. For the both groups, adenocarcinoma was the major cases in the view of histopathologicaI findings, and incidence of well differentiated type adenocarcinoma were loswer in young- age group than old-age group. The young-age group had a rather higher incidence of coplications than the old-age group, and the cases of passage disturbances were prominent especially in cardia or lower esophagus.

거미 모사 초고감도 센서와 인공지능을 활용한 작업자 손목 부하 측정 및 경고 시스템

김나경(Kim Nahyeong),신채림(Shin Chaerim),하정석(Ha Jeongseok),최용환(Yong Whan, Choi) 한국정보통신학회 2021 한국정보통신학회 종합학술대회 논문집 Vol.25 No.1

본 논문은 손목에 가해지는 부하를 측정하기 위한 초고감도 센서와 신호 분석 시스템을 개발한다. 초고감도 센서는 거미의 기관을 모사하여 제작되며, 손목에 부착되어 측정된 신호는 FFT (Fast Fourier Transform) 과 퍼지 시스템을 이용하여 분석된다. In this paper, we develop an ultra-sensitive sensor and signal analysis system to measure the load on the wrist. The ultra-sensitive sensor inspired by the organs of a spider is manufactured and the measured signal attached to the wrist is analyzed using FFT (Fast Fourier Transform) and a fuzzy system.