제주바람의 계절적 특성

김성균 제주학회 2021 제주학회 학술발표논문집 Vol.2021 No.1

마을공동체의 주민참여 영역별 특성에 관한 연구 : 성남 논골을 중심으로

김성균 한국미래행정학회 2018 한국미래행정학회 학술대회 Vol.2018 No.11

신탁세제 개정 관련 신탁과세이론의 재검토

김성균 중앙법학회 2017 中央法學 Vol.19 No.2

Generally, trust taxation of Korea is based on the Conduit theory. However, that taxation has many problems. As a result (1) the Province Tax Act revised taxpayer to trust from truster, (2) the Supreme Court held that a taxpayer is trust as cases of Acquisition Tax and Value Added Tax show. Nevertheless, taxpayer problems remain in the Income Tax and the Corporate Tax. The complete revision of Turst Act leads government to re-consider taxpayer problem. The most important factor to solve taxpayer problem shall be which taxation system is good in the view of weighing interests of relevant people. A single taxation theory itself cannot solve all problems of trust taxation. Taxation theory is no mere than a mere mean for understanding trust taxation. If trust taxation system following certain trust taxation theory cannot provide appropriate interest balancing, that theory has to be abandoned. With the above mentioned background, trust taxation system following trust entity theory is a system that can solve most of trust taxation problems. However, rapid movement to taxation system following trust entity theory can occur unanticipated problems, so that temporary, the usage of Japanese trust taxation system is desirable. If trust shall be taxpayer, for the time being, Compulsory Execution for tax obligation shall be restrained to trusted property. 일부 예외는 있지만 우리나라의 신탁세제는 신탁도관이론을 중심으로 구성되어 있다. 그런데 납세의무자를 수익자 내지 위탁자로 보는 경우 과세관청 입장에서는 신탁재산을 집행 대상 재산으로 삼을 수 없게 되는 문제가 발생한다. 당해 문제점에 대한 인식을 바탕으로 재산세 납세의무자를 수탁자로 하는 지방세법 개정이 있었고, 간주취득세의 예에서 보듯 법 해석 차원에서 수탁자를 납세의무자로 보아야 한다는 판결이 있었다. 올해 5월에는 자익‧타익신탁을 불문하고 신탁재산의 관리‧처분에 따른 부가가치세 납세의무자를 수탁자로 보아야 한다는 판결도 나왔다. 그러나 소득제세 등에 있어서의 납세의무자 관련 문제는 여전히 남아 있다. 이런 상황 하에서 2011년 전면 개정된 신탁법의 여러 내용은 납세의무자 문제를 한층 시급히 해결하여야 하는 과제로 몰아가고 있다. 납세의무자 관련 문제를 해결함에 있어 중요한 것은 어떤 입장을 취하는 것이 국민들 사이의 적절한 이익형량을 담보할 수 있느냐는 점이다. 재산세 납세의무자를 수탁자로 하는 지방세법 개정이 위탁자들의 납세의무 이행 미협조 등 부작용을 낳고 있는 점에서 볼 수 있듯 특정 신탁과세이론이 모든 문제를 해결하여 줄 수도 없다. 그러한 점에서 볼 때 신탁과세이론은 일응의 기준을 제시하는 것일 뿐 당해 이론 그 자체에 매몰되는 일은 없어야 한다. 이론은 어디까지나 신탁을 이해하는 기본도구로서 기능할 뿐이고, 무엇보다 중요한 목표는 신탁을 둘러싼 국민들의 이해관계를 형량하여 가장 적절한 안을 내어 놓아야 한다는 것이다. 그러한 목표를 달성함에 있어 특정 이론이 방해가 된다면 당해 이론과의 정합성을 고집하여서는 아니 된다. 이상 논의의 배경 및 장단점의 측면에서 비교하여 볼 때 신탁실체이론을 중심으로 하여 신탁세제를 운용하는 것이 신탁 관련 문제의 대부분을 해소하는데 도움이 될 것이다. 다만, 신탁실체이론을 전면적으로 도입하는 것은 법제를 일거에 미국식으로 바꾸는 것이어서 실무계나 학계의 반발이 적지 아니할 수 있다. 그러한 점에서 볼 때 우선 일본식의 중간적 방식을 도입하고, 향후 그 추이를 보아가며 미국식 제도 운용의 필요성을 재논의하는 것이 적절한 방법이 될 것이다. 한편, 신탁실체이론에 따라 수탁자를 납세의무자로 하는 경우 그의 책임재산 범위를 신탁재산으로 한정하는 것은 이론적으로는 그리 바람직하지 아니하다. 다만, 현재의 신탁업계의 여러 사정을 감안할 때 신탁재산의 범위로 한정을 하고 그 부작용을 보아가며 재개정 여부를 판단하는 것이 바람직할 것이다.

급속응고에서의 밴드조직

김성균,나형용,김동익,최회진 대한금속재료학회(대한금속학회) 1995 대한금속·재료학회지 Vol.33 No.2

The microstructural evolutions during the transition between the supersaturated solid solution and the solutal dendrite in rapid solidification were qualitatively examined using the model of banded structure formation proposed by Carrard et al., It was shown that the positive average temperature gradient at solid-liquid interface is a necessary condition for the banded structure formation, and the banded structure can not be formed during rapid undercooled solidification. Also, it was shown that the banded structure is hardly anticipated in melt-spun aluminum alloy and, on the other hand, it can be formed at the free surface side of the melt-spun Ag-Cu alloy ribbons. These predictions are in good agreement with the reported experimental results on banded structure formation.

다단계판매에 있어 부담부과행위, 의무부과행위 및 사실상 금전거래행위의 판단기준 검토

김성균 한국경쟁법학회 2018 競爭法硏究 Vol.38 No.-

The Act on door-to-door sales, etc. have various provisions about multi-level marketing to restrain speculative transactions. The prohibitions of taking an excessive burden to salesperson, excessive money collection, and making a monetary transaction are typical regulations. But in practically, it's not easy to apply these regulations properly because the requirements of these provisions are not explicitly classified. According to the relative cases, the prohibition of taking an excessive burden is applied to the transactions of goods and services. On the other hand, the prohibition of taking excessive money collection is applied to collect money related to imposing obligations without transactions of goods and services. And about the status of salesperson which is a condition of the regulations, the Supreme Court seems to judge whether it is actually a salesperson who receives a substantial amount of sponsorship money. In application of the prohibition of making a monetary transaction, the Supreme Court allowed a standard of judgment of lower instance which presented the factors like objective value of the goods, purchase status, commodity price, refund policy, actual quality as a matter of consideration. Recently, the Supreme Court allowed a judgement of lower instance about receiving advance payments does not automatically constitute a monetary transaction. Given the attitude of current laws and precedents, it is necessary to come up with an appropriate regulation of receiving advance payments. In addition, the regulations about prohibiting excessive burden and excessive money collection need to be combined to one provision.

Roxana는 완성된 소설인가 ?

金成均 한국영어영문학회 1986 영어 영문학 Vol.32 No.4

당재길 걷고싶은 녹화거리 설계

김성균 한국조경학회 2002 韓國造景學會誌 Vol.30 No.1

This paper presents a streetscape design for "Dangiae-Gil"which is located at 126-1 Yangpyung-2dong, Yeongdeungpo-gu, Seoul and is about 500m in length and about 24m in width. The design goals are to make a green street on which people want to walk and people can walk and rest safely and pleasantly. To achieve these goals, concepts of environmentally-friendliness, placeness, safety, amenity, vitality, connectivity, and democracy are developed. For pedestrian safety, shared street concepts, such as crank, slalom etc. are adopted. The site is divided into 5 thematic spaces, such as "Village Entrance Space", "Culture Street", "Dangsan Park", "Nature Street", and "Ferry Space". The Village Entrance Space, which is an entrance of the Dangjae-Gil and a welcoming space, is for communicating information about the area. "Dangnamu"(zelkova tree) and signs are introduced here. The Culture Street is for experiencing past and present culture of the area. Colored tiles and plant boxes attached to benches are introduced. The Dangsan park is a sacred space where modem people can feel the sacredness of nature arid of being in a refuge. Dangjib, Dangnamu, multi-purpose plaza, athletic facilities, and playground for infants are introduced. The Nature Street is a space for feeling and teaming nature which has disappeared from the area leading to the river and a space for community participation. The elementary school walls were demolished and nature education spaces, such as butterfly and dragonfly garden, ecological pond, wildflower garden, etc., which are related to school education, are introduced. The Ferry Space is a space symbolizing a old ferry crossing and an entrance plaza to a bridge for "Sunyu-do\" . A boat-shaped deck, an elevator for handicap people, and parking space are introduced. In conclusion, sustainable management schemes for the site are suggested.sted.

수익증권발행신탁 세제

김성균 중앙법학회 2014 中央法學 Vol.16 No.4

Security issuance trust(SIT) is a trust which can issue securities. The 2011 revised trust law introduced SIT. Industry expects on the various functions of SIT. SIT requires new thinking way regarding trust taxation. The conduit theory that governs current taxation is not sufficient to solve various problems regarding SIT. However government has not prepared relevant tax revision. This thesis deals with topics needed to be discussed on tax revision. Firstly, this thesis deals with other countries' practice. Secondly, deals with trust taxation theory. Thirdly, suggests provisions needed to be revised. Regarding that suggestion, this thesis stressed on each function of SIT.

최근 한반도 주변 발생지진의 지진원 파라미터

김성균,김병철 한국지구과학회 2002 韓國地球科學會誌 Vol.23 No.7

열교환법에 의한 구리단결정 성장

김성균,나형용,김동익,최회진 대한금속재료학회(대한금속학회) 1995 대한금속·재료학회지 Vol.33 No.5

The effects of cooling velocity, melt weight and purity of copper were reported on copper single-crystal growth by Heat Exchanger Method in this paper. Copper single-crystals could be grown at the cooling velocity lower than 1℃/min. Higher purity(99.995wt%) of copper single crystal less than 7㎝ height(radius 3.5㎝) was grown when the cooling velocity was 0.34℃/min. and the height less than 3.5㎝(radius 3.5㎝) was grown with the plane front of solid-liquid interface and of semi-ellipse, and the free surface of single crystal was solidified in the end. However in the lower purity(99.93wt%) of copper, it should be solidified with plane front at the initial stage, and cell, dendrite formed finally at the cooling velocity lower than 0.5℃/min. The significant segregation were caused when the solid-liquid interface was changed from plane front to cell structure.