세법 규정의 애매모호성에 관한 연구: 국세기본법 제22조의3을 중심으로

김경하,홍승현,오문성 한국경영교육학회 2019 경영교육연구 Vol.34 No.5

[Purpose]The section 22-3 of the Basic Act for National Taxes was newly established to clarify the legal effect of the relationship between the initial disposition and the corrective disposition in December 2002. Before its development, the corrective disposition to increase taxes was supported by the absorption theory in Supreme Court’s precedents. Therefore, taxpayers abused corrective dispositions by citing reasons for tax hikes and passing the tax appealing period on purpose. [Methodology]The ambiguity of section 22-3 still creates confusion in the academic and business circle because it needs interpretation for taxpayers and tax government. The purpose of this study is to suggest improvement measures to resolve the problems of this section. [Findings]It presents viable solutions by applying this section to self- and government-assessment of taxation. [Implications]By proposing detailed amendment measures, this study is significant in that it shows the concrete direction for revising the regulations. [연구목적] 국세기본법 제22조의3 규정은 납세자의 신고 또는 정부의 결정에 의하여 확정된 세액에 대하여 경정처분이 있는 경우 그 경정처분의 효력에 관하여 적용상 혼란의 여지가 있어 이를 명확히 하려는 취지로 2002년 말 입법하였다. 본 규정이 제정되기 전 대법원판례가 흡수설의 입장이었고 납세의무자가 이를 이용하여 당초처분의 조세불복청구기간 도과 시 고의적으로 소액의 증액경정사유를 만들어 증액경정처분을 받아 불복청구기간이 도과한 당초처분에 대해서도 불복하는 폐단이 있었다. 이러한 폐단 때문에 국세기본법 제22조의2를 신설하였으나 판례와 학설은 지금도 본 규정이 흡수설을 원칙으로 하면서 종전의 문제점을 보완하는 정도의 법문으로 보고 있고, 법문으로 볼 때 그러한 성격을 감지하기는 쉽지 않아 납세자의 혼란은 가중되어 있다고 보아야 한다. [연구방법]이는 본 규정이 내포하고 있는 애매모호성으로 인한 문제점으로 판단되고, 본 연구에서는 이를 해결하기 위한 개정안을 마련해 보고자 하였다. 신고납부 세목과 정부부과 세목별 사례에 본 규정을 적용하여 봄으로써 보다 실효성 있는 개선방안을 제시하고자 하였다. [연구결과]본문의 ‘당초 확정된 세액’은 제22조에서 언급한 확정의 의미, 불가쟁력이 발생한 쟁송법적으로 확정된 상태의 확정의 의미 중 명확한 용어의 선택이 필요하다. 본문의 ‘권리․의무관계에 영향을 미치지 아니한다’는 매우 애매모호한 문장으로서 그 의미가 명확하게 이해되지 않는다. 따라서 ‘영향을 미치지 아니한다’는 ‘효력을 미치지 아니한다’라고 수정하는 동시에 그 의미를 시행령에 위임하여 구체적으로 규정하는 방안을 제안한다. [연구의 시사점]본 연구는 개정이 필요하다고 판단되는 국세기본법 제22조의3 규정의 구체적인 개정안을 제시함으로써, 법 규정의 개정에 구체적인 방향성을 제시하였다는 점에서 큰 의의가 있다고 생각한다.

Fuel-Optimal Altitude Maintenance of Low-Earth-Orbit Spacecrafts by Combined Direct/Indirect Optimization

김경하,박찬덕,박상영 한국우주과학회 2015 Journal of Astronomy and Space Sciences Vol.32 No.4

This work presents fuel-optimal altitude maintenance of Low-Earth-Orbit (LEO) spacecrafts experiencing non-negligible air drag and J2 perturbation. A pseudospectral (direct) method is first applied to roughly estimate an optimal fuel consumption strategy, which is employed as an initial guess to precisely determine itself. Based on the physical specifications of KOrea Multi-Purpose SATellite-2 (KOMPSAT-2), a Korean artificial satellite, numerical simulations show that a satellite ascends with full thrust at the early stage of the maneuver period and then descends with null thrust. While the thrust profile is presumably bang-off, it is difficult to precisely determine the switching time by using a pseudospectral method only. This is expected, since the optimal switching epoch does not coincide with one of the collocation points prescribed by the pseudospectral method, in general. As an attempt to precisely determine the switching time and the associated optimal thrust history, a shooting (indirect) method is then employed with the initial guess being obtained through the pseudospectral method. This hybrid process allows the determination of the optimal fuel consumption for LEO spacecrafts and their thrust profiles efficiently and precisely.

Cover Story - 2012년 봄철 산불방지 대책

김경하,Kim, Gyeong-Ha 한국방재협회 2012 방재저널 Vol.14 No.2

Cover Story - 산지토사재해 사전 예방 및 피해방지를 위한 산림 과학기술의 역할

김경하,Kim, Gyeong-Ha 한국방재협회 2013 방재저널 Vol.15 No.3

직장암 환자에서 무외번 환형 결장조루술

김경하,김현태,하태권,신진용,김운원,홍관희 대한대장항문학회 2007 Annals of Coloproctolgy Vol.23 No.1

Hydrograph Separation Using EMMA Model for the Coniferous Forest Catchment in Gwangneung Gyeonggido, Republic of Korea(I) -Determination of the End Members and Tracers-

김경하,유재윤,전재홍,최형태,정용호 한국산림과학회 2006 한국산림과학회지 Vol.95 No.5

This study was conducted to choose end-members and tracers for application of End MemberMixing Analysis (EMA) model for the coniferous forest catchment, Gwangneung Gyeongi-do nearSeoul metropolitan of South Korea (N 37° 45', E 127° 09'). This coniferous forest of Pinus Korainensisand Abies holophylla was planted at stocking rate of 3,0 stems ha-1 in 1976. Thinning and pruning wereevents during ten days from June 26, 205 to July 5, 2005. Two storm events were selected to determinethe end members and natural traces for hydrograph separation. The event 1 amounts to 161.9 m for twodays from June 26 to 27, 2005. The event 2 precipitates to 139.2 mm for one day of July 1, 205.Throughfall, groundwater, soil water and stream water of the two events above were sampled through thebulk and automatic sampler. Their chemical properties were analyzed for prediction of the maintracer. The end members that contribute to the stream runof were identified from the thre componentsincluding groundwater, soil water and throughfal. Each component and stream water in the two eventsformed the suitable mixing diagram in case of chloride-nitrate ion and sulfate-potasium ion. Especially,chloride-nitrate ion was found to be the most suitable tracers for EMMA model in the two events.

산지 사면에서 토양체와 대공극을 통해 발생하는 지표하 호우류의 수문학적 특성

김경하 한국수자원학회 1997 한국수자원학회논문집 Vol.30 No.6

이 연구는 강우시 산지사면의토양체와 대공극에서 발생하는 지표하 호우류를 구분하여 측정한 후 이들의 수문학적 특성을 밝히고자 수행하였다. 측정 시설은 미국 Georgia 주에 위치한 지질국 산하 Panola 시험유역의 상류 산지사면에 약 20m 길이의 조사구를 암반 깊이까지 파고 2m 간격으로 집수구를 설치하였다. 대공극류는 조사구 토양단면에 있는 13개의 대공극 중 유출이 발생한 6개의 대공극에 집수통을 설치하여 측정하였다. 1996년 3월 6일부터 7 This study was conducted to clarify the hydrological characteristics of subsurface flow through a soil matrix and macropores. The research facility was set up in a 20m-1ong trench excavated down to bedrock at the base of a hillslope in the Panola catchmen

Hydrograph Separation using Geochemical tracers by Three-Component Mixing Model for the Coniferous Forested Catchment in Gwangneung Gyeonggido, Republic of Korea

김경하,유재윤 한국산림과학회 2007 한국산림과학회지 Vol.96 No.5

hydrograph separation using three-component mixing model based on the End Member Mixing Analysis(EMMA) model. The study area is located in the coniferous-forested experimental catchment, GwangneungGyeonggido near Seoul, Korea (N 37 45', E 127 09'). This catchment is covered by Pinus Korainensis andAbies holophylla planted at stocking rate of 3,000 tres ha1 in 1976. Thinning and pruning were carriedout two times in the spring of 1996 and 2004 respectively. We monitored 8 successive events during thethe bulk sampler. Stream water was sampled every 2-hour through ISCO automatic sampler for 48 hours.The geochemical tracers were determined in the result of principal components analysis. The concentrationsof SO42 and Na+ for stream water almost were distributed within the bivariate plot of the end members;throughfall, soil water and groundwater. Average contributions of throughfall, soil water and groundwateron producing stream flow for 8 events were 17%, 25% and 58% respectively. The amount of antecedentIt was found that ground water contributed more to produce storm runof in the event of a smal APcompared with the event of a large AAP. On the other hand, rain water showed opposite tendency to groundwater. Rain water in storm runof may be produced by saturation overland flow occurring in the areaswhere soil moisture content is near saturation. AAP controls the producing mechanism for storm runofwhether surface or subsurface flow prevails.

Variations of Annual Evapotranspiration nnd Discharge in Three Different Forest-Type Catchments, Gyeonggido, South Korea

김경하,정용호,Kim Kyong-Ha,Jeong Yong-Ho Korean Society of Agricultural and Forest Meteorol 2006 한국농림기상학회지 Vol.8 No.3

This study was to clarify the effects of forest stand changes on hydrological components of evapotranspiration and discharge. The forest-hydrological experimental stations in Gwangneung and Yangju, Gyeonggido near metropolitan Seoul have been operated by the Korea Forest Research Institute since 1979 to clarify the effects of forest types and practices on the water resources and nutrient cycling and soil loss. The hydrological regime of the forested catchments may change as forests develop. The ranges of change may be different depending on forest types. Evapotranspiration can be estimated to 679mm, 580mm and 368mm in planted young coniferous (PYC), natural old-growth deciduous (NOD) and rehabilitated young mixed (RYM), respectively. The slope of the discharge-duration curve shows the capacity of discharge control in a specific catchment. The slope tended to be steeper in RYM than NOD, the better forest condition. The slope in RYM became more gentle as the forest stand developed. Forests can modulate peak flows through interception, evapotranspiration and soil storage opportunity. PYC and RYM showed 100 and 50mm of threshold rainfall for modulating peak flows, respectively. The deciduous forest did not represent sudden changes of peak flow rates to rainfall, even 200 mm rainfall Forest development in PYC may play an important role in modulation of peak flows because peak flow rates reduced after 10 years.

지지간호가 혈액투석 환자의 희망에 미치는 효과

김경하,이정숙 전남대학교 간호과학연구소 2002 Nursing and Health Issues(NHI) Vol.7 No.1

The purposes of this study were developing supportive nursing care that improve the degree of hope and investigating the effect of supportive nursing care on the degree of hope in the hemodialysis patients. A quasi experimental research(not equivalent control group pre-test and post-test design) was used in this study to analyze the effect of supportive nursing care on hope of hemodialysis patients. Experiments were carried out from August 10 to September 26, 2000 with 34 subjects assigned to experimental(17 patients) and control(17patients) groups in H hospital, K city. The instruments used for this study were supportive nursing care that researcher developed and Miller’s Hope scale(1988) that translated and adapted by Lee(1992). Data were collected by pre-test, experiment treatment(supportive nursing care) and post-test. Supportive nursing care program was initiated individually 1 week after the pretest, performed 20 to 30 minutes/day, 3 per week for 2 weeks. The data were analysed by using SPSS for windows(version 10.0) including frequency, percentage, chi square test, student t-test, paired t-test and ANOVA. The result of this study are summarized as follows: 1. The hypothesis that the experimental group who were given supportive nursing care will have the higher degree of hope than control group was accepted(t=2.23, p= .03). 2. In general characteristics, marital status(F=9.6, p=.001) had statistically significant difference in the degree of hope. From above results of the study, supportive nursing care may be effective nursing intervention for the patient receiving hemodialysis and could be used for nursing practice to improve hope of hemodialysis patients.