A Study on the Shear-Induced Crystallization of Linear Polyethylene

윤문구,촌상창삼,편산건일,윤문구 The Korean Fiber Society 1983 한국섬유공학회지 Vol.20 No.1

The effect of shear stress on the crystallization and morphology of linear polyethylene was studied with the aid of a specially designed shearing apparatus. With this apparatus, it was also able to obtain a specimen suitable to study the process of shear induced crystallization. It was shown that the shear flow has a strong accelerating effect on the rate of crystallization and molecular orientation. The a-axis orientation is observed only when a small amount of shear stress was applied. The characteristic c-axis orientation of the crystal is clear when a higher shear stress was applied. It was found that there appear domain structures with an elongated shape during shear induced crystallization. A domain consists of a stacked-lamellae-like structure with folded molecular chains loosely paced and is the precursor of the row structure. That is, there may exist a mesomorphic state during transformation from the amorphous to the crystalline state in the course of shear induced crystallization. 선상 폴리에틸렌의 전단응력하에서 결정화거동과 모폴로지(morphology)에 대해서 특별히 고안된 장치를 사용하여 고찰하였다. 전단응력에 의하여 폴리머 융체의 유동이 있게 되면 고분자물의 분자배향이 유동방향으로 일어나게 되고, 결정화 속도를 크게 가속하는 것을 볼 수 있었다. 낮은 전단응력을 부여하였을 때는 폴리에틸렌 결정은 a-축(a-axis) 배향이 이루어지지만 응력이 커질수록 c-축(c-axis) 배향이 명확해진다. 전단응력하에서의 결정화 과정중 신장된 형태의 도메인 구조(domain structure)가 나타남이 발견되었다. 도메인 구조는 엉성하게 형성된 폴드된 분자쇄(folded molecular chain)를 갖는 스택크드 라멜라(stacked lamella)와 비슷한 것으로 되어 있는데, 이는 로우스트럭처(row structure)의 선구자가 되는 것으로 볼 수 있다. 이러한 현상은 전단응력에 의한 결정화에 있어서, 비결정상(amorphous state)으로부터 결정상(crystalline state)으로의 전이 과정의 중간형태가 존재한다는 것을 의미한다.

차명계좌를 이용한 비상장주식의 장외거래 시 명의신탁 증여의제 적용에 대한 소고

윤문구,허원,박훈 서울시립대학교 서울시립대학교 법학연구소 2018 서울법학 Vol.26 No.1

우리나라는 「상속세 및 증여세법」(‘상증세법’) 제45조의2에 따라 차명주식에 대해 증여세 과세를 하고 있다. 명의신탁 증여의제규정은 차명재산에 대한 규제를 세금으로 하는 것을 의미한다. 이 규정은 1974. 12. 21. 상속세법 개정 시 입법화된 후 조문위치 및 적용대상 자산을 비롯한 세부적인 적용요건의 변화를 거쳐 오늘날에 이르고 있다. 이 글에서는 명의신탁 증여의제규정과 관련하여 최근 실무에서 다툼이 되었던, 주식취득과 차명계좌가 결합되면서 나타난 주식 명의신탁 증여의제규정의 특수한 쟁점을 다루었다. 현재 상장주식에 대한 쟁점에 대해서는 대법원 판결은 나왔지만 비상장주식의 경우에는 대법원의 법해석이 나오지 않은 상태에서 종전 판례의 분석과 이러한 분석을 토대로 한 새로운 쟁점에 대한 해석론을 제시한다는 점에 이 글의 의의가 있다고 할 것이다. 본 연구는 종전의 학술지에 게재된 논문 및 학위논문, 대법원 및 헌법재판소의 판례 등 문헌조사를 토대로 한다. 이 글에서는 자녀 명의로 증권계좌를 이용하여 주식투자를 하면서 보유하게 된 상장주식에 관하여 수회에 걸쳐 명의개서한 경우 최초 명의개서 이후 명의개서된 각 주식에 대해서도 증여의제가 되는지가 다투어진 대법원 2017. 2. 21. 선고 2011두10232 판결을 분석한 후, 비상장주식도 증권계좌를 통해 차명거래를 하는 경우 상장주식의 경우와 동일하게 명의신탁 증여의제에 대한 규정이 적용될 것인지에 대해 결론을 내렸다. 실제 소유자가 차명 증권계좌를 이용하여 주식투자를 하면서 증권계좌들을 통하여 보유하게 된 상장주식으로서 실제 소유자가 아닌 명의자로 명의개서까지 한 경우 명의신탁 증여의제규정의 적용을 제한적으로 한 대법원 2017. 2. 21. 선고 2011두10232 판결의 결론은 타당하다. 다만 실제소유자와 명의자간 명의신탁의 합의를 제한된 범위내에서 인정하기 때문이라는 근거제시가 명확하지 않은 아쉬움이 있다. 비상장주식의 경우에 점차 거래가 시장화되고 있는 상황으로 실질적으로 K-OTC를 통한 거래의 경우 상장주식과 동일한 명의신탁과 관련된 문제가 발생할 소지가 있다. 비상장주식의 증권계좌에 따른 거래시 명의신탁 증여의제의 적용여부는 상장주식의 경우와 다르지 않다고 할 것이다. 상장주식과 비상장주식의 세법상 취급이 양도소득세 등에서 나타나기는 하지만, 증권계좌를 통한 주식거래시 명의신탁 증여의제 적용여부에 대해 최초 취득한 주식이후 취득한 주식에 대해 합의요건 미충족으로 이를 부정하는 것은 비상장주식과 상장주식간 차이를 둘 필요가 없다. 결국 증권계좌를 개설하여 비상장주식 거래를 할 때 최초 취득한 주식의 매도대금이 차명 증권계좌에 있고 그 매도대금으로 다른 비상장주식을 취득한 경우 최초 취득한 비상장주식 이외의 비상장주식에 대해 명의신탁 증여의제규정이 적용되는지에 대해서는 적용부정설이 타당하다. 대법원 2017. 2. 21. 선고 2011두10232 판결의 결론과 합의요건의 제한적 해석의 필요성을 바탕으로 앞으로 비상장주식에 대한 판례 형성이 되어야 할 것이다. In Korea a gift tax is levied on borrowed stocks according to “Inheritance Tax and Gift Tax Law” Article 45, Paragraph 2. Nominal trust deemed gift regulations refer to regulating borrowed properties by means of tax. The regulation has been legalized up until now by way of changes in detailed application requirements including the location of articles and the asset which is the object of application since the Inheritance Law was amended on December 21, 1974. This study addresses special issues that have caused disputes in the field concerning various regulations of stock nominal trust donation that has emerged when stock acquisition and borrowed account have come together The current study is significant in that it comes up with the methodology of interpreting new issues based on an analysis of previous judicial precedents and new issues based on such analysis at a time when an interpretation of the law is not available as yet in the case of unlisted stocks while judicial decision is now available concerning the issue of listed stocks. The study is based on literature research including dissertations published in previous academic journals, dissertations for academic degrees, precedents by the Supreme Court and Constitutional Court and so forth. The study analyzes the judicial decision Supreme Court 2017.2.21, Announcement 2011DU10232, where it was at issue whether deemed donation applies to each of the stocks where the title was transferred after transfer of the title for the first time in case the title was transferred several times regarding listed stocks acquired while investing in stocks using securities account in the children’s name, and draws the conclusion with regard to whether regulations on nominal trust deemed donation are to apply. In case the actual owner has gone so far as to transfer the title of listed stocks he or she came to own while investing in stocks using borrowed securities accounts to a person other than the actual owner, the conclusion that the judicial decision of the Supreme Court 2017. 2. 21. Announcement 2011DU10232 drew that has limitedly applied the Regulation of name trust donation is valid. However, the conclusion leaves something to be desired in that the ground for the agreement on the nominal trust between the actual owner and the nominee has not been evidently presented. In case of a non-listed stock, where transactions are gradually being market-oriented, actually in the case of transactions via K-OTC, chances are that problems associated with nominal trust equal to listed stocks will arise. In the case of transactions according to securities account of unlisted stocks, whether nominal trust deemed donation applies would not differ from the case of listed stocks. Though the handling of listed and unlisted stocks in terms of tax laws shows itself in transfer income tax and so forth, denial of the stock acquired after the stocks initially acquired on the ground of failing to meet the requirement for consensus does not need to be differentiated between listed and unlisted stocks. Ultimately, when a securities account is opened and unlisted stock transactions are made, and in case the sale price of the stock initially acquired is entered in the borrowed securities account, and other unlisted stocks were acquired with the sale price, as to whether nominal trust donation regulations apply to unlisted stocks other than unlisted stocks initially acquired, “the application negation theory” is appropriate. A judicial precedent would have to be set concerning unlisted stocks based on the needs for restricted interpretation of the conclusion and requirements for consensus of Supreme Court 2017. 2. 21. Announcement 2011DU10232 judicial decision in the days to come.

熔融紡絲中 PET의 結晶化

尹文求 건국대학교 1985 學術誌 Vol.29 No.2

Changes of diameter, surface temperature, birefringence, crystallinity and stress of a PET filament in melt spinning process were calculated by utilizing macroscopic foundamental equations and some assumptions. Succesive approximation method was applied in computer calculation. Most calculated results were in good agreement with practical test results of others researchers. Since assumed relationship between birefringence and stress was only valid at lower spinning speed, a further study is needed on related matters.

폴리올레핀의 방사중 구조형성에 관한 연구 : PP 방사과정 시뮬레이션 Simulation of Melt Spinning Process of Polypropylene

尹文求 건국대학교부설 산업기술연구소 1987 논문집 Vol.12 No.-

In this paper, high speed spinning of polypropylene was simulated. Changes of diameter, temperature, stress, birefrigence and relative crystallinity along the spinning line were calculated utilizing experimental data and some assumptions. In expressing relative crystallinity, Avrami equation was modified as the cryatallization rate constant is function of birefringence and temperature, and set Avrami exponent n=1, spinning speed, and the relative crystalinity became to unity in the course of spinning when the speed exceeded about 5000m/min.

Nylon 6 加工絲의 光脆化에 關한 硏究

尹文求 충남대학교 공업기술개발연구소 1976 工業技術開發硏究所論文集 Vol.3 No.2

The effect of ultraviolet radiation on nylon 6 textured yarn was examined. The results obtained are as follows. 1) Tensile strength of UV irradated yarn was decreased in accordance with the increment of radiation time. The loss of tensile strength of semi dull yarn was remarkable when compared with bright yarn. 2) Relative viscosity of the yarn was decreased in accordance with increasing radiation time. 3) Amino group concentration of the yarn was decreased from 0.037 mmol/g to 0.029 mmol/g during 48 hour exposure, but the concentration was equal of 0.029 mmol/g even further exposure has continued. 4) Dyeing rate was decreased in accordance with increment of radiation time.

熔融高速紡絲의 시뮬레이숀

尹文求 건국대학교 1984 學術誌 Vol.28 No.2

Orientation-induced crystallization, necking, it's stress, and radial distribution of temperature and crystallinity in a filament during high speed melt spinning of poly (ethylene-terephthalate) were simulated by utilizing differential equations derived from Nakamura et al.'s foundamental equation and some assumptions. Heuristic method was applied in computer calculation. It was shown that simulated results were in good agreement with practical test results of high speed melt spinning.

日本における福祉政策の決定過程 : 老人福祉法を中心に

尹文九 明知大學校 附設 日本問題硏究所 1998 日本硏究 Vol.6 No.-

日本の醫療政策におけゐパラダイムの轉換 : 1980年代老人保健法の事例分析をめぐって

尹文九 明知大學校 附設 日本問題硏究所 1999 日本硏究 Vol.7 No.-

6 Nylon사의 卷取張力에 依한 特性變化

尹文求 崇田大學校 1976 論文集 Vol.6 No.1

In order to investigate the effect of yarn winding tension during drawtwisting process on properties of 6 nylon filament yarn, some experiments were carried out. The result of experiment were concluded as following: 1. Molecular orientation of 6 nylon yarn was increased with increased winding tension. 2. The yarn shrinkage after doffing and conditioned for 24 hrs. were increased with winding tension but hot water shirnkage was not affected with variable tension. 3. The dye adsorption on filament subjected to false twist processing was decreased with increased tension at early stage of dyeing but the winding tension did not affect on dyeability of drawn yarn which has not heat treated.

나일론 6의 고속방사중 구조형성에 관한 연구

윤문구 建國大學校 附設 産業技術硏究所 1993 논문집 Vol.18 No.-

The equation for birefringence of high speed spun yarn was introduced, and calculated spinning process on differing temperature of 270 and 280℃ in combination with steady state foundamental equations. Lower and delayed formation of velocity gradient, birefringence and stress along the spinning line were seen in higher spinning temperature.