중풍발병 예측인자로서 경항부강직과 안면경련에 관한 임상연구

최동준,한창호,이원철,전찬용,조기호,최선미,Choi, Dong-Jun,Han, Chang-Ho,Lee, Won-Chul,Jun, Chan-Yong,Cho, Ki-Ho,Choi, Sun-Mi 대한한방내과학회 2007 大韓韓方內科學會誌 Vol.28 No.4

Objectives : This study investigated the relationship between presymtoms and stroke subtype in early state of stroke patients. Methods : From Oct. 2005 to May 2007, 623 early state stroke patients were included. Patients were hospitalized within 30 days after the onset of stroke at DongGuk University International Hospital, Kyungwon University In-cheon Oriental Medical Hospital, or Kyung Hee University Oriental Hospital. We investigated general characteristics, stroke subtype, and presymtoms (facial spasm, neck stiffness). Results : Hemorrhagic stroke had more facial spasm than ischemic stroke(odds ratio 2.80). Small vessel occlusion had more neck stiffness than others(odds ratio 1.59). Conclusions : Facial spasm and neck stiffness would be valuable as stroke presymtoms.

급성기 중풍환자에서 중풍전조증과 중풍유형간의 상관성에 대한 임상연구

최동준,한창호,현진오,신원용,김용형,강아미,이원철,전찬용,조기호,Choi, Dong-Jun,Han, Chang-Ho,Hyun, Jin-Ho,Shin, Won-Yong,Kim, Yong-Hyung,Kang, Amy,Lee, Won-Chul,Jun, Chan-yong,Cho, Ki-Ho 대한중풍순환신경학회 2006 대한중풍.순환신경학회지 Vol.7 No.1

Objectives : This study was aimed to investigated the relationship between warning signs and stroke subtype in acute stroke patients. Methods : From Oct. in 2005 to Oct. in 2006, 409 acute stroke patients were included. Patients were hospitalized within 14 days after the onset of stroke in DongGuk University International Hospital, Kyungwon University In-cheon Oriental Medical Hospital, Department Cardiovascular and Neurologic Diseases(Stroke center) Kyung Hee University Oriental hospital. We investigated general characteristics, stroke subtype, and warning signs(facial spasm, neck stiffness). Results : Hemorrhagic stroke had more facial spasm than ischemic stroke. (odds ratio 3.60) Small vessel occlusion had more neck stiffness than others. (odds ratio 2.03) Conclusion : To acquire more concrete conclusions on warning signs, we need further and large scale of prospective researches.

경계선 영역 정보를 이용한 밝기값 기반 스테레오 정합

최동준,김도현,양영일,Choi, Dong-Jun,Kim, Do-Hyun,Yang, Yeong-Yil 대한전자공학회 1998 電子工學會論文誌, S Vol.s35 No.12

In this paper, we propose the novel cost functions for finding the disparity between the left and the right images in the stereo matching problem. The dynamic programming method is used in solving the stereo matching problem by Cox et al[10]. In the reference[10], only the intensity of the pixels in the epipolar line is used as the cost functions to find the corresponding pixels. We propose the two new cost functions. The information of the slope of the pixel is introduced to the constraints in determining the weights of intensity and direction(the historical information). The pixels with the higher slope are matched mainly by the intensity of pixels. As the slope becomes lower, the matching is performed mainly by the direction. Secondly, the disparity information of the previous epipolar line the pixel is used to find the disparity of the current epipolar line. If the pixel in the left epipolar line, $p-i$ and the pixel in the right epipolar line, $p-j$ satisfy the following conditions, the higher matching probability is given to the pixels, $p-i$ and $p-j$. i) The pixels, $p-i$ and $p-j$ are the pixles on the edges in the left and the right images, respectively. ⅱ) For the pixels $p-k$ and $p-l$ in the previous epipolar line, $p-k$and $p-l$ are matched and are the pixels on the same edge with $p-i$ and $p-j$, respectively. The proposed method compared with the original method[10] finds the better matching results for the test images. 본 논문에서는 왼쪽 카메라와 오른쪽 카메라에서 획득된 두 영상에서 변이를 찾는 새로운 비용함수를 제안하였다. Cox 등[10]은 극상선상에서 화소의 밝기값으로 비용함수를 계산한 후, 동적 프로그래밍법을 사용하여 스테레오 정합문제를 해결하였다. 본 논문에서는 밝기값 외에 새로운 두 비용함수를 제안하였다. 하나는 화소의 기울기 정보를 밝기값과 방향성의 가중치를 결정하는 기준으로 사용하는 것이다. 기울기가 큰 화소는 주로 화소의 밝기값에 의해 정합이 이루어지고, 기울기가 작은 화소는 방향성을 이용한 정합이 이루어지도록 비용함수를 조절하였다. 다음으로 현재의 극상선상에서 변이를 구하기 위해 이전 극상선에서의 정합이 이루어진 두 화소 $p-k$와 $p-l$가 현 비교되는 화소와 같은 경계선상에 위치하면, $p-i$와 $p-j$가 정합이 이루어질 가능성을 크게 비용함수를 조절하였다. 제안된 방법을 여러 영상에 적용한 결과 이전의 방법보다 더 정확한 정합이 이루어짐을 확인하였다.

급성기 중풍환자에서 음주습관이 중풍의 발생양상에 미치는 임상적 영향

최동준,현진오,신원용,김용형,강아미,이원철,전찬용,조기호,한창호,Choi, Dong-Jun,Hyun, Jin-Ho,Shin, Won-Yong,Kim, Yong-Hyung,Kang, A-My,Lee, Won-Chul,Jun, Chan-Yong,Jo, Ki-Ho,Han, Chang-Ho 대한한방내과학회 2007 大韓韓方內科學會誌 Vol.28 No.1

Objectives : This study investigated the clinical effect of a drinking habit in acute stroke patients. Methods : 409 acute stroke patients were included from October 2005 to October 2006. Patients were hospitalized within 14 days after the onset of stroke at DongGuk University International Hospital, Kyungwon University In-cheon Oriental Medical Hospital, or Department of Cardiovascular and Neurologic Diseases (Stroke Center), Kyung Hee University Oriental Hospital. We investigated general characteristics, drinking habit, and stroke subtype by TOAST classification. Results : Among drinking subjects, hemorrhagic stroke was more frequent than ischemic stroke (odds ratio 3.04), and less in small vessel occlusion than others (odds ratio 1.84). Ischemic stroke was associated with a longer (30 yrs) drinking habit than hemorrhagic stroke. Conclusions : To acquire more concrete conclusions on this theme, we need further and larger scale research.

체내에서 침이 발견된 사례 보고

양나래,김미경,최동준,한창호,Yang, Na-Rae,Kim, Mi-Kyung,Choi, Dong-Jun,Han, Chang-Ho 대한한방내과학회 2011 大韓韓方內科學會誌 Vol.32 No.1

Objectives : To report the cases of forgotten needles found in the patients' bodies since Dong-guk University Ilsan Hospital opened, and arouse considerable attention to prevent recurrence. Methods : Oriental medical doctors in the hospital has applied acupuncture on patients' bodies in case of need, and the other staffs removed the needles after treatment. Results : All the patients in the cases had cerebrovascular disease with paralysis, aphasia, cognitive disorder and disturbance of consciousness as well as dysphagia requiring gastrotomy tube and dysfunction of respiration requiring tracheal cannula. The pathways the acupuncture needles were passing through are presumed to be transtracheal via the hole of tracheal cannula in two cases, and transgastrointestinal via mouth or the opening of gastrotomy tube. The needle was excreted with stool without any harm to the patient in the latter case, while the impact of the needles on the respiratory system or thorax of the patients in the former two cases is ambiguous. The hospital has taken some measures to prevent recurrence. Conclusions : There are not a few at high-risk of occurrence of forgotten needles that might induce medical problems among patients in oriental medical clinics or hospitals. Authors expect this report arouses all the people involved in the whole procedure of acupuncture treatment, including oriental medical doctors, nurses, nurse-assistants and caregivers considerable attentions to the possible occurrence and risk of forgotten needles.

제니스테인 Cyclodextrin 포접체의 항염 및 피부장벽에 미치는 영향

최동준 ( Dong Jun Choi ),조욱민 ( Uk Min Cho ),최다희 ( Da Hee Choi ),황형서 ( Hyung Seo Hwang ) 대한화장품학회 2018 대한화장품학회지 Vol.44 No.2

제니스테인(genistein)은 대두에서 추출한 대표적인 이소 플라본 화합물 중 하나이며 노화 방지 및 항염증 활성 효과에 대한 연구가 많이 이뤄졌다. 그러나 제니스테인은 유기용매에 높은 용해도를 보일지라도 물에 대한 수용성은 매우 낮아 생체이용률이 떨어진다. 따라서 본 연구에서는 제니스테인의 수용성과 안정성이 크게 향상된 제니스테인 cyclodextrin 포접체(genistein CD complex)를 제니스테인과 직접 비교 분석하고자 하였다. 우선 세포독성 실험을 위해 RAW264.7 대식세포를 대상으로 CCK-8 assay를 시행하였고, 제니스테인 및 제니스테인 cyclodextrin 포접체 모두 10 μ g/mL 농도부터 세포독성이 나타나 최대 농도는 10 μ g/mL로 설정하고 실험을 진행하였다. LPS에 의해 활성화 된 RAW264.7 세포에서 NO(nitric oxide) 생성 및 iNOS mRNA 발현을 관찰한 결과 제니스테인 CD 포접체가 제니스테인 자체 보다 더 효과적으로 억제하였다. 또한 IL1-α, IL1-β, IL-6 및 TNF-α와 같은 염증성 사이토카인의 mRNA 발현이 농도 의존적으로 감소됨을 확인하였다. 이 뿐 아니라 인간 각질형성세포인 HaCaT 세포를 이용해 TEER 및 피부장벽 강화 효과를 관찰한 결과 제니스테인 CD 포접체 처리군에서 TEER이 농도 의존적으로 증가되었고, 세포 이동 실험에서도 동일한 결과를 얻을 수 있었다. 따라서 제니스테인 CD 포접체에 대한 피부 재생 및 장벽 강화에 관한 임상 연구등이 수행된다면, 효과적인 아토피 피부염 또는 피부장벽 개선 기능성 화장품 원료로 사용될 수 있을 것으로 기대된다. Genistein is one of the representative isoflavone compounds isolated from soybeans and has been studied very well for its anti-aging and anti-inflammatory activity through previous studies. However, although genistein exhibits high solubility in organic solvents, it shows low bioavaility due to the low water solubility. In this study, we compared directly the functional difference between genistein and genistein cyclodextrin complex which has the improved water solubility and stability by cell based assay. Cell cytotoxicity experiment were carried out on RAW264.7 with CCK-8 assay and cytotoxicity was appeared from 10 μ g/mL, thereby maximum concentration was set to 10 μ g/mL in all condition. We discovered that genistein CD complex suppressed NO production and iNOS expression as concentration dependent manner in the condition of LPS rather than genistein. Also, we could understand that genistein CD complex was able to down-regulate mRNA expression of anti-inflammatory cytokines such as IL1-α, IL1-β, IL-6, and TNF-α as concentration dependent manner in the presence of LPS. In addition, we verified that genistein CD complex increased TEER of HaCaT human keratinocyte cells as concentration dependent pattern and stimulated cell division and migration rather than genistein in cell migration assay. Thus, it is expected that it can be used as an effective cosmetic raw material for improving atopic dermatitis or skin barrier if clinical studies on skin regeneration and skin barrier of the genistein CD complex are carried out.

국제적 영업비밀 침해소송에서의 국내법의 일반적 역외적용 가능성 ― 국제관습법의 형성원리를 통한 전망 ―

최동준 ( Choi¸ Dong-jun ) 한양대학교 법학연구소 2021 법학논총 Vol.38 No.1

최근 기업의 영업비밀 및 중요 산업기술이 침해되는 모습을 보면 많은 경우 해외의 경쟁사에 의한 기술전문인력의 부정스카우트 등 국경을 초월한 형태로 나타나고 있다. 하지만 이에 대한 법적 대응 시 각국의 영업비밀보호법 등 관련 보호법제가 정비되어 있음에도 국외에서의 행위에 대한 재판관할 확대의 한계로 인해 이를 적절하게 규율하지 못할 위험이 존재한다. 즉, 기존의 국제재판관할 및 준거법 결정에 대한 이론은 원칙적으로 개별 국가의 영토 경계를 국가주권의 행사를 위한 재판관할 및 입법관할의 범위로 파악하였기에 세계화·국제화된 오늘날의 상황에 부합하는 적절한 법리라고 할 수 없으며, 국외의 영업비밀에 대한악의의 침해자가 이러한 구조적 한계를 악용할 소지도 다분하다. 그러므로 현시점에서 국제재판관할 확대의 법리 및 그 궁극적 귀결로서 국내법인 영업비밀보호법의 역외적용 법리에 대한 재검토가 필요하며, 이는 미래적 관점에서 국제사회를 단일의 경제공동체로 파악하거나 최소한 세계화로 인한 초밀접사회의 현실에 기반한 것이어야 할 것이다. 이러한 시각에서 본 논문은 영업비밀 및 산업기술 보호를 위한 국제적 차원의 재판관할 및 입법관할 법리에 대한 변화의 필요성을 인식하고, ‘국내법으로서의 영업비밀보호법의 역외적용’이 국제질서 하에서 일반적으로 이루어질 수 있을지에 대하여 검토하여 보았다. 하지만 이 문제는 현실적 필요성이 있다고 하여 바로 실행될 수 있는 것이 아니고, 기존의 재판관할에 대한 법리에 부합하여야 할 것인데, 그 기준이 되는 법리는 현재의 이에 관한 국제법이 될 것이다. 그러므로 국제법의 대표적 법원(法源)은 조약 및 국제관습법이기에 그것이 이미 존재하는 경우에는 그 내용을 절차법적·실체법적 차원으로 구분하여 검토하여 보았고, 존재하지 않거나 명확하지 않은 경우에는 기존의 다른 규정 및 법리들로부터 그 내용을 추측해 보았다. 또한 국제관습법이라는 것은 국제사회에서의 국제정치질서의 반영이라고도 볼 수 있기에 앞서의 법리적 검토와는 다른 차원에서 미래의 관련 국제법의 변화모습을 검토해보고자 국제정치학적 관점에서 향후 영업비밀보호법의 역외적용에 대한 현실적 가능성을 전망해 보았는데, 이를 위하여 과거 경쟁법의 역외적용 사례를 분석하여 보았으며 그 결과 국내법의 역외적용이 국제적 차원에서 보편화되기 위해서는 3가지 조건이 충족되어야 함을 알았다. 분석결과 결론적으로 기존의 주권국가의 영토를 경계로 하는 재판관할 및 준거법의 결정법리는 극복되고 있으며, 각국의 영업비밀보호 관련 입법관할 및 재판관할 범위는 좀 더 유연하게 해석할 수 있어야 함을 파악하였다. 그리고 이와 같은 방향성 하에 국내법으로서의 영업비밀보호법의 역외적용이 일반적으로 가능해지는 모습이 미래의 국제재판관할 및 준거법 결정에 대한 국제관습법이 될 수 있음을 예측해볼 수 있었다. 이는 과거 경쟁법의 역외적용이 세계적으로 일반화 되어가던 모습과 유사하며, 또한 이러한 해석이 현재의 영업비밀보호를 위한 관련 국내법 및 국제법 규정과 배치되지 않음도 확인하였다. Recently, corporate trade secrets and important industrial technical information have been misappropriated internationally in many cases, such as unlawful scouts of technical expert employees by overseas competitors. However, there is a risk that the trade secret protection system cannot be properly operated due to the limitations of the expansion of a nation’s jurisdiction over overseas activities, even though related protection laws such as the trade secrets protection acts are in place. In other words, existing legal principles of the international jurisdiction and the choice of law, which have identified the territorial boundaries of individual nations as the scope of jurisdiction and jurisdiction to prescribe for the exercise of the national sovereignty, are not appropriate for a today's highly globalized and internationalized society, where international transactions have become very frequent, and it is highly likely that a competitor who wants to misappropriate trade secrets willfully from outside the border will exploit these structural defects of the principle regarding the international jurisdiction and the choice of law. Therefore, it is time to review the legal principle of the international jurisdiction expansion and the extraterritorial application of a domestic trade secrets protection act as its ultimate conclusion, and the modified principle needs to be based on a view of the future of an international society as a single economic community or at least it should be based on the reality of a close-knit society caused by globalization. This study recognized the need for changes of the legal principle in jurisdiction and jurisdiction to prescribe at the international level for the protection of trade secrets and industrial technical information, and examined whether ‘the extraterritorial application of a domestic trade secrets protection act’ could be universalized under the international order. However, this problem cannot be solved immediately just because there is a real need, but it must be in accordance with the existing legal principle of jurisdiction, and the principle on which it is based will be the current international law regarding this matter. Therefore, in a case when the treaties and customary international laws, which are considered as the two main sources of international law, are already existed regarding this matter, they were analyzed by procedural and substantial legal dimensions respectively, and the international laws were speculated from other existing regulations and legal principles in a case when they do not exist or are unclear. In addition, since customary international law is a reflection of international political order in an international society, we have predicted a realistic possibility of the extraterritorial application of a domestic trade secrets protection act from an international political perspective other than legal perspectives in order to examine the future changes in international law. To this end, we analyzed the cases of the extraterritorial application of the competition law in the past and found that three conditions must be met in order for the extraterritorial application of a domestic law to become common at the international level. In conclusion, the analysis of this study shows that the legal principles of the international jurisdiction and the choice of law that border on the territories of existing sovereign nations are being overcome, and the interpretation of the scope of the jurisdiction to prescribe for the trade secret protection and the jurisdiction of related disputes is being more flexible in a globalized society. And with this direction, it could be predicted that the global generalization of extraterritorial application of a domestic trade secret protection act could become a future customary international law for the international jurisdiction and the choice of law. This is similar to the global generalization of extraterritorial application of the competition law in the past, and it was also confirmed that this interpretation does not contradict the current relevant domestic and international laws for the trade secret protection.

최근의 미국과 중국의 수출통제제도 강화경향에 대한 비교연구 - 미국수출통제개혁법(ECRA) 및 중국수출통제법을 중심으로 -

최동준 ( Dong Jun Choi ) 이화여자대학교 법학연구소 2021 法學論集 Vol.25 No.3

미국 트럼프 행정부의 ‘미국 우선주의(America First)’로 고조된 미ㆍ중간 무역분쟁은 바이든(Joe Biden) 행정부에서도 지속될 것으로 보인다. 미국은 ‘중국제조 2025’ 추진 등 기술적 측면에서 미국과 패권경쟁을 벌이려는 중국에 대해 차제에 국제적 불공정 거래를 바로 잡고 대중국 무역적자를 해소하려는 의도를 다분히 갖고 있기 때문이다. 이러한 맥락에서 본 논문은 미국과 중국의 수출통제제도 강화경향을, 특히 최근 제정된 미국수출통제개혁법(ECRA)과 중국수출통제법을 중심으로 분석하고자 하였다. 이를 위해 본 연구는 미국과 중국의 수출통제의 범위와 통제품목, 첨단기술 등 수출통제품목 확대, 우려거래자리스트 운영, 수출통제관리의 철저화, 벌칙 등을 비교하였으며 주요 분석결과는 다음과 같다. 첫째, 수출통제의 범위에서 미국과 중국은 수출, 재수출, 간주수출을 공히 포함하며 간주수출의 경우 중국은 미국의 ‘기술’에 비해 ‘물품, 기술, 서비스’ 등으로 대상범위가 넓다. 둘째, 미국의 ‘중국제조 2025’관련 첨단기술 및 신흥기반기술 등 수출통제품목 확대 검토에 대해 중국은 독자통제리스트, 임시통제제도 등을 운영하며, Catch-all 통제에서 미국과 중국 모두 inform 통제, know 통제를 요건으로 한다. 셋째, 미국의 중국에 대한 Entity List 등 우려거래자리스트 추가등재에 대해 중국은 수출통제법상 국가안전과 이익에 위해를 가하는 해당국가 또는 지역에 대등한 조치표명 규정과 함께 ‘Unreliable Entities 명단 작성’, ‘외국법률ㆍ조치의 부당한 역외 적용방법’ 등의 제정ㆍ운영을 통해 맞대응하고 있다. 넷째, 수출통제의 철저한 관리를 위해 미국은 Secondary Boycott, 최종용도 규제, 중국인과의 공동연구 금지 등을, 중국은 수출시 허가증관리제도, 최종사용자 및 최종용도 증명제도, 수출업자등록제 등을 운영한다. 다섯째, 위법 또는 부당행위에 대한 벌칙은 양국 모두 강화하였으나 중국이 보다 강한 경향을 보인다. 미국과 중국의 수출통제 강화경향은 양국뿐 아니라 많은 교역국가, 특히 우리나라에도 큰 영향을 미치게 되므로 정부와 기업의 입장에서 각각 이에 대한 적절한 대응책 마련이 요구된다. The U.S.-China trade dispute, which has been heightened by the Trump administration’s ‘First America’, is expected to continue in the J. Biden administration. This is because the U.S. intends to correct international unfair trade and resolve its trade deficit with China on the occasion of China’s hegemony competition with the U.S. in terms of technology such as the ‘Made in China 2025’ strategy. In this context, this study aimed to analyze the tendency of the U.S. and China to strengthen export control systems, especially the recently enacted U.S. Export Control Reform Act (ECRA) and the China Export Control Act. To this end, this study compared the scope of export control, controlled items, the expansion of export control items such as advanced technologies, operation of Concerned Trader List, thorough export control management, and penalties in the U.S. and China, and the main analysis results are as follows. First, in the scope of export control, the U.S. and China both include export, re-export, and deemed export, and in the case of deemed export, China has a wider scope with ‘commodity, technology, and service’ than the U.S.’ ‘technology.’ Second, China operates an independent control list and a temporary control system regarding the U.S. review of expanding export controlled items such as advanced technologies and newly based technologies related to the‘Made in China 2025’, and both the U.S. and China require inform control and know control in Catch-all control. Third, China responds to the additional registration of Concerned Trader List such as Entity List by the U.S. on China by making an “Unreliable Entitlement List” and enacting and operating “unfair extraterritorial application methods” along with the provisions of the Export Control Act to express equal measures to the country or territory that harms national safety and interests. Fourth, for thorough management of export control, the U.S. operates secondary Boycott, final use regulations, and a ban on joint research with China, while China operates a permit management system at the exportation, end-user and fianl use certification system, and exporter registration system. Fifth, both countries have tightened penalties for illegal or unfair acts, but China tends to be stronger. The tendency of the U.S. and China to strengthen export control will have a great impact not only on both countries but also on many trading countries, especially Korea, so it is necessary for the government and companies to take appropriate countermeasures respectively.

주제별 논단 : 기타 ; 부동산담보신탁의 부가가치세 납세의무자에 관한 검토 -서울고등법원 2012. 9. 6 선고 2012누2421 판결을 중심으로-

崔東俊 ( Dong Jun Choi ) 한국금융법학회 2013 金融法硏究 Vol.10 No.2

This paper discusses who should be the tax payer of the Value-added Tax when real estate in trust is transferred in reference to a court case. The situation of the court case was that a trustor, who owned some commercial real estate, entered into a collateral trust agreement with the real estate trust company (the trustee) and received a certificate of beneficial interest in return. The trustor used the certificate as collateral to the nominated bank (the primary beneficiary) in order to get a loan for paying money of above buildings. The trustor defaulted the loan and the trust company sold the trust property to the primary beneficiary paying the debts to the creditor with the proceeds. In such transaction of the trust property, the Tax Tribunal decided that the trustor should pay the value-added tax, however the high court ruling was that the primary beneficiary should pay the tax. Tax Tribunal`s decision is based on the reasoning that in the case, the collateral trust was agreed for the collateral of the loan, therefore the transfer of the practical control to the building occurs on the day of the transfer of the building ownership after paying the debt, not on the day of the trust registration. Supreme Court`s decision was the established position from the preceding cases that the primary beneficiary of the transfer of the trust property should be the tax payer to the extent of being covered by his beneficial interest in case of ``trust where a third party beneficiary receives benefits from trust,`` while in case of ``trust where the trustor himself receives benefits from trust,`` the trustor should be the tax payer. The high court concluded that the type of trust of the case is the collateral trust and ``trust where a third party beneficiary receives benefits from trust,`` therefore the primary beneficiary should be the tax payer. This article analyzes the decision of the Tax Tribunal and the High Court`s judgment and raises two questions. First, the reference case in the district court decision is management?disposal trust, not collateral trust in the forementioned case. The type of trust is different in character and content. Second, a certificate of beneficial interest can be issued on collateral trust, not on management?disposal trust. As the structure and type of real estate trust varies depending on the trust goals, the decision on who should be the tax payer in the case of the transfer of the trust property needs detailed interpretation of the trust contract. The high court ruling gives a preview as follows : First, ``trust where the trustor himself receives benefits from trust`` exists in the collateral trust. Second, it does not conform to the fundamental nature of the value-added tax which is the multi-stage tax. Third, trustor makes unfair profits as there is no supply of goods to the primary beneficiary.

금융회사 집행임원의 개선방안

최동준(Choi, Dong Jun) 서강대학교 법학연구소 2014 법과기업연구 Vol.4 No.2

In Korea, the amended corporation law introduced the Executive Officer System in the Apr. of 2011, which became effective in April 2012. And the Korean authorities (MOJ) announced Commercial Act revised bill in July 2013 by which all listed corporations should establish the Executive Officers if their asset amounts are over 2 billion won. But the Banks executed the de facto Executive Officer after the 1997 financial crisis by the recommendation of the Financial Supervisory Authority for the Corporate Governance improvement in the Financial Industry before the revision of corporation law, which is regulated by the articles of incorporation or provisions of the financial company, not by the corporation law. There can be thought the question whether the Executive Officer System under the Corporation Law applies to the banks under controled by the Banking Act, one of the Financial Laws. This article examines the following points. Firstly, arranges the differences of the Executive Officer System between the corporation law and the de facto Executive Officer on the financial companies in operating. Secondly, reviews on the previous questions to applying the Executive Officer System to the financial companies regarding to the issues about (i) the relations of the corporation law and the financial laws, (ii) the acceptance of the corporate governance improvement items in the financial laws, (iii) the effective administrative santions to the Executive Officers including the de facto Executive Officer. From the legal reviews to the related issues, the Executive Officer System in the corporation law should be applied to the fiananal companies and the Financial Supervisory Authority has to amend the individual financial law according to the size of capital or assets, kind of business of financial company analogically. The financial laws in harmony with the corporation law can contribute to the the effectiveness and profitability of financial industry.