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항공우주시스템용 차세대 재생형 직접 NaBH₄/H₂O₂연료전지의 개발 계획
오택현,권세진 한국항공우주학회 2012 한국항공우주학회 학술발표회 논문집 Vol.2012 No.11
항공우주시스템의 임무 범위를 확장하기 위해서는 새로운 연료전지에 대한 연구가 필요하다. 이동형 동력원으로 널리 사용되는 양자 교환막 연료전지(PEMFC)가 갖는 수소 저장의 문제를 해결하기 위해서 KAIST 로켓 연구실은 재생형 직접 수소화붕소나트륨/과산화수소 연료전지(NaBH₄/H₂O₂ 연료전지)에 대한 기초 연구를 수행할 예정이다. 연구의 목적은 고 에너지 밀도, 장기간 저장 특성을 지닌 항공우주시스템용 재생형 NaBH₄/H₂O₂ 연료전지 시스템의 개발 및 성능 검증이다. 로켓 연구실은 선행연구 기술(요소, 시스템, 운용 기술)을 최대한 활용하여 재생형 NaBH₄/H₂O₂ 연료전지 시스템을 개발하고, 연구결과를 다양한 분야에 활용할 것이다. New fuel cell has to be developed for performance improvement of aerospace system. KAIST Rocket laboratory will perform basic research on regenerative direct borohydride/peroxide fuel cell(NaBH₄/H₂O₂ fuel cell) to solve problems of the proton exchange membrane fuel cell(PEMFC) which is used as mobile power source. The main purpose of this study is development and performance evaluation of regenerative NaBH₄/H₂O₂ fuel cell system with high energy density and long storability for aerospace application. We will develop regenerative NaBH₄/H₂O₂ fuel cell system by using our existing technologies. Research results will be used for various applications.
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오택현 한국세법학회 2022 조세법연구 Vol.28 No.1
This paper introduces four of the Korean Supreme Court decisions rendered in 2021 relating to the Framework Act on National Taxes and Framework Act on Local Taxes. Regarding the Framework Act on National Taxes, (ⅰ) the Korean Supreme Court ruled that where unlawful acts of a representative of a corporation or an employer, etc., other than a de facto representative, were done as part of criminal acts such as fraud, breach of trust, etc., the victim of which is the taxpayer, for the purpose of promoting his/her own or a third party’s interests against the interests and intention of the taxpayer and the taxpayer could not easily recognize or expect their unlawful acts as the other party to a transaction engaged therein, unfair under-reporting penalty tax may not be imposed upon the taxpayer on the grounds of the unlawful acts with regard to understated reports by unlawful acts based on the breach of trust of an employer, etc., but that such and unlawful acts based on the breach of trust of an employer, etc. are included in “unlawful acts” as referred to in long-term statute of limitations. (Supreme Court en banc Decision 2017Du38959 rendered on February 18, 2021). (ⅱ) The Korean Supreme Court ruled that where a person who has pledged his/her property to secure another's obligation to secure another's obligation lost his/her ownership of the collateral due to an auction held to exercise the right to collateral, but was unable to exercise his/her right to reimbursement due to the debtor's bankruptcy, it cannot be deemed as a ground for a subsequent refund claim under the Framework Act on National Taxes (Supreme Court Decision 2020Du53699 rendered on April 8, 2021). (ⅲ) The Korean Supreme Court ruled held that a “notice of change in income amount” did not constitute a “tax assessment notice" under the Framework Act on National Taxes, and thus, was not subject to pre-assessment notice, which mandates the taxpayer’s ability to request for a Review of Adequacy of Tax Imposition. (Supreme Court Decision 2020Du52689 rendered on April 29, 2021). Regarding the Framework Act on Local Taxes, the Korean Supreme Courtruled that if a person does not exercise direct influence over the management of a corporation but exercises influence through a relative, etc., a special relationship based on a management control relationship can be recognized only if such influence is evaluated as equivalent to that directly exercised by the person himself/herself, and reconfirmed that if a person with a special relationship with an existing oligopolistic shareholder received shares from the existing oligopolistic shareholder, but there is no change in the ratio of total shares owned by the existing oligopolistic shareholder and the new oligopolistic shareholder, the person cannot be subject to deemed acquisition tax. (Supreme Court Decision 2020Du49324 rendered on May 7, 2021)
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오택현 동국대학교 동국역사문화연구소 2022 동국사학 Vol.74 No.-
The great eight families(大姓八族), which existed in Baekje, was first recorded in the 『Suishu(隋書)』. It seems that the great eight families(大 姓八族) was established in the process of seeking a new way to strengthen the royal power in the royal family. There were many tasks left to the royal family during the reign of King Uideok(威德王), King Beop(法 王), and King Hye(惠王), so it seems that the great eight families(大姓八 族) was completed during the reign of King Mu(武王). And this pattern of change in Baekje was passed down to China by envoys. Then, why was it formed into the great eight families(大姓八族)? During the Sabi Period, there were various family names. The Baekje royal family tried to control various family names by enacting up to eight castles. To this end, the Baekje royal family seems to have referred to the enactment of eight stars in the north. In the north latitude, Hanwha policy was actively implemented during the period of filial piety in order to maintain the system. Baekje was modeled after the establishment of the eight provinces in the north and formed the great eight families(大姓八族). In the end, the great eight families(大姓八族) recognized the status of the nobles by recognizing eight great personalities in various family names groups. the great families, who was recognized as a great eight families(大姓八族), would have been in collusion with the Baekje royal family, and through this, King Mu(武王) was able to implement his policies. The great eight families(大姓八族), completed during the reign of King Mu(武王), was a policy that benefited each of the eight family names designated as royal family and the great families. 백제에 존재한 대성팔족은 『수서』에 처음 기록된 것으로 보아 위덕왕~무왕 시기에 완성된 것으로 보인다. 위덕왕, 법왕, 혜왕 시기, 왕실에 남겨진 과제는 많았던 것으로 보인다. 왕실에서는 왕권 강화를 위해 새로운 방법을 모색했고, 그 과정속에서 무왕 시기에 대성팔족이 완성되었다. 이러한 백제의 변화 양상(대성팔족의 완성)은 사신들에 의해 중국에 전해져 알려졌다. 그렇다면 왜 대성팔족이 형성되었을까. 백제의 사비 시기(6~7세기)에는 다양한 성씨 집단이 존재하고 있었다. 백제 왕실은 최고 8성을 제정함으로써 다양한 성씨 집단을 통제하고자 하였다. 이를 위해 백제 왕실은 성씨 집단을 통해 귀족을 통제한 북위의 8성 제정을 참고한 것으로 보인다. 북위에서는 호한체제를 유지하기 위해 효문제 시기 8성을 제정하여 귀족을 통제하였다. 백제는 북위의 8성 제정을 모델로 삼고 백제의 상황에 맞춰 대성팔족을 성립한 것이다. 대성팔족의 제정은 다양한 성씨 집단 속에서 8개의 성씨를 대성으로 인정해줌으로써 귀족들의 지위를 인정해주었다. 대성팔족으로 인정받은 대성은 자연스럽게 백제 왕실과 결탁하게 되었을 것이고, 이를 통해 무왕은 자신의 정책을 수행할 수 있었다. 위덕왕 말에서 무왕 시기에 완성된 대성팔족은 왕실과 대성으로 지정된 8개의 성씨 집단 각각에게 이익이었던 정책이었던 것이다.
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