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고에너지 볼밀링된 Sm-Co 합금 분말의 미세조직 및 자성특성에 미치는 공정변수의 영향
김보식,장시영,Kim, Bo-Sik,Chang, Si-Young 한국분말야금학회 2010 한국분말재료학회지 (KPMI) Vol.17 No.2
Sm-16.7wt%Co alloy powders were prepared by high energy ball milling under the conditions of various milling time and the content of process control agent (PCA), and their microstructure and magnetic properties were investigated to establish optimum processing conditions. The initial powders employed showed irregular shape and had a size ranging from 5 to $110\;{\mu}m$. After milling for 5 h, the shape of powders changed to round shape and their mean powder size was approximately $5\;{\mu}m$, which consisted of the agglomerated nano-sized particles with 15 nm in diameter. The coercivity was reduced with increasing the milling time, whereas the saturation magnetization increased. As the content of PCA increased, the powder size minutely decreased to approximately $7\;{\mu}m$ at the PCA content of 10 wt%. The XRD patterns showed that the main diffraction peaks disappeared apparently after milling, indicating the formation of amorphous structure. The measured values of coercivity were almost unchanged with increasing the content of PCA.
피막처리 시간에 따른 Mg-Al 합금의 플라즈마 전해 산화 피막 특성
이두형,김보식,장시영,Lee, Du-Hyung,Kim, Bo-Sik,Chang, Si-Young 한국재료학회 2008 한국재료학회지 Vol.18 No.5
Pure Mg and Mg-6wt.%Al alloy were coated by the plasma electrolytic oxidation with various coating times and the microstructural and mechanical characteristics of the coatings were investigated. The coatings on pure Mg and Mg-6wt.%Al alloy consisted of MgO and $Mg_2SiO_4$. The surface roughness and thickness of the coatings became larger as the coating time increased. The coatings on the Mg-6wt.%Al alloy were more uniform and thicker than those on pure Mg. The microhardness and friction coefficient of the coatings increased progressively as the coating time increased. In addition, the coatings on the Mg-6wt.%Al alloy compared to pure Mg showed improved microhardness and a better friction coefficient.
가스분사법으로 제조된 Mg-6 wt.% Al-1 wt.% Zn 합금의 시효특성
이두형,김보식,장시영,Lee, Du-Hyung,Kim, Bo-Sik,Chang, Si-Young 한국분말야금학회 2009 한국분말재료학회지 (KPMI) Vol.16 No.4
The aging characteristics of gas atomized Mg-6 wt.% Al-1 wt.% Zn alloy were investigated and compared to those of cast Mg-6 wt.% Al alloy. The gas atomized Mg-6 wt.% Al-1wt.% Zn alloy powders had spherical morphology between 1 and 100 $\mu m$ in diameter. After compaction under the pressure of 700 MPa at $320^{\circ}C$ for 10 min, the Mg-6 wt.% Al-1 wt.% Zn alloy showed a grain size of approximately 40 $\mu m$ which is smaller than that of the cast Mg-6 wt.% Al alloy, and a relative compact density of approximately 93%. After ageing, the Mg-6 wt.% Al-1 wt.% Zn alloy showed much faster peak hardness than cast Mg-6 wt.% Al alloy. The Mg-6 wt.% Al-1 wt.% Zn alloy showed the new fine precipitations with ageing time, while the cast Mg-6 wt.% Al alloy was almost similar morphology.
Intra-group Service Fee 과세동향에 관한 연구
이진영(Jin-Young Lee),김보식(Bo-Sik Kim) 한국국제조세협회 2015 조세학술논집 Vol.31 No.3
본 연구에서는 다국적기업을 운영하기 위하여 해외자회사에게 경영지원을 하는 Intra-group service에 대하여 국내 세무당국의 과세동향을 분석하고, 최근 발표된 OECD BEPS Action 10 행동지침서와 비교하여 문제점을 도출하고, 개선방안을 제시하였다. 국내과세당국은 경영지원용역의 국내자회사의 영업과의 업무관련성을 지나치게 좁게 해석하고 있으며, 자회사의 영업관련성을 입증할 과도한 증빙자료를 세무조사시에 요구하는 경향이 있다. 또한 경영지원용역의 일부를 주주를 보호하기 위한 활동으로 확대 해석하여 손금 부인하는 경향이 있다. OECD는 BEPS Action 10 행동지침서를 발표하여 과다한 경영자문료 지급을 통한 세원잠식에 대한 보호장치 및 규제를 마련해야 한다고 하였다. 반면에 저부가가치 서비스(Low Value-adding intra-group service)에 해당하는 경영지원용역은 서비스의 효과를 금액으로 수치화할 수 없으므로 과도한 증빙자료를 요청할 필요 없이 소요된 비용에 대한 일정 비율의 이익을 가산하도록 제안하였다. 우리가 제시한 개선방안은 Intra-group service를 무형자산이 포함되어 있는 고위험 거래 서비스 (High risk service)와, 보조적인 경영지원에 해당하는 저부가가치 서비스 (Low Value-adding service)로 구분하도록 우리의 법률규정(시행령 또는 시행규칙)을 보완하는 것이다. 위의 두 가지 중에서 저부가가치 서비스 (Low Value-adding service)에 대해서는 과도한 증빙자료를 요청할 필요가 없이 원가가산 방법을 허용함으로써 불필요한 납세자와의 분쟁을 피하고 조세회피방지의 본래 목적을 달성하고자 한다. This study analysed the approach of Korean tax authorities with regard to the intra-group service fee of multinational companies, which they took during the tax investigation on intra-group service transactions. The recent appeal cases were analysed and compared with OECD BEPS Action Plan 10. This study suggested that the tax regulations should be amended to accommodate the recommendation of BEPS Action Plan 10 to accomplish both two objectives: anti-tax avoidance and to avoid unnecessary dispute with taxpayers. In most of cases, Korean tax authorities disregarded the argument that Korean entities received benefits from the intra-group service provided by the headquarter companies. Also in the most recent case, for the reason that the taxpayer did not submit the detailed evidence to prove the benefit earned by the Korean entity, the whole intra-group service fee was denied by the Korean tax authorities, which was not accepted by the National Tax Tribunal and the court. OECD BEPS Action Plan 10 was developed to prevent the base erosion and profit shifting by engaging in transactions which would not occur between third parties. However, in case of low value-adding services, the value of the services rendered to various relevant entities cannot be quantified except on an approximate or estimated basis. The tax regulations should be amended to distinguish the low value-adding intra-group services from the provision of high risk intra-group service containing the transfer of intangibles. In case of the low value-adding services, any evidence of individual acts other than the annual invoice describing a category of service, should not be required to submit with the tax authorities, as proposed by OECD BEPS Action Plan.