외국법인의 고정사업장 귀속 이자에 대한 외국납부세액공제 문제

윤준석(Yoon, Junseok) 한국국제조세협회 2022 조세학술논집 Vol.38 No.2

고정사업장에 귀속된 소득에 대해서는 원천지국, 고정사업장 소재지국, 거주지국이 모두 과세권을 행사할 수 있어서, 이중과세 문제가 발생한다. 특히 거주지국이나 원천지국에서 발생한 이자가 고정사업장에 귀속된 경우에는 OECD 모델 조세협약에서 과세권 배분에 대해 명확히 정하고 있지 않다. 이 경우 OECD 모델 조세협약상 사업소득 또는 기타소득으로서 제7조 제1항이 적용된다는 견해에 따르면, 고정사업장 소재지국이 거주지국보다 우선하여 과세권을 행사할 수 있다. 반면 OECD 모델 조세협약에서 과세권 배분에 대하여 달리 정함이 없는 이자소득이라는 견해에 따르면, 고정사업장 소재지국과 거주지국 모두 조세조약상 제약 없는 과세권을 행사할 수 있다. 어느 견해에 따르든 간에 고정사업장 소재지국이 OECD 모델 조세협약상 차별금지 규정에 따라 원천지국 또는 거주지국이 부과한 세금을 외국납부세액으로 공제해줄지 여부는 OECD 모델 조세협약에서 특별히 정하지 않는 이상 고정사업장 소재지국의 국내법에 달려 있다. 한편 현행 법인세법 시행령 제132조 제3항이 외국에서 발생한 소득으로서 고정사업장에 귀속된 것을 국내원천 사업소득으로 규정하고 있어 명문의 규정만 두고서는 위 소득에 대해 외국납부세액공제를 허용하기 어렵다. 한편 해석론으로서 외국납부세액공제 목적상 법인세법 시행령 제132조 제3항의 적용을 배제할 수 있다면, 고정사업장의 거주지국에 원천을 둔 소득도 외국납부세액공제 대상이 될 수 있다. 다만, 합리적인 이유가 있는 경우에 외국납부세액공제를 허용해야 하는데, 거주지국과 원천지국 중 어느 지위에 있는지, 세액을 납부한 국가와 조세조약을 체결하였는지, 대한민국이 조세조약상 우선적 과세권을 행사할 수 있는지, 납세의무자의 세액 납부에 합리적 근거가 있는지 등이 판단요소가 될 것이다. The Source country, the country where there is a Permanent Establishment (hereafter, “the PE country”) and the Residence country can levy tax on the interest attributed to a PE of a foreign corporation in the PE country. It is not specified in The OECD Model Tax Convention on Income and on Capital (“the Tax Convention”) which country between the PE country and the residence country has the primary taxation authority on the income attributed to the PE arising in the third country or the residence country. According to the view that the Tax Convention Article 7(1) applied in this case, the PE country has the primary right of taxation and the residence country has the secondary right of taxation. While depending on the view that there is no allocation criteria for the taxation authority to make a determination between the contracting parties for this kind of income, both the PE country and the residence country can levy tax without any restriction. Whichever view is correct, it depends on the PE country’s domestic law and whether the PE country grants foreign tax credits (hereafter “FTCs”) under the Article 24 (Non-discrimination). The Enforcement Decree of Corporation Tax Act Article 132(3) provides that the income, arising outside of Korea, attributed to a PE is Korean sourced as business profits, and as such so it seems not to be included in the foreign sourced income for FTC purposes. If Article 132(3) can be excluded from the application for the purpose of FTCs, a FTC can be used to offset the income, arising in the residence country. Since a FTC can not be given without reasonable grounds, the following factors such as the status (source country or residence country), the allocation of taxation rights in the tax treaty and a taxpayer’s manner whether the taxpayer’s facts and circumstances are consistent with a reasonable interpretation and application of the foreign tax law will be taken into consideration.

유체-구조 연성 해석을 이용한 냉각 조건에 따른 가스터빈 베인 수명 예측

윤준석(Junseok Yoon),김석호(Seokho Kim),최인대(Indae Choi),김병휘(Byunghui Kim) 항공우주시스템공학회 2023 항공우주시스템공학회 학술대회 발표집 Vol.2023 No.10

A Numerical Study of the Influence of Coolant Flow Conditions and Thermal Barrier Coating on the Surface Temperature Distribution of the NASA C3X Vane

Junseok Yoon(윤준석),Byunghui Kim(김병휘) 한국추진공학회 2024 한국추진공학회 학술대회논문집 Vol.2024 No.5

냉간압연강판의 성형성 예측을 위한 실험 및 수치해석적 파손기준 비교

윤준석(Junseok Yoon),노학곤(Hakgon Noh),송우진(Woojin Song),강범수(Bemsoo Kang),김정(Jeong Kim) 한국자동차공학회 2012 한국자동차공학회 학술대회 및 전시회 Vol.2012 No.11

The ability to predict the forming severity with respect to crack and failure is essential to analysis of sheet metal forming process. The forming limit diagram (FLD) is commonly used to gauge the formability of sheet metal. In this article, forming limit diagrams of cold rolled carbon steel (JIS-SPCC), which widely used to produce parts of automobile, are obtained by performing experiment and FEM simulation of the Nakajima-test. By using the GTN (Gurson-Tvergaard-Needleman) model, a failure criterion based on void evolution was examined in this FEM simulation. The parameters are determined through comparison of experimental and numerical result and acceptably can be used in GTN model using given material.

원전 내부 증기발생기 임시 인양 장치 개발

윤준석(Junseok Yoon),김윤흥(Yunheung Kim),박근태(Keun-Tae Park),강왕명(Wang-Myung Kang),강범수(Beom-Soo Kang) 대한기계학회 2020 大韓機械學會論文集A Vol.44 No.4

항상 고온·고압에 노출되어 증기발생기는 노후화로 인하여 교체하거나, 원전 폐쇄 시 해체하게 된다. 증기발생기는 원전 내부 시설 중 가장 무겁고 큰 고중량 설비로서 작은 크기로 절단하여 외부로 반출하는 것이 손쉬우나, 방사능 누출 위험성으로 인하여 외부 연결 부위만을 절단/용접하여 통째로 반출한다. 하지만, 원전 내부에는 증기발생기를 인양할 수 있는 설비가 없으며, 이를 위하여 별도의 임시 인양 설비를 설치하여 반출하거나 교체하여 왔다. 비좁은 격납 건물 내부에서 600여 톤에 달하는 고중량의 증기발생기를 인양하거나 하역하는 것은 매우 위험한 작업으로서 안전성을 확보하는 것이 필수적이다. 이를 위하여 본 연구에서는 임시 인양 설비의 안전성을 확보하기 위하여 핵심 부품에 대한 해석 및 실험을 수행하였으며, 이를 개발 공정에 반영하였다. Steam generators (SGs) must be replaced or demolished owing to their deterioration incurred by exposure to high pressures and temperatures, or when a nuclear power plant (NPP) closes down. To remove a large and heavy SG from an NPP, the SG can be cut into smaller pieces for easier transference. However, the SG should be lifted and moved out in one piece because it emits extremely dangerous radioactivity. Unfortunately, there is no facility for lifting the SG inside the NPP. To address this limitation, a temporary lifting system (TLS) has been developed and installed. SGs have been successfully removed from NPPs using this system. It is significantly dangerous to lift and unload heavy SGs weighing over 600 tons within the cramped spaces in the NPPs. To this end, this study has analyzed and experimented on core parts to ensure the safety of the TLS in such operations, and the results were utilized in the design of TLS.

조세조약상 근로소득 조항의 해석과 관련된 몇 가지 쟁점 ― OECD 모델 조세조약 제15조 제2항을 중심으로 ―

윤준석(Yoon Junseok) 한국세무사회 부설 한국조세연구소 2025 세무와 회계 연구 Vol.14 No.1

This article examines various issues related to interpretation of the employment income under the Tax Treaty, with a particular focus on Article 15(2) of the OECD Model Tax Convention. Paragraph 2 of Article 15 exempts employment income in the place of employment (hereinafter referred to as the “source country”) if the following conditions are met:(a) the taxpayer is present in the source country for a period or periods not exceeding a total of 183 days, (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the source country, and (c) the remuneration is not borne by a permanent establishment (PE) of the employer in the source country. The main issues relating to each of these requirements are as follows:<BR/> First, there is the question of how to calculate the ‘183 days’ in exceptional situations, such as the COVID-19 pandemic. Specifically, it is important to consider whether it is possible to override the tax treaty through administrative interpretation or executive agreement, which could potentially restrict a contracting country’s right to tax. In principle, this issue should be resolved through treaty revision;however, such an approach should be limited to exceptional circumstances that require an effective and immediate response.<BR/> Second, since there is no definition of the ‘employer’ in the Model Tax Convention, it must be interpreted in accordance with Article 3(2). In particular, there may be no domestic law that provides a definition of ‘employer’ for the treaty purposes. Therefore, based on the definitions of “employment” or “contract of service” in domestic law, the person receiving the work under the employment relationship should be interpreted as the ‘employer’. However, if the definition provided in the Act on the Protection, etc. of Temporary Agency Workers (hereinafter referred to as “the Act”) can be applied to the case of international hiring out of labor for tax treaty purposes, it can be argued that the “employer” is the party that is obligated to pay wages under the contract of service. This perspective can be evaluated as the formal approach. According to the Model Commentary, the above-mentioned employer should be regarded as the employer under Article 15(2), unless there is a case of treaty abuse. Conversely, if the concept in the Act cannot be applied for tax treaty purposes, and the employment relationship should be assessed based on its substance according to the case law or the tax treaty, it is necessary to disregard the formal contractual relationship on the basis of objective criteria outlined in the Commentary. This does not appear to be much different from the standard established by previous court decisions in Korea.<BR/> Third, ‘paid by, or on behalf of’ should must be understood in the relation to the employer. It is necessary to determine who the employer is and how the employer bears the burden of the remuneration, i.e., whether the payment is made directly or by paying someone else on the behalf of the employer. In this case, bearing the burden means that he bears the remuneration as a user of the employment, not a consumer of goods or services. And while the intent of Article 15(2)(b), according to the Commentary, is to make it possible to tax earned income in the country from which labor expenses have been deducted, there is no reason to interpret it as such only in relation to the application of Article 15(2).<BR/> Fourth, the PE can be said to have borne the remuneration if it is included in the expenses allocated by the head office to the PE and it is effectively related to the income attributable to the PE. However, if it is an expense unrelated to the function of the PE, and if the PE, as a separate and independent enterprise, has borne the remuneration as a consumer, it cannot be said that the remuneration is borne by the PE.

외국법인의 국내원천소득에 대한 원천징수

윤준석(Yoon, Junseok) 한국국제조세협회 2017 조세학술논집 Vol.33 No.3

외국법인의 국내원천소득에 대한 원천징수의무 범위가 문제된다. 외국법인에 대한 조세조약상 비과세 · 면제 등의 적용 여부가 불분명한 경우 원천징수의무자는 원천징수의무 이행에 어려움을 겪게 된다. 판례에 따르면, 실질귀속자를 조사하고 확인할 의무까지 부담한다. 만약 이러한 의무를 해태하여 원천징수의무를 이행하지 아니하였다면 가산세 등의 제재를 받을 수 있다. 원천징수의무자는 과세관청으로부터 비과세 · 면제 등의 적용대상임이 확인되는 등 확실한 경우가 아닌 이상 세액을 원천징수하고 납부하면 된다. 비과세 · 면제 등의 적용문제는 원천징수 의무자와 소득의 실질귀속자 모두 경정청구를 통해 다툴 수 있다. 통상적인 원천징수 관계와는 달리 실질귀속자가 경정청구에 따른 세액의 환급청구권을 행사할 수 있다고 해석할 여지도 있다. 또 비과세 · 면제 등 신청서를 제출하였음에도 징수처분이 있었다면 실질귀속자도 징수처분 취소소송을 제기하여 다툴 수 있는 기회를 줄 필요가 있다. If there is no clear-cut guidance as to whether domestically generated income may be tax-exempt, a withholding agent may have difficulty in deducting and paying withholding tax. According to the Supreme Court, the agent has to investigate and confirm the receiver of domestic source income. The agent may deduct the withholding tax from the income unless tax authorities clarify whether the income may be tax-exempt. After that, the receiver of income may select to claim for reassessment or for tax refund on overpaid withholding tax.

머신러닝을 이용한 가스터빈 터빈 블레이드의 냉각 성능분석

김병휘(Byunghui Kim),윤준석(Junseok Yoon),김석호(Seokho Kim) 대한기계학회 2023 대한기계학회 춘추학술대회 Vol.2023 No.6

쿼드플레인 무인항공기의 6자유도 HILS를 위한 모션테이블 장비 제작

차형규(Hyungkyu Cha),윤준석(Junseok Yoon),정진석(Jinseok Jeong),강범수(Beomsoo Kang) 항공우주시스템공학회 2018 항공우주시스템공학회 학술대회 발표집 Vol.2018 No.4

전자기성형의 성형성개선 규명을 위한 해석적 접근법

노학곤(Hakgon Noh),윤준석(Junseok Yoon),송우진(Woojin Song),강범수(Beomsoo Kang),김정(Jeong Kim) 한국자동차공학회 2012 한국자동차공학회 학술대회 및 전시회 Vol.2012 No.11

Electromagnetic forming(EMF) is an impulse or high-speed forming technology using pulsed magnetic field to apply Lorentz forces to workpiece. Generally, EMF have better formability characteristic due to its high-speed forming condition. in this paper, numerical simulation were performed to investigate formability enhancement of EMF. Gurson-Tergaard-Needleman(GTN) plasticity material model was used to verify the effect of the tool-sheet interaction which is main reason of formability enhancement. A free bulging and a conical forming die with 0.7T AL1050sheet was used to predict damage evolution based on GTN model. The impact between the tool and sheet results in combined stress states such as compressive hydrostatic stresses. In conclusion, the damage reduction because of the tool-sheet interaction can be the main factor increasing formability in EMF process.