해상 적지요인 분석에 의한 해상풍력단지 개발계획 검토

김현구(Kim Hyun-Goo),황효정(Hwang Hyo-Jung),장문석(Jang Moon-Seok),강용혁(Yong-Heack Kang),김광득(Kwang-Deuk Kim) 한국태양에너지학회 2010 한국태양에너지학회 학술대회논문집 Vol.2010 No.11

The purpose of this paper is to accessing the development plans of offshore wind farms based on the Korea National Wind Map and windfarm suitability system. Geographic factors, economic factors and wind factors are all used to assess offshore windfarms. We have selected five areas for our assessment: Mooudo offshore, Yeonggwang-Gochang offshore, Seamangum offshore, Imjado offshore, and Gadeokdo-Dadeapo offshore. As a result, we find that Imjado has a relatively good wind power density while Saemangeum has a relatively low wave height and slow tidal current. Additionally, Seamangeum has been identified as the most suitable area because of several substations and minimal obstacles. The feasibility assessment of offshore wind farm development as assessed by this paper is expected to assist in successful windfarm development.

해양플랜트공사보험의 물적 손해 약관에 관한 연구 : WELCAR 2001의 제1부를 중심으로

이창희,홍성화 한국해사법학회 2013 해사법연구 Vol.25 No.1

고유가의 영향으로 서남아프리카, 브라질 연안, 멕시코만 그리고 북해 등에 필요한 해양플랜트 생산시설의 수요는 매년 증가하고 있다. 따라서 다양한 종류의 해양플랜트와 이와 관련된 선박의 꾸준한 발주가 예상된다. 또한 장기적으로 기존의 연근해에 집중되어 있던 해상유전의 상당부분이 성숙단계로 접어들면서 심해저 유전에 대한 개발 요구는 한층 더 증가될 전망이다. 최근 글로벌 조선업계를 선도하고 있는 국내 조선사들은 중국 조선업계와의 기술력 격차를 벌려 해양플랜트 분야에서 우위를 선점하고자 기술과 특허를 보유한 해외 업체의 인수 및 합병을 비롯한 자체 기술 및 기자재 국산화에 노력하고 있다. 그러나 실제로 해양플랜트공사에 대한 경쟁력은 공사시설물의 제작 능력과 더불어 해양플랜트의 이동, 현장, 시운전 및 유지보수에 수반되는 각종 사고에 대한 빠른 처리를 통해서 발주자와 합의한 계약 인도 일자에 정확하게 보험목적물을 인도하는 것을 기본으로 한다. 현재 국내 상황은 해양플랜트공사에 필요한 구조물의 제작에 대한 경쟁력은 상대적으로 우수하나, 여전히 해양플랜트 공사 전체를 안전하게 관리하는데 필수적인 담보를 제공하고 사고발생에 따른 빠른 보험처리를 담당할 수 있는 전문인력과 서적 그리고 학계의 연구가 부족한 실정이다. 따라서 이 논문은 피보험자와 보험자 사이에서 가장 빈번하게 분쟁이 발생할 수 있는 물적 손해 약관상의 개별 조항들에 관한 쟁점사항에 대해서 해석론적으로 고찰하고자 한다. Owing to the influence of high oil price, the demand for the offshore-plant production facilities is growing every year, which are needed in South-West Africa, the Brazilian coast, the Gulf of Mexico and the North Sea. Accordingly, it is expected the steady order for various kinds of offshore plant and for supply vessel related to this. Also, the large part of the sea oil field, which had been concentrated on the existing littoral sea including with shallow water in the long term, approaches the stage of maturity. Thus, the demand for development in the sub-sea oil field is predicted to be likely reinforced further. Domestic shipbuilding companies, which are recently taking the lead in the global shipbuilding businesses, are striving to localize own technology and equipment including M&A(Mergers and Acquisitions) of overseas businesses, which have technology and patent, in order to preoccupy priority in the offshore-plant field by widening a gap in technological skill from shipbuilding companies in China. However, the competitive edge on offshore-plant construction work is actually begun from delivering the insurance object exactly on the date of the contracted delivery that was agreed with ordering body, through promptly handling several accidents, which are accompanied by transfer, field, test run, and maintenance of offshore plant, along with capability of building for the offshore-plant. The currently domestic circumstance is relatively excellent in competitiveness on building for offshore-plant construction, but is still in the real situation of being lacking in professional manpower and books, and researches in the academic section, which can offer essential security for safely managing the whole offshore-plant construction works, and which can be in charge of handling insurance swiftly according to occurrence of accident. Accordingly, this study aims to be considering it with the interpretational perspective focusing on issues of individual items on the physical damage clause in which a dispute may occur most frequently between assured and insurer.

“Offshore”해양특수선의 LQ실내디자인에 관한 연구

주민규(Joo, Min-Kyoo),이규백(Lee, Gyoo-Baek) 한국실내디자인학회 2013 한국실내디자인학회논문집 Vol.22 No.5

Global Energy Industry’s high oil prices persist while their petroleum and gas production areas are entering the decline phase. More and more the drilling facilities used to bore oil from deeper depths are advancing further out into the oceans, which cause the development of “OFFSHORE” ship manufacturer facility’s production demands to increase. The “OFFSHORE” ships provide a living space or L.Q (Living Quarters) for crewmen who work on the water far away from any mainland for extended periods of time. This research analyzes the LQ areas and the characterization of interior designs of different types of “OFFSHORE” ships that were built in South Korea. Also using overseas countries’ Classification Society, known as “NORSOK,” and analyzing their own design guidelines in conjunction with the research, the process of interior design and baseline data research was used to blueprint the new LQ areas. According to the results of the research, where ships get comprised of characteristics and operations by standards of the Classification Society’s RULE, has the greatest effect on the design and design method of the LQ area. The research also shows that a conservative shipbuilding market of the Shipbuilding Company and ship owners’ feelings are steadily changing to more open mindedness of acceptance. Therefore, the Korean Classification Society has to provide the new design principle to correspond to the international regulations and more various interior design plans of LQ areas needed to be present based on the new design guidelines. The capacity of the South Korean OFFSHORE shipbuilding industry is the world’s top leader; however, the interior design of the LQ areas are still based from outdated designs from the 1980’s. Hopefully these research results will be the cornerstone to help the shift from the outdated designs of the LQ areas to more practical modern designs.

역외 상장된 중국 기업의 현황과 중국 증시 회귀 문제에 관한 연구

구기보 한국외국어대학교 중국연구소 2020 中國硏究 Vol.83 No.-

This paper analyzed a series of trends in which Chinese companies leave the Chinese stock market and start listing on the offshore stock market and return to the Chinese stock market from the offshore stock market. Because it is difficult to list on the Chinese securities market when they are unable to escape chronic demand for money, Chinese companies have sought a new way of listing offshore. And securities authorities in each country want to develop the securities market by attracting Chinese companies to their securities markets. For an investment bank that takes over a company's listing, the listing of an Chinese company on the offshore securities market brings enormous profits. Under the circumstance, the offshore listing of Chinese companies has been in progress very actively. Due to investors' high expectations for listed Chinese companies, stock prices of Chinese companies were generally very high on the day they were listed. After listing, however, Chinese companies' stock prices fell across the board as problems such as accounting manipulation and false information were revealed. Thus, investors who invested in Chinese companies suffered considerable damage, and they became distrustful of Chinese companies. Damage from the low valuation of Chinese companies will not only occur to investors, but also to blue-chip Chinese companies listed on offshore stock markets. The undervalued Chinese company is again knocking on the Chinese stock market. It is very advantageous for offshore listed companies to return to the Chinese stock market as they can take advantage of the institutional advantage of bypass listing. 본 논문은 중국 기업이 중국 증시에서 떠나 역외 증시에 상장에서 시작하여 역외 증시에서 다시 중국 증시로 회귀하는 일련의 흐름을 분석하였다. 중국 기업은 만성적인 자금수요에서 벗어나지 못하는 상황에서 중국 증시에 상장이 어려우므로 역외 상장이라는 새로운 방법을 모색하였다. 그리고 각국의 증권거래소는 중국의 기업을 자국의 증시에 유치함으로써 증시를 발전시키고자 한다. 기업의 상장을 인수중개하는 투자은행의 입장에서 중국 기업의 역외 증시 상장은 엄청난 수익을 가져다준다. 이 같은 이해관계가 맞물리면서 중국 기업의 역외 상장은 매우 활발하게 진행되었다. 상장된 중국 기업에 대한 투자자들의 기대감이 컸던 탓에 상장 당일 중국 기업의 주가는 전반적으로 매우 높게 나타났다. 그러나 상장 후에는 회계조작이나 허위정보 기재 등의 문제점이 드러나면서 중국 기업의 주가가 전반적으로 하락하는 현상이 나타났다. 이로 인해 중국 기업에 투자한 투자자들은 상당한 피해를 입게 되었으며, 중국 기업에 대한 불신을 가지게 되었다. 중국 기업에 대한 저평가로 인한 피해는 투자자뿐만 아니라 역외 증시에 상장된 우량 중국 기업에도 발생하게 된다. 저평가된 중국 기업은 다시 중국 증시로 문을 두드리게 되었다. 역외 상장 기업이 중국 증시로 회귀하는 것은 우회 상장이라는 제도적인 이점을 활용할 수 있어 매우 유리하다.

The Origin and Evolution of the Crisis in the Offshore-Plant Industry in South Korea: Goal Ambiguity and Governmental Politics

박정연,구민교 서울대학교행정대학원 2017 The Korean Journal of Policy Studies Vol.32 No.1

The once-promising offshore-plant industry in South Korea is on the verge of collapse. There are both internal and external reasons for the sudden rise and fall of this now troubled industry. This study focuses on what went wrong within the South Korean government. It examines how the offshore-plant industrial policy has been implemented since its inception in 2012. Using a modified version of Matland’s ambiguity-conflict matrix, this study explains the way in which the combination of policy goal ambiguity and organizational conflict between and within government agencies led to policy drift and failure. We find that offshore-plant industrial policy has undergone three different but related stages from symbolic to experimental to political implementation over the past five years. Varying degrees of goal ambiguity and organizational conflicts have resulted in these shifts, which in turn have resulted in the government missing opportunities to correct earlier policy errors in the next stages. This study explains the unique problems inherent in the offshore-plant industrial policy. At the same time, it reveals common problems prevalent in South Korea’s government-led industrial policy: a lack of planning, deliberation, coordination, and collaboration within the government, let alone outside of it.

The Origin and Evolution of the Crisis in Offshore Plant Industry in South Korea: Goal Ambiguity and Governmental Politics

( Jungyeon Park ),( Min Gyo Koo ) 한국정책학회 2016 한국정책학회 추계학술발표논문집 Vol.2016 No.-

The once-promising offshore plant industry in South Korea is on the verge of collapse. There are both internal and external reasons for the sudden rise and fall of this now troubled industry. This stuyd focuses on what went wrong within the South Korean government. It examines how the offshore-plant industrial policy has been implemented since ist inception in 2012. Using a modified versing of Matland`s Ambiguity-Conflict matrix, this study explains the way in which the combination of policy goal ambiguity and organizational conflict between and within government agencies has causeed the policy drift and failure. This study finds that the offshore-plant industrial policy has undergone three different but related stages from symbolic to experimental to political implementation over the past five years. Varying degrees of goal ambiguity and organizational conflicts have resulted in such shifts, which in turn have made the government miss the opportunities to correct earlier oplicy errors in the next stages. This study explains the unique problems inherent in the offshore-plant industrial oplicy. At the same time, it reveals the common problems prevalent in South Korea`s government -led industrial policy: the lack of planning, deliberation, coordination, and collaboration within the government, let alone outside of it.

A Study on the Structural Analysis of Jacket Type of Substructure With respect to 5MW Offshore Wind Power Generation

Sun, Min-Young,Lee, Ki-Yeol,Moon, Byoung-Young Korean Society of Ocean Engineers 2015 Journal of advanced research in ocean engineering Vol.1 No.1

The currently applied structure and fatigue assessment of support structure for offshore wind energy converter was based on common design rules. The accurate evaluation for environments of sea floor as to installation of support structure, loads of generator, dynamic loads in operation, and offshore environmental loads might be an essential requirement to acquire a safety design for the substructure. This study aims at dedicating to offshore-relevant technology fields by suggesting design methods of structures and estimating their safety in relation to the structural analysis of the substructure requiring high safety to various environment conditions. Especially, with respect to 5MW Offshore Wind Power System, this study will provide information about major wind directions and duration in combination with the developing wave climate at the test field. In this study in the dynamic analysis for 5MW offshore wind power substructure which is considered to be proper in Korea, it is expected that reliability of domestic technology is confirmed with respect to its structural stability.

Fault Diagnosis of Rotating Machines in Offshore Plant Based on Morlet Wavelet Transform

Burak OZTURK,KwangSik KIM,YooIl KIM,JangHyun LEE (사)한국CDE학회 2014 한국 CAD/CAM 학회 학술발표회 논문집 Vol.2014 No.2

The condition monitoring consists of a selection of measurable parameters such as vibration signals which correlate with the health or condition of a machine, and an interpretation of the collected data to determine the machinery fault existence and identify specific components (e.g. gear set, bearings) in the machine that are degrading. Many vibration and unbalanced signals of fault rotating machines in offshore plant have complex time-frequency characteristics. As a timefrequency analysis, wavelet transform is useful for locating transient events, discontinuities and patterns of these faults in non-stationary vibration data. The wavelet transformation can be an efficient way to detect the fault from the signal since the signal always includes the fault information about the rotating and reciprocating equipment inside. This paper introduces the faults diagnosis for offshore rotating machines by the application of Morlet wavelet transformation. Special attention is given to the vibratory and unbalanced faults, namely, rotating unbalance and resonance found in the rotating machine installed in offshore plant. Vibration signals recorded from accelerometer are processed by Morlet wavelet so that the both bearing and misalignment failure diagnosis. Thereafter, time-frequency contour map is introduced into fault diagnosis. The timefrequency contour map can easily show the power distribution of signal in time and frequency domain. Moreover, it is a good way to identify the faults involving a breakdown change. Several typical faults of rotating machines are detected by the time-frequency contour map obtained by the Morlet wavelet. The simulative results show that time-frequency contour map have the capabilities to identify the faults. This method also appeared to be an effective tool to diagnose and to discriminate the different types of machinery faults based on the unique pattern of the wavelet contours. This study shows that the proposed wavelet analysis method is promising to reveal machinery faults at early stage as compared to vibration spectrum analysis. A case study about the implementation of the continuous wavelet transform to the compressor fault diagnosis will be introduced. It is shown that the wavelet transform is a promising condition assessment of the compressors installed on ship and offshore.

해상용 대형 풍력 발전 시스템의 개념 설계와 기본 설계에 관한 연구

정지영(Jung, Ji-Young),신형기(Shin, Hyung-Ki),박광근(Park, Kwang-Kun),최우영(Choi, Woo-Young),박지웅(Park, Ji-Woong),김호건(Kim, Ho-Geon),이수갑(Lee, Soo-Gab) 한국신재생에너지학회 2006 한국신재생에너지학회 학술대회논문집 Vol.2006 No.06

Recently wind turbines become large, constructed as farms and going out to offshore. Different design approach from onshore is needed for offshore wind turbine. At this paper concept and preliminary design of an offshore wind turbine of 3MW rated power are performed. The concept design started from modelling of the generator and gearbox. With these modelling the optimum specifications was acquired. Integrated type of drive train is designed with all parts are mounted on the tower top as the offshore maintenance strategy. At the preliminary stage control system, power production algorithm and safety system are designed. Load calculation is also performed. The 3MW offshore wind turbine concept/preliminary design and the process of design are obtained as results.

2016년 국제조세 판례회고

최용환(Yongwhan Choi) 한국국제조세협회 2017 조세학술논집 Vol.33 No.2

2016년 1월부터 12월까지 선고된 대법원 판례 중 법원 판례공보와 국세법령정보시스템에 공간된 판례를 중심으로 국제조세의 각 쟁점을 다룬 판례로서 선례적 가치가 있는 3건을 선별하고 검토하여 보았다. 전반적으로 2016년 대법원 판결은 일정한 경향성을 보이기 보다는 대법원이 각 쟁점 별로 판단을 달리한 것으로 보인다. 첫째, 대법원은 메이지링크 판결에서 법인세법 제1조 제1호에서 규정하고 있는 “실질적 관리장소”를 해석하는 기준을 처음으로 밝히면서 의사결정 장소가 국내외에 걸쳐 이루어지는 현실을 고려한 것은 구체적 타당성을 고려한 것으로 의미가 있다고 생각된다. 다만, 실질적 관리장소 개념 자체가 불확정개념으로서, 등록기준지라는 형식적 기준과의 관계 및 적용한계에 관하여 밝히지 않은 점은 아쉬움이 남는다. 이 부분 대법원 판례의 향후 귀추가 주목된다. 둘째, 델파이판결에서 대법원은 조세조약상 비과세․면제소득인 외국법인의 수증자산의 양도소득 과세범위에 대해 국내세법의 문언에 충실하게 해석한 것으로 보인다. 다만, 대상판결에 따르면, 수증이익이 비과세되었다는 이유로 수증이익을 양도차익으로 재분류하여 법인세를 부과하는 것과 같아, 수증이익에 대한 원천지국의 과세권을 제한하는 한 · 룩 조세조약, 국내원천소득의 구분에 있어 조세조약을 법인세법 제93조보다 우선 적용하도록 한 국조법 제28조에 위배되는 것은 아닌지, 오히려 1심 판결이 전체적인 조세조약의 해석 및 조세법령의 합목적적 해석에 부합하는 합리적인 결론이 아닌지 생각된다. 셋째, 부가가치세법상 ‘국외제공용역’의 판단기준에 관한 에이맥 판결은 해외업체가 수행하는 국내 EPC 사업의 세법상 지위가 문제된 첫 판결이다. 다만, 사업의 성격상 국내외에 걸쳐 이루어지는 EPC 사업 등에 있어 국외제공용역의 실체를 부인하고 거래관계를 단일한 국내용역으로 재구성한 것이 실체적 법률관계 및 거래현실에 부합하는 것인지 상당한 의문이 있다. 특히, 원고의 국내 지점이 있다는 이유만으로 국내외에 걸쳐 이루어진 복수의 인적용역을 하나의 단일한 국내제공 용역으로 재구성하면서도 어떠한 단일한 국내용역이 제공된 것인지 제대로 밝히지 못한 것은 부가가치세 과세요건에 관한 입증책임에 비추어 타당한 것인지 의문이 있다. 더욱이, 위 판결은 용역의 공급자가 아닌 용역의 수령자를 기준으로 용역의 거래장소를 판단한 것으로 보이는바, 부가가치세법상 용역의 공급장소에 관한 일련의 대법원 판례와도 일치하지 않는다는 점도 의문으로 남는다. This paper discusses three of the decisions issued by the Supreme Court between January and December of 2016 that have precedent value in connection with key issues in international taxation. Overall, the Supreme Court’s decisions in 2016 do not appear to exhibit a certain trend; rather, the Supreme Court appears to have decided on each issue independently. First, the Magilink decision is the first decision where the Supreme Court clarified the standard for interpreting the “place of effective management” stipulated in Article 1(1) of the Corporate Income Tax Act. The decision is notable for its consideration of reality that decision making can take place both on- and offshore. However, although the concept of place of effective management is an uncertain concept, the decision did not clarify its scope of application or how this concept is related to the formal standard of place of registration. Second, in the Dephi decision, the Supreme Court’s interpretation seems faithful to the language of Korean domestic tax law with respect to the scope of foreign corporation’s taxable gains from assets contributed. However, the decision seems to indicate that corporate income tax can be imposed by re-characterizing gains from assets contributed as capital gains on the ground that the gains from assets contributed were not taxed. There is a question as to whether the decision is in violation of the Korea-Luxembourg Tax Treaty (which restricts the source country’s right to tax gains from assets contributed) and Article 28 of the Law for Coordination of International Tax Affairs (which stipulates that a tax treaty should prevail over Article 93 of the Corporate Income Tax Act with respect to classification of Korean-source income). The first-level court’s decision may have reached a more reasonable conclusion that is consistent with the overall interpretation and purpose of the tax treaty. Third, the AMEC decision, which addresses the standard for determining “offshore services,” is the first decision where the tax status of a domestic EPC business performed by a foreign entity was at issue. The decision denied the substance of offshore services in EPC business, which take place on- and offshore due to the nature of the business, and re-characterized the entire transaction as a single onshore service. However, it is questionable whether this is consistent with the substance of the legal arrangement and realities of the transaction. In particular, the decision re-characterized multiple personal services performed both on- and offshore as a single onshore service on the ground that the plaintiff in the decision had a branch in Korea, yet the decision failed to clarify which single onshore service was provided in Korea. Moreover, the decision appears to have determined the place of transaction in reference to the recipient of service rather than the supplier of service, which is contrary to the series of the Supreme Court decisions on the place of supply of services for VAT purposes.