• 전기산업
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• v.7 no.2
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• pp.84-88
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• 1996

• Journal of Korea Port Economic Association
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• v.36 no.2
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• pp.63-86
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• 2020

The tax lease scheme for ships is an advanced ship financing tool that generates tax benefits through accelerated depreciation of capital allowances and transferring them to the ship operator (leasee) via reductions in rental payments. The scheme was introduced by Japan in 1978 and by France in 1998 to support their shipping and shipbuilding industries. The size of tax benefits varies by country depending on the depreciation rate for ships, corporate tax rate, and the tax system on profits from the sale of ship. This study uses a virtual model of the Korean tax lease scheme for ships based on the French tax lease scheme. The size of tax benefits is calculated and compared to those in the French and Japanese tax lease schemes. According to the analysis, the size of the tax benefit was approximately 19% for France, 14% for Japan, and 12% for Korea. This is differentiated by the country's depreciation rate and corporate tax rate, which have the greatest impact on the size of tax benefits. For the Korean virtual model, if the tax benefits are distributed by the operator and the investor at the rate of 75:25, the operator is expected to enjoy tax benefits equivalent to about 9% of the ship price and the investor to enjoy 3%. Despite limited information and data regarding the tax lease scheme for ships, this study was the first attempt in Korea to design a virtual model of the Korean tax lease scheme based on some predictable assumptions. Therefore, a group of shipping, financing, and legal experts will follow up on more professional and practical reviews of the model in the near future. Hence, this study will serve as a small contribution to the early introduction of the Korean tax lease scheme for ships.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.63
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• pp.111-132
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• 2014

This paper analyzed the obligations of the parties entering into an international leasing agreements, focusing on the Draft Common Frame of Reference (DCFR) Book IV, Part B. The lessor's obligations are as follows. i) The lessor must deliver goods to the lessee by the due date of delivery so that the lessee can use the goods on the starting date of the lease agreement. ii) The lessor must conform with the contract so that the goods meet the purpose of the contract at the start of the lease agreement and throughout the period of the lease agreement. iii) If the lessee returns the goods upon the termination of the lease agreement, the lessor must cooperate with the lessee. The lessee's obligations are as follows. i) The lessee must pay rent, which is the most critical obligation of the lessee. ii) The lessee must cooperate with the lessor so that the lessor can perform the obligation to deliver the goods and accept the goods of which the lessee shall take control. iii) The lessee shall perform fiduciary duties while it uses and makes profits from the goods, and when the lessor cannot take any measure to protect the object, the lessee must prevent damage. Further, if the lessor pays expenses that are not considered necessary expenses, the lessor may not be reimbursed and must accept the goods after delivery to preserve them. iv) The lessee must give notice to the lessor if there is a possibility that a third party can claim rights to goods or infringe upon the lessor's ownership while using the goods. v) At the end of the lease period, the lessee must return the goods to the lessor.

• Proceedings of the KIPE Conference
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• 2019.07a
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• pp.92-94
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• 2019

양방향 스위치를 가지는 Bridgeless PFC 컨버터(BBPFC)는 구조상 복잡한 플로팅 게이트 드라이버를 활용함에도 불구하고 좋은 공통모드 잡음 즉, Common-Mode (CM) 노이즈 특성과 간단한 제어 방법으로 인해 많은 브리지리스 PFC 컨버터 중에서도 고전력 응용분야에서 매우 매력적인 토폴로지이다. 이러한 BBPFC는 도통 경로 상에 위치한 정류 다이오드의 역회복 특성의 상대적인 편차를 활용하여 전력 밀도를 감소시키지 않고도 좋은 공통모드 (CM) 노이즈 특성의 확보가 가능하다. 하지만 이러한 장점을 가지는 BBPFC 구조를 고전력 서버용 전원장치분야에서 활용할 경우, 이미 등록된 특허로 인해 매우 높은 개런티를 지불해야 하므로 그 활용이 매우 제한적이다. 따라서, 본 논문에서는 이미 등록된 특허를 회피하고, 동시에 기존 BBPFC 회로가 가지는 단점인 플로팅 게이트 드라이버를 활용하는 단점을 개선하는 새로운 형태의 브리지리스 PFC 컨버터를 제안한다. 제안된 컨버터는 기존 BBPFC가 가지는 장점인 좋은 (CM) 노이즈 특성을 가지며, 동시에 높은 효율을 달성 할 수 있다. 또한 제안된 컨버터의 경우, 복잡한 플로팅 형태의 게이트 드라이버 회로가 아닌 간단한 부트스트랩 회로를 활용하여 회로를 운용할 수 있다. 더불어 제안된 컨버터는 입력의 양과 음의 주기에서 단 하나의 스위치를 사용하여 회로를 구동할 수 있기 때문에 기존회로 대비 적은 손실을 가져 높은 효율의 획득이 가능하다. 본 논문에서는 제안된 구조에 대해 하이라인 $230V_{RMS}$ 입력과 800W / 400V 출력의 조건을 적용하여 제안하는 구조의 효용성을 검증하고자 한다.

• Journal of the Korean Society for Aeronautical & Space Sciences
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• v.47 no.4
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• pp.300-308
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• 2019

For drones to be used for industrial or agricultural applications, it is necessary to increase the payload and endurance. Currently, the payload and endurance are limited by the battery technology for electric powered drones. In addition, charging or replacing the batteries may not be a practical solution at the field that requires near continuous operation. In this paper, a procedure to optimize the power system of an electric hybrid drone that consists of an internal combustion engine, a generator, a battery, and electric motors is presented. The example drone for crop dusting is sized for easy transportation with a maximum takeoff weight of 200 kg. The two main rotors that are mechanically connected to the internal combustion engine provides most of the lift. The drone is controled by four electric motors that are driven by the generator. By analyzing the flow of the energy, a methodology to select the optimum propeller and motor among the commercially available models is described. Then, a procedure of finding the optimum operational condition along with the proper gear reduction ratios for the internal combustion engine based on the test data is presented.

• JOURNAL OF ELECTRICAL WORLD
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• s.300
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• pp.78-83
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• 2001

미쓰비시電機가 제안하는 에너지솔루션은, 고객의 에너지절약, 코스트절약 및 환경개선의 파트너로서 현장에 밀착하여 에너지의 종합엔지니어링력(力)(에너지 발생$\cdot$공습$\cdot$이용기술)과 IT를 구사하여, 고객의 에너지와 관련된 여러 가지 과제(부분적인 과제에서 고객 전체의 에너지과제까지)에 대하여 에너지절약 컨설테이션, 설계시공, 설비리스, O&M, 에너지 공급, 에너지운용관리까지 폭넓게 고객과 함께 해결해 오고 있다. 그 일환으로서 동사는 마이크로 가스터빈의 코제너레이션 시스템''마이크로 에코터보 MTG-28''을 분산전원의 레퍼터리로서 제품화하고 동시에 분산전원에 의한 전$\cdot$열공급 서비스사업을 적극적으로 전개하고 있다. 동사는 Capstone사 제품인 28kW 마이크로 가스터빈을 이용하여 열이용을 포함한 코제너레이션 패키지를 개발하고 또한 고객의 큰 관심사항인 메인터넌스에 대해서도 24시간 원격감시하는 시스템을 실용화하여 애프터서비스 체제를 정비하고 있다.