• Title/Summary/Keyword: 공적상

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A Study on the Case Analysis by Type of the Cadastral Surveying Screening (지적측량 적부심사 유형별 사례분석에 관한 연구)

  • OH, Yi-Kyun
    • Journal of Cadastre & Land InformatiX
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    • v.52 no.2
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    • pp.137-152
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    • 2022
  • The cadastral boundary points which cadastral surveyor presented on the ground by conducting cadastral surveying represents the limits of land ownership and give binding force and determination power. However the land disputes have increased these days mainly due to cadastral registration errors, surveying errors and land owners recognition error. In these cases, the cadastral survey interests try to find solution by either a administrative procedures by appealing civil complaint or border determination litigation through court. The neighboring residents and related organization have difficulties in resolving the civil complaints. In this study cadastral surveying and cadastral boundary determination process has been reviewed and the results of cadastral surveying screening by Central Cadastre Committee from 2016 to 2021 have been classified. The outcomes of this research will be used for cadastral surveying and contribute for reducing land disputes and improve reliablity of cadastral surveying.

사학연금 수급자의 해외거주 연금 수령시 과세상 법 개정에 관한 연구 : 캐나다 연금수령을 중심으로

  • Park, Seong-Uk;Kim, Su-Seong
    • Journal of Teachers' Pension
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    • v.3
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    • pp.161-205
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    • 2018
  • 최근 글로벌화의 시대의 도래로 인하여 과거와는 달리 사람들의 국제적 이동이 빈번하게 발생하고 있다. 과거보다 잦은 국제 인구이동으로 인하여 각 국가 간 조세협약이 매우 중요해졌으며, 이제는 과세측면도 양국가간의 조세협약에 따라 과세를 하여야 한다. 본 연구는 이러한 상황 하에서 연금수령 시 국가 간 조세측면을 고려하였을 때 과세형평의 문제점을 살펴보고 이에 대한 개선방안을 제시하고자 한다. 과거에 비하여 최근의 연금세제 또한 많은 변화를 가져오고 있어 이제는 한 국가 내에서 만의 연금세제를 고려할 것이 아니라 글로벌화 시대에 부응하는 연금세제로의 변화가 필요하다. 이러한 주된 이유로는 국제이동 인력의 증가로 거주지국 과세원칙과 원천지국 과세원칙의 혼용뿐만 아니라 전세계소득(world-wide income)에 대하여 과세가 되므로 국제적인 이중과세의 위험에도 직면하게 되기 때문이다. 본 연구는 이러한 상황을 감안하여 최근 급증하고 있는 해외 이민지들에 대한 국제적 연금조세 측면을 살펴보고자 하였다. 해외에 거주하는 사학연금 가입자에게 발생하는 과세상의 문제점을 구체적으로 살펴보고 이에 대한 개선책을 살펴보고자 하였다. 해외거주 연금수령자는 국내에서 지급하는 연금에 대하여도 전세계소득으로 해외 세무당국에 보고를 하도록 하고 있는데, 국민연금은 각 국 간의 사회보장협약의 체결로 인하여 과세를 하지 않는 반면, 특수직역연금 수령에 대하여는 거주지국의 전세계소득에 포함되어 국외 거주지국 과세대상에 포함되는 문제점이 있다. 특히 캐나다에서 연금을 수령하는 경우에는 더욱 확연한 차이가 나타나게 된다. 본 연구에서는 다음과 같이 주장하고자 한다. 첫째, 한국·캐나다 조세협약 제18조의 수정을 통해 현행 사학연금 수급자의 연금소득에 대하여 비과세할 필요가 있다. 사회보장법률에 따라 지급하는 연금에 대하여 비과세하는 현행 문구를 한국의 공적연금으로부터 지급하는 연금으로 지급하는 급부로 수정할 필요가 있다. 둘째로 사회보장법률에 의해 지급하는 연금을 별도로 언급할 필요가 있다. 이를 통해 국민연금 가입자와 특수직역연금 가입자 간의 과세 형평성을 달성할 필요가 있다. 본 연구는 기존연구에서 간과되었던 연금세제의 국제적인 측면을 중심으로 국제적 인력의 이동에 따른 연금세제의 변화를 살펴보고자 하였다. 특히 최근에 우리나라 사람들이 가장 많이 이민을 가고 있는 캐나다를 중심으로 연금세제 측면을 살펴보고자 하였다는 측면에서 연구의 의의가 있다고 할 수 있다. 본 연구에서 제시된 정책적인 제안은 과세당국과 해외 연금수급자에게 편익을 제공할 것으로 본다.

Understanding the Watchdog Concept in South Korea: Focused on the Media as Watchdog (언론의 파수견 개념의 발전과 적용: 한국 판례분석을 중심으로)

  • Lee, Jae-Jin
    • Korean journal of communication and information
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    • v.41
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    • pp.108-144
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    • 2008
  • This study examines how the watchdog concert in journalism field has been created and develope4 Related studies found that the watchdog is related not so muck with free press theory as with a privilege awarded to the press because the press serves for the public interests. It was found that in the U.S., the watchdog concept was derived from the a lot of libel cases in the late 1890s. At the time, the newspaper owners and editors continuously claimed the very protection over vulnerability of newspaper's collecting, reporting, and printing news. While, in Korea, the concept of watchdog emerged in the late 1990s after the establishment of the Constitution Court. Even though the watchdog concert was accepted very late by the Korean courts, it is believed to be a kind of special privilege to prevent the press from being recklessly regulated in libel cases. Rather, the Korean courts expand the extent of the role of the press as a watchdog by deciding that not only the public officials and politicians but also other socially influential public figures could be included in the criticism from the press. However, how these court decisions can be practically implemented depends upon how the court apply the probability of the press to believe the news true and intention of malice in writing and publishing the stories.

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Family, Self or State as a Desired Source of Support for the Elderly (노후부양의 바람직한 자원으로서의 가족, 자신 및 국가에 관한 한국 노인들의 태도)

  • 김정석;이가옥
    • Korea journal of population studies
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    • v.22 no.2
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    • pp.197-220
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    • 1999
  • Family, Self or State as a Desired Source of Support for the Elderly As Korean society has undergone rapid socioeconomic transformation and reached the final stage of its demographic transition, the central emphasis of population policies in Korea has shifted from fertility and population control to aging issues. Recently, it has been advocated that the Korean government should provide more intensive public services to supplement self-care and family caregiving, heightening the need to know more about the norms and expectations of old-age support and how they will change. Using the Survey of the Living Status of the Korean Elderly in 1994, this study investigates the extent to which the Korean elderly themselves view family, self, or the state as desired sources of support. The multinomial log it model analysis reveals that the elderly without a son are less likely to emphasize the traditional view of family, while economically and physically better off elderly are more likely to favor the view of self-support. However, the idea that the emphasis on the 'state responsibility' may be found among those elderly who are in need of financial help and in poor health is not supported. The implications and suggestions for further research are discussed.

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Impact of Enterprise R&D Investment on International Trade in Korea under the new Normal Era (뉴 노멀 시대하 한국기업의 R&D투자가 무역에 미치는 영향)

  • Kim, Seon-Jae;Lee, Young-Hwa
    • The Journal of the Korea Contents Association
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    • v.12 no.9
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    • pp.357-368
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    • 2012
  • The purpose of this study is to empirically examine the impact of enterprise R&D investment on international trade in Korea under the new Normal Era. In order to test whether the time series data of trade variables are stationary or not, we put in operation unit root test and cointegration test. Based on VECM (Vector Error Correction Model), we also apply impulse response functions and variance decomposition to estimate the dynamic effects in the short-run and long-run. The results show that the relationship between enterprise R&D investment and international trade (export and import) exists in the long-run as well as in the short-run. The results of applying impulse response functions and variance decomposition also indicate that the impact of enterprise R&D investment on international trade is positive, and a significant portion of fluctuations in the trade variable is explained by enterprise R&D investment. Therefore, enterprise R&D investment must be continuously increased to improve economic growth with promoting trading competition power in Korea under the new Normal Era.

A study of the Patriarchal Characteristics of Welfare States (복지국가의 가부장적 특성에 대한 연구)

  • Hong, Seung-Ah
    • Korean Journal of Social Welfare
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    • v.35
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    • pp.453-474
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    • 1998
  • This paper attempts to analyse the patriarchal characteristics of welfare states. Increasingly, debates on welfare states are explicitly focusing on the relationships between state, market and family. How these relationships are structured forms the core parts of the particular welfare states, that is they give shape to different welfare state regimes. Although welfare states have developed incresingly, there are some problems that sustain these states asymmetrical, unequal, even sexist. In this paper, I want to make these problems visible by the terms of gender division of labour, the model of male work and the changing characteristics of patriarchy. Firstly, from the feminist perspective, we can point the fact that the welfare states are structured by gender. Welfare states take it for granted that our socities are based on the assumption of gender division of labour, what is called male breadwinner/ female dependent. And the state takes this gendered family as the stereotype in our societies. Secondly, it is not sufficient condition for men and women to perform satisfactory life of work and family that welfare states provide childcare center on an extensive scale. This is because that our societies are runned by "the model of male work". Thirdly, we can find that the characteristics of patriarchy of welfare state are changing. These changes can be explained from the 'private patriarchy' to the 'public patriarchy', in other words, from the women's dependence to individual man to the dependence to the state/ public sectors. And also under these changes, we can find the potent possibilities for women to take economic activities and independent self-supports.

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Global Comparison for Personal Asset Management by Old Age People in Korea (한국 노년기 자산관리의 국제비교)

  • Kim, Byoung Joon
    • International Area Studies Review
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    • v.21 no.1
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    • pp.221-243
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    • 2017
  • In this study, I examine overall conditions and problems of personal asset management processes by the old age people in Korea from the global perspectives. Major recommended policy implications for those are as follows.. First, the IRR (income replacement ratio) of public pensions in Korea is found to rank nearly the lowest among the OECD member countries. The relatively low fund performance compared to that of developed countries as well as this low IRR can be pointed out as major problems of public pension in Korea. It is recommended to reinforce specialty in fund management as a top priority to solve out these problems related with public pensions in Korea. Second, it is needed to set retirement pensions to be mandatory for almost all the firms in Korea to substitute for the above lower IRR of public pensions and to recover from the highest elderly poverty ratio among the OECD countries. Third, it is required to discuss about the expansion of tax refund policy application in the individual pension sector and many financial investment products under the correction of current budget control to motivate voluntary subscription for individual pension planning and to stabilize elderly lives of ordinary people in Korea. Fourth, it is required to induce market mechanism in controling price and longevity risk of reverse mortgages for the long-run sustainability.

The Relationship between Anonymity, Personal and Group Identities, and Discussion Quality in Online Discussion Communities (온라인 토론 커뮤니티에서의 익명성과 개인 및 집단 정체성, 토론의 질 간의 영향 연구)

  • Ae Ri Lee
    • Information Systems Review
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    • v.21 no.3
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    • pp.63-86
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    • 2019
  • As the use of ICT became a part of daily social life, online community has emerged as a new type of social organization. Online community is a virtual space which enables many people to participate and contribute together to collective knowledge. Anonymity in online communities can encourage active social participation by people with various social constraints, however, anonymity can also lead to serious social pathology. As a result, it is necessary to study on what is fundamentally influencing human behavior and how people's behavior is controlled in anonymous online community. This study focuses on human identity and investigate the factors affecting human behavior control in anonymous online environment by examining various aspects of identity in online discussion community. This study empirically verifies the causal relationship between factors, including social & technical anonymities, various identity dimensions, intrinsic motivation to participate in the community, group norm conformity, and quality of discussion. It also analyzes the difference between groups by the level of anonymity, gender, age, community usage period, and discussion topic. Based on the findings, this research provides theoretical and practical implications for online community management strategies and a better culture on Internet discussion.

A Study on the Prospect of Implementing a Public Common Practice of Ethics Based upon the Reordering Works of Heaven and Earth (천지공사의 공공윤리 실천전망에 관한 연구)

  • Kim, Yong-Hwan
    • Journal of the Daesoon Academy of Sciences
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    • v.28
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    • pp.37-72
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    • 2017
  • The purpose of this article is to study the prospect of implementing a public common practice of ethics based on the 'Reordering Works of Heaven and Earth.' The 'Reordering Works of Heaven and Earth' demonstrated the prospect of a public common practice of ethics through the shared public action that would connect and mediate both the public domain and the private domain. In addition, the 'Reordering Works of Heaven and Earth' of Gucheon Sangje (九天上帝) provided us with a complete transformation, meaning the opening of a new era, transforming heaven and earth from their state in the Prior World to their optimized state in the Later World. This culminates in a new manifestation of a peaceful world revealed a prosperity and the prospect of common happiness and common order for the public. In addition, the 'Reordering Works of Heaven and Earth' has a public value as a religious culture that responds to social change and social needs. The 'Reordering Works of Heaven and Earth' revealed the prospect of a public common practice of ethics, placed importance on creating a new foundation, and restoring phenomena back to its original order. The 'Reordering Works of Heaven and Earth' presented various multi-faceted, multi-layered outlets of soteriology while exploring solutions to public issues and revealing human dignity. Through the new construction of Heaven and Earth, Gucheon Sangje had intervened in projects for human relief. The public ethical indicators of 'the actor' here are in line with those of the 'Non-action Tao' of Laozi. As the cosmos enters into the new epoch, humans have living together with the previous cosmic principle. Now we can expect the Prior World to open into a different era as humans embrace a cosmic life of 'Non-action Tao.' The active conjunction of the virtues of yin and yang is an idea of horizontal communication related to reordering of the universe. The harmonious union of divine beings and human beings suggests the way of enabling vertical communication. The resolution of grievances for the mutual beneficence of life is an ethics of peace that aims at achieving coexistence and prosperity. The private realization of Tao and the completion of the Tao in the world suggest the prospect of a common practice of ethics as means of implementing human dignity.

Multinational Enforcement of the Capital Markets Act - Focusing on the Anti-Fraud Regulation by the Public Regulators - (다국적 차원의 자본시장법규 집행 - 공적기관에 의한 불공정거래 규제를 중심으로 -)

  • Chang, Kun-Young
    • Journal of Legislation Research
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    • no.53
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    • pp.419-454
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    • 2017
  • Faced with the internationalization of capital markets, Korea needs to protect its investors and markets by applying the relevant laws extraterritorially. The Financial Investment Services and Capital Markets Act ("Capital Markets Act") explicitly introduced a new provision recognizing the extraterritoriality of the Act. While Article 2 of the Capital Markets Act comprehensively provides for prescriptive extraterritorial jurisdiction, the enactment of extraterritoriality alone does not guarantee that the Act will apply to cross-border transactions effectively. The effective extraterritorial application of an act is inseparable from the adjudicative and enforcement jurisdiction of the act. Specifically, active investigations and detections by the public regulators might be the first step for enforcing the Capital Markets Act. Unlike domestic regulations, however, multinational enforcement actions outside a regulator's home country becomes more problematic because of various obstacles. This Article examines difficulties which domestic regulators may confront in enforcing the Capital Markets Act extraterritorially and makes several recommendations for more effective multinational enforcement as follows. First, the Korean regulators should continue to foster cooperation through the IOSCO and provide international markets with the information and tools necessary for successful regulation of cross-border transactions. Second, the principle of dual criminality should be applied in a modified form for the effective mutual legal assistance in criminal matters. Third, there should be a legal device for the domestic regulator to freeze foreign wrongdoer's assets located outside Korea to repatriate those assets for distribution to defrauded investors in Korea.