• Journal of Convergence for Information Technology
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• v.7 no.2
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• pp.137-142
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• 2017

The purpose of this study tried theoretical review on the current Transfer Income Tax system, and review on current Korean Transfer Income Tax system, to derive the inherent problems in Korean Transfer Income Tax system. This study presents the improving measures thereto.The transfer income earned by any individual person is taxed as the Transfer Income Tax pursuant to the Income Tax Act, and the transfer income earned by any legal person is taxed as the transfer income on transfer gain on land etc, pursuant to the Corporate Tax Act. In case of the Transfer Income Taxes earned by individual persons, land and buildings comprise most of the taxable items of the Transfer Income Tax. This study limits the scope of study to the Transfer Income Tax on land and building as the major taxable item, rather than all the Transfer Income Tax taxed to individual taxpayers. The outcomes of this are expected to rationly improvement the real estate taxation in accordance with the principle of tax law.

• Management & Information Systems Review
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• v.36 no.1
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• pp.215-232
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• 2017

[Purpose] The purpose of this study is to point out the issue of pensions and retirement income tax which were amended from 2012 to 2016 and present a rational and intellectual improvement to this issue. [Methodology] This study was carried out a literature survey about the tax laws of pension income and retirement income. In order to confirm the differences between the case-by-case tax burden, calculated the effect of tax burden by presenting the examples in the case of retirement income. [Findings] It is necessary to apply the differential multiples in accordance with the seniority when leaving the company rather than applying the five times or 12 times in the tax base as the current retirement income tax. Also, It should be given the flexibility of pension income to ease the requirements of inevitable temporary receipt of a pension income. In addition, it is needed to expand separate taxation threshold which is current 12 million won. Finally, the annual limit of tax incentives for IRP should be increased significantly more than the current 7 million won. [Implications] The improvement of the study is to offer suggestions on the revision of retirement income and pension income taxation to the tax authorities or National Pension Service and retirement pension providers. The result of this study is expected to be used as reference to develop policy options on the legislative process.

• Journal of the Korean Society for Railway
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• v.7 no.2
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• pp.17-22
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• 2004

최근에는 이동체 통신이나 컴퓨터등의 정보통신기술이 현저하게 발전을 거듭하고 있으며, 열차의 고속화 고밀도화를 위해 열차제어 분야에 무선을 이용하는 시스템의 개발이 프랑스, 독일, 영국, 이탈리아, 일본, 미국등의 철도 선진국에서 활발히 수행되어지고 있다. 무선을 이용한 열차제어시스템의 시술개발은 철도에 커다란 경제적 이득을 창출할 가능성을 지니고 있기 때문에, 전 세계적으로 많은 연구가 진행되어지고 있다. 특히 유럽의 경우 통화 단일화와 회원국간의 비과세 교역등의 경제적인 제도뿐 아니라, 철도 분야에 있어서도 유럽횡단고속철도망(Trans-European High Speed Rail Network)의 구축을 위한 신호 시스템의 표준화를 위해 유럽연합과 국제철도연합(UIC: Union Internationale des Chemins defer)의 지원화에 ETCS 프로젝트가 수행되었다(중략)

• Spatial Information Research
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• v.2 no.1
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• pp.85-92
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• 1994

This study examines the unique characteristics of the parcel identification number especially in developing the Korean land information system(KLIS). There are several limitations in establishing KLIS in terms of the location identification. Therefore, it is necessary to develop the appropriate parcel identification number system in Korea including the road identification systym and the three dimensional parcel identification system. The exact parcel bounary also needs accurate surveying and registration.

• The Journal of Information Technology
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• v.4 no.4
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• pp.37-49
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• 2001

Electronic Commerce was increased rapidly by the explosive development of the inter and communication revolution. E-Commerce has created a fundamentally new way of conducting and will change drastically accepted ways of doing business and government policy especially taxation system are need new challenge. This paper study improvement policy of the VAT. Especially This paper were concentrated the taxation administration, the place of the supply/fixed established rule and off-line or on-line goods and service.

• The Journal of Information Technology
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• v.5 no.3
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• pp.51-64
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• 2002

Electronic Commerce was increased rapidly by the explosive development of the inter and communication revolution. E-Commerce has created a fundamentally new way of conducting and will change drastically accepted ways of doing business and government policy especially taxation paper were concentrated the taxation administration, the place of the supply/fixed established rule and off-line or on-line goods and service.

• Informatization Policy
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• v.30 no.2
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• pp.46-67
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• 2023

There are criticisms that, despite the proactive government policy on open government data (hereinafter "open data"), certain highly demanded data remains restricted due to legal constraints. In this study, we aim to analyze the factors that limit the opening and utilization of open data, focusing on cases wherein requests for open data provision have been denied. We will explore possible approaches that are in harmony with the Open Data Law while examining the constitutional value of open data, considering the foundational Open Data Charter that underpins the government's data policy. We will also examine cases wherein requests for data provision have been denied for institutional reasons, with nearly half of these cases involving open data that includes personal information. It is necessary to explore the potential for improvement in these cases. Furthermore, considering the recent amendment to the Personal Information Protection Act, which allows for the processing of pseudonymous information without the consent of the data subject for limited purposes, it is an opportune time to consider the need for amending the Open Data Law to facilitate broader access and utilization of open data for the nation. Lastly, we will propose institutional improvement directions aligned with the opening and utilization of open data by examining the constraints of and need for improvement in the selected target laws.

• Management & Information Systems Review
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• v.38 no.4
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• pp.61-78
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• 2019

When calculating gains from transfers of assets inherited or donated, the value recognized at the market price as of the date of inheritance or acquisition is recognized as the actual transaction value at the time of acquisition. However, Precedents for the appeal for review by the NTS, the request for adjudgment by the Tax Tribunal(TT) and the request of examination by the Board of Audit and Inspection of Korea(BAI) and the cases of the lawsuit have not shown a consistent results on how much such a the actual transaction value will be measured. This study investigates the operating state of the current tax appeal system using the statistical data of the TT, NTS, and BAI and cases of the lawsuit from 2008 to 2017, and suggests the Improvement of Capital Gains Tax Act on the transfer of inherited and donated property. As a result, total number of requested cases has diminished because cases of the pre-assessment review and the reconsideration appeal by the NTS have decreased steadily over the past decade, while the cases of the lawsuit and the administrative trials(the request for adjudgment by the TT, the appeal for review by the NTS, and the request of examination by the BAI) have been steadily increasing. Also This study found that more than 40% of the complainants proceeded with the cases of the lawsuit proceedings in disagreement with the disposition of tax dissatisfaction under the administrative trials. In addition, Even though the retrospective appraisal price is not recognized as the market price due to the strict interpretation of the tax regulations, it can be seen that it is interpreted as a more expanded concept in the application of the market price than the government office or the tax judge. Therefore, according to the precedents of the cases lawsuit, it is necessary to establish a regulation on the recognition of retroactive appraisal value.

• Management & Information Systems Review
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• v.35 no.2
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• pp.83-97
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• 2016

The purpose of this study is to evaluate our system and consider how the tax rules on corporate reorganization and asset adjustment account can be improved. The scope of this study includes the Korean tax rules on corporate reorganizations, as well as key tax benefits provided by the Special Tax Treatment Control Act. In case of Korea, The relevant regulations and system of taxation respecting the merger has been made the rapid progress in several respects in this situation, there are capable of improvement. This paper suggests improve some problems on tax avoidance abusing incomplete tax law. First, the asset adjustment account is the difficulty that it needs to follow-up during this period of time, as well as the complexity of the accounting and tax adjustments on the practice. If it is permitted to succeed asset-liability as market value, the complexity of asset adjustment account in corporate tax accounting also disappear. Second, in case that controlling shareholders possess more than 20% of merged entity, they could not get the tax deferral until after the time of two years has elapsed. It needs to further alleviate the merged entity ratio than the present level. Finally, after the merger it will be to strengthen the surveillance provisions of five years from the current two years. In addition, continuity of shareholder's requirements and business requirements, it is also necessary to strengthen the requirements of the follow-up provided by a separate regulation.

• Proceedings of the Korean Information Science Society Conference
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• 2002.04b
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• pp.697-699
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• 2002

본 논문에서는 웹기반 실시간 온라인 토론에서 집단구성을 내향성 집단, 외향성 집단 내향성/외향성 혼합집단으로 분류하고 집단구성방식이 토론 내용에 어떤 영향을 미치는지 연구하였다. 이를 위하여 학습자를 대상으로 MBTI(Myers Briggs Type Indicator) 성격유형 검사를 실시하고 온라인 토론을 수행한 후, 토론 내용을 Henri의 메시지 분석 모친에 기초한 지표를 기준으로 각 차원별 의미단위로 분석하였다. 그 차원들 중 사회적 차원과 상호작용적 차원을 토론 내용의 상호의존성으로, 인지적 차원과 메타 인지적 차원을 토론 내용의 과제관련성으로 범주화하였다. 실험 결과에 따르면 토론 내용의 총 의미단위 수, 상호의존성, 과세관련성 모두에서 이질적으로 구성된 내향성/외향성 혼합집단이 가장 긍정적인 영향을 미친 것을 확인하였다.