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

• Korea journal of population studies
• /
• v.17 no.1
• /
• pp.87-114
• /
• 1994

1950년대부터 많은 개발도상국가들은 가족계획을 위주로 하는 인구제어정책을 추진하여 왔다. 특히 가부장제도를 중심으로하는 동아시아 국가들에 있어서는 남아선호관이 출산력 저하나 피임 실천율이 증대에 지대한 유해요인으로 일관해 왔다. Sheps(1963)는 실증적으로 2명의 아들을 갖기 위해서는 약 3.9명 정도의 자녀를 두어야 한다는 연구결과를 제시한바 있다. 이와 같은 남아선호관의 여파에도 불구하고 한국과 홍콩은 1980년대 증반에 이미 1.6명 수준의 저출산율을 이룩하였으며, 1970년대에 인구억제 정책을 시작한 중국도 2명 수준으로 저하되어 가족계획사업의 성공사례로 평가되어 왔다. 그러나 이들 국가들의 출산율은 지난 20-30년이라는 짧은 기간에 너무나 급진적으로 감소된 반면에 남아선호관의 상존으로 인한 성비(여자 100명당 남자수)의 불균형을 초래하게 되였다. 한 예로 한국의 경우 1960년도만 해도 6명 이상의 자녀를 출산하는 과정에서 1-2명의 아들을 둘 수 있는 확률은 매우 높았으나, 최근에는 출산율이 2명 이하로 저하되어 아들을 둘 수 있는 확률은 과거보다 3-4배 어려워졌기 때문에 인위적인 방법으로 아들을 두는 부모의 수가 증가하고 있다. 중국은 1970년대 중반기부터 강력히 추진되어온 소위 "한자녀 갖기 운동"으로 인하여 여아출산인 경우 영아살해 또는 출생의 미신고등 많은 사회적 물의를 야기하였고, 최근에는 초음파검사를통한 선택적 인공임신중절(태아가 여아인 경우)으 경우가 급격히 증가하고 있다. 우리 나라의 성비는 출산율이 급격히 감소된 1980년대 증반기부터 급격히 증가되었다. 즉 인구전체에 대한 성비는 1980년의 103.9명에서 1985년에 110명으로 증가하였고ㅡ 1990년 116.9명으로 증가되었다. 성비는 자녀의 수가 적을수록 높아지는 추세이다. 1991년 조사에서 출산을 종료한 부인의 경우 1자녀의 성비는 무려 206명이나 되고 있다. 이와 같은 결과는 한자녀를 원하는 부인이 아들을 둔 경우 1자녀에서 조산을 결심하기 때문인 것이다. 통계청 자료에 의하면 성비는 무엇보다도 자녀의 출산순위와 밀접하다. 1991년 출생신고자료의 경우 첫아이의 출생시 성비는 106.1명이고, 둘째아이가 112.8명이나, 셋째아이는 184.7명으로 크게 증가하고 넷째 이상의 경우는 212.3명이나 된다. 동일한 출산순위라도 이미 두고 있는 자녀의 성에 따라서 많은 차이를 보인다. 1991년도 3번째 출산의 경우 딸만 2명을 두고 있는 자녀의 성에 아들만 2명 또는 아들과 딸을 각각 1명씩 두고 있는 경우에 비해 높은 성비를 보이고 있다. 자녀를 출산하는데 있어서 처음에는 아들ㅇ르 기다리지만 딸의 수가 증가함에 따라 적극적으로 아들을 낳고자 하는 노력을 지속하게 됨을 알 수 있다. 이는 즉 임신한 자녀의 성이 딸로 판명되면 인공임신중절을 통해 임신을 종결시키고 있음을 의미한다. 최근 한국보건사회연구원에서 수행한 연구결과에 의하면 이미 출생한 자녀의 성구성은 임신결과를 결정하는 가장 중요한 변수로 부각되고 있다. 즉 임신이 인공임신중절로 귀착되는 확률은 부모가 이미 아들을 두고 있는 경우에 일관성 있게 증가되고 있음을 보이고 있다. 따라서 남아선호관은 임신결과를 결정할뿐 아니라 선택절 인공임신중절에 의한 성비의 불균형을 초래하는 주요 변수로써 할거되었다. 특히 피임실천이 보편화되고 선택적 인공임신중절의 이용이 손쉬운 현대사회에 있어서는 남아선호관이 출산력 저하에 저해요인으로서가 아니라, 인위적이던 자연적이던 간에 아들만 두면 단산하는 현행의 출산풍토하에서는 남아선호관이 오히려 출산력저하에 결정적으로 작용하고 있다고 하겠다. 태아의 성 판별을 통한 선택적 인공임신중절의 건수는 1990년 한해에 약 20,000건 정도가 되고, 1986-1990년 사이에 총 80,000건으로 추정된다. 이 수치는 출생한 여아수의 5%에 해당한다. 현재 출생시 성비의 불균형은 연간 총출생수의 10% 미만에 불과한 3번째 이상의 출산에서 발생되고 있기 때문에 인구학적인 측면에서는 큰 문제가 아니다. 그러나 앞으로 출산율의 감소와 더불어 선택적 인공임신중절이 년간 출생수의 90% 이상을 차지하고 있는 둘째, 첫째출산순위로 확산된다면 성비의 불균형은 급진적으로 가속화되어 전통적 결혼관습의 재연등 인간의 생태계를 파괴하는 새로운 차원에서의 사회인구학적인 문제가 야기될 것이다. 결론적으로 성비의 불균형을 초래하는 근본적인 원인은 우리 나라으 전통적인 의식구조인 남아선호관의 상종과 최신의 의료기술에 의한 선택적 인공임신중절에 기인된 것이기 때문에 이를 시정하기 위한 제반 사회제도적 극복정책은 지속적으로 강화되어야 할 것이다.되어야 할 것이다.

• Journal of Technology Innovation
• /
• v.24 no.4
• /
• pp.55-99
• /
• 2016

The paper investigates X-project, in which the public was invited to participate in a national R&D project, examines how X-project attracted the public's attention and involved them in a national R&D project, and discusses the significance and limitations of X-project. X-project was executed by a 12 citizen-led committee, financially supported by the Ministry of Science, ICT, and Future Planning, and backed by the Science and Technology Policy Institute. People raised 6,212 questions that reflected the severe needs they experienced in their daily lives through the online and offline platforms of X-project. In addition, the committee members, scholars, experts, government officials, and citizens gathered together to select the fifty most provocative and novel of the questions raised by the public, and invited public participation to answer the questions in innovative ways. 310 research teams including professional researchers from universities and institutes, high-school students, lay persons, and corporate workers applied for X-project, and 54 of these teams were finally selected to receive funding from the government. Through planning and conducting X-project, as well as interviewing and surveying the participants in X-project and non-participants, we found that there was an enormous social consensus on the necessity of public participatory national R&D projects. People asserted that science and technology should put a greater focus on solving social problems and satisfying public needs. We also confirmed that the public could take part in national R&D projects. Most of all, we found that the questions raised by the public were very challenging, novel, and complex, and thus researchers need break-through approaches to address them. It can be also argued that through experiencing the X-project citizens can regard themselves as ones who are not only recipients of the benefits of the development of science and technology, but also contributors of the development of them. We finally argue that there are some limitations to X-project in terms of how to provide diverse incentives that attract more participation, how to develop the process in which people got involved in the project in more easy ways, and how to create new ways for lay persons and professional researchers to cooperate in solving social problems.

• Journal of Korean Home Economics Education Association
• /
• v.19 no.2
• /
• pp.35-49
• /
• 2007

The purpose of this research was to analyze the contents of Housing Studies in Home Economics Education of Secondary School published in master's or doctorial theses and journals since 1985. The 24 research papers were analyzed by the type and time of publication, research subjects, data collecting methods, respondents & sample size, and statistical methods. The data were presented by tables with frequencies. The results showed that the most Housing educational research has been done as a type of theses and the number of published papers on Housing has been increased in somewhat. Over time there were two main theme of Housing educational research: general perception of housing and teaching - learning plans. Research methods, respondents and sample size, and statistical methods were obviously differed by the two research theme of Housing educational studies. This research suggested to broaden the research subjects as well as research methods beside to increase the number of studies on Housing area in Home Economics Education.

• Journal of Korean Home Economics Education Association
• /
• v.30 no.1
• /
• pp.15-28
• /
• 2018

Teachers are not completed by appointment, but gradually made through self-development and training for a long time. In order to improve a sense of responsibility of home economics teachers, and also to suggest the purpose and direction of program through job training, the needs of training subjects should be preferentially understood. Thus, this study aims to provide basic data for establishing the developmental operation measures of training for home economics teachers, by researching the needs for training performed after the qualification training for first-grade teachers, targeting the teachers participating in the qualification training program for first-grade teachers of home economics in 2017. About the half of the research subjects received the home economics training one time or less for last three years. Through the training for first-grade teachers, the technical improvement of lesson instruction was demanded the most. As professional qualifications that should be cultivated through training, the ability to develop teaching methods and teaching/learning materials was the highest. Regarding the theme of training, the development of teaching/learning materials for home economics was desired the most. They wanted the training method including direct participation with high utilization for lesson, sublation of competition-centered evaluation, preference of instructors with field experience, continuous opportunity of home economics training, and communicative training. Regarding the needs for the 2015 revised curriculum, the demand for the training of 'human development and family' area was the highest. Therefore, in order to improve the professionalism of teachers through home economics training, it would be necessary to improve the educational environment such as temporal room for training and administrative support, and also to provide diverse types of training like group training, remote training, and smartphone app training suitable for changes in the generation of teachers. Also, on top of forming communities of home economics teachers, and sharing great contents of training, there should be individually-customized training for practice and sharing lesson cases.