The purpose of this study was to investigate lots of problems that the current tax appeal system has, which are becoming serious issues as tax appeal cases are recently increasing. Those problems include the unreasonable procedure and period of deliberation on tax appeal cases, permission of a same tax appeal by more than one governmental agencies and the compulsory transposition system of tax appeal cases. All of these problems should be rectified in order to ensure that the currently tax appeal system protect taxpayers' rights and interests effectively. According to the current tax appeal system, the period from the receipt of tax appeal cases to ruling on them is up to 90 days. This is unrealistic, so that period should be allowed to be extended if those cases about more complicated taxation or if they are even harder to be treated for any reason. At present, chief of Tax Tribunal has to unconditionally accept resolution from the meeting of tax judges and make a ruling accordingly because he has no right to reject that resolution. But now, it's time to establish legal grounds based on which the chief suggests the tax judges to reconsider their resolution if it is undoubtedly wrong. Currently, there's a relatively little acceptance of tax appeals from people who can't financially afford to designate a proxy for them. To solve this problem, lots of efforts to make socially recognized the necessity to relive those people's rights and interests and make widely known the Public Proxy of Tax Appeal System. The current tax appeal system allows the Board of Audit and Inspection to be an appealer. This means taxation may be deliberated on by more than one governmental agencies. It is so inefficient. Therefore, tax appeal by the board should be only about taxation that they found unacceptable by audit and inspection. Except for this, it is not allowed that the Board of Audit and Inspection file tax appeals that are, in turn, necessarily transported to the National Taxation. Esecially, the transposition should be a procedure that is occasionally taken. In sum, this study investigated problems with the current tax appeal system, and made suggestions about solutions that are not theoretical but practical.
In this paper, the consolidation of ICT basic legislation and ICT special legislation concerning "Ministry of Science, ICT and Future Planning" and "Korea Communications Commission" which came on the back of governmental reorganization in recent years is discussed in the theoretical and practical aspect. Development of "data communication technology" innovatively changed the method of livelihood of mankind, the emergence of network under global dimension provided financial social benefit and posed a challenge and a threat at the same time. Form digital revolution human kind can expect to receive many important blessings. Nevertheless, there are many advantages of development of technology by digital revolution, cyberspace like online media, internet etc. has realistically many problems that must be solved. To maximum positive aspects like the expansion of freedom of expression and creating plan of economy by the advance of transmission technology is needed. And to minimize side effects of informatization is required more. The First, Special Act on ICT has an adaptation in normative standardization to be fit in media convergence beyond convergence of broadcasting and telecommunications. Henceforth, there must be established a legal basis for the achievement of protection of economic evolution and freedom of speech in digital media, information, communication technology and content development. The second, the government action is to accomplish economic development and freedom of information in structural aspect of norm. Therefore minimizing normative problem by reorganization of organization remains clearly unresolved in politics. The third, Special Act on ICT must be basic law covering info-communications field, pay telecommunication and media contents field. The forth, from a technical point of view, net neutrality, conflict of interest for digital content and so on can be fixed easily. Special Act on ICT must not only pursuit of development of industry. Special Act on ICT and pursuit of enhancing quality of life of people and preparing program to promote democratization. From now on, we need to make powerful nation of information& communications technology and in information human rights protection field got to be one step ahead of others with reference to appear all the various aspects must be brought together in the discussion of legislation process of Special Act on ICT.
Jung, Kyeongsoo;Chae, U-Ri;Chae, Ho Keun;Chung, Myeong-Sug;Lee, Joo-Yeoun
Journal of Korea Society of Industrial Information Systems
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v.24
no.5
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pp.9-16
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2019
In today's global energy market, the importance of green energy is emerging. Hydrogen energy is the future clean energy source and one of the pollution-free energy sources. In particular, the fuel cell method using hydrogen enhances the flexibility of renewable energy and enables energy storage and conversion for a long time. Therefore, it is considered to be a solution that can solve environmental problems caused by the use of fossil resources and energy problems caused by exhaustion of resources simultaneously. The purpose of this study is to efficiently produce hydrogen using plasma, and to study the optimization of DME reforming by checking the reforming reaction and yield according to temperature. The research method uses a 2.45 GHz electromagnetic plasma torch to produce hydrogen by reforming DME(Di Methyl Ether), a clean fuel. Gasification analysis was performed under low temperature conditions ($T3=1100^{\circ}C$), low temperature peroxygen conditions ($T3=1100^{\circ}C$), and high temperature conditions ($T3=1376^{\circ}C$). The low temperature gasification analysis showed that methane is generated due to unstable reforming reaction near $1100^{\circ}C$. The low temperature peroxygen gasification analysis showed less hydrogen but more carbon dioxide than the low temperature gasification analysis. Gasification analysis at high temperature indicated that methane was generated from about $1150^{\circ}C$, but it was not generated above $1200^{\circ}C$. In conclusion, the higher the temperature during the reforming reaction, the higher the proportion of hydrogen, but the higher the proportion of CO. However, it was confirmed that the problem of heat loss and reforming occurred due to the structural problem of the gasifier. In future developments, there is a need to reduce incomplete combustion by improving gasifiers to obtain high yields of hydrogen and to reduce the generation of gases such as carbon monoxide and methane. The optimization plan to produce hydrogen by steam plasma reforming of DME proposed in this study is expected to make a meaningful contribution to producing eco-friendly and renewable energy in the future.
Purpose: This study was undertaken to revise and update the Nutrition Quotient (NQ) for Korean adults, a tool used to evaluate dietary quality and behavior. Methods: The first 31 items of the measurable food behavior checklist were adopted based on considerations of the previous NQ checklist, recent literature reviews, national nutrition policies, and recommendations. A pilot survey was conducted on 100 adults aged 19 to 64 residing in Seoul and Gyeonggi Province from March to April 2021 using a provisional 26- item checklist. Pilot survey data were analyzed using factor analysis and frequency analysis to determine whether checklist items were well organized and responses to questions were well distributed, respectively. As a result, the number of items on the food behavior checklist was reduced to 23 for the nationwide survey, which was administered to 1,000 adults (470 men and 530 women) aged 19 to 64 from May to August 2021. The construct validity of the developed NQ (NQ-2021) was assessed using confirmatory factor analysis, linear structural relations. Results: Eighteen items in 3 categories, that is, balance (8 items), moderation (6 items), and practice (4 items), were finally included in NQ-2021 food behavior checklist. 'Balance' items addressed the intake frequencies of essential foods, 'moderation' items the frequencies of unhealthy food intakes or behaviors, and 'practice' items addressed eating behaviors. Items and categories were weighted using standardized path coefficients to calculate NQ-2021 scores. Conclusion: The updated NQ-2021 appears to be suitable for easily and quickly assessing the diet qualities and behaviors of Korean adults.
The Journal of the Convergence on Culture Technology
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v.8
no.6
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pp.927-933
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2022
We synthesized (C10H8N2H)2Cr2O7, The structure of the product was characterized with FT-IR(infrared) and elemental analysis. The oxidation of benzyl alcohol by (C10H8N2H)2Cr2O7 in organic solvents showed that the reactivity increased with the increase of the dielectric constant. The oxidation of alcohols was examined by (C10H8N2H)2Cr2O7 in DMF, acetone. As a resuit, (C10H8N2H)2Cr2O7 was found as efficicent oxidizing agent that converted benzyl alcohol, allyl alcohol, primary alcohol and secondary alcohols to the corresponding aldehydes or ketones(65%~95%). The selective oxidation of alcohols was also examined by (C10H8N2H)2Cr2O7 in DMF, acetone. (C10H8N2H)2Cr2O7 was selective oxidizing agent(15%~95%) of benzyl alcohol, allyl alcohol and primary alcohol in the presence of secondary ones. In the presence of DMF solvent with acidic catalyst such as H2SO4. (C10H8N2H)2Cr2O7 oxidized benzyl alcohol(H) and its derivatives. The Hammett reaction constant(ρ) was -0.69(308K). The observed experimental data were used to rationalize the hydride ion transfer in the rate determining step.
Journal of Practical Agriculture & Fisheries Research
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v.11
no.1
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pp.79-94
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2009
The research project was conducted to develop a paper bagging machine for grape. This technology was aimed to highly reduce a labor for paper bagging in grape and bakery. In agriculture labor and farm population has rapidly decreased since 1980 in Korea so there was so limit in labor. In particular there is highly population in women and old age at rural area and thus labor cost is so high. Therefore a labor saving technology in agricultural sector might be needed to be replaced these old age with mechanical and labor saving tool in agriculture. The following was summarized of the research results for development of a paper bagging machine for grape. 1. Development of a new paper bagging machine for grape - This machine was designed by CATIA VI2/AUTO CAD2000 programme. - A paper bagging machine was mechanically binded a paper bag of grape which should be light and small size. This machine would be designed for women and old age with convenience during bagging work at the field site. - This machine was manufactured with total weight of less than 350g. - An overage bagging operation was more than 99% at the actual field process. - A paper bagging machine was designed with cartridge type which would be easily operated between rows and grape branches under field condition. - The type of cartridge pin was designed as a C-ring type with the length of 500mm which was good for bagging both grape and bakery. - In particular this machine was developed to easily operated among vines of the grape trees. 2. Field trials of a paper bagging machine in grape - There was high in grape quality as compared to the untreated control at the application of paper bagging machine. - The efficiency of paper bagging machine was 102% which was alternative tool for the conventional. - The roll pin of paper bagging machine was good with 5.3cm in terms of bagging precision. - There was no in grape quality between the paper bagging machine and the conventional method. - Disease infection and grape break was not in difference both treatments.
CHO Hajin ;CHAE Seunga ;SONG Jinuk;LEE Myeongseong ;LEE Taejong
Korean Journal of Heritage: History & Science
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v.55
no.4
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pp.180-193
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2022
The East Nine Royal Tombs is a representative place in the Royal Tombs of Joseon (a World Heritage Site). It consists of 1,289 stone artifacts including 979 related stone structures, 310 stone statues, and objects. Most of the stone structures in the East Nine Royal Tombs are composed of biotite granite, but some tombs are composed of light red granite. As a result of magnetic susceptibility measurement, the average data from Geonwolleung to Mongneung, excluding Hyeolleung, were similar, so it is estimated that stones were obtained from the same quarry. In the case of Sungneung, Sureung, and Gyeongneung, the range of susceptibility measurement is widely distributed. It assumed that the newly produced stones were mixed in the moving and construction process. Also, stones might be gathered from different quarries. As a result of a conservation status investigation, both the mound member and the ridge stone had the highest damage rate due to peeling and granular decomposition according to surface weathering. In the case of surface discoloration, yellowing and soils were found in the burial mound members. Yellowing, blackening, and soil were identified in the ridge stone structures. Bio-degradation is the major factor of deterioration of the East Nine Royal Tombs and the conservation status of the tombs were detected as grades 4 to 5. It seems that it is easy for the environment of the royal tombs to form soil for the microorganisms and fine conditions for continuous moisture. In the case of structures, they are in relatively good condition. As a result of a comprehensive damage rating for each tomb, the overall condition is good, but the Geonwolleung Royal Tomb and Hyeolleung Tomb, which were created in the early period, had relatively high weathering ratings. Stone objects in East Nine Royal Tombs have lost many pieces and gateway members due to surface deterioration. Also, secondary damage is ongoing. Each damage factor of the stone artifacts of the East Nine Royal Tombs combines to cause various and continuous damages. Therefore, it is necessary to establish regular conservation status data of the stone artifacts for efficient management after processing as well as conservation treatment of the royal tombs, and specific management manuals and systems. This study investigated the conservation status of stone structures in the East Nine Royal Tombs, a World Heritage Site, and systematically classified them to provide priority and necessity for conservation processing. We look forward to establishing a plan for the conservation and management of the East Nine Royal Tombs with this database in the future.
Gyu Cheol Choi;KyungBeom Kim;Bonghwan Kim;Jong Min Kim;SangMok Chang
Clean Technology
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v.29
no.4
/
pp.255-261
/
2023
Power semiconductors are semiconductors used for power conversion, transformation, distribution, and control. Recently, the global demand for high-voltage power semiconductors is increasing across various industrial fields, and optimization research on high-voltage IGBT components is urgently needed in these industries. For high-voltage IGBT development, setting the resistance value of the wafer and optimizing key unit processes are major variables in the electrical characteristics of the finished chip. Furthermore, the securing process and optimization of the technology to support high breakdown voltage is also important. Etching is a process of transferring the pattern of the mask circuit in the photolithography process to the wafer and removing unnecessary parts at the bottom of the photoresist film. Ion implantation is a process of injecting impurities along with thermal diffusion technology into the wafer substrate during the semiconductor manufacturing process. This process helps achieve a certain conductivity. In this study, dry etching and wet etching were controlled during field ring etching, which is an important process for forming a ring structure that supports the 3.3 kV breakdown voltage of IGBT, in order to analyze four conditions and form a stable body junction depth to secure the breakdown voltage. The field ring ion implantation process was optimized based on the TEG design by dividing it into four conditions. The wet etching 1-step method was advantageous in terms of process and work efficiency, and the ring pattern ion implantation conditions showed a doping concentration of 9.0E13 and an energy of 120 keV. The p-ion implantation conditions were optimized at a doping concentration of 6.5E13 and an energy of 80 keV, and the p+ ion implantation conditions were optimized at a doping concentration of 3.0E15 and an energy of 160 keV.
Plant Microbial Fuel Cells (P-MFCs) are biomass-based energy technologies that generate electricity from plant and root microbial communities and are suitable for natural fundamental solutions considering sustainable environments. In order to develop P-MFC technology suitable for domestic waterfront space, it is necessary to analyze international research trends first. Therefore, in this study, 700 P-MFC-related research papers were investigated in Web of Science, and the core keywords were derived using VOSviewer, a word analysis program, and the research trends were analyzed. First, P-MFC-related research has been on the rise since 1998, especially since the mid to late 2010s. The number of papers submitted by each country was "China," "U.S." and "India." Since the 2010s, interest in P-MFCs has increased, and the number of publications in the Philippines, Ukraine, and Mexico, which have abundant waterfront space and wetland environments, is increasing. Secondly, from the perspective of research trends in different periods, 1998-2015 mainly carried out microbial fuel cell performance verification research in different environments. The 2016-2020 period focuses on the specific conditions of microbial fuel cell use, the structure of P-MFC and how it develops. From 2021 to 2023, specific research on constraints and efficiency improvement in the development of P-MFC was carried out. The P-MFC-related international research trends identified through this study can be used as useful data for developing technologies suitable for domestic waterfront space in the future. In addition to this study, further research is needed on research trends and levels in subsectors, and in order to develop and revitalize P-MFC technologies in Korea, research on field applicability should be expanded and policies and systems improved.
The purpose of this study is to analyze products for good taste and convenience, which become an engine to constantly create customers. In addition, this study is aimed at investigating the relationship between the selective attributes of Home Meal Replacement, the perceived utilitarian value, and the repurchase intention, and drawing new suggestions on the Home Meal Replacement market from a new marketing perspective. Based on a total of 215 samples, this study reviewed the reliability and fitness of the research model and verified a total of 5 hypothesized using the Amos program. The result of study modeling was GFI=0.905, AGFI=0.849, NFI=0.889, CFI=0.945, and RMR=0.0.092 at the level of $x^2$=230.22 (df=126, p<0.001). First, the food quality (${\beta}$=0.221), convenience (${\beta}$=0.334), packing (${\beta}$=0.278), and employee service (${\beta}$=0.204) of home meal replacement consideration attributes had a positive (+) influence on perceived utilitarian value. Second, perceived utilitarian value (${\beta}$=0.584) had a positive (+) influence on repurchase intention. The factors to differentiate one company from other competitors in terms of the utilitarian value are the quality of food, convenience, wrapping, and services by employees. This study has illustrated the need to focus on the development of a premium menu to compete with other companies and to continue to research and develop nutritious foods that are easy to cook. Moreover, the key factors to have a distinct and constant competitive edge over other companies are the alleviation of consumer anxiety over wrapping container materials, the development of more designs, and the accumulation of service know-how. Therefore, it is necessary for a company to strongly develop the key factors based on its resources as a core capability.
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