• Journal of Digital Policy
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• v.1 no.2
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• pp.25-40
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• 2022

This study analysed the effect of inheritance tax on households in reality and to improve it if there is an unreasonable aspect compared to countries around the world. The study conducted a one-on-one face-to-face survey on adults living in major cities across the country for 31 days from 1^st of September to 10^th of October, 2022. The collected data was analysed using SPSS 25.0 version and noted that 1) they preferred the abolition of inheritance tax, but hoped to improve it when maintaining it, 2) it was necessary to expand the deduction limit, abolish spouse deductions, and 3) prefer the inheritance acquisition tax system. Finally, it was found that they wanted to Extension of installment period of inheritance tax and introduce the tax deferred system.. This suggests that there is a perception that the overall revision of the inheritance tax system is necessary to maintain the inheritance tax. The significance of the study is to provide the basis for discussions on the improvement of the inheritance tax system in Korea, which does not reflect reality.

• Journal of the Korean Society of Food Science and Nutrition
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• v.34 no.3
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• pp.374-379
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• 2005

The intake of health foods with physiological effects may cause adverse effects due to their intrinsic compounds, external contamination or consumers' eating patterns. To keep pace with the increasing interest on the safety assurance, Health Functional Food Act has been enacted and standards and specifications for 32 products have been proclaimed by Korea Food and Drug Administration in 2004. To reduce the safety problems related with the intake of non regulated health intended food, we classified the health intended foods materials into two groups, as proclaimed health functional food materials and others, and examined the difference of intake patterns on both categories. Among 16,474 health intended foods responded by 5,175 respondents and their household members, 49.2% were categorized as health functional food materials. The average number of total health intended foods intake and health functional foods intake per person were 3.19 and 1.58 respectively. The proportion of health functional foods in total health intended foods per person was higher in the group with less than 20 years old, therefore this age group needs relatively low concern. On the other hand, 40-59 years old females who have taken the highest number of health food items, 30-59 years old males who had the lowest proportion of health functional foods to total health intended food, and their consumed foods such as medicinal plant and animal protein based restoratives need relatively high concern about intake safety of health foods.

• Land and Housing Review
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• v.14 no.3
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• pp.17-36
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• 2023

This research aims to investigate the socio-demographic, financial, and housing statuses of young married couples in Chonsei housing and to analyze the determinants of their residential environment quality and housing expenditure in four districts - Seoul and Gyeonggi-Incheon Area(GIA) of the Seoul Metropolitan Area(SMA), and metropolises and non-metropolises of non-SMA. From the 2020 Korean Housing Survey(KHS), this cross-sectional analysis examined a sample of 691 households, and the findings revealed that most were headed by college-educated, salaried male workers aged 31 years old. While childless dual-earner couples were common in Seoul, single-income families of three were prevalent in non-SMA. The financial status of the couples in Seoul was a lot better than in the other three areas, particularly much higher in Chonsei deposit and total asset value. Further, many lived in a three-bedroom apartment unit sized 60m² and bigger, using a Chonsei loan. Regardless of areas, almost all the households spent a very low portion of their living expenses and income on housing costs. However, dual-earner families positively increased borrowing capacity, which improves the household's financial position that is likely to lead to equity increment in a volatile asset market in the long run. The statistical results indicated that residential environment assessment was influenced by neighborhood quality and housing expenditure was affected by housing size in Seoul, urban amenities in GIA and householder's gender in non-metropolises. Thus, this research proposes that strong measures be considered to mitigate housing inequality embedded in geographical and socio-economic disparities.