• Journal of the Korean Statistical Society
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• v.20
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• pp.104-104
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• 1991

통계학만 전공해도 취업이 잘 되고 생활이 보장될 수 있다는 긍지를 가질 수 있도록 통계에 대한 인식제고 및 사회적 대우를 고양할 수 있는 방안이 강구되어야 한다. 지방자치제 운영에 대비하여 지역통계발전에 대한 대비책을 마련하여 지역특성에 적합한 표본설계를 함으로써 조사통계의 활성화를 기하도록 해야 한다. 양질 통계만이 생산될 수 있도록 통계작성자에 대한 자격부여제도를 법적으로 마련할 수 있도록 연구하여 실행토록 해야 한다.

• 월간 기계설비
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• s.308
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• pp.40-41
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• 2016

정부는 그동안 부정당업체가 언제까지 입찰 제한을 받는지 명시적으로 규정하고 있지 않아 처분 대상자의 법적 안정성을 심각하게 해친다는 문제점을 보완하기 위해 부정당업자 입찰 참가자격 제한제도에 제척기간을 도입하는 등 국가를 당사자로 하는 계약에 관한 법률을 개정했다. 또한 부정당업자 제재처분에 대한 정보를 공개키로 했으며, 법령 시행령 시행규칙 등에 나뉘어 있던 제재요건 내용을 합쳐 국가계약법에 각 제재 사유를 직접 명시했다.

• The Korean Journal of Air & Space Law and Policy
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• v.22 no.1
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• pp.125-162
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• 2007

The Convention on International Interests in Mobile Equipment and the Protocol to the Convention on International Interests in Mobile Equipment on Matters specific to Aircraft Equipment were adopted on 16 November 2001 at a diplomatic conference held in Cape Town under the joint auspices of UNIDROIT and ICAO. The entry into force of the Cape Town Convention and Protocol have occurred on 1 March 2006. The Cape Town Convention and Protocol provides an international legal regime for the creation, perfection and priority of security, title retention and leasing interests in aircraft equipment, which will be underpinned by an international registry. The purpose of this paper is to explain the objectives and principles of the Cape Town Convention and Protocol, to review the provisions relating to the international interests in aircraft equipment and international registry for their protection under the Cape Town Convention and Protocol, and to discuss the Issues on Korea's accession to the Cape Town Convention and Protocol. As the anticipated results of this paper, it will contribute to facilitate the financing of the acquisition and use of aircraft equipment of high value or particular economic significance in an efficient manner, and to save very large sums of money annually in financing charges, also the international interests in aircraft equipment will be recognized and protected universally.

• The Korean Journal of Air & Space Law and Policy
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• no.spc
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• pp.105-135
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• 2007

The Convention on International Interests in Mobile Equipment and the Protocol to the Convention on International Interests in Mobile Equipment on Matters specific to Aircraft Equipment were adopted on 16 November 2001 at a diplomatic conference held in Cape Town under the joint auspices of UNIDROIT and ICAO. The entry into force of the Cape Town Convention and Protocol have occurred on 1 March 2006. The Cape Town Convention and Protocol provides an international legal regime for the creation, perfection and priority of security, title retention and leasing interests in aircraft equipment, which will be underpinned by an international registry. The purpose of this paper is to explain the objectives and principles of the Cape Town Convention and Protocol, to review the provisions relating to the international interests in aircraft equipment and international registry for their protection under the Cape Town Convention and Protocol, and to discuss the Issues on Korea's accession to the Cape Town Convention and Protocol. As the anticipated results of this paper, it will contribute to facilitate the financing of the acquisition and use of aircraft equipment of high value or particular economic significance in an efficient manner, and to save very large sums of money annually in financing charges, also the international interests in aircraft equipment will be recognized and protected universally.

• Korea Trade Review
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• v.41 no.1
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• pp.21-39
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• 2016

The problems of parallel import in China have been becoming hot issues day by day, because the brand name goods' price in China is much higher than in other developed countries. This study researched the parallel import's basic theories and law cases, and analyzed the legal matters of Chinese parallel import system. First of all, China hasn't any law on parallel import so far. So the court judges determined the law cases based on 「patent law」, 「trademark law」 or 「anti-unfair competition law」. Therefore even in the same case, there might be different decisions according to judges or applied laws. This study handled three different law cases on the parallel import. We found some problems of Chinese parallel import system, so our conclusion is that to solve those kinds of problems, China should legislate the new parallel import law as soon as possible.

• Korean Security Journal
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• no.14
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• pp.465-484
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• 2007

Our society's modernization created many opportunities for us to need a private investigation service system. Variation of international environment due to joining in the OECD, opportunity of individual legal, collect evidence during judgement, prevention of damage criminal, security of business in company, free trade economy's system etc and don't need to enumerate how important of introduction of private investigation service system. In addition to there are lots of objection opinions, such as possibility of person's private life, invade of lawyer's area, confliction with investigation team, gap of wealth and poverty that make preponderance of information. So this research can be considerate from objective opinion, and can obtain conclusion just like below. First, private detective agencies that encroach on the individual rights will naturally deteriorate after the implementation of private investigation service system. Through this, the probability of civil rights encroachment will be lower, and for this to happen there needs to be a thorough maintenance of the system. Secondly, mutually beneficial solution should be found not by a conflict between two sides. Detective business sector should not cause social confusion from conflicts with other investigation organization such as police, or investigators, rather, it must get on the demand of the diversified citizen and maintain the diverse sector inter-cooperate right, and to do that law and institution must be made for the base. Thirdly, investigation used depending on the gap between wealth and poverty does not mean the actualization of the rights and interests of the citizen. If the duty of investigation sector is to find the evidence and collect or manufacture of the evidence, then the problems which the nation can't handle will be more enlarged and then finally end up with strengthening the capability of national public security demand.

• Journal of Teachers' Pension
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• v.4
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• pp.127-173
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• 2019

현재 공적연금제도의 하나인 사학연금은 일반 민간 기업에서 퇴직시에 지급하는 퇴직금과 유사한 성격의 '퇴직수당' 급여를 지급하고 있다. 사립학교연금법에서 지급하고 있는 퇴직수당제도는 학교법인인 사용자가 지급할 의무가 있는 급여에 해당한다. 그러나 사립학교의 열악한 재정으로 인하여 학교법인이 지급하지 아니하고 이를 국가와 공단 및 대학의 일부가 이를 분담하여 지급하고 있다. 사학연금공단에서는 매년 236억원을 연금기금에서 지급하였으며, 동 금액은 기부금으로 손금산입되어 왔다. 그러나, 최근 들어 기부금의 손금 인정비율이 50%로 축소되어 실제 법인세를 납부하고 있다. 본 연구에서는 이러한 퇴직수당 공단부담금을 공단에서 부담하는 것이 타당한지 여부와 기부금으로 처리되는 것에 대한 타당성 여부 등에 대하여 세무회계적인 접근을 통해 법인세제개선을 위한 법 개정의 타당성을 살펴보고자 하였다. 본 연구는 퇴직수당 공단부담금이 기금회계에서 지급되어 기부금으로 보고 있는 기존의 예규에 대한 해석을 새롭게 하고 사학연금기금의 세무회계상 개선방안을 도출하고자 하였다. 퇴직수당의 급여지급은 엄밀하게 살펴보면 기금회계의 대상이 아니라 연금제도의 고유사업인 연금회계의 대상으로 보는 것이 타당하다. 이와 같은 현행 공단의 회계처리 및 기금회계 과세대상의 문제점을 인지하고 이를 면밀히 분석해보고자 한다. 본 연구는 사학연금기금의 법인세 부담으로 인한 연금재정악화를 사전에 방지할 뿐만 아니라 사학연금기금에 대한 안정화를 도모하고자 하는 방안 연구의 일환으로 법적 개선안 도출을 목적으로 하고 있다. 공단은 사립학교 법인을 대신하여 공단에서 대신 지급하면서도 이에 대해 기부금으로 보는 규정으로 인해 법인세를 납부하고 있어 부담금을 대신하여 납부하면서 법인세도 부담하고 있는 이중부담을 안고 있는 것이다. 본 연구에서는 이와 같은 사항을 토대로 다음과 같이 개선방안을 제시하고자 한다. 우선, 공단내부회계규정의 수정을 통해 퇴직수당의 연금회계 적용을 주장하고자 한다. 퇴직수당제도는 연금급여와 관련된 것으로 비과세대상의 고유목적사업 회계에 해당됨에도 불구하고 퇴직수당을 기금회계에서 기부금으로 처리하는 것은 법 논리상 타당하지 않다고 본다. 둘째, 학교법인을 대신하여 기금에서 대신 지급하였다는 것은 연금제도를 유지하기 위해서 연금법상에서 강제로 부과된 부담금으로 이를 필요경비로도 보아야 한다. 셋째, 학교경영기관이 마땅히 부담하여야 할 부담금임에도 불구하고 사학연금기금에서 부득이하게 지급하고 있음을 감안하여 퇴직수당부담금은 현행의 법인세법상 기부금 한도초과 대상에서 제외하는 특례규정을 신설하는 것이다. 본 연구는 최근 법인세가 과세되고 있는 사학연금기금의 과세 문제점을 살펴보고 이에 대한 개선방안을 제시하였다는 점에서 기존 연금제도의 틀 안에서 퇴직수당제도의 법적 부담을 검토한 연구와는 달리 법인세법상의 세무적 검토를 하였다는 점에서 의의가 있다고 할 수 있다.

• Journal of the Korean Society for Library and Information Science
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• v.36 no.2
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• pp.185-207
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• 2002

Legal deposit system is an important legal instrument for national libraries. But the law or act based on print materials in many countries predates the current information age and requires a new legal framework in order to encompass electronic publications. Many national libraries, therefore, are seeking to encourage their governments to establish legal deposit for publications in the whole range of formats. The purpose of this paper is to analyse a world-wide trends of the legal deposit system for on-line publications as well as off-line materials. The result of this analysis will be used to develop a new model of legal deposit system in Korea.

• The Journal of the Korea institute of electronic communication sciences
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• v.6 no.5
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• pp.757-763
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• 2011

This study was intended to identify the problem of the lien in relation to the real estate auction and present its improvements in terms of procedural laws. To resolve the problem of the lien in the real estate auction, it is valid that the Vollstreckungsgericht needs to set the certain standard in relation to the possession of real estate and notify it at the first date of sale by judging whether the lien can be established. And the institutional improvement is required to obligate one to report the lien in the procedures of the real estate auction and reinforce the survey of the present condition of the lien. And it is necessary to impose the more public confidence on the statement of sale by including the matter of the lien in it. In addition, it is necessary to reinforce legal punishment to the false and fictitious lienholder and establish the legal stability of the lien in the process of the real estate auction.

• The Korean Journal of Air & Space Law and Policy
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• v.21 no.2
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• pp.123-155
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• 2006

2001. 9. 11 aviation terror showed us that there are lots of problems in aviation security and we need efficient counter-plans. According to this event, many countries are coming up with various countermeasures. After first hijacking in 1950, the aviation terror is occurring with more various methods until these days. And the scale is bigger than former so they're making much bigger damages. Especially, the case of 9.11 terror attracted people's eye of the world because of enormous casualties and damages. It aroused many people's self-awakening therefore as an important factor the security is given much weight in the aviation safety. In order to keep the step like this tendency and the development of aviation security, beginning with America lots of countries of the world are pursuing diverse aviation security's counter-plans of new side. At this point of time, for our development in aviation industry we should make efficient aviation security countermeasures. In this study, We compared our aviation security activities with major countries after 9.11 terror.