• Title/Summary/Keyword: 법적 틀

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The Concept of 'Risk' and the Proportionality Review of Infectious Disease Prevention Measures (감염병 팬데믹에서의 '리스크' 개념과 방역조치에 대한 비례성 심사의 구체화 -집합제한조치에 대한 국내외 판결을 중심으로-)

  • You, Kihoon
    • The Korean Society of Law and Medicine
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    • v.23 no.3
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    • pp.139-207
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    • 2022
  • As various state restrictions on individual freedom were imposed during the COVID-19 pandemic, concerns have been raised that excessive infringements on fundamental rights were indiscriminately permitted based on the public interest of preventing infectious diseases. Therefore, the question of how to set acceptable limits of liberty restrictions on individuals has emerged. However, since the phenomenon of infections spreading to the population is only predicted statistically, how to deal with the risk of the infected individual as a subject of legal analysis has become a problem. In the absence of a theoretical framework of legal analysis of risk, the risk of infected individuals during the pandemic was not analyzed strictly, and proportionality review of infection prevention measures was often only an abstract comparison of the importance of public interest and individual rights. Therefore, this research aims to conduct a theoretical review on how risk can be conceptualized legally in a public health crisis, and to develop a theoretical framework for proportionality review of the risk of liberty-limiting measures during a pandemic. Chapter 2 analyzes the legal philosophical concepts of risk, which are the basis for liberty restrictions during a public health crisis, and applies and extends them to the pandemic. Chapter 3 reviews previous studies related to liberty restriction measures in the context of the COVID-19 pandemic, and points out they have a limitation that specific criteria for the proportionality review of public health measures in the pandemic have not been presented. Accordingly, Chapter 3 specifies the methodological framework for proportionality review, referring to the theoretical discussion on risks in Chapter 2. Chapter 4 reviews the legitimacy of gathering restriction orders, applying the theoretical discussion in Chapter 2 and the criteria for proportionality review established in Chapter 3. In particular, Section 4 examines logic of proportionality review in judicial precedents over the ban on gathering restrictions implemented in the COVID-19 pandemic. In analyzing the precedents, the logic of proportionality review in each case is critically reviewed and reconstructed based on the theoretical framework presented in this research.

사학연금기금 퇴직수당 공단부담금의 기부금 한도초과에 관한 법인세제 개선방안

  • Choe, Won-Seok;Choe, Gi-Ho;Kim, Su-Seong
    • 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.

An Analysis of Operation Structure and Contribution of Civilian Expert Program for Landscape Architects focusing on Local Governments (지방자치단체의 조경분야 민간전문가 제도 운영현황 및 문제점 분석)

  • Park, Jeongeun;Kim, Youngmin
    • Journal of the Korean Institute of Landscape Architecture
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    • v.50 no.1
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    • pp.78-90
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    • 2022
  • This research analyzed the status and problems of civilian expert programs for landscape architects to suggest alternatives to improve the current system. Literature research focused on the issues of the legal definition of civilian experts, the background of the program, and related regulations. Based on the understanding of the legal system, the research analyzed the operation status, structure, roles of the civilian expert program of local governments where landscape architects were delegated as civilian experts. Currently, 50 local governments are running the civilian expert program, and landscape architects are working as civilian experts in 11 institutions. The majority of landscape architects are working as MA or general architects. Only SMG runs an independent general landscape architect program. Based on the literature research and interviews with 16 experts, the research examined four main issues related to the program. First, the legal system issues of the civilian expert programs are related to the regulations assuming architects as experts. Revising the current legal system is a better alternative than promulgating a new law for landscape architects. Second, the compensation issue was a main problem related to operation. Securing a sufficient budget and more effective administration is required to solve the problem. Third, related to the role, the tasks being limited to consultation were regarded as the main problem. Although landscape architects wanted more opportunities to directly participate in the project's design, the fairness of the public project contracting system needed to be considered. Fourth, the competence issue is related to the number of available landscape architects. This issue can be solved by expanding the pool of civilian experts to adjacent disciplines, such as public design or landscape management.

A Comparative Study on Legal Systems regarding Marine Pollution from Warships between Korean and French: Focused on Prevention (한국과 프랑스 해군의 군함기인 해양 오염 관련 법제 비교: 예방을 중심으로)

  • Kim, Nam Gu
    • Maritime Security
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    • v.5 no.1
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    • pp.55-83
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    • 2022
  • For humankind, the ocean is a treasure trove of natural resources and an important area that provides major transportation routes. However, marine ecosystems are under threat amidst the global climate change crisis. This is partly due to various sources of pollution emitted from ships, shore facilities, and other sources. In response, the navies of advanced countries such as the United States, the United Kingdom, and Europe have assessed such a climate change crisis as a new maritime security threat. These countries have made early efforts to prevent marine pollution from warships. These efforts have been legally embodied. This was legislation for technical and organizational structures to be practically applied in the field. Among these navies of developed countries, France has established parliamentary and intergovernmental plans to become a leader in environmental protection at the defense level, not only in the European region but throughout the world. Within this framework, the French Navy, through its internal instruction, has inclined its legal efforts to prevent marine pollution from warships. Therefore, this study examines the legislation for the prevention of marine pollution from warships within the French Navy and compares it with the marine environmental legislation applicable to the ROK Navy. It then deduces the implications for the ROK navy, which is advancing toward a Blue-Water navy.

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"As the Scientific Witness Is a Court Witness and Is Not a Party Witness" ("과학의 승리"는 어떻게 선언될 수 있는가? 친자 확인을 위한 혈액형 검사가 법원으로 들어갔던 과정)

  • Kim, Hyomin
    • Journal of Science and Technology Studies
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    • v.19 no.1
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    • pp.1-51
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    • 2019
  • The understanding of law and science as fundamentally different two systems, in which fact stands against justice, rapid progress against prudent process, is far too simple to be valid. Nonetheless, such account is commonly employed to explain the tension between law and science or justice and truth. Previous STS research raises fundamental doubts upon the off-the-shelf concept of "scientific truth" that can be introduced to the court for legal judgment. Delimiting the qualification of the expert, the value of the expert knowledge, or the criteria of the scientific expertise have always included social negotiation. What are the values that are affecting the boundary-making of the thing called "modern science" that is supposedly useful in solving legal conflicts? How do the value of law and the meaning of justice change as the boundaries of modern science take shapes? What is the significance of "science" when it is emphasized, particularly in relation to the legal provisions of paternity, and how does this perception of science affect unfoldings of legal disputes? In order to explore the answers to the above questions, we follow a process in which a type of "knowledge-deficient model" of a court-that is, law lags behind science and thus, under-employs its useful functions-can be closely examined. We attend to a series of discussions and subsequent changes that occurred in the US courts between 1930s and 1970s, when blood type tests began to be used to determine parental relations. In conclusion, we argue that it was neither nature nor truth in itself that was excavated by forensic scientists and legal practitioners, who regarded blood type tests as a truth machine. Rather, it was their careful practices and crafty narratives that made the roadmaps of modern science, technology, and society on which complex tensions between modern states, families, and courts were seen to be "resolved".

The Role of Bank Payment Obligation under SWIFTNet's Trade Service Utility (SWIFTNet TSU BPO의 역할)

  • Lee, Bong-Soo
    • International Commerce and Information Review
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    • v.17 no.2
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    • pp.3-18
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    • 2015
  • This thesis examines the performance and improvement strategy of SWIFTNet TSU's BPO for computerization and suggests the following results: First, the URBPO should be legally complemented, and the SWIFT and banks need to keep improving the systems to meet trade parties' diverse needs. Second, the SWIFTNet TSU's BPO should have an institutionally unified sharing platform with security, stability and convenience. In other words, it is needed to develop services which meet e-payment paradigm and international and regional environments through continued analysis on market changes and flow. Third, in order for the SWIFTNet TSU BPO to evolve into a perfect global system, there should be an innovative payment solution which can meet all trade parties all over the world. For this, technology standardization for a worldwide e-trade payment system is essential. Lastly, based on the results derived from this study, an analysis framework with which more diverse and practical environmental variables can be analyzed should be developed.

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Frame Analysis on Risk Reporting: Food Safety Reports from 1989 to 2005 (위험보도의 위기구축 기제 프레임 분석: 식품안전 보도를 중심으로)

  • Park, Sung-Hee
    • Korean journal of communication and information
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    • v.35
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    • pp.181-210
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    • 2006
  • This frame analysis attempts to shed light on the process by which the Korean press constructs crisis as social reality through a series of risk reporting on food safety. Based on the FSSI(Food Safety Sentiment Index) developed by KIHASA(Korea Institute for Health and Social Affairs), 11 cases of food safety reports from 1989 to 2005 were collected from the Korean Integrated News Database System(KINDS) and analyzed to yield the following salient features: risk diffusion frame; attribution of responsibility frame; conflict frame. It was observed that the press exhibited a tendency to approach the food safety incidents from a bi-polarized perspective, amplifying dichotomy between the victim and the perpetrator rather than treating them as scientific, or environmental hazards that require precise and synthesized information for resolution. This occupational habit of attributing status to agents of news was also found to contribute towards construction of crisis as social reality.

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A study on evaluation framework of environmental formative works in urban space (도시 환경조형물 심의현황에 관한 고찰 - 대도시 건축물 미술장식제도를 중심으로 -)

  • Yoon, Ki-Hwan;Kim, Jin-Seon
    • Archives of design research
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    • v.18 no.2 s.60
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    • pp.315-324
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    • 2005
  • This research aims to investigate evaluation framework of environmental formative works that are regulated by law in urban space, and to suggest the directions of improving the framework for better city environments. The concept of environmental formative works in urban space was identified and social situations and factors including visitors and the cognitive process of urban environments, were analyzed. This research suggests a new method based on the analysis of existing regulations and problems of environmental art or formative works. The public regulations and evaluation methods of the Korean major cities including Seoul, Daejeon, Busan and Gwangju, were examined on environmental formative works. The objective was to suggest an evaluation framework for creating human values of urban culture environment instead of focusing on the matters between the owner of the architecture and the artist of formative works. By identifying socio-cultural value of art decoration related regulations and improving the level of the public formative art evaluation scheme, this study helps addressing the administrative problems and constructing a conceptual framework of evaluation to improve urban culture environment for both human and environment.

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A Feminist Psychological Analysis on the Playful Embracement of Boys' Love Manga (여성심리학 관점에서 분석한 남성동성애만화(Boys' Love manga)의 유희적 수용)

  • Yang, Sungeun
    • The Journal of the Korea Contents Association
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    • v.18 no.9
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    • pp.510-520
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    • 2018
  • This study explored the phenomenon of heterosexual women embracing Boys' Love manga within the heteronormativity context from a feminist psychological perspective. Specifically, the issue of genre characteristics of Boys' Love manga, women's psychological mechanism of reading Boys' Love manga, and the functions and effects of embracing Boys' Love manga were discussed. As a theoretical framework of analysis, I started from the classical psychoanalysis and critically adopted the concepts of the various camps of feminism, queer theory, and Huizinga's Homo Rudens. The results show that Boys' Love manga can be classified as a sub-category of the romance genre, which fulfills heterosexual women's desires of eternal love and equal partnership. From these wish-fulfilling fantasies, heterosexual women attempt to be decontextualized from the heteropatriarchism, to enjoy distancing and voyeuristic separation from the characters in the texts, and to disturb the dichotomous gender system through gender reversal identification. These processes, which can be regarded as a women's play challenging sexual rigorism, ultimately bring about an awareness of the female sexual subjectivity.

공청회

  • Korea Mechanical Construction Contractors Association
    • 월간 기계설비
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    • no.7 s.192
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    • pp.39-43
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    • 2006
  • 건설산업 선진화를 위한 건설생산체계 개선 공청회가 지난 6월 30일 국토연구원 강당에서 개최되었다. 국토연구원이 주최하고 대한건설협회, 대한설비건설협회, 대한전문건설협회가 후원한 이번 공청회는 향후 건설산업기본법의 개정(안)과 건설산업관련 제도개선에 활용 방안을 도출하기 위하여 마련된 것으로 김재영 국토연구원 선임연구위원이 주제발표를, 김수삼 한양대학교 대외협력부총장이 토론회 진행을 했으며, 최기원 삼건설비(주) 대표이사를 비롯하여 손태락 건설교통부 건설경제팀장, 김명수 가톨릭대학교 경제학과 교수, 유주현 (주)신한건설 대표, 이교선 한국건설기술연구원 수석연구위원, 이상호 한국건설산업연구원 건설정책연구실장, 천길주 현대건설(주) 상무, 황한석 (주)삼중엔지니어링 대표 등이 토론자로 참석하여 열띤 토론을 벌였다. 이날 토론회에서 대한설비건설협회 측 토론자로 나선 삼건설비(주) 최기원 대표는“겸업제한 폐지 등 기존 건설산업기본법의 틀을 근본적으로 바꾸는 것보다 현행법 내에서 제도개선 방안을 강구하는 것이 바람직하나, 정부방침에 의거 겸업제한제도를 폐지할 경우 상대적으로 약자인 설비건설업계를 위한 발주제도를 개선하는 방안 강구가 필요하다”고 강조했다. 최기원 대표는 또“기계설비공사의 경우 상호 실적을 인정해서는 안될 것이며, 실적인정과 관련한 혼선을 최소화하고 문제점 발생시 보완 및 조정을 위한 한시적 조정위원회 설치”를 제안했다. 이와 함께 건설공사 발주방식의 다양성 확보에 대한 의견으로 발주할 때 일반건설업자로 제한해서는 안되며, 다양한 공종과 업종의 건설공사는 통상적으로 전문분야 또는 업종에 따라서 분리발주를 의무화해야 한다고 강조했다. 이날 공청회에서 대한설비건설협회는 플로어 발언을 통해‘설비공사 분리발주를 원칙으로 하고 분리발주가 안될 경우 설비∙전문간의 공동도급으로 원도급시장 참여를 법적으로 보장할 것과 시공관리형 CM업을 신설하여 줄 것’을 건의했다. 건설교통부는 이날 공청회에서 논의된 방안을 중심으로 의견수렴을 거쳐 오는 12월 정기국회서 건설산업기본법을 개정하고 2007년 3월 시행령 등 정비안을 마련할 계획이다. 건교부는 또한 정비안을 바탕으로 다시 업계의 의견을 듣고 내년 상반기중 시행령 및 규칙 등을 개정한 뒤 5~6개월 유예기간을 거쳐 이르면 2008년부터 생산체계 개선방안을 시행한다는 방침이다. 본지는 이날 발표된 건설생산체계 개선방안과 대한설비건설협회의 의견을 게재한다.

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