• Korea Trade Review
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• v.43 no.6
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• pp.25-50
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• 2018

It is an undeniable fact that the counter-guarantees are always exposed to wrongful or fraudulent demands for payment due to its institutional hallmarks and simplicity. Generally counter-guarantees are payable by presenting a written statement indicating that the local guarantor was in receipt of the beneficiary's statement that the principal was in breach of the underlying contract without any proof of any default. No proof of actual payment of guarantee is required. These matters may lead to numerous disputes or conflicts between the parties concerned. These problems raise may legal issues such as a guarantor(or a counter-guarantor)'s dishonor, the wrongful or fraudulent demands for payment, and the fraudulent conspiracy or the acquiescence of the local guarantor in the course of the procedural demand for payment. On the other hand, the guarantor's dishonor or an injunction are sometimes misused as dispute resolution method between parties involved. Therefore, this research analyzed the guarantor's wrongful dishonor and related issues such as an injunction, fraud exception, and others under the counter-guarantee regime focusing on the relevant cases. This paper also suggested practical implications and countermeasures from a business point of view.

• Korea Trade Review
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• v.42 no.4
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• pp.93-114
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• 2017

Under the FTA agreement, preferential tariffs between FTA members will result in tariff reductions. In order to ensure the stable use of the FTA tariff system, it is necessary for the customs authorities to determine whether the origin goods are clearly applicable. This study analyzed the procedure of appeal according to the origin verification system based on the decision made by Korea Customs Service and Tax Tribunal. From this, we examined whether the rate of re-claiming a case rejected in the 'Review System of the Legality Before Taxation' differs. In addition, we carried out a quantitative analysis using bootstrapping technique in order to overcome the scarcity cases of verification of origin among FTA members. The implications of this paper are summarized as follows: First, we tested the hypothesis that the re-claiming rate of Western countries is higher. Second, some issues represented higher re-claiming rate. Third, there was no significant difference between the verification group and the re-claiming rate. Finally, even if an applicant makes a claim again, there is a possibility of being rejected again.

• Journal of Korea Port Economic Association
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• v.25 no.2
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• pp.149-176
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• 2009

In Count case, the owners claimed from the charterers the amount of their loss resulting from the delay to the Count caused by the blockage of the channel due to stranding of the Pongola on the ground that this loss resulted from breach by the charterers of the safe port provisions. The Claim was referred to arbitration and dealt with on written submission. In a reasoned award, the arbitrators upheld the owners' claim. The charterers seek an order reversing the award or remitting it to the arbitrators for further consideration : (1) That the tribunal was wrong to find that the port of Beira was unsafe and that in consequence the charterers were liable to the owners in damages for detention. (2) That the tribunal was wrong to find that the port was unsafe in the abstract by reference to the fact that two other vessels had grounded there. (3) Having held that the Count was delayed for a little over four days by the fact that, after the charterers had nominated the port, the Pongola had grounded in the access channel, the tribunal should have held that the port was not prospectively unsafe. On the that the grounding the Pongola was caused by the characteristics which made the port an unsafe port to nominate for the Count. The court was held that it was not an independent event which broke the chain of causation between the breach of contract and the owner's loss. For those reasons, the court was upheld the arbitrator's award.

• Monthly Duck's Village
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• s.60
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• pp.88-92
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• 2008

내가 대금을 지불하고 어렵게 장만한 땅. 그러나 등기부등본상에 내가 아닌 엉뚱한 사람이 주인으로 등재돼 있다면 어떤 심정일까? 더구나 그는 이런 점을 악용해 제3자에게 땅을 파는 등 재산권 행사를 강행할 때 어떻게 대응해야 할까? 이렇게 억울한 일을 당했다면 법원에 소유권보존등기의 말소등기 청구를 통해 땅을 되찾을 수 있다. 하지만 문제의 땅이 실제 내 것이라는 것을 입증하기 위해선 매매계약서 등 증거서류를 챙기는 것이 필수적이다.

• 월간 기계설비
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• s.278
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• pp.38-43
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• 2013

대한설비건설협회는 하도급자인 회원사의 권리보호와 원도급자의 불법 불공정 하도급 거래행위를 개선코자 국회, 국토교통부, 공정거래위원회 등 여러 관련 부처에 지속적으로 제도개선을 추진하고 있다. 특히, 원도급자가 하도급자에게 일방적으로 불이익을 강요하는 부당한 특약을 설정하거나, 원도급자의 하도급지급보증 사고발생 시 하도급자의 보증금 청구에도 보증기관이 보증금을 지급하지 않아 하도급자인 회원사의 피해가 빈번함에 따라 제도개선을 추진해 왔다. 이러한 노력으로 최근 공정거래위원회에서는 하도급법을 개정하여 하도급공사의 부당특약 금지조항을 신설하고, 하도급대금지급 보증기관의 보증금 지급사유를 법률에 명시하게 됐다.

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

• The Journal of the Korean dental association
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• v.36 no.10 s.353
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• pp.691-696
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• 1998

지난 4월 제47차 정기대의원총회에서 정보통신위원회 신설에 대한 승인으로 치협 내에 정보통신위원회가 신설됐으며 서울지부에서도 정보통신부가 설립돼 이제는 치과계도 바야흐로 정보화 시대로 접어들게 됐다. 보건복지부와 의료보험연합회 역시 EDI 방식인 통신을 이용한 의료보험 청구를 적극 권장하고 있어 의료계에서도 컴퓨터를 활용하는 분야가 점차 확대될 전망이다. 개원가에서는 의료보험청구 외에도 덴탈 비전이나 디지털 엑스레이를 네트워크화 하여 활용하고 있으며 대학의 치과병원이나 종합병원 치과에서는 OCS(order communication system)와 PACS(picture archiving & communication system))를 중심으로 전산화 작업을 추진하고 있다. 컴퓨터 없이는 생활할 수 없는 현실 앞에서 치과계에는 전산화가 어느 정도 이루어졌는지 살펴보고 단국치대 교정과 김창환 레지던트의 글을 통해 교정분야에서 컴퓨터가 어떻게 활용되고 있는지에 대해 알아본다.

• Journal of Korean Society of Archives and Records Management
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• v.12 no.2
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• pp.163-179
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• 2012

The author discusses the nature and scope of archival reference service through the debate to user studies in the 1980s and the 1990s. Until the 1990s, archivists paid little attention to studying their user population. A new approach to archival user service led to the development of various public services of archives and resulted in active interaction with the public. Based on the discussion, the article examines the implication of archival reference service in Korean society.

• 월간 기계설비
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• no.10 s.219
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• pp.46-47
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• 2008

추가공사 발주를 미끼로 하도급 대금을 일률적으로 인하하고 다량 발주를 전제로 하도급 대금을 부당하게 감액하는 등 불법.불공정 하도급행위에 대해 법원이 철퇴를 가했다. 광주지법 순천지원 제1민사부(재판장 선재성 부장판사)는 모 하도급업체가 하도급대금미지급 및 부당한 하도급 대금 결정 등으로 손해를 봤다며 자신과 거래한 원도급업체를 상대로 제기한 손해배상 청구 소송에서 "원도급자는 하도급자에게 미지급 공사대금 3억8천600만원과 부당한 하도급 대금 결정에 따른 손해배상금 1억1천500만원, 계약부당 파기로인한 손해배상금 4천200만원 등 5억4천300여만원을 배상하라"고 원고 승소 판결을 내렸다고 밝혔다. 이번 재판은 법원이 하도급대금 미지급 분만 아니라 그 동안 하도급업계에 관행으로 여겨졌던 추가공사 발주를 미끼로 한 하도급대금 감액, 부당 계약해지, 추가계약 교섭 일방파기 등에 제동을 건 것이어서, 앞으로 하도급대금 결정 과정에 상당한 영향이 미칠 것으로 보여져 그 파장이 클 것으로 예상된다.

• Journal of Oral Medicine and Pain
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• v.30 no.2
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• pp.215-230
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• 2005

The study was intended to investigate how dentists in private dental clinic thought on the present claim and review of dental insurance to reflect it in future establishing dental insurance policies. 1,465 dentists who were running own dental clinic in Pusan Metropolitan City and the south part of Kyungsang province were surveyed in February, 2004. A total of 406 copies of finished questionnaire were finally retrieved and analyzed. The findings are as follows. 1. About insurance claim affairs : Most of the subject of insurance claim was by dentist himself or dental hygienist(nurse). Agency claiming was carried under 20% of total insurance claim. 2. The degree of attendance on insurance lecture : The degree of attendance on insurance lecture was relatively low. 3. Filing a protest against insurance claim : Filing a protest against insurance claim was reavealed about half-and-half for "have been" or "have not been". 4. Private clinic dentist,s opinion about the regulations affecting review of dental insurance : Private clinic dentists opinion about current guide for insurance review of dental fee was“the guidance is difficult and unfair cutback of claim fee may be carried”. 5. The affairs about health insurance review agency : About 70% of private clinic dentists have dissatisfaction on health insurance review agency. 6. Standpoint of private clinic dentists about issuance of receipt for dental fee : About 70% of private clinic dentist have an difficulty in issuance of receipt for dental fee. 7. The affairs about change insurance noncoverage treatment to insurance coverage treatment : Most of private clinic dentists hoped that insurance coverage about full mouth scaling, pit and fissure sealant, fluoride application. But they do not hoped that insurance coverage about geriatric denture, prothodontic treatment except precious metal, photopolymerization resin treatment.