• Korean Journal of Culture and Social Issue
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• v.23 no.2
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• pp.183-214
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• 2017

The purpose of this study was to examine the psychological characteristics of affecting never married men and women through analyzing the content of in-depth interviews about the idea of marriage and the reason for never married choice. For achieving this purpose, the in-depth interview was conducted with 9 men and women aged mid-20s to late 30s who said to choose never married life for a long time, and then the content of interview was analyzed using consensual qualitative research. As a result of analyzing the content of in-depth interview, it was derived into 2 areas, 10 sub-areas, and 25 categories. The results of the study were as follows. Firstly, it was found that research participants negatively recognized the marriage and had unrealistic expectation rather than no expectation for marriage. Secondly, most of the research participants felt negative feelings about their parents' patriarchal role, and they did not want to live like their parents. They also reported that they did not see their marriage separated from their parents. Thirdly, most of the research participants felt difficulty in forming relationships with intimate person, and it became more difficult to have expectations about spouses and marriage due to repeated relationship conflict patterns. Fourthly, the research participants showed psychological aspect of experiential avoidance and seeking for individuality in terms of never married choice. Most of the research participants predicted the failure of married life, and reported that they were trying to prevent uncomfortable feelings and sufferings by choosing never married life. Also they reported that individuality considered more important than connection with others(togetherness) and individual value considered more important than collective value. Participants in this study showed negative evaluation or had negative influences on the marriage life of parents and acquaintances. This is more likely to be a passive factor in never married choice, so future research should examine the characteristics of active factors in never married choice.

• Management & Information Systems Review
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• v.35 no.2
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• pp.67-81
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• 2016

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.