• Korean Business Review
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• 제14권
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• pp.1-30
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• 2001

To prevent the VAT evasion and to form a sound VAT paying culture, we can draw the policy directions for government as follows: First, it is necessary to strengthen the tax supervision of small business and the administration of tax sources of cash-income industry. Second, the tax-deductible rate of the received tax invoices should be increased in a short-term base, and a simplified taxation system should be abolished in a long-term base. Third, in cases a trader has not received a tax invoice, an additional tax should be applied. Forth, to issue the tax invoice faster and conveniently, it is requested to introduce a new system which issues electronic card of registration when a businessman applies for his/her business registration. Fifth, to make tax standard transparent, it is desirable to punish the violator, relating to credit card regulations, stricter than present and to enforce the electronic bookkeeping. Sixth, for the reduction of noncompliance rate and creating a climate for autonomous, faithful tax return, it is necessary to expand and intensify tax investigation. And also it is necessary to make the level of penalty tax higher up and the level of criminal punishment less down, to keep up tax audit coverage. Seventh, a trader who is eligible for simplified taxation, whose tax base is under 12,000 thousand won, should not be required to pay the value added tax. But it is desirable to cut down them for the fairness of tax burden. Eighth, the effective date of the revised tax law should be fixed. Ninth, it is necessary to reinforce publicity and to educate on tax system and administration, for reducing tax evasion or tax avoidance and encouraging faithful tax return. Tenth, as the tendency of VAT evasion of distribution industry turns out to be the highest, it is requested not only to intensify tax administration on them but also to establish system and incentives, for introducing information system in distribution industry(introducing POS system, computerization of transaction record, establishing EDI between traders).

• Journal of Korean Home Economics Education Association
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• 제31권4호
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• pp.149-161
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• 2019

At present, we are at the point of change of the 4th industrial revolution era due to the development of artificial intelligence(AI) and rapid technological innovation that no one can predict until now. This study started from the question of 'What role should home economics education play in the era of the Fourth Industrial Revolution?'. The Fourth Industrial Revolution is characterized by AI, cloud computing, Internet of Things(IoT), big data, and Online to Offline(O2O). It will drastically change the social system, science and technology and the structure of the profession. Since the dehumanization of robots and artificial intelligence may occur, the 4th Industrial Revolution Education should be sought to foster future human resources with humanity and citizenship for the future community. In addition, the implication of education in the fourth industrial revolution, which will bring about a change to a super-intelligent and hyper-connected society, is that the role of education should be emphasized so that humans internalize their values as human beings. Character education should be established as a generalized and internalized consciousness with a concept established in the integration of the curriculum, and concrete practical strategies should be prepared. In conclusion, home economics education in the 4th industrial revolution era should play a leading role in the central role of character education, and intrinsic improvement of various human lives. The fourth industrial revolution will change not only what we do, or human mental and physical activities, but also who we are, or human identity. In the information society and digital society, it is important how quickly and accurately it is possible to acquire scattered knowledge. In the information society, it is required to learn how to use knowledge for human beings in rapid change. As such, the fourth industrial revolution seeks to lead the family, organization, and community positively by influencing the systems that shape our lives. Home economics education should take the lead in this role.

• The Korean Society of Law and Medicine
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• 제16권2호
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• pp.27-53
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• 2015

Recently, a plastic surgery hospital in Seoul, has been raided following suspicions that ghost surgery was performed by an unauthorized substitute surgeon on a chinese woman who lapsed into a death. Following the incident, an organization to eradicate ghost surgery was created in March by Consumers Korea, founded to protect consumer rights, and the Korea Alliance of Patients Organization. The organization has received reports of illegal medical practices. To substitute another physician without the patient's consent and without his knowledge of the substitution is fraud and deceit and a violation of a basic ethical concept. The patient as a human being is entitled to choose his own physician and he should be permitted to acquiesce in or refuse to accept the substitution. It should be noted that it is the operating surgeon to whom the patient grants his consent to perform the operation. The patient is entitled to the services of the particular surgeon with whom he contracts. The surgeon, in accepting the patient, obligates himself to utilize his personal talents in the performance of the operation to the extent required by the agreement creating the physician-patient relationship. He cannot properly delegate to another the duties which the patient authorizes him to perform personally. 'Ghost surgery' comes under Article 257(Inflicting Bodily Injury on Other or on Lineal Ascendant) of the Criminal Code. Substitution another physician without the patient's consent and without his knowledge of the substitution shall be performed Inflicting Bodily Injury. This is a controversial issue that'ghost surgery' comes under Article 347(Fraud) of the Criminal Code. It maybe controversial that operation substituted by another physician without the patient's consent and without his knowledge of the substitution becomes the component of Fraud. Also, Ghost surgery' comes under Article 27 (Prohibition of Unlicensed Medical Practice, etc.), Article 22 (Medical Records, etc.), Article 33 (Establishment) of the Medical Service Act. The surgeon's obligation to the patient requires him to perform the surgical operation: (1) within the scope of authority granted him by the consent to the operation; (2) in accordance with the terms of the contractual relationship; (3) with complete disclosure of all facts relevant to the need and the performance of the operation; and (4) to utilize his best skill in performing the operation.

• (The)Study of the Eastern Classic
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• 제49호
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• pp.325-355
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• 2012

This research aims to generalize the thoughts of military science of the intellectuals through the books on military arts and science, which were published in the early Joseon Dynasty. In the early Joseon dynasty, it was in a position to establish the foundation in the new monarch internally, and, at the same time, to overcome foreign powers on both northern and southern borders externally. Thus, the books on military arts and science should have to be published under a premise of such situations. Accordingly, the books on military arts and science of those days took account of political stability having reflected the activities not only as the founder of Joseon but also as the military officer in the late Goryeo along with the books' own purpose to found military arts and sciences. The books on military arts and science that published in the early Joseon Dynasty were written mostly based on Chinese military books and its annotations, except some descriptions of the history of war. However, the intellectuals at that time endeavored to redefine military arts and science from the perspective of Confucianism having evaluated Chinese military science books that were biased to boost Machiavellian tactics. As a result of this, the geographical distinctions between China and Korea were the start of an argument for the military arts and science. There were also disputes over the relationships between the military science and the Yin-Yang School, and between the military science and Confucian school. Organizing our country's own history of war for the first time in the early Joseon Dynasty is worth for putting a high evaluation. However, it cannot help but to point out the limits of the books that there are noticeable descriptions about the factors related to toadyism, and that there are no descriptions about the wars against Japanese raiders. The books on military arts and science in the early Joseon Dynasty put emphasis on the commander's leadership that should be good at both literary and martial arts, as well as the harmony in military-to-military relations. After all, the intellectuals in the early Joseon Dynasty had linked the military arts and science to the sages of Confucian school under a premise that scholarship is to be used in combination with martial arts. And, as the nexus between the two, they noted the items of virtue, such as humaneness and righteousness (仁義); ritual and music (禮樂); loyalty and filial piety (忠孝); three fundamental principles (三綱); five moral disciplines (五倫). It can be said that this point is the typical features of the military arts and science in the early Joseon Dynasty, which cannot be found in Chinese military classics.

• (The) Research of the performance art and culture
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• 제36호
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• pp.531-551
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• 2018

The educational trait that the arts and cultural education and dance strive for at a time when the ethical tasks of life is the experience for insight of life. The awareness of time entrusted with the intensity [depth] of artistic and aesthetic experience is to contain its implication with policy and system. In the policy territory, broad perception and strategy are combined and practiced to produce new implication. Therefore, on the basis of characteristics and spectrum persuaded at a time when the arts and cultural education and dance education are broadly expanded, the result of this study after taking a look at the role of dance education within the arts and cultural education is shown as follows. The value striving for by the culture and arts education and dance education is to structure the life form with the artistic experience through the art as the ultimate life description. This is attributable to the fact that the artistic trait structured with self-understanding and self-expression contains the directivity of life that is recorded and depicted in the process of life. The dance education in the culture and arts education has the trait to view the world with the dance structure as the comprehensive study as in other textbook or art genre under the awareness of time and education system category within the school system and it has diverse social issues combined as related to the frame of social growth and advancement outside of school. When taking a look at the practical characteristics (method) of dance based on the arts and cultural education business, it facilitates the practice strategy through dance, in dance, about dance, between dance with the artist for art [dance]. At this time, the approachability of dance is deployed in a program based on diverse artistry for technology, expression, understanding, symbolism and others and it has the participation of enjoyment and preference. In the policy project of the culture and arts education, the dance education works as the function of education project as an alternative model on the education system and it also sometimes works as the function for social improvement and development to promote the community awareness and cultural transformation through the involvement and intervention of social issues.

• Korean Journal of Heritage: History & Science
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• 제45권1호
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• pp.4-15
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• 2012

Sam-Tai-Ji has been used as one of the korean traditional symbol patterns including the emblem of the Seoul olympic. Despite Sam-Tai-Ji included in 태극(Tai-Ji:太極), it has been interpreted widely as Sam-jae(三才)theory called Tian(天), Di(地) and Ren(人), or Tian, Di and Ren harmony thought(天地人 調和思想) by some religion groups and some intelligent people without exact philosophical poofs. For this reason, this research on Tai-Ji(太極) pattern follows. Although Joseon dynasty selecting Confucianism as a ruling principle, it accepted Buddhism, Taoism and Shamanism by applying them to royal tombs not officially but privately. For example, If Confucianism has to be expressed in the public places, Er-Tai-Ji(二太極) pattern having an expressing type of Li-Ben-Lun(理本論) was employed, in the private places like royal tomb construction, Er-Tai-Ji(二太極) pattern having an expressing type of Qi-Ben-Lun(氣本論) was employed. To figure out clear identification of Sam-Tai-Ji(三太極) and Er-Tai-Ji(二太極), this research was conducted to study on the change process of Tai-Ji(太極). It has been considered that Tai-Ji(太極) pattern has something to do with universe in these countries such as Korea, China and Japan. In Tai-Ji(太極) pattern, Sam-Tai-Ji had been used more widely than Er-Tai-Ji(二太極) untill the Han Dang dynasty. The meaning is also indicated as Yin-Yang-Te(陰陽德) in the books like "Hanseo(漢書)" "Yulryeokji(律曆志)". But, in the chinese history, there was a change of the pattern into white spot Er-Tai-Ji(二太極) in "KoTaiJiDo(古太極圖)". It had been interpreted as "Yin-Yang and vitality(陰陽生氣)." since Song Dynasty when Confucianism settled down. In this process, unlike Wu-Ji(無極), Li(理) means immateriality. So Yin-Yang(陰陽) and Li(理) were expressed with the form of Er-Tai-Ji(二太極). Therefore, Sam-Tai-Ji(三太極) is the pattern that stands for Yin-Yang-Te(陰陽德). It means that Yin-Yang(陰陽) gives a life to all the living things, grows them along with Te(德). It developed and flourished in Taoism and Buddhism accepting spirit existence. It is the universe view that Qi(氣) is an entity.

• The Journal of Korean Philosophical History
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• 제56호
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• pp.81-117
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• 2018

The purpose of this study is to clarify the overall features and its meaning of the Gaebyok(開闢) through the intercomparison of the Gaebyok idea that is the core idea of a newly risen modern religion in Korea. Limitation of most studies so far is that they have stayed in the fragmentary study on the Gaebyok idea of each new religion. In order to overcome this problem, first of all, the Gaebyok idea was studied from a philosophical point encompassing the cosmological view of time in the book of changes. And based on this methodological foundation, with organizing the existing result of study, the process of development and characteristics in the Gaebyok idea of a posteriori Donghak(東學), Right I Ching (正易), Won Buddhism(圓佛敎), and Kangjeungsan(姜甑山) was investigated respectively. And through comparing and analyzing each Gaebyok idea, the similarities and differences between each other were organized. The founders of new religions thought that a great change in the universal and natural luck was made before and after the point of their living. The concept of the frequency of revolution theory is the concept to explain the aspect of transition according to the frequency of revolution(運度) of the cosmological nature that returns to the beginning, and in the idea of the posterior Gaebyok, this content and concepts is contained as it was. This study showed that the concept of the frequency of revolution theory in an apriority and a posterior like those becomes appeared in some preaches of Suun, Ilbu, Sotaesan and Jeungsan. An apriority in the Gaebyok idea of new religion is the world of crisis that represents the limited condition of human being, and a posterity means the religious ideal world realized through the power of the absolute being or a dramatic universal change from that limited circumstances. So the Gaebyok ida is a kind of an universal eschatology and religious view that expects the coming of ideal world in the future. In addition, since the universal eschatology is a kind of a view of time, it inevitably has an issue how long time apriority and a posterity included in it have. And especially, it becomes to premise the content how the social condition and human condition change in an apriority and a posterity. Accordingly, in this study, based on the understanding of the view of time in the cosmological level, the content of answers that each newly risen religion discloses was listed and analyzed with comparison. It can be considered that Suun took charge of a mission to deliver the message through being possessed of a god in heaven who is able to be called a transcendental existence, Ilbu disclosed the coming of the world of a posterity beyond an apriority through the Book of Changes(易學), Jeungsan proclaimed himself as the absolute being who could make such a posterity and bring it, and Sotaesan proposed the Gaebyok of mind in order to meet with the world of a posterity and to live in that era.

• (The)Study of the Eastern Classic
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• 제49호
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• pp.39-71
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• 2012

This paper examines Jang Hyeongwang's cultural awareness and the way of practice by focusing on his spirit of humanities in relation to the understanding of territory and bibliographic materials. In fact, this starts from conflicting evaluations on Jang Hyeongwang's way of learning in the field of Korean history. Jang Hyeongwang emphasizes realization of humanity, which is considered as basic framework of culture. He claims the indivisibility of Dao(道) and culture(mun文) by arguing that almighty principle of Dao manifests itself through phenomena of culture. In other words, Dao is the root of culture and, at the same time, culture is the necessary element of making Dao valuable. Furthermore, he insists that realization of human culture is the gist of manifesting the pattern of nature. In this vein, the roles of human beings are so important in creating humanistic civilization. He considers all kinds of human affairs as the contents of humanistic culture, which are contained in six classics. Especially, He says that the moral is reality of human culture and that literature is a literal expression of humanistic spirit. Thus, he criticizes that there are literatures without moral practices. He pays a special attention to his indigenous culture. He links the cultural understanding of geography, which is the foundation of realizing humanistic spirit, to awareness of Korean territory and grasps the territory in the light of topography of geographic power. Thus, he defines it as "Central Field" which bears comparison with China (middle kingdom). With the positive understanding of his country, he insisted that Korean indigenous culture and custom are as much advanced as China and was so proud of the moral characters and norms that Korean people had formed so far. Moreover, Jang truly exhibited affection to Korean literature, which had formed through Korean history. Kim Hyu, one of his students, activates Jang's will to preservation of Korean culture. Over twenty years, Kim completed Collected Record of Korean Literatures(haedong munhon ch'ongnok 海東文獻總錄). Actually, he started the preparatory works for compiling them. We should keep in mind that this compilation was completed following Japanese Invasion of Korea in 1592. It means that he has cultural awareness of preserving Korean literal heritages. Hence, it can be evaluated as the results of the enhancement of national studies. We have seen that He truly highlights realization of humanistic spirit by insisting the practices of moral values. In fact, his mind is linked to genuine affection to Korean territory, culture and literatures. Such affection can be paraphrased as moral awareness of humanity and its practices. In conclusion, his humanistic spirit should be understood as strong belief on universality of human morality. His cultural awareness of homeland and the will to practices should be considered as cultural pride of Korean intellectual traditions rather than following Chinese culture blindly.

• The Journal of Korean Philosophical History
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• 제58호
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• pp.201-243
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• 2018

Understanding the theory of how a religion accepts the perspective on death is a prerequisite to grasp the identity and characteristics of such religion. Furthermore, contemplating the perspective on death, itself has a significant meaning as the contemplation provides an insight on how religion has, currently is and how it would influence the practical life of the human race. This current study compares and analyzes the perspective on death accepted by New Religions of Jeungsan, Confucianism and Taoism. By comparing the perspectives on death, this study seeks to conclude the similarity and discrepancy of New Religions of Jeungsan, Confucianism and Taoism. The objective of this study is to summarize the religious characteristic and identity of New Religions of Jeungsan, and the social role of New Religions of Jeungsan. How does New Religions of Jeungsan preach afterlife? This question implies varieties of questions including: In what shape or form does human exist in afterlife?; Does human maintain their original identity in afterlife?; What happens to relations with family members in afterlife?; What is one's role in afterlife, and what would one experience in afterlife? or Does soul transmigrate or are reborn? This current study compares the answers to these questions one by one with Confucianism and Taoism.In general, this current study was conducted with a non-religious methodology. Death can be explained in three different domains: the psychological domain explaining the individual psychological awareness upon encountering death; the philosophical-religious domain explaining the death through the philosophical understanding of the human concept; and the socio-cultural domain explaining death through the social ceremonies upon death.This current study focuses on the philosophical domain of the perspective on death accepted by New Religions of Jeungsan, with a comparison of the socio-cultural significance. To understand the perspective on death preached by New Religions of Jeungsan, It is indispensable to explain the five key elements of Hon(魂), Baek (魄), Shin(神), Young(靈) and Seon(仙) that construe death. The perspective on death preached by New Religions of Jeungsan imposes a multi layer of acceptance and overcoming. This current study complements the problems and limits of previous studies by comparison with Confucianism and Taoism. Throughout this process, this current study intends to highlight the key elements of the perspective on death preached by Deasunjinrihoe, and identify the aspects of each key element. With the sophisticated discussion of the perspective on death provided by New Religions of Jeungsan with clarity, this current study will provide grounds for future studies to extract, in detail, the aspects of the perspective on death preached by New Religions of Jeungsan, in further subjects including: discussions on death such as rituals for death, treatment of bodies, funerals, educating death, euthanasia, or suicide; discussions on the existence of hell; discussions on psychological aspects of ones who encounter death; or discussions on rebirth of those who died during the creation era. This current study will provide an overview on what kind of perspective on death does those who are faithful to New Religions of Jeungsan have and currently are living their life with.

• Journal of the Daesoon Academy of Sciences
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• 제33집
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• pp.91-145
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• 2019

This study aims to reveal that Daesoon Jinrihoe Yeoju Headquarters Temple Complex is a sacred place of Gaebyeokgongsa (the Reordering Works of the Great Opening) through the logic of the energy of form in Feng-Shui studies. The Headquarters Temple Complex can illuminate the lamp of coexistence, emerge as a place for cultivation, and support the era of human nobility with Gucheonsangje (the Supreme God of the Ninth Heaven) as an object of faith. Virtuous Concordance of Yin and Yang, Harmonious Union between Divine Beings and Human Beings, the Resolution of Grievances for Mutual Beneficence, and Perfected Unification with Dao are the mission statements of this great site. For this purpose, it is necessary to investigate the headquarters according to integral Feng-Shui Theory. Doing so can provide proof that the geographic location, landscape, yin-yang harmonizing, and flowing veins of terrestrial energy at Headquarters Temple Complex are all profoundly auspicious. At the same time, this data also allows further study into the interactions of dragon-veins, energy hubs, surrounding mountains, and watercourses, which reveal how Daesoon Jinrihoe Yeoju Headquarters Temple Complex promotes the basic works of propagation, edification, and cultivation and three societal works of charity aid, social welfare, and education for the purpose of global propagation, saving beings, and building an earthly paradise by reforming humanity and engaging in spiritual civilization. This must be done on site with proper Feng-Shui in order to open up the era of human nobility upon the Great Opening of the Later World. As the center of the religious order, Daesoon Jinrihoe, Yeoju Headquarter Temple Complex has the general Feng-Shui characteristic of Baesanimsu (a back supported by a mountain and a front facing water). Through discussing the Feng-Shui of Daesoon Jinrihoe's Yeoju Headquarters Temple Complex as the center of humankind's resolution of grievances for mutual beneficence, this study would explore growth-supporting land that delivers future rewards through Feng-Shui symbolism and the ethical practice of grateful reciprocation of favors for mutual beneficence. This exploration will reveal how the geographical features and conditions of the Yeoju Headquarters Temple Complex make it a place fit for spiritual cultivation. It is a miraculous luminous court surrounded by mountains, where auspicious signs in eight directions gather. Its veins of terrestrial energy harmonize with clean water energy as it is affectionately situated within its natural environment. Its location corresponds with the Feng-Shui theory of dragon-veins, energy hubs, surrounding mountains, and watercourses. Thus, with regards to the Feng-Shui of Daesoon Jinrihoe's Yeoju Headquarters Temple Complex, this study examines the flows of mountains and waters and focuses on how the site is based on the logic of Feng-Shui. More generally, the geographical features of the surrounding mountains are likewise examined. An analysis of the relationship between Poguk (布局) of Sasinsa (animal symbols of the four directions, four gods, including blue dragon of the east, red phoenix of the south, white tiger of the west, and black tortoise of the north) and the location will be provided while focusing on the Yeoju Headquarters Temple Complex. This study supports the feasibility of further Feng-Shui studies of the Yeoju Headquarters Temple Complex based on traditional geomancy books that focusing on Hyeonggi (Energy of Form) Theory.