• 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.

• International Commerce and Information Review
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• v.19 no.3
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• pp.197-214
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• 2017

It requires professional knowledge and much time to judge intellectual property rights infringement. The duties of customs administration are the balance between the propositon of trade facilitation through rapid clearance and the thesis of social security through exact examination. There is a view that the criminal procedure law control is necessary to the goods inspection of clearnce procedure if it is related to crimianl investigation. However, it seems that the customs law does not consider the goods inspection investigation as the investigation under judicial control, but only the mere administrative investigation. It can be said that the inspection of goods by customs law functioning as a clue of investigation is confined to the ordinary goods inspection, including the screening test. Searching for specific articles by specific informaition should be under the control of criminal procedure law because it constitutes the commencement of criminal investigation in criminal cases. This interpretation could be an opportunity as a harmonious operation between the goods inspection of customs clearance and the search and seizure of criminal procedure.

• Journal of Korea Fair Competition Federation
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• no.26
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• pp.34-45
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• 1997

세계 경제질서의 급속한 변화에 따라 최근에 많은 선진국들이 경쟁법을 개정하거나 앞으로 개정할 움직임을 활발히 전개하고 있다. 특히 이중에서 글로벌 경제의 급속한 진전에 따라 여기에 대응하기 위한 경쟁법의 개정 움직임도 활발하게 이루어지고 있음을 음미해보아야 할 것이다. 미국은 반트러스트법의 개정을 검토하기 위하여 공청회를 개최하고 ''95년 5월 ''새로운 하이테크 글로벌 시장에서의 경쟁정책''이라는 보고서를 발표하였으며, 이에 따라 합병심사에서 효율성을 앞세워 미국 국내기업의 해외 진출을 지원하고 합병을 용이하게 하도록 ''92년에 제정된 합병 가이드라인을 개정하였다. EU의 구주위원회도 기업결합의 글로벌화가 촉진되도록 ''96년 7월 합병규제규칙을 개정하여 업계가 손쉽게 합병을 할 수 있도록 절차에 있어 일원적 처리의 범위를 확대하였으며, 기업의 규제대상이 되는 연간 매상고기준을 인하하고 합병심사의 대상기업이라도 경쟁상 중대한 문제가 발생하지 않는 것으로 판단되면 공동체 시장에서 적합성을 선언할 수 있도록 하고, 경쟁제한법 협정의 적용제외 규정에서 수직적 제한에 대한 경쟁법 적용여부의 결정은 당사자의 시장점유율을 고려해서 적용여부를 결정하는 등 폭넓은 선택이 가능하도록 개정하였다. 이에 따라 EU국가인 독일, 영국, 프랑스 등의 EU회원국들은 EU합병규제규칙 및 EU경쟁법과의 조화가 이루어지도록 자국의 법체계를 정비하고 있다. 이에 따라 독일은 지난 ''97년 7월 31일에 경쟁제한금지법 제정 이후 40년만에 근본적인 개정의 필요에 따라 EU경쟁법과의 조화, 카르텔에서 적용제외 규정을 글로벌 경제구조에 맞도록 과감히 삭제$\cdot$축소하고, 합병규제대상의 매상고기준을 상향(5억$\right$10억마르크)하고 법체계를 명확하고 알기 쉽게 정리하는 개정(안)을 발표한 바 있다. 그리고 영국 무역산업성 장관은 지난 ''97년 8월 7일 영국의 경쟁법개정(안)을 금년 가을까지 성립을 목표로 발표하였는데, 그 주요 내용은 반경쟁적 협정 및 시장지배력 남용에 대한 강력한 억제력과 중대한 남용행위에 제재금을 부과함으로써 경쟁을 통한 소비자의 이익과 선택을 확보하고 산업계의 불필요한 부담을 경감토록 하여 글로벌시장 경쟁에서 혁신과 투자를 자극하도록 유도하였고, 프랑스는 생산업자와 유통업자에 의한 부당염매금지 제도를 도입하고 경쟁제한행위금지 위반시의 벌칙을 강화했다. 일본은 치열한 국제경쟁에 대응하고 경제구조의 개혁과 사업자활동을 보다 촉진하기 위하여 지난 1997년 6월 11일 일본독점금지법을 개정하여 독점금지법에 위배되지 않는 범위에서 지주회사 설립 금지를 해체하고 대규모회사 주식보유총액제한 규제대상을 완화하는 한편 국제계약신고제도를 폐지하였다. 캐나다는 합병신청서 제출기간을 연장하고 통신판매를 직접규제대상으로 경쟁법 개정을 준비하였고, 호주는 거래관행법을 개정하여 연방정부와 주$\cdot$준주 정부간의 경쟁정책의 법적용을 통일하고 거래관행법 적용을 모든 사업에 확대하며, 재판매가격유지행위의 금지대상에 용역(전기통신서비스)도 포함시키고 시장참입을 촉진하는 제도를 신설하였다. 뉴질랜드는 합병이 국내시장에 영향을 주는 경우에는 외국에서의 합병에도 경쟁법을 확대적용하도록 하였다. 위와 같이 세계의 많은 국가에서 경쟁정책에 대한 새로운 동향과 공정거래법에 대한 개정작업이 활발히 이루어지고 있는데, 본고는 미국, EU, 독일, 영국, 프랑스, 일본, 캐나다 및 호주와 뉴질랜드 등 주요선진국에서의 공정거래법 개정 동향에 대한 주요 내용을 소개한 것이다.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.9 no.3
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• pp.129-138
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• 2014

After global economic crisis, China has become one of the two pillars in the global economies and the country contributing to the Korean economy. Nevertheless, the research on Chinese financial market, particularly capital market, is rare to date. This study examined the growth enterprise market that emergedat the Shenzhen stock exchange and made comparative analysis on before and after listing for the Chinese small and medium sized firms and venture firms. The listing requirements at the Chinese growth enterprise market for the technologically innovative venture firms and fast-growing small and medium sized firms with financing purpose were more alleviated than the main board of Shenzhen stock exchange. Moreover, the listing procedures are simplified as well. Accordingly, many Chinese enterprises tend to list and the competition for listing is also intense. In particular, with the 36 initially listed firms at growth enterprise market as the research target, the investigation for the business performance before and after listing reveals that the three indexes including return on common equity, debt ratio and operating profit growth rate dropped dramatically for most all the firms. That is, the profitability and growth for the venture firms and small and medium sized firms listed on the Chinese growth enterprise market decreased rapidly after going public, only the stability improved due to the great financing. Taking a step forward, this phenomenon may result from the exaggerated reporting for the business performance before listing with the purpose of going public by the venture firms and small and medium sized firms. Thus, Chinese Securities Regulatory Commission should strengthen the accounting evaluation standard and regulation for the listing firms before going public. In addition, strict sanctions should be imposed on the firms with fraudulent accounting to establish healthy capital market.

• 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.

• Korean Journal of Social Welfare
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• v.58 no.1
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• pp.395-423
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• 2006

The purpose of this study was to investigate the various contents of legal life's conflicts and constitutional applications by analysing on the constitutional judicial precedents regarding to social welfare law. The total cases of constitutional precedents are 62 totally, and 22 precedents among 62 are analysed through content analysis. These 22 constitutional precedents consist of nine cases of concerning Social Insurance Act, six cases in National Pension Act, two cases in National Basic Livelihood Protection Act and one cases in Social Welfare and Service Act. The major contents of these precedents are regarding to operational principles of social insurance system, rule of entitlements, benefits, social welfare organizations and the constitutional right such as property right, equal right, right of happiness. And also there are precedents to review how the rule of Act is interpreted or how the process of right protection is. Findings in this study show that Korean Constitutional Law has characteristics of welfare nationalism and social capital economics orientations, and sanctions legislation and administration discretion.

• The Korean Journal of Archival Studies
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• no.59
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• pp.159-206
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• 2019

This study aims to analyze the details of the executive order of the president of the United States, which have been developed in the country's administrative system to institutionalize the guarantee of the people's right to know the classified records, as well as to protecting national secrets. This study also aims to present any implications for the development of the classified record management system of Korea. To this end, the previously issued EO concerning the classified records management were reviewed in terms of its classification, safeguard, and declassification. The analysis results showed that the EO by the president established and prescribed the special access program for national secrets, the system to exempt and suspend the automatic declassification, and the sanctions for protecting national secrets. The EO also established and prescribed the appointment system for the person with the authority to classify record, automatic declassification program, and Mandatory declassification review system, as well as the procedures for historical researcher and certain former government personal to access the classified records with the purpose of guaranteeing people's right to know. As a result, this study identified implications for the development of Korea's classified record management system, as follows : First, it is necessary to restructure the current classified record management system, by changing the operations that is dependent on the director of the National Intelligence Service to the one that is dependent on the President. Second, it is necessary to legislate a separate special law for the classified record management system. Third, a standing supervisory body should be established for the integrated management and for the consistent and routine supervision of the classified record management. Fourth, it is necessary to establish procedures to further review the classification of classified record to correct the defects of the current classification system, which has been abused and mismanaged by the national agencies and organizations that produce classified record.

• Journal of the Korea Institute of Building Construction
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• v.17 no.4
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• pp.385-391
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• 2017

The warranty liability period for defects in apartment buildings by work type is not based on scientific analysis, making the appropriateness of the term a culprit behind the lawsuits. Therefore, this research aims to evaluate the appropriateness of the warranty liability term of apartment buildings by identifying the current status of defects, in particular, caused by finishing works. That is because the number of defects, caused during the finishing works, accounted for the largest portion of the total defect cases of apartment buildings reported to the Apartment Defect Dispute Mediation Committee under the Ministry of Land, Infrastructure, and Transport of Korea between 2010 and 2011. The result from analyzing claims for defect repairs of the finishing works showed that most cases by work type continued to be made after two years, and only about 60% were charged within the warranty period. And, defects by work type have correlation, which needs to be considered for a better construction technique. Considering a low correlation between the possibility of defects and the construction performance rankings, which are highly relevant to the apartment preference. It is believed that there needs to be a qualification process for agencies that actually performs finishing works.

• Korean Journal of Construction Engineering and Management
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• v.7 no.6
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• pp.193-201
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• 2006

The Evaluation system of Excellent Construction Technology has been operated for 15 years from 1990 in Korea. 443 technologies have been certified as Excellent Construction Technology(ECT) and those ECTs are adapted over 20,000 times into the construction projects. As a result of investigation, new technology evaluation system became a stable stage because new technology evaluation system has assigned about 433 and also applied more than 20,000 times in construction sites in 2004. However, it was indicated to a large problem that there aren't still detail criteria of cost assessment for using ECTs. Therefore, we analyzed the status and problems of the cost of using ECTs and suggested some useful ideas which are reviewed by various aspects. Specially we suggested specified criteria for the cost assessment of using ECTs. It is based on the scheduled construction cost and determined the rate $({\bullet}{\cdot})$ of using ECTs. To adapt ECTs into construction projects nationwide not only it is very important to certify better new technologies but also it is required to make the criteria of cost assessment for using ECTs.

• The Journal of the Korea Contents Association
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• v.18 no.4
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• pp.10-17
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• 2018

Most of the privacy officers of organizations are hard to think of the corrective action about deficiencies of the PIMS(Personal Information Management Systems) certification. Because, it is difficult to define the priority of the complementary measures due to the unique characteristics and procedures of personal information protection for each organization. The purpose of this study is to evaluate the priority of the complementary measures using the Analytic Hierarchy Process(AHP). According to the results, it is important to comply with the legal requirements in the first tier. The second tier, PIMS experts answered that dedicated organization, password management, and agreement of the subject are important. Above all, agreement of the subject was found the highest priority for complementary measures about PIMS's deficiencies.