• Title/Summary/Keyword: 심판소송

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해양안전심판제도의 개선방안에 관한 연구

  • Lee, Sang-Il
    • Proceedings of the Korean Institute of Navigation and Port Research Conference
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    • 2013.06a
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    • pp.288-290
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    • 2013

  • 해양안전심판제도는 해양사고의 원인을 밝혀 해양안전에 이바지함을 목적으로 하고 있음에도, 실질적으로 원인조사보다는 징계를 주목적으로 하는 것처럼 보일 수 있다. 해양사고가 발생하였을 경우, 지방해양안전심판원은 원인재결 및 징계재결을 하는데, 해기사나 도선사에게 징계재결을 하면 이는 침익적인 행정처분에 해당된다. 이러한 행정처분에 다툼이 있을 경우 중앙해양안전심판원에 구제를 요청하면 행정심판이 된다. 행정심판의 재결에 대하여 다시 대법원에서 다투는 것이 행정소송이 된다. 일반적으로, 행정심판의 재결은 3심제의 재판을 받을 수 있으나, 해양안전심판제도에서 중앙해양안전심판원의 재결에 대한 행정소송은 대법원 전속관할 단심제로 운영되고 있어 헌법의 기본권 중의 하나인 재판청구권에 대한 위헌 논란이 계속되고 있으므로, 이 논문에서는 해양안전심판제도의 본래의 목적인 해양사고 원인규명을 통한 해상안전의 확보 및 징계재결로 인한 침해된 국민의 권리를 구제하기 위한 개선방안을 제안하고자 한다.

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Judgment Litigation about Intellectual Property Rights and Response Strategy of Both Parties (지식재산권 침해에 대한 심판소송과 쌍방 간 대응전략)

  • Jang, Tae-Jong;Kim, Seok-Jin
    • Journal of Information Management
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    • v.37 no.4
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    • pp.141-159
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    • 2006

  • This paper presents the response strategy taken by the both parties who possess and infringe the patent rights in the case of patent litigation occurring in local companies. It is common that many entrepreneurs suffer from patent judgment litigation related to the intellectual property rights. Response strategy on the standpoints of patentees and trespassers are discussed in several cases such as infringement and abuse of patent rights, divulgence of trade secret and invention during employment in small & medium sized enterprises.

  • https://doi.org/10.1633/JIM.2006.37.4.141 인용 PDF

A Study on the Principle of Free Evaluation of Evidence in the Judgement of Korean Maritime Safety Tribunal (해양사고심판에서 자유심증주의의 한계에 관한 연구)

  • Lee, Chang-Hee
    • Proceedings of the Korean Institute of Navigation and Port Research Conference
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    • 2010.04a
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    • pp.422-427
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    • 2010

  • The judgement of 'Koreon Maritime Safety Tribunal'(KMST) influences criminal/civil trials, and thus the judgement must be decided very carefully. The Judge must bear in mind the Principle of Free Evaluation of Evidence is restricted by the admissibility of evidence, in dubio proreo and others. Also, empirical role must be used very carefully with strict proof. Therefore the reasons of the proof shall be expressed on the adjudication.

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A Study on the Improvement of Capital Gains Tax Act through the Analysis of the Precedents of the cases of the lawsuit - Focusing on the transfer of inherited and donated property - (행정소송판례 검토를 통한 양도소득세법 개선방안 - 상속·증여받은 자산의 양도를 중심으로 -)

  • Yu, Soon-Mi;Kim, Hye-Ri
    • 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.

  • https://doi.org/10.29214/damis.2019.38.4.004 인용 PDF KSCI