• The Journal of Korean Philosophical History
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• no.32
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• pp.215-249
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• 2011

This essay reflects on the modernity of Korea by examining the transformation of the traditional knowledge system from a historico-semantic perspective with its focus on the opposition and collision of the old and the new conception occurred in the early period(1890~1910) of the acceptance of the Western modern civilization. With scientific success, trick of reason, Christianity and evolutionary view of history, the Western modernity regarded itself as a peak of civilization and forced the non-Western societies into the world system in which they came to be considered as 'barbarism(野蠻)' or 'half-enlightened(半開).' The East Asian civilization, which had its own history for several centuries, became degraded as kind of delusion and old-fashioned customs from which it ought to free itself. The Western civilization presented itself as exemplary future which East Asian people should achieve, while East Asian past traditions came to be conceived as just unnecessary vestiges which it was better to wipe out. It can be said that East Asian modernization was established through the propagation and acceptance of the modern products of the Western civilization rather than through the preservation of its past experience and pursuit of the new at the same time. Accordingly, it is difficult to apply directly to East Asian societies Koselleck's hypothesis; while mapping out his Basic Concept of History, he assumed that, in the so-called 'age of saddle,' semantic struggle over concepts becomes active between the past experience and the horizon of expectation on the future, and concepts undergoes 'temporalization', 'democratization', 'ideologization', 'politicization.'The struggle over the old and new conceptions in Korea was most noticeable in the opposition of the Neo-Confucian scholars of Hwangseongsinmun and the theorists of civilization of Doknipsinmun. The opposition and struggle demanded the change of understanding in every field, but there was difference of opinion over the conception of the past traditional knowledge system. For the theorists of civilization, 'the old(舊)' was not just 'past' and 'old-fashioned' things, but rather an obstacle to the building of new civilization. On the other hand, it contained the possibility of regeneration(新) for the Neo-Confucian scholars; that is, they suggested finding a guide into tomorrow by taking lessons from the past. The traditional knowledge system lost their holy status of learning(聖學) in the process of its change into a 'new learning(新學),' and religion and religious tradition also weakened. The traditional knowledge system could change itself into modern learning by accepting scientific methodology which pursues objectivity and rationality. This transformation of the traditional knowledge system and 'the formation of the new learning from the old learning' was accompanied by the intersection between the old and new conceptions. It is necessary to pay attention to the role played by the concept of Sil(hak)(實學) or Practical Learning in the intersection of the old and new conceptions. Various modern media published before and after the 20th century show clearly the multi-layered development of the old and new conceptions, and it is noticeable that 'Sil(hak)' as conceptual frame of reference contributed to the transformation of the traditional knowledge system into the new learning. Although Silhak often designated, or was even considered equivalent to, the Western learning, Neo-Confucian scholars reinterpreted the concept of 'Silhak' which the theorists of civilization had monopolized until then, and opened the way to change the traditional knowledge system into the new learning. They re-appropriated the concept of Silhak, and enabled it to be invested with values, which were losing their own status due to the overwhelming scientific technology. With Japanese occupation of Korea by force, the attempt to transform the traditional knowledge system independently was obliged to reach its own limit, but its theory of 'making new learning from old one' can be considered to get over both the contradiction of Dondoseogi(東道西器: principle of preserving Eastern philosophy while accepting Western technology) and the de-subjectivity of the theory of civilization. While developing its own logic, the theory of Dongdoseogi was compelled to bring in the contradiction of considering the indivisible(道and 器) as divisible, though it tried to cope with the reality where the principle of morality and that of competition were opposed each other and the ideologies of 'evolution' and 'progress' prevailed. On the other hand, the theory of civilization was not free from the criticism that it brought about a crack in subjectivity due to its internalization of the West, cutting itself off from the traditional knowledge system.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.40 no.4
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• pp.1-14
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• 2022

The ancient North-East Asian royal garden is divided into three types, located in the north inside the palace, in the north outside the palace, and in the south inside or outside the palace, depending on the location relationship between the royal capital and the royal palace. The first is a typical royal garden that follows the ancient Chinese court system of the Chao-hu-chim(前朝後寢). The second is a royal garden located independently of the royal palace, which extends to Geumwon(禁苑). The third is located in the south of royal palace and is the royal garden specialized in Yurak(遊樂) or Hyangyeon(饗宴). The types of ancient North-East Asian royal gardens are classified according to the relationship between main palace(正宮) and secondary palace(別宮), detached palace(離宮), and Geumwon(禁苑), and each has unique characteristics. The first has been established as the garden of the main palace, including the royal garden at Wanggung-ri site in Iksan(益山 王宮里 遺蹟), Han Chang'an capital(漢 長安城), BeiWei Luoyang capital(北魏 洛陽城), Jiankang capital in Southern Dynasties(南朝 建康城), and Daminggong(大明宮) in Tang Dynasty. Here, the royal garden is divided into Naewon(內苑) inside the royal palace and Geumwon(禁苑), outside the royal palace. On the other hand, the second is the royal garden that the royal palace and Geumwon(禁苑) are united. The third is the royal garden that forms part of the royal palace or is independent of the royal palace, and has been specialized as a secondary palace(別宮) and detached palace(離宮). China created the model of ancient North-East Asian royal gardens, and based on this, Baekje, Silla, and Japan of Korea influenced each other and developed a unique palace by showing their originality. The royal garden at Wanggung-ri site in Iksan(益山 王宮里 遺蹟) was influenced by royal gardens of Wei-Jin and Northern & Southern Dynasties(魏晉南北朝). And royal gardens of the Sabi Capital(泗沘都城) were influenced by royal gardens of Jin(秦), Han(漢), Sui(隋), and Tang(唐), and royal gardens of Silla(新羅) were influenced by the royal gardens of Baekje(百濟) and Silla. However, each of these royal gardens also has its own unique characteristics. From this aspect, it can be seen that the ancient North-East Asian court had different lineages depending on the region. Anhakgung Palace in Pyongyang(平壤 安鶴宮) is more likely to be viewed as the Three Kingdoms period than the Goryeo Dynasty. However, it is difficult to raise it to the 5th and 6th centuries due to the overlapping relationship and relics of the lower part of Anhakgung Palace(安鶴宮), and it is generally presumed to be the middle of the 7th century. The royal garden at Anhakgung Palace is a secondary palace(別宮) or detached palace(離宮) that corresponds to the palace of Jang-an capital(長安城) in Pyongyang and is believed to have influenced Dongwon garden(東院庭園) of Heijokyu(平城宮) and Donggung(東宮) and Wolji(月池) in Gyeongju. From this point of view, Dongwon garden(東院庭園) of Heijokyu(平城宮) seems to be related to the palaces of Goguryeo, Baekje, and Silla. This study has many limitations as it focuses on its characteristics and transitions due to the location of the palace in the large framework of ancient North-East Asian royal capital. If these limitations are resolved little by little, it is expected that the understanding of ancient North-East Asian royal gardens will be much wider.

• (The) Research of the performance art and culture
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• no.38
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• pp.349-383
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• 2019

This discussion is focused on Donghaeanbyulsingut's 'gutchum-pan to pray'. 'Gutchum-pan to pray' is repeated in almost all of the geori in Byulsingut, so it is a crucial chum-pan that can never be disregarded in understanding Byulsingutchum. Meanwhile, it supposes that Donghaeanbyulsingut is grounded on the activity of producing 'praying (words) and dance (motions)' within its relationship with the structure of capitalistic society along with the context of traditional rituals. The motion that is newly generated as a response to the concrete expression of 'praying' conducted by a mudang (a shaman), that is, the expression coming from the inside associated with the praying is seen as gutchum. This dance is bound to be in competition and interest among shaman groups, and they tend to influence one another. If praying leads to dance, a mudang can gain profits from capital as well as the value of labor. When the mudang succeeds in forming a bigger bond of sympathy with her praying, the object of praying gets more eager to select byulbi and dances a heoteunchum (impromptu dance) more vigorously. This means that a mudang's ability to perform a ritual is associated with the object of praying's consumption. With his impromptu motions, the object of praying comes to go into 'the field of consumption' within the structure of capitalistic competition before he is aware of it. Behind the communication that praying leads to dance, a lot of things are associated with one another organically. 'Gutchum-pan to pray' is generated by the continuous movement of diversity and unity that the time has within the ritual of the mudang and the object of praying. It continues to create the future 'self' that is different from the present 'self', and it means that he expects variability from the present 'self' through 'gutchum-pan to pray'. The mudang also prays for him arranging the variability of the other (the object of praying) inside her labor. In a big picture, of course, the mudang expects the variability of herself, too, which is connected to the value of her labor. The variability that they expect forms a crucial axis that determines where the flow of time and space that the 'gutchum-pan to pray' has is directed to. The contents of praying are directly related with the villagers' lives, and what leads to dance is mostly related with their jobs. This implies that what the mudang experiences in her everyday consuming activity is directly associated with the villagers' activity for earning money. In other words, the contents of that praying change constantly according to the flow of capitalistic economy. Also, those striving to respond to it before anyone else also expect better life for them by substituting their self to the 'gutchum-pan to pray' eagerly. If so, who are the ones that generate 'gutchum-pan to pray'? This can be understood through relationship among mudangs, relationship between the mudang and villagers, and also relationship among villagers. Their relationships can never be free from the concepts like labor in capitalistic society, consumption and expenditure, or time; therefore, they come to compete with the other, the present self, or the better self within the diverse relationships. This gets to be expressed in any ways, words or motions. And the range that covers the creation of either group or individual 'gutchum-pan to pray' in the village is the village community. Outside the range, it is upsized to the competition of the village unit, so individual praying may become diminished more easily. Although mudangs pray in each geori, it does not mean all praying leads to dance. Within various relationships between mudangs and villagers, 'gutchum-pan to pray' comes to be generated, repeated, and extinct. As it is mitigated to more positive competition, it does not lead to gutchum any longer. In other words, repeating 'gutchum-pan to pray' previously created has turned the object of praying into the state different from the former. Also, the two groups both have experienced the last step of Byulsingut, and at that point, praying does no longer lead to dance. In other words, from the position of the shaman group, it is the finish of their labor time and ritual performance, and from the perspective of the villagers, it means the finish of consuming activity and participation in a ritual. The characteristics of 'gutchum-pan to pray' can be summarized as follows. First, it goes through the following process: competition in the village group → competition in the group → competition among individuals. Second, repeated praying does not lead to 'gutchum'. Third, in the cases of praying for each of the occupation groups, the mudang can induce a bond of sympathy from the objects of praying directly, and this lead to dance. Fourth, the group that fails in being included in the category of praying gets to be alienated from 'gutchum-pan to pray' repeatedly.

• Journal of Oral Medicine and Pain
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• v.32 no.1
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• pp.9-33
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• 2007

In the field of dentistry, there existed relatively few emergency patients or patients who need intensive care and thus had low medical dispute rates. However, these days, there is a general tendency of increased medical disputes. Although many medical disputes are caused by medical accidents of the dentists, because dental assistants are also lawfully involved in practicing dentistry, there is a possibility of medical disputes or medical accidents caused by dental assistants. Therefore, the role of the dental assistants cannot be ignored. This study consists of a survey given to dental hygienists currently working in general hospitals, dental hospitals and private dental clinics. Following is the results of the analysis of 275 respondents' backgrounds, medical disputes rates including patients' complaints, their understanding of medical regulations and their general understanding of overall dental practice and medical disputes. 1. 251 of 274(91.6%) respondents doubted the risk of medical accident and dispute. 2. 81(29.5%) dental hygienist experienced complaint from patients. They have been working in the private dental clinic, the rate of this experience was high. 3. 349 case of 1805(19.3%) the complaints by patients, highest percentage among its category, were those regarding dental fees and poor service. 4. 129 case of 1805(7.1%) patients' complaints, highest percentage among it's subcategory, were those regarding the absence of explanations of precautions or request of agreements before dental treatment. 5. 252 of 267 (94.4%) dental hygienists chart after a scaling treatment. However, only 55(20.7%) dental hygienists chart the fact of explaining the precautions. 6. 6(2.2%) dental hygienists do not inspect patients' medical history, if patients don't mention it. 7. 104 of 274(38.0%) dental hygienists responded to be capable of administering first aid treatment. 8. 115(41.8%) dental hygienists have a first aid kit and equipment. 9. In case of medical dispute, 268(97.8%) dental hygienists respond that, charting plays a big role in resolving the dispute. 10. In case of medical dispute, 272(93.3%) dental hygienists respond that, explanation and agreement before treatment have an important role in settlement of dispute 11. Only 160(58.4%) dental hygienists responded correct answer that the duration of keeping medical records is 10 years. 12. 124(45.3%) respondents thought that it is legal for a dental hygienist to take a panoramic dental X-ray, 71(25.9%) respondents thought that it is legal practice cervical resin treatment by dental hygienist, and 37(13.5%) respondents thought that it is legal extract primary teeth by dental hygienist. 13. 24(18.76%) respondents thought that it doesn't matter to tell patient's state to others 14. 272(99.27%) responded that receiving education for the prevention of medical disputes was needed and of them, 61.0% thought it was urgent. 15. 186(64.2%) has never had classes regarding the prevention of medical disputes while in school and 212(77.4%) has not had the same type of classes after graduating from school. 16. 256(93.4%) responded that there will be even more of an increased number of medical disputes. Among them, 83.3% of respondents though that due to the increased opportunity of acquiring information through the internet and mass media. The study shows that 29.5 percentage of dental hygienists have experienced the medical disputes and complaints and they are lack of recognition of medical regulations and dental hygienist's official duty. So, there is a big potential of the percentage to increase. Therefore, the correct understanding of explaining precautions and requesting agreement before dental treatments and performing them are mandatory. Moreover, classes regarding the prevention and counterplans of medical disputes need to be widely offered.

• The Korean Journal of Petroleum Geology
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• v.8 no.1_2 s.9
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• pp.1-43
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• 2000

A comparison study for understanding a stratigraphic response to tectonic evolution of sedimentary basins in the Yellow Sea and adjacent areas was carried out by using an integrated stratigraphic technology. As an interim result, we propose a stratigraphic framework that allows temporal and spatial correlation of the sedimentary successions in the basins. This stratigraphic framework will use as a new stratigraphic paradigm for hydrocarbon exploration in the Yellow Sea and adjacent areas. Integrated stratigraphic analysis in conjunction with sequence-keyed biostratigraphy allows us to define nine stratigraphic units in the basins: Cambro-Ordovician, Carboniferous-Triassic, early to middle Jurassic, late Jurassic-early Cretaceous, late Cretaceous, Paleocene-Eocene, Oligocene, early Miocene, and middle Miocene-Pliocene. They are tectono-stratigraphic units that provide time-sliced information on basin-forming tectonics, sedimentation, and basin-modifying tectonics of sedimentary basins in the Yellow Sea and adjacent area. In the Paleozoic, the South Yellow Sea basin was initiated as a marginal sag basin in the northern margin of the South China Block. Siliciclastic and carbonate sediments were deposited in the basin, showing cyclic fashions due to relative sea-level fluctuations. During the Devonian, however, the basin was once uplifted and deformed due to the Caledonian Orogeny, which resulted in an unconformity between the Cambro-Ordovician and the Carboniferous-Triassic units. The second orogenic event, Indosinian Orogeny, occurred in the late Permian-late Triassic, when the North China block began to collide with the South China block. Collision of the North and South China blocks produced the Qinling-Dabie-Sulu-Imjin foldbelts and led to the uplift and deformation of the Paleozoic strata. Subsequent rapid subsidence of the foreland parallel to the foldbelts formed the Bohai and the West Korean Bay basins where infilled with the early to middle Jurassic molasse sediments. Also Piggyback basins locally developed along the thrust. The later intensive Yanshanian (first) Orogeny modified these foreland and Piggyback basins in the late Jurassic. The South Yellow Sea basin, however, was likely to be a continental interior sag basin during the early to middle Jurassic. The early to middle Jurassic unit in the South Yellow Sea basin is characterized by fluvial to lacustrine sandstone and shale with a thick basal quartz conglomerate that contains well-sorted and well-rounded gravels. Meanwhile, the Tan-Lu fault system underwent a sinistrai strike-slip wrench movement in the late Triassic and continued into the Jurassic and Cretaceous until the early Tertiary. In the late Jurassic, development of second- or third-order wrench faults along the Tan-Lu fault system probably initiated a series of small-scale strike-slip extensional basins. Continued sinistral movement of the Tan-Lu fault until the late Eocene caused a megashear in the South Yellow Sea basin, forming a large-scale pull-apart basin. However, the Bohai basin was uplifted and severely modified during this period. h pronounced Yanshanian Orogeny (second and third) was marked by the unconformity between the early Cretaceous and late Eocene in the Bohai basin. In the late Eocene, the Indian Plate began to collide with the Eurasian Plate, forming a megasuture zone. This orogenic event, namely the Himalayan Orogeny, was probably responsible for the change of motion of the Tan-Lu fault system from left-lateral to right-lateral. The right-lateral strike-slip movement of the Tan-Lu fault caused the tectonic inversion of the South Yellow Sea basin and the pull-apart opening of the Bohai basin. Thus, the Oligocene was the main period of sedimentation in the Bohai basin as well as severe tectonic modification of the South Yellow Sea basin. After the Oligocene, the Yellow Sea and Bohai basins have maintained thermal subsidence up to the present with short periods of marine transgressions extending into the land part of the present basins.

• Clinical and Experimental Reproductive Medicine
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• v.23 no.3
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• pp.247-268
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• 1996

It has been known for a long time that gonadotropins and steroid hormones play a pivotal role in a series of reproductive biological phenomena including the maturation of ovarian follicles and oocytes, ovulation and implantation, maintenance of pregnancy and fetal growth & development, parturition and mammary development and lactation. Recent investigations, however, have elucidated that in addition to these classic hormones, multiple growth factors also are involved in these phenomena. Most growth factors in reproductive organs mediate the actions of gonadotropins and steroid hormones or synergize with them in an autocrine/paracrine manner. The insulin-like growth factor(IGF) system, which is one of the most actively investigated areas lately in the reproductive organs, has been found to have important roles in a wide gamut of reproductive phenomena. In the present communication, published literature pertaining to the intrauterine IGF system will be reviewed preceded by general information of the IGF system. The IGF family comprises of IGF-I & IGF-II ligands, two types of IGF receptors and six classes of IGF-binding proteins(IGFBPs) that are known to date. IGF-I and IGF-II peptides, which are structurally homologous to proinsulin, possess the insulin-like activity including the stimulatory effect of glucose and amino acid transport. Besides, IGFs as mitogens stimulate cell division, and also play a role in cellular differentiation and functions in a variety of cell lines. IGFs are expressed mainly in the liver and messenchymal cells, and act on almost all types of tissues in an autocrine/paracrine as well as endocrine mode. There are two types of IGF receptors. Type I IGF receptors, which are tyrosine kinase receptors having high-affinity for IGF-I and IGF-II, mediate almost all the IGF actions that are described above. Type II IGF receptors or IGF-II/mannose-6-phosphate receptors have two distinct binding sites; the IGF-II binding site exhibits a high affinity only for IGF-II. The principal role of the type II IGF receptor is to destroy IGF-II by targeting the ligand to the lysosome. IGFs in biological fluids are mostly bound to IGFBP. IGFBPs, in general, are IGF storage/carrier proteins or modulators of IGF actions; however, as for distinct roles for individual IGFBPs, only limited information is available. IGFBPs inhibit IGF actions under most in vitro situations, seemingly because affinities of IGFBPs for IGFs are greater than those of IGF receptors. How IGF is released from IGFBP to reach IGF receptors is not known; however, various IGFBP protease activities that are present in blood and interstitial fluids are believed to play an important role in the process of IGF release from the IGFBP. According to latest reports, there is evidence that under certain in vitro circumstances, IGFBP-1, -3, -5 have their own biological activities independent of the IGF. This may add another dimension of complexity of the already complicated IGF system. Messenger ribonucleic acids and proteins of the IGF family members are expressed in the uterine tissue and conceptus of the primates, rodents and farm animals to play important roles in growth and development of the uterus and fetus. Expression of the uterine IGF system is regulated by gonadal hormones and local regulatory substances with temporal and spatial specificities. Locally expressed IGFs and IGFBPs act on the uterine tissue in an autocrine/paracrine manner, or are secreted into the uterine lumen to participate in conceptus growth and development. Conceptus also expresses the IGF system beginning from the peri-implantation period. When an IGF family member is expressed in the conceptus, however, is determined by the presence or absence of maternally inherited mRNAs, genetic programming of the conceptus itself and an interaction with the maternal tissue. The site of IGF action also follows temporal (physiological status) and spatial specificities. These facts that expression of the IGF system is temporally and spatially regulated support indirectly a hypothesis that IGFs play a role in conceptus growth and development. Uterine and conceptus-derived IGFs stimulate cell division and differentiation, glucose and amino acid transport, general protein synthesis and the biosynthesis of mammotropic hormones including placental lactogen and prolactin, and also play a role in steroidogenesis. The suggested role for IGFs in conceptus growth and development has been proven by the result of IGF-I, IGF-II or IGF receptor gene disruption(targeting) of murine embryos by the homologous recombination technique. Mice carrying a null mutation for IGF-I and/or IGF-II or type I IGF receptor undergo delayed prenatal and postnatal growth and development with 30-60% normal weights at birth. Moreover, mice lacking the type I IGF receptor or IGF-I plus IGF-II die soon after birth. Intrauterine IGFBPs generally are believed to sequester IGF ligands within the uterus or to play a role of negative regulators of IGF actions by inhibiting IGF binding to cognate receptors. However, when it is taken into account that IGFBP-1 is expressed and secreted in primate uteri in amounts assessedly far exceeding those of local IGFs and that IGFBP-1 is one of the major secretory proteins of the primate decidua, the possibility that this IGFBP may have its own biological activity independent of IGF cannot be excluded. Evidently, elucidating the exact role of each IGFBP is an essential step into understanding the whole IGF system. As such, further research in this area is awaited with a lot of anticipation and attention.

• MISULJARYO - National Museum of Korea Art Journal
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• v.96
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• pp.155-180
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• 2019

Samsaebulhoedo(三世佛會圖) at Yongjusa Temple(龍珠寺), regarded as a monumental masterpiece consisting of different elements such as Confucian and Buddhist ideas, palace academy garden and Buddhist artist styles, unique traditional and western painting styles, is one of the representative works that symbolically illustrate the development and innovation of painting in the late Joseon dynasty. However, the absence of painting inscriptions raised persistent controversy over the past half century among researchers as to the matters of estimating its production period, identifying the original author and analyzing style characteristics. In the end, the work failed to gain recognitions commensurate with its historical significance and value. It is the particularly vital issue in that estimating the production period of the existing masterpiece is the beginning of all other discussions. However, this issue has caused the ensuing debates since all details are difficult to be interpreted to a concise form due to a number of different records on painters and mixture of traditional buddhist painting styles used by buddhist painters and innovative western styles used by ordinary painters. Contrary to other ordinary Buddhist paintings, this painting, Samsaebulhoedo, has a praying letter for the royal establishment at the center of the main altar. It should be noted that regarding this painting, its original version-His Royal Highness King, Her Majesty, His Royal Crown Prince主上殿下, 王妃殿下, 世子邸下-was erased and instead added Her Love Majesty慈宮邸下 in front of Her Majesty. This praying letter can be assumed as one of the significant and objective evidence for estimating its production period. The new argument of the late 19th century production focused on this praying letter, and proposed that King Sunjo was then the first-born son when Yongjusa Temple was built in 1790 and it was not until January 1, 1800 that he was ascended to the Crown Prince. In this light, the existing praying letter with the eulogistic title-Crown Prince世子-should be considered revised after his ascension to the throne. Styles and icons bore some resemblance to Samsaebulhoedo at Cheongryongsa Temple or Bongeunsa Temple portrayed by Buddhist painters in the late 19th century. Therefore, the remaining Samsaebulhoedo should be depicted by them in the same period as western styles were introduced in Buddhist painting in later days. Following extensive investigations, praying letters in Buddhist paintings in the late 19th century show that it was usual to record specification such as class, birth date and family name of people during the dynasty at the point of producing Buddhist paintings. It is easy to find that those who passed away decades ago cannot be revised to use eulogistic titles as seen by the praying letters in Samsaebulhoedo at Yongju Temple. As "His Royal Highness King, Her Majesty, His Royal Crown Prince" was generally used around 1790 regardless of the presence of first-born son or Crown Prince, it was rather natural to write the eulogistic title "His Royal Crown Prince" in the praying letter of Samsaebulhoedo. Contrary to ordinary royal hierarchy, Her Love Majesty was placed in front of Her Majesty. Based on this, the praying letter was assumed to be revised since King Jeongjo placed royal status of Hyegyeonggung before the Queen, which was an exceptional case during King Jeongjo's reign, due to unusual relationships among King Jeongjo, Hyegyeonggung and the Queen arising from the death of Crown Prince(思悼世子). At that time, there was a special case of originally writing a formal tripod praying letter, as can be seen from ordinary praying letter in Buddhist paintings, erasing it and adding a special eulogistic title: Her Love Majesty. This indicates that King Jeongjo identified that Hyegyeonggung was erased, and commanded to add it; nevertheless, ceremony leaders of Yongju Temple, built as a palace for holding ceremonies of Hyeonryungwon(顯隆園) are Jeongjo, the son of his father and his wife Hyegyeonggung (Her Love Majesty)(惠慶宮(慈宮)). This revision is believed to be ordered by King Jeongjo on January 17, 1791 when the King paid his first visit to the Hyeonryungwon since the establishment of Hyeonryungwon and Yongju Temple, stopped by Yongju Temple on his way to palace and saw Samsaebulhoedo for the first and last time. As shown above, this letter consisting of special contents and forms can be seen an obvious, objective testament to the original of Samsebulhoedo painted in 1790 when Yongju Temple was built.

• Korean small business review
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• v.31 no.2
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• pp.85-102
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• 2009

With the continued globalization of world markets, transfer pricing has become one of the dominant sources of controversy in international taxation. Transfer pricing is the process by which a multinational corporation calculates a price for goods and services that are transferred to affiliated entities. Consider a Korean electronic enterprise that buys supplies from its own subsidiary located in China. How much the Korean parent company pays its subsidiary will determine how much profit the Chinese unit reports in local taxes. If the parent company pays above normal market prices, it may appear to have a poor profit, even if the group as a whole shows a respectable profit margin. In this way, transfer prices impact the taxable income reported in each country in which the multinational enterprise operates. It's importance lies in that around 60% of international trade involves transactions between two related parts of multinationals, according to the OECD. Multinational enterprises (hereafter MEs) exert much effort into utilizing organizational advantages to make global investments. MEs wish to minimize their tax burden. So MEs spend a fortune on economists and accountants to justify transfer prices that suit their tax needs. On the contrary, local governments are not prepared to cope with MEs' powerful financial instruments. Tax authorities in each country wish to ensure that the tax base of any ME is divided fairly. Thus, both tax authorities and MEs have a vested interest in the way in which a transfer price is determined, and this is why MEs' international transfer prices are at the center of disputes concerned with taxation. Transfer pricing issues and practices are sometimes difficult to control for regulators because the tax administration does not have enough staffs with the knowledge and resources necessary to understand them. The authors examine transfer pricing practices to provide relevant resources useful in designing tax incentives and regulation schemes for policy makers. This study focuses on identifying the relevant business and environmental factors that could influence the international transfer pricing of MEs. In this perspective, we empirically investigate how the management perception of related variables influences their choice of international transfer pricing methods. We believe that this research is particularly useful in the design of tax policy. Because it can concentrate on a few selected factors in consideration of the limited budget of the tax administration with assistance of this research. Data is composed of questionnaire responses from foreign firms in Korea with investment balances exceeding one million dollars in the end of 2004. We mailed questionnaires to 861 managers in charge of the accounting departments of each company, resulting in 121 valid responses. Seventy six percent of the sample firms are classified as small and medium sized enterprises with assets below 100 billion Korean won. Reviewing transfer pricing methods, cost-based transfer pricing is most popular showing that 60 firms have adopted it. The market-based method is used by 31 firms, and 13 firms have reported the resale-pricing method. Regarding the nationalities of foreign investors, the Japanese and the Americans constitute most of the sample. Logistic regressions have been performed for statistical analysis. The dependent variable is binary in that whether the method of international transfer pricing is a market-based method or a cost-based method. This type of binary classification is founded on the belief that the market-based method is evaluated as the relatively objective way of pricing compared with the cost-based methods. Cost-based pricing is assumed to give mangers flexibility in transfer pricing decisions. Therefore, local regulatory agencies are thought to prefer market-based pricing over cost-based pricing. Independent variables are composed of eight factors such as corporate tax rate, tariffs, relations with local tax authorities, tax audit, equity ratios of local investors, volume of internal trade, sales volume, and product life cycle. The first four variables are included in the model because taxation lies in the center of transfer pricing disputes. So identifying the impact of these variables in Korean business environments is much needed. Equity ratio is included to represent the interest of local partners. Volume of internal trade was sometimes employed in previous research to check the pricing behavior of managers, so we have followed these footsteps in this paper. Product life cycle is used as a surrogate of competition in local markets. Control variables are firm size and nationality of foreign investors. Firm size is controlled using dummy variables in that whether or not the specific firm is small and medium sized. This is because some researchers report that big firms show different behaviors compared with small and medium sized firms in transfer pricing. The other control variable is also expressed in dummy variable showing if the entrepreneur is the American or not. That's because some prior studies conclude that the American management style is different in that they limit branch manger's freedom of decision. Reviewing the statistical results, we have found that managers prefer the cost-based method over the market-based method as the importance of corporate taxes and tariffs increase. This result means that managers need flexibility to lessen the tax burden when they feel taxes are important. They also prefer the cost-based method as the product life cycle matures, which means that they support subsidiaries in local market competition using cost-based transfer pricing. On the contrary, as the relationship with local tax authorities becomes more important, managers prefer the market-based method. That is because market-based pricing is a better way to maintain good relations with the tax officials. Other variables like tax audit, volume of internal transactions, sales volume, and local equity ratio have shown only insignificant influence. Additionally, we have replaced two tax variables(corporate taxes and tariffs) with the data showing top marginal tax rate and mean tariff rates of each country, and have performed another regression to find if we could get different results compared with the former one. As a consequence, we have found something different on the part of mean tariffs, that shows only an insignificant influence on the dependent variable. We guess that each company in the sample pays tariffs with a specific rate applied only for one's own company, which could be located far from mean tariff rates. Therefore we have concluded we need a more detailed data that shows the tariffs of each company if we want to check the role of this variable. Considering that the present paper has heavily relied on questionnaires, an effort to build a reliable data base is needed for enhancing the research reliability.