• Title/Summary/Keyword: 쟁점판례

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Issues of Income Tax on the Compensation for Employee Invention of the University (대학 직무발명 보상금에 대한 소득세 과세 관련 쟁점 검토 -대법원 2015.4.23. 선고 2014두15559 판결을 계기로-)

  • CHEE, Seonkoo
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.17 no.5
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    • pp.219-226
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    • 2016
  • There has been some controversy about imposing income tax on the compensation for university employees' inventions. In this research, various issues of taxation related to such compensation are examined, with Supreme Court Judgement 2014Du15559 as a means of understanding the confusion associated with this taxation. An amendment of the Income Tax Law is proposed based on the examination results, in order to promote research in the university field, which is able to make various types of compensation for employee inventions fall into the category of tax exemptions. It is concluded that if the Income Tax Law is amended to refer to the definition of technology in the Technology Transfer and Commercialization Promotion Act, instead of that of the Invention Promotion Act, the compensation resulting from newly emerging IPRs and technical know-how, which are currently taxed, can become tax exempt.

Aerospace Industry promotion under WTO regime (WTO 체제 내의 항공우주산업진흥)

  • Lee, Joon
    • Current Industrial and Technological Trends in Aerospace
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    • v.6 no.2
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    • pp.11-21
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    • 2008
  • This paper focuses on finding the way of aerospace industry promotion in Korea compatible with fair trade system under international rules by considering and analysing the WTO subsidy rules and WTO dispute settlement cases. As for subsidy rules in WTO, the paper deals with two matters such as financial contribution and benefit and further studies provisions on the prohibited subsidies and actionable subsidies. And as for the dispute settlement matters, it reviews the Brazil-Canada case and the US-EC case on civil aircraft export subsidies. While aerospace industry in Korea is not yet internationally competitive still requiring government's continuous supports, it must not be in conflict with subsidy rules under WTO mechanism. This paper makes several suggestions to meet these conditions.

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A Study on Legal Argument to the Overstorage Charge on the Long Storage Containers (장기체화 화물에 대한 경과보관료 적용에 관한 법률쟁점 - 부산지방법원 2011. 8. 18. 2009가합14442 판결 평석 -)

  • Ji, SangGyu
    • Journal of Korea Port Economic Association
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    • v.28 no.4
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    • pp.275-298
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    • 2012
  • Terminal operators have provided special services such as loading, discharging, stowage of cargo to the owner, and carriers of the sea, which contribute the domestic and international logistics. For smooth flow of logistics, container terminal should reserve spaces for inbound and outbound logistics. However, if it is unable to provide the spaces, which can be caused by labour strikes or terminal lockouts and so on, national logistic system and financial management of terminal operators can be seriously affected. In order to minimize these kinds of problems, terminal operators impose high rate of charges ("overstorage charge") to the accumulated cargoes and/or containers, which are stipulated in terminal service agreement. Nevertheless, if there is no terminal service agreement with an owner of cargo and/or container, any kind of charge can cause legal problems (conflict ??) between the cargo and terminal operator. In this regard, I would like to study on the definition of overstorage charge and the legal issue of it based on the Busan district court's judgment. In particular, I will propose a special right of commercial lien and public auction for terminal operators to settle accumulated cargoes in container terminal.

Legal Issues and Improvement Measures for Refund Implementation of Housing and Urban Guarantee Corporation in case of Housing Sale Guarantee Accident (주택분양보증사고시 주택도시보증공사 환급이행의 법적쟁점과 개선방안)

  • Jo, I-Un
    • The Journal of the Korea Contents Association
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    • v.21 no.3
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    • pp.626-633
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    • 2021
  • In the event of a housing sale guarantee accident, the Housing and Urban Guarantee Corporation shall be responsible for the guarantee by refunding the moving-in money unless there are special circumstances to the contractor. The Housing and Urban Guarantee Corporation may refuse to perform the refund based on the Terms and Conditions Regulations Act, but disputes continue to arise between interested parties in this regard. Therefore, the purpose of this study is to study the problems and improvement measures for legal issues related to the implementation of the refund. First, the issue of guarantee effectiveness and scope of guarantee under the Terms and Conditions Regulation Act. Second, the problem of guarantee contract for conditional third parties of Housing and Urban Guarantee Corporation. Third, the problem of the attitude of the existing precedents of the Supreme Court was examined. As a result of reviewing these legal issues, it was confirmed that the interpretation of terms and conditions according to the implementation of the refund is being interpreted in accordance with the principle of good faith, but according to individual cases, precedents can be divided into positive and negative judgments. In addition, despite the fact that the housing pre-sale guarantee is a guarantee contract for a conditional third party, it was confirmed that the buyer suffered damages in good faith through active disputes with the interested parties. Accordingly, the Housing and Urban Guarantee Corporation proposed an improvement plan for roles and cooperation items to meet the purpose of establishment for the stability of the customer's housing.

Comparative Analysis on Repairing Cost of Lawsuit on Concrete Crack Defect in Apartment Building (공동주택 하자소송의 균열하자보수비 비교.분석 연구)

  • Kim, Beop-Su;Park, Jun-Mo;Choi, Jeong-Hyun;Seo, Deok-Seok;Kim, Ok-Kyue
    • Korean Journal of Construction Engineering and Management
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    • v.12 no.6
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    • pp.142-150
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    • 2011
  • Defect dispute has been increasing to claim by condominium, in increasing to demand and concern in value, quality, and management of apartment building since 2000s. In this study, for checking property of cost in crack issue with precedure of lawsuit on defect, it is analyzing details about repairing cost of concrete crack defect that formed 77 percent of repairing cost. Futhermore, it is studying of composition of repairing cost and difference of repairing cost by repairing method. This is checking details that cost growth has a difference whether court accept a acceptable range of crack width, and repairing method and reinforcement work has to choose between a surface treatment method, a filling method and a injecting method. Meanwhile, it is considerable that disparity of repairing cost whether is a method of painting work.

Analysis on Legal Issue of Lawsuits and Subjective Judgment on Defects in Apartment Building (공동주택 하자소송의 법률적 쟁점사항과 판정체계분석)

  • Park, Jun-Mo;Seo, Deok-Seok;Choi, Jeong-Hyun;Kim, Ok-Kyue;Park, Kang-Woo;Jo, Jae-Hun
    • Journal of the Korea Institute of Building Construction
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    • v.12 no.1
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    • pp.42-53
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    • 2012
  • Lawsuits related to defects in apartment buildings involve a range of legal issues, based on which the current subjective judgment system has been established. This study aims to organize the judgment system by stage of lawsuit from a legal perspective by reviewing the factors dealt with in precedent research. The main issues at hand include assignment of obligation, the day on which the computation of exclusion period begins and the day on which the defect repair is completed. The rationality of the current subjective judgment system could be determined by reviewing the recent cases. Based on the findings of the review, the following are suggestions for improvements and complements of the system. First, the process of assignment of obligation should be systemized, and the guarantee insurance system that provides a warranty deed should be improved as well. In addition, improvements and systemization should be made to clarify the responsibilities for any defect arising from the agreements that are not stipulated on the contract, computation of abatement rate of compensation and the system by which the responsibility for the defects is completed when residents acquire ownership from rental status.

A Study for the Institutionalization of Alternative Medicine (대체의학의 제도화를 위한 연구 - 법률정보와 공인화 중심으로 -)

  • Kang, Kyung-Su
    • Proceedings of the Korean Society of Computer Information Conference
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    • 2013.07a
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    • pp.155-158
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    • 2013
  • 사회 전반에 의료의 다원화 혹은 다변화를 요구하는 열망이 높아져 가고 있다. 이는 '대체의학'의 도입과 직결된 문제라 할 수 있다. 본 연구에서는, 최근 법률정보에 따르면 헌법재판소의 의료법에 대한 합헌결정으로 불거진 대체의학의 제도화 움직임을 시작으로 향후 대체의학의 제도화 모델을 결론으로 그 내용을 담았다. 이는 대체의학을 '왜' 도입하여야 하는 가의 논의단계를 지나 '어떻게' 대체의학을 도입할 것인가의 문제로 논의의 방향성을 제시함과 동시에 선행연구들을 면밀히 분석하여 재조명하므로 써 지금까지 축적되어온 연구 자료들을 충분히 고찰 하고자 하였다. 헌법재판소 판결 및 대법원 판례를 바탕으로 대체의학으로 야기되는 법적 쟁점 사항을 분석하고 대체의료행위가 제도화 되기 위한 선결요건을 도출하였다. 또한 무분별하게 사용되고 있는 대체의학에 관한 용어 사용을 재정립하고 향후 대체의학을 공인화 한다면 그 방법은 어떻게 되어야 하는지 그 방안을 제시, 방안 별 장단점을 분석하였다.

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The Display Right of Artistic Works and Panorama Doctrine (미술저작물의 실내 촬영의 저작권법적 쟁점)

  • Kim, Inchul
    • Proceedings of the Korea Contents Association Conference
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    • 2016.05a
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    • pp.125-126
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    • 2016
  • 가로 공원 건축물의 외벽 그 밖에 공중에게 개방된 장소에 항시 전시하는 경우에는 파노라마의 자유(freedom of panorama)라는 원칙에 의거하여 몇 가지 예외를 제외한다면 그 저작물을 복제하여 자유롭게 이용할 수 있지만, 개방된 장소라고 하더라도 건물의 내부에 전시되어 있는 경우에는 영상저작물에 타인의 저작물이 복제되어 상영되는 경우에는 저작권 침해가 되는 것이 현대 사회 저작권법의 원칙으로 인정되고 있다. 그러나 제작자 및 감독들은 이러한 저작권법의 원칙을 인지하지 못하여 영상저작물을 제작할 때 이러한 법원칙을 고려하지 못하여 타인의 저작물(미술저작물 및 음악저작물) 등이 그 영상저작물에 삽입되는 경우가 자주 발생하고 있고, 이에 따라 저작권 침해 소송이 최근에 발생하고 있다. 본 논문에서는 우리나라 저작권법 제35조 제2항과 관련된 판례들을 분석하여 영상제작자들에게 주의를 하고자 한다.

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A Study on the Court's Recognition and Improvement of the Standard Contract Issues in the Media Entertainment Industry (미디어 엔터테인먼트산업의 표준계약서 쟁점 사항에 대한 법원의 인식과 개선방안에 관한 연구)

  • Park, Sung-Soon
    • Journal of Korea Entertainment Industry Association
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    • v.15 no.3
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    • pp.323-335
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    • 2021
  • The purpose of this study is to organize issues of exclusive contracts for celebrities, which have been a major part of the existing industry, in preparation for various contract disputes in the media entertainment industry, and disputes in the media entertainment industry. According to the law case analysis conducted to achieve the purpose of the study, the court judged that the exclusive contract that did not conform to society's conventional wisdom was not effective, and that it was difficult to maintain the contract because it was not a normal contract. In addition, the court believed that unreasonable contracts using unfair trading status and overly long contracts were all reasons for termination. According to the court's judgment, the current standard contract requires about four revisions. First, clarification of contract termination conditions, second, clarification of payment date of revenue allocation, third, diversification of contract periods, and fourth, realistic modification of penalty provisions. Standard contracts have been enacted after several discussions, but there are still many things to revise and supplement. It will not end up with the preparation and use of contracts, but it will be necessary to continuously revise them to suit the industry's situation.

A Study on Legal Commentary Information Services Based on the Usage Patterns of Legal Information Sources (법률정보원 이용행태에 기반한 주석서 정보서비스에 관한 연구)

  • Won, Jong Sam;Lee, Jee Yeon
    • Journal of the Korean Society for information Management
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    • v.37 no.1
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    • pp.127-151
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    • 2020
  • The court has the responsibility to determine the final interpretation of the law. The court hands down final decisions on personal disputes and conflicts between individuals and the state. Legal commentaries will stay true to their intention of providing diverse legal theories and enabling a unified legal interpretation only when law practitioners are allowed to discuss in depth laws, cases, and legal theories within the boundaries set by commentary authors. If law practitioners include the latest laws, cases, and legal theories as well as their opinions to existing commentaries in their judicial roles and legal studies, they will be able to obtain a unified legal interpretation without referring to other legal literature.