• Proceedings of the Korean Institute Of Construction Engineering and Management
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• autumn
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• pp.42-45
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• 2002

Building remodeling concept includes maintenance & repair and renovation. We have long-term repair plan and special repair fund system for the apartment maintenance & repair, but they do not operate well. And laws and ordinances are being revised in relation with renovation. However, more policy improvement and assistance are needed in order to activate the apartment remodeling project. Especially preferential loan and tax reduction policy and deregulation of building provisions are the main tasks for the apartment remodeling.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.5 no.6
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• pp.571-579
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• 2004

The purpose of the study is to know the current status of the assets backed securities(ABS) in Korea. ABS enables banks, depository institutions, finance companies, and other corporations to liquefy their assets (i.e., raise cash by borrowing against assets) and develop new sources of capital. ABS are bonds that represent pools of loans of similar types, duration and interest rates. By selling their loans to SPC, the originator recover cash quickly, enabling them to make more loans. The ABS market in Korea has grown so rapidly since Financial Crisis in Korea. In current, So many different types of loans are securitized and sold in the investment markets. For more prospering ABS in Korea, some problems in ABS should be make up.

• KDI Journal of Economic Policy
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• v.15 no.2
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• pp.65-87
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• 1993

본고(本稿)는 빈곤문제(貧困問題)를 둘러싼 새로운 시각(視角)을 설명하고 빈곤대책(貧困對策)의 방향전환을 촉구하기 위해서 집필되었다. 복지차원(福祉次元)의 부조(扶助)에 의존하기보다는 스스로의 노동(勞動)에 의해 자립(自立)할 수 있도록 도와주는 것이 최선(最善)의 빈곤대책(貧困對策)이라고 보는 시각(視角)인 것이다. 세계은행(世界銀行) 둥이 빈곤대책(貧困對策)을 보더라도 가능한 한 자신의 노력(努力)과 노동(勞動)에 의해 자립(自立)할 수 있어야 하며 또한 그러한 기회가 최대한 보장되어야 한다는 점이 부각되고 있다. 사회부조(社會扶助)의 대상자들인 빈민(貧民)들이 개인적(個人的)으로나 자발적(自發的)인 조직화에 의해 시장경제(市場經濟)에 참여하여 적극적인 삶의 추구를 도모할 때 이는 취업증가를 통한 소득증가(所得增加), 나아가서 지역개발(地域開發) 및 국가경제성장(國家經濟成長)에도 기여하게 될 것이다. 더불어 사회적(社會的) 안정(安定) 및 정치적(政治的) 기반형성(基盤形成) 등 바람직한 외부효과(外部效果)를 창출할 가능성이 높게 된다. 본고(本稿)는 태동되기 시작한 빈민들의 생산협동조합운동(生産協同組合運動)에 초점을 맞추어 지역사회에 근거를 둔 경제공동체사업(經濟共同體事業)의 활성화를 강조하고 있다. 이로써 취업기회(就業機會)가 확충되고 지역개발(地域開發)이 촉진되며 그들의 소득증가(所得增加)를 통하여 탈빈곤(脫貧困)에도 도움을 줄 수 있을 것이므로 빈곤대책(貧困對策)의 우선순위(優先順位)가 여기에 두어져야 할 것이라고 제안하고 있다. 조금이라도 일할 수 있는 능력(能力)이 있다면 빈민(貧民)들은 협동조합(協同組合)을 결성하여 자립(自立)할 수 있도록 스스로 노력해 나가야 할 것인바, 이에 대하여 정부는 새마을금고(金庫) 등을 통한 금융지원(金融支援)과 조세감면(租稅減免)을 통하여 조직화를 지원하는 방향으로 인센티브를 제공해야 할 것이다.

• Management & Information Systems Review
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• v.8
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• pp.129-146
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• 2002

This study reviews an overview of the current tax support system in Local Tax Law for venture company. And this study provides the directions for developing tax support system in Local Tax Law related policy for the venture company in Korea. The tax authority provides a supporting directions of venture company in three ways: a financing viewpoint, a technical and manpower viewpoint, and the location viewpoint. And the supporting system for venture company is devide into tax support system through tax laws and support system through other law. The requirements of receiving tax supporting for venture company in Local Tax Law are a venture company, a small and medium company, a newly starting firm, and so forth. To mitigate the restriction imposed by the current tax law on venture company encourage venture activities in Korea.

• Food Industry And Nutrition
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• v.11 no.2
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• pp.1-9
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• 2006

우리 전통술산업의 육성은 원료농산물의 소비증대와 수입주류의 대체, 전통문화의 복원 등 다양한 의미를 가지고 있다. 즉 쌀과 잡곡, 과일, 약초 등 우리 농산물로 빛은 민속주의 재현을 통해 개방여파로 인해 남아도는 우리 농산물의 소비증대와 국민들의 건강 증진, 전통문화의 계승발전에도 기여할 수 있기 때문에 산업적 활성화의 필요성이 크다. 특히 술은 지역축제나 관광, 예술 등과 결합한 고부가가치 문화상품이 될 수 있는 만큼 그린투어리즘(green tourism)이나 농촌문화관광을 풍요롭게 하는 중요한 컨텐츠가 될 수 있을 것으로 기대된다. 우리술산업의 활성화를 위한 정책과제로는 다음을 제시할 수 있다. (1) 우리술의 맛과 향, 숙취제거 등 품질을 개선하되 특히, 젊은층과 서민들의 기호에 맞으면서도 건강기능성을 가미한 다양한 제품의 개발과 포장 및 디자인의 개선이 필요하며 이를 위해 전문연구기관을 설립하거나 한국식품개발연구원을 통한 연구개 발과 교육 훈련이 선행되어야 한다. (2) 우리술의 품질관리와 차별적 유통을 위한 브랜드화가 필요한데 이는 지방자치단체와 관련업체에서 지역에서 생산되는 술에 대해 원료나 제조방법, 생산지역 등 품질기준과 표기방법을 제도화하고, 이를 소비자들에게 알리는 방법을 강구해야 한다 (3) 시음회나 품평회, 우리술페스티벌 등 다양한 이벤트행사를 통해 우리술에 대한 부정적 이미지를 개선하고 소비를 촉진하기 위해서는 적극적인 홍보와 판매촉진이 필요하다. (4) 우리 전통술의 품질향상과 가격인하를 위해 시설현대화와 기술개발, 포장 및 디자인개선, 원료구입, 홍보 및 판매촉진 등에 소요되는 자금을 지원하고 주세 차등화 등 조세감면과 경영컨설팅 등의 지원이 필요하다. (5) 현재 국회에 계류 중인 [전통술산업육성 및 지원법(안)]를 통과시켜 제도를 정비하고, 여러 부처에 흩어져 방치되고 있는 농민주 및 민속주 관련 행정체계를 정비해야 한다.

• International Commerce and Information Review
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• v.16 no.3
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• pp.183-202
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• 2014

The time-lag effect of the policy was analyzed focusing on the financial subsidies which are the incentive for attracting the foreign direct investment for the Korean industries from 2007 to 2012. The analysis results show that Korea's policy for attracting the foreign direct investment has the time leg of 2 or 3 years after the implementation of the policy. If the goal is to attract the foreign investment or introduce the advanced industrial technologies, the tax reduction system would be better. However, if the goal is to get the short term effects such as job creation or regional development, the direct subsidy or the financial support (financing) or the lexicographic characteristics of the policy for foreign investment would be more effective for attracting the foreign investment. Accordingly, the Korea's policy for attracting the foreign direct investment should be focused on the realistic policies such as direct subsidies or financial support (financing) rather than the tax reduction system.

• Journal of Korea Port Economic Association
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• v.31 no.4
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• pp.107-120
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• 2015

This study analyzes Korea's Free Economic Zone (FEZ), by particularly focusing on Incheon and Busan-Jinhae zones, using the Analytic Hierarchy Process (AHP) method and a questionnaire survey analysis. The study compares important selection criteria and satisfaction of resident companies in Incheon and Busan-Jinhae FEZs. The findings are as follows. First, the AHP method results suggest that companies in both Incheon and Busan-Jinhae FEZs are affected by location, economic society, and policy. In subordinate determining factor for land, it is ordered by ease of gaining land, inexpensive rental fee in Incheon and by convenient access to close markets and inexpensive rental fee in Busan-Jinhae. Second, the questionnaire survey results suggest high adjacent market size and easy access in Incheon FEZ and sound logistics infrastructure in Busan-Jinhae FEZ. For this reason, Incheon has a high value of logistics infrastructure and potential market near metropolitan area and Busan-Jinhae, has a high value of transportation Infrastructure near industrial district. These findings will contribute to policy data for activating and promoting the Free Economic Zone.

• Korean Business Review
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• v.19 no.2
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• pp.1-21
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• 2006

The purpose of this study is to analysis of the policy and problems of the capital gain tax. So this study identified the problems in the tax system and the method, suggested some ideas that can be useful for reforming the current capital gain tax system. The followings are the concise of some ideas. First, government should adopt the housing market stabilization policy in the long-term period, not in the short-term period which depend on the financial market and the part of home supply. Second, determining the capital gains tax should be transferred to actual market prices system rather than based on the standard assessed prices by government through the nations. By doing so, the desired principles of taxation come true such as principle of taxation on economic substance, principle of taxation on solid foundation and principle of taxation on tax paying ability. Third, transaction taxes should be minimized in the aborting the property speculations and the stabilizing the actual market prices. Fourth, the system of non tax to the owners of 'one family, one house' should be excluded to the tune of principle of tax equity. By doing so, tax payers could be induced to pay taxes on a timely basis not commit to wrong doings. In conclusion, anti-speculation policy should be progressed in such a comprehensive and sustained way as to wipe out the psychology of expectation about the transfer gain's incomes.

• Journal of Digital Convergence
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• v.9 no.6
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• pp.295-311
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• 2011

The government is working out the development of a venture enterprise through a venture certification system. The broad effects of its policies are anticipated by the government and revealed in the 'The Survey on Actual Condition of Venture Enterprises 2010'. These benefits include the revitalization of start-up, promotion of technological innovation, progress in marketing ability, improvement in corporate image, financing and investment, and benefit from tax reduction & exemption. However, with the estimation of production function and sales function, which both uses capital and labor as a basic elements, it was found that only 'financing and ease of investment' produces a statistically significant effect on production and sales. An addition, this study looks into whether venture-supporting system are helpful to the eradication of technical inefficiency. The policies brought about positive changes in reduction of technical inefficiencies except with regard to the ease of start-up where it was found that an increase in inefficiencies was the result.

• Journal of Agricultural Extension & Community Development
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• v.21 no.1
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• pp.1-34
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• 2014

In urban as well as rural areas, there is a vigorous movement to establish cooperatives which are based on the Framework Act On Cooperatives. Eight months after the enforcement of the law, more than 600 cooperatives reported their articles of association to the competent Mayor/Governor in rural areas. Considering the population distribution in urban and rural areas, this is not a small number. Though recently established rural cooperatives are acting throughout diverse business sectors, cooperatives in agricultural sector, which engage in agricultural production, processing and sales, occupy the largest portion of all the rural cooperatives. There are two types of juridical person that are allowed to engage in the agricultural production, processing and sales by the laws. They are Farm Association and Agricultural Business Corporation. Now in rural Korea, farmers tend to establish cooperatives by the Framwork Act On Cooperatives which are in the same business sector with Farm Association or Agricultural Business Corporation. There are many needs to improve legislation regarding cooperatives. Above all, the laws about Farm Association and Agricultural Business Corporation are in urgent need of improvement for the emerging rural cooperatives to be treated fairly.