• Title/Summary/Keyword: 조세제도

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Legal and Inferential Studies on Importer's Risk in Investigation of Origin on FTA (원산지조사에 대한 수입자의 통제불가능한 위험)

  • Kim, Duk-Jong;Kim, Hee-Ho
    • Korea Trade Review
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    • v.42 no.1
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    • pp.69-97
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    • 2017
  • This study purpose to examine the importer's risks that may arise from origin investigation by Customs authorities. We have drawn the important factors affecting the application of FTA preferential tariffs and divided the stages from the conclusion of the contract for the importer to the undergoing origin investigation. In addition, we demonstrate empirically that the risks that arise in areas where importers are difficult to control exist. As a management method of the uncontrollable risk from the importer, we have provided the methods that the seller stipulated the seller's responsibility in the trade contract, prepared for situations in which no one was responsible, and formulated a friendly and cooperative supply chain. Even if the seller's liability is clarified in the contract for sale, the risk of the investigation into the origin of the imported goods is not completely eliminated. This is because, under the current agreement and system, there is no way for the customs authority of the contracting party of the FTA to claim compensation for damages incurred by importers due to breach of agreement such as not returning the result of the origin verification. Importers are subject to customs duties, but there may actually be situations in which no one is responsible for them.

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A Study on the Problem Analysis of Designation and Management of the Zone of Urban Nature Park (도시자연공원구역 지정 및 관리상의 문제점 분석)

  • Lee, Jeoung-Suk;Cho, Se-Hwan
    • Journal of the Korean Institute of Landscape Architecture
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    • v.39 no.3
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    • pp.98-106
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    • 2011
  • This study was performed with the purpose of providing basic data for the improvement of zoning regulations of urban nature park by analyzing the present problem which occurred during last 6 years from the year of 2005 when the program was introduced for the first time. The study was processed first by the analysis of the cases of problems evoked by citizens, second the other problems was delineated by interviews of officials, at last the validity of all of the problems was verified by a group of professionals through delphi method. The results can be summarized as follows. 1. In relation to the designation and management of urban national park areas, designation criteria, designation process, maintenance, laws and regulations and 20 other items were found to be problematic. After Delphi method, 5 items were removed and 2 added. The results showed that there were 17 problematic items in total. 2. Regarding the problem of criteria for designation, which are, lack of priority(weights), lack of objectivity due to the difficulty to use quantitative evaluation method, incompatibility for contaminated land environmental impact assessment, incompatibility of land suitability assessment, lack of detailed field survey standards, lack of national park area standards, and 6 other items. 3. Regarding the problem of designation process, which are, the occurrence of civil appeals for designating a new national park, the needs of feasibility study on the urban national park areas constructed before urban national park guidelines came out, lack of a comprehensive review of the boundaries set when determining national park area management plan, poor temporal and financial conditions for an accurate field survey, and 4 other items. 4. Regarding the problem of maintenance management, which are, lack of management system in each space, lack of effectiveness of Urban Nature Park Area Management Plan among master plans for park and green areas, the occurrence of dual managers due to dual natures such as purpose area and city park, lack of professional manpower to manage park areas, and 4 other items. 5. Regarding the problems of regulation guidelines, which are, lack of separate urban park area management plan, incompatibility of the permitted facilities in the park to the park area standards, lack of feasibility study on urban park areas, and 3 other items.

A Study on the Analysis of Officials' Cognition on the Management of Green Belt - With Special Reference to Seoul Metropolitan City - (개발제한구역 관리에 대한 공무원 인식 분석 - 서울특별시를 대상으로 -)

  • Maeng, Chi-Young;Cho, Se-Hwan
    • Journal of the Korean Institute of Landscape Architecture
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    • v.36 no.6
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    • pp.126-133
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    • 2009
  • This study aimed to propose the base data to promote the green belt(thereafter GB) regulations and management in Korea. The research took the methods of analysis of citizen's official petitions to the once, of interviews and questionnaire to the of officials of Seoul Metropolitan City who is under the job of managing the GB. The conclusions were as follows. The officials did understand function and necessity of GB well. They especially, put the importance of the purpose of GB on the prevention of the environment of the city and prevention of concentration of population, They recognized that they suffered from the overloaded job on the management of GB in quantity and quality. The seriousness of illegal action of the change of land use, piling-up of materials and productions on the forbidden land, using exclusively of warehouses for agriculture as for commerce and enlarging the area of warehouse with application of leased land for agriculture instead of the agricultural land in law were detected in the officials' cognition. The officials proposed some ideas to prevent above mentioned illegal actions including forcing a person who did illegal actions to punish money to restore environment etc..

An Analysis of the Specialist's Preference for the Model of Park-Based Mixed-Use Districts in Securing Urban Parks and Green Spaces Via Private Development (민간개발 주도형 도시공원.녹지 확보를 위한 공원복합용도지구 모형에 대한 전문가 선호도 분석)

  • Lee, Jeung-Eun;Cho, Se-Hwan
    • Journal of the Korean Institute of Landscape Architecture
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    • v.39 no.6
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    • pp.1-11
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    • 2011
  • The research was aimed to verify the feasibility of the model of Park-Based Mixed-Use Districts(PBMUD) around urban large park to secure private-based urban parks through the revision of the urban zoning system. The PBMUD is a type of urban zoning district in which park-oriented land use is mixed with the urban land uses of residents, advertising, business, culture, education and research. The PBMUD, delineated from and based on a new paradigm of landscape urbanism, is a new urban strategy to secure urban parks and to cultivate urban regeneration around parks and green spaces to enhance the quality of the urban landscape and to ameliorate urban environmental disasters like climate change. This study performed a questionnaire survey and analysis after a review of literature related to PBMUD. The study looked for specialists in the fields of urban planning and landscape architecture such as officials, researchers and engineers to respond to the questionnaire, which asked about degree of preference. The conclusions of this study were as follows. Firstly, specialists prefer the PBMUD at 79.3% for to 20.7% against ratio, indicating the feasibility of the model of PBMUD. The second, the most preferable reasons for the model, were the possibility of securing park space around urban parks and green spaces that assures access to park and communication with each area. The third, the main reason for non-preference for the model, was a lack of understanding of PBMUD added to the problems of unprofitable laws and regulations related to urban planning and development. These proposed a revision of the related laws and regulations such as the laws for planning and use of national land, laws for architecture etc. The fourth, the most preferred type of PBMUD, was cultural use mixed with park use in every kind of mix of land use. The degree of preference was lower in the order of use of commercial, residential, business, and education(research) when mixed with park use. The number of mixed-use amenities with in the park was found to be an indicator determining preference. The greater the number, the lower was preference frequencies, especially when related to research and business use. The fifth, the preference frequencies of the more than 70% among the respondents to the mixed-use ratio between park use and the others, was in a ratio of 60% park use and 40% other urban use. These research results will help to launch new future research subjects on the revision of zoning regulations in the laws for the planning and uses of national land and architectural law as well as criteria and indicators of subdivision planning as related to a PBMUD model.

Practical Strategies for Urban Regeneration through an Application of Landscape Urbanism (랜드스케이프 어바니즘 관점에서 본 도시재생 전략 연구)

  • Cho, Se-Hwan
    • Journal of the Korean Institute of Landscape Architecture
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    • v.38 no.2
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    • pp.109-118
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    • 2010
  • This study aims to propose practical strategies for the new urban ideal of regeneration. A book review highlights the emergence of new trends of urbanization in knowledge-information industrial society beyond the new town Ideal of the industrial society. The meaning of ‘landscape’ in landscape urbanism represents not the visual and decorative pictures, but the dynamic process in the context of changes and evolutions. Also, knowledge-information industrial society and landscape have a meaning in the same context of flow and process with changes of velocity. Finally, these key words convey a meaning with the new urban trends of urbanization in knowledge-information industrial society in the context of value-oriented characteristics of dynamics and process. Urban regeneration is emerging as the new urban ideal in the knowledge-information industrial society, beyond the new town ideal of industrial society. It is in the same context as landscape urbanism with respect to green infrastructure buildings and designs for the transformation of urban surfaces covered with concrete and asphalt into the ecological surface, and of the ecological surfaces into the cultural surface that could be communicated with human beings. This research revealed the six strategies for urban regeneration as follows. The First, the strategies for the transformation of urban surfaces into ecological surfaces, the second, the strategies for the transformation of ecological surfaces into cultural surfaces, the third, the introduction of mixed and convergence land use, the forth, the transformation of former sites(e.g. military and factory) into urban parks, the fifth, the introduction of waterfront park zones that have the function of ecological and park-oriented mixed land use and, the sixth, the building and design of green infrastructure in the residential and commercial complex in CBD. These strategies call for the reforms of development laws and regulations to restrict building coverage ratio, building heights, and the introduction of park-oriented mixed zoning regulations. Another method for implementating the above listed strategies was the introduction of a strategic planning system instead of the traditional master plan system. This system uses a value planning approach and brand making by imagery. It is able to construct the meaning of an image and its creativeness directly.

A Study on Hyangcheong and Jakcheong's Official Duties and Personnel Practices of Anbyeon of Hamgyeong Province in the 19th century - Focusing on an article of 'a list of Hyangcheong and Jakcheong's officials' - (19세기(世紀) 함경도(咸鏡道) 안변(安邊)의 향청(鄕廳)·작청(作廳) 직임(職任)과 인사관행(人事慣行) - '향청·작청 직임 명단' 문서를 중심으로 -)

  • Park, Kyoung ha
    • Journal of Korean Historical Folklife
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    • no.44
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    • pp.145-176
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    • 2014
  • This study analyzed official duties and personnel practices of Hyangcheong(鄕廳), administrative organization in which sajok(士族) participate this office, and Jakcheong(作廳), hyangree(鄕吏)'s office, of Anbyeon of Hamgyeong Province in the 19th century. Although there have beeen somewhat of case study of Gyeongsang, Honam, etc., study on Hamgyeong Province has been almost nonexistent because of the limitation of materials. Hence, this paper specifically examined Hyangcheong and Jakcheong's official duties and personnel practices through an article of 'a list of Hyangcheong and Jakcheong's officials' of Anbyeon, newly found, which is in the possession of this writer. Especially, this study virtually traced individual ststus and family by analyzing Hyangcheong and Jakcheong's 40-official duties and a list of 330-ofiicial duties for sixs years. And then by comparing it against Jokbo(族譜), I have grasped 19-Famlily of them. Executives of Hyangcheong could be grasped as they were status of Yangban(兩班), but members of Jakcheong were hardly identified because they were status of hyangree, thus most of them were not enscrolled in Jokbo. Hyangcheong and Jakcheong's official duties could be found by compare it with other area in Ehubgi(邑誌) Hamgyeong Province. the features of officiak duties are as in the following. On general administrative organization, Sajok's Hayngcheong, Jakcheong as general administrative organization and Jangcheong(將廳) as police work existed. As Pyeongando and Hamgyeongdo were border areas, Jangcheong was independent and led other institutions. However, in Anbyeon, Hojang(戶長) of Hayngcheong and Jakcheong divided dudies and commanded. Hojang'role was higher than any other areas, Because Hojang is in charge of Jangcheong's functions. Jakcheong was centrally operated by Hojang, Eebang(吏房), and Hyeongbang(刑房), so-called 'Samgonghyeong(三公兄)', Whereas Anbyeon was operated by Hojang, Eebang, Chunchong(千摠). In the general areas, While Juasu(座首) Byeolgam(別監), Executive of Hyangcheong, manages each warehouse(倉) where the nation's tax revenues are kept, In Anbyeon besides Joasu, Hyangso(鄕所). The principle of Hyangcheong and Jakcheong's personnel practices was one-period, but there were many consecutive terms, every other year terms, or tranference into other area. Police work was assumed by specific persons because it was relatively specialized job, However in case of Ghamsaek(監色) of each warehouse(倉), Hyangso(鄕所) of Hyangcheong or Hojang of Jakcheong had held plural offices, and was solely responsible it. On the overall features of its operation, Hyangcheong held plural offices, but rotation was made only within Hyangcheong. On the other hand, in the case of Jakcheong, Hojang, Eebang, and even Buriebang circulated their positions, but the other Hyangree rotated each Saek(色) and Guamguan of each warehouse(倉). This writer confirmed that unlike Gyeongsang and Hamgyeong, Hyangcheoung or duties of Hyangree were not handed from generation to generation by several families and, many families shared their work by circulating positions.