• KAPE Magazine
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• s.147
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• pp.4-5
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• 2008

농림수산식품부는 도축장구조조정법이 제정(2008.6.13. 법률 제9118호)됨에 따라 동 법에서 위임된 사항과 그 시행에 관하여 필요한 사항을 제정하기 위해 지난 10월 30일자로 입법예고 했다. 이번 제정안에서는 구조조정자금 지급기준 및 도축장구조조정추진협의회가 징수하는 분담금에 대한 징수방법과 절차가 명시돼 있다. 주요 개정 내용을 분담급 납부기한은 독촉장 발부일부터 30일 이상이며 구조조정자금을 신청할 때에는 도축업허가증, 도축장영업폐업신고서, 적정이윤산정을 위한 재무제표 등을 첨부해야 한다.

• Management & Information Systems Review
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• v.35 no.2
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• pp.83-97
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• 2016

The purpose of this study is to evaluate our system and consider how the tax rules on corporate reorganization and asset adjustment account can be improved. The scope of this study includes the Korean tax rules on corporate reorganizations, as well as key tax benefits provided by the Special Tax Treatment Control Act. In case of Korea, The relevant regulations and system of taxation respecting the merger has been made the rapid progress in several respects in this situation, there are capable of improvement. This paper suggests improve some problems on tax avoidance abusing incomplete tax law. First, the asset adjustment account is the difficulty that it needs to follow-up during this period of time, as well as the complexity of the accounting and tax adjustments on the practice. If it is permitted to succeed asset-liability as market value, the complexity of asset adjustment account in corporate tax accounting also disappear. Second, in case that controlling shareholders possess more than 20% of merged entity, they could not get the tax deferral until after the time of two years has elapsed. It needs to further alleviate the merged entity ratio than the present level. Finally, after the merger it will be to strengthen the surveillance provisions of five years from the current two years. In addition, continuity of shareholder's requirements and business requirements, it is also necessary to strengthen the requirements of the follow-up provided by a separate regulation.

• 월간 기계설비
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• s.265
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• pp.38-43
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• 2012

건설산업기본법이 지난 6월 1일 개정되어 시행에 들어갔다. 이번에 개정된 건설산업기본법은 부실 부적격 업체에 대한 제재 강화로 건설업 등록 결격사유 및 말소 기준 등이 강화됐고, 과징금이 상향조정됐으며 과태료 대상도 추가됐다. 본지는 설비건설업을 영위하는 회원사들이 주의하지 않으면 불이익을 받을 수 있는 각종 위반 기준 및 처벌에 관한 내용을 게재한다.

• Journal of the Economic Geographical Society of Korea
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• v.13 no.4
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• pp.548-560
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• 2010

This study aims to estimate the payment of farmland reverse mortgage(FRM) and to explore policy considerations about the restructuring of rural area after the initiation of farmland reverse mortgage. Farmland reverse mortgage provides stable monthly income basement for the welfare of rural elderly by liquidating fixed asset such as farmlands which the elderly in rural area owns. The main results of this study can be summarized as follows. First, FRM model based on Housing Equity Conversion Model, which is suggested by Rodda et al (2003), was built. Then, critical factors like farmland value rising rates and interest rates were elaborated, and affordable and proper monthly payment were estimated. 246,982 won, 419,374 won and 757,379 won is given to the borrower at age 65, 75 and 85 respectively with 100,000,000 won value farmland. Second, policy considerations which are necessary for the successful launch of FRM, and restructuring of rural area after launching FRM were discussed. Three policy considerations were proposed. First is about the integrated asset management system for rural elderly people. Second is about the reasonable settlement of corporate farmers system. And third is about the preparations for rural land use planning.

• Journal of Environmental Policy
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• v.14 no.4
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• pp.23-44
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• 2015

The policy aimed at introducing a Bonus-Malus system to reduce GHG and raise the market share of small cars is scheduled to go into effect in South Korea in 2020. Although the policy was originally planned to be enforced from 2015, the Ministry of Trade, Industry and Energy argued that the system brings low reduction effect and relative disadvantage to domestic small cars and brought arguments in 2014. As a result, the enforcement was pushed back. Related studies are mainly focused on offering statistical estimation of the policy's effect to support the arguments, and few theoretical studies were published given that there was not enough time until 2015 back then. The author approached the issue with mathematical modeling in order to give theoretical basis for sophisticated empirical studies. If car suppliers have market power and strategically set their prices, the impact of Bouns-Malus on car prices would be lower than what was originally intended. In case only a part of the car market loses its market power, the effect of the policy would be improved. Assume that the Bonus-Malus is currently at an optimal level and the car market structure is undergoing changes, then the direction of the new optimal level would depend on the elasticity of demand of each market and substitute elasticity. For example, if the car market becomes more monopolistic while the demand for big cars is elastic, demand for small cars is inelastic and substitution elasticity is low, then the new optimal level of Bonus-Malus should be higher.

• International Commerce and Information Review
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• v.16 no.4
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• pp.247-261
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• 2014

In this study, it investigates the highly controversial issue "low carbon car subsidy". Through the policy's intent, purpose, and necessity, it aims to present alternatives for automotive industry development. Introducing the low carbon car subsidy will bring a huge change to the vehicle purchase practices by changing vehicle purchase cost. It expects that this change will reduce greenhouse gas emission from vehicles. For successful settlement of the system, it shall set up the target sections for subsidy and levy appropriately in order to get the nation's consensus. Additionally, it has to conduct sufficient reviews the measures such as adjustment to the existing auto tax, divided payments of burden charge, etc before enforcing the system. In terms of the automobile industry, it must do their level best in technical development in order to meet the carbon dioxide emission level of imported cars until the enforcement. Also, the government has to strengthen its support to the industry.

• Korean Journal of Construction Engineering and Management
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• v.18 no.3
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• pp.12-21
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• 2017

From 1960, the government decided to build apartment houses on a large scale in order to resolve the rising housing problems. However, the maintenance issues that have arisen from the deterioration of housing has not received adequate attention. The policy focuses only on the supply of housing. By passing new laws, the durable period during which buildings allowed reconstruction was increased, and long term maintenance plans were treated as important issues. The government was then obligated to establish certain long term maintenance plans and costs by legislating a Housing Act and requiring it be adjusted every three years. However, when planning long-term repair costs, doing so without considering the time value of money would become a problem. In addition, if differences between the planned repair costs and actual costs occur, it becomes necessary to adjust the long-term repair costs but, as of yet, the criteria to adjust such things does not exist. For these reasons, if there is lack of money to execute large-scale repair work, a building is unlikely to respond to deterioration of housing; on the other hand, an unnecessary reserve or pool of money can lead to conflict among residents. Therefore, this paper will propose estimation and adjustment models considering the time value of money for long term maintenance costs of apartment houses.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.18 no.5
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• pp.738-744
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• 2017

Recently, the installation of energy storage systems (ESSs) has increased in parallel with the extension of renewable energy resources. However, there has been no concrete analysis ofthe performance verification and economic evaluation of ESSs,which makes it difficult to perform aneffective installation and operation of an ESS. In particular, there are no international technical standards and guidelines on electric ESS for frequency regulation applications. Therefore, acomprehensive study on the power quality, impact on grid, extent of contribution, and cost benefit study of ESS are strongly being required. Under these backgrounds, this paper proposes a performance verification algorithm on ESS for frequency regulation application based on ananalysis of the AGC(Automatic Generation Control) performance verification method of PJM in USA. In addition,this paper proposes an economic evaluation algorithm on a 500 MW installation of ESS for frequency regulation applications using the account settlement of an expensive gas-fired generation plant and coal-fired power generation plant. From the simulation with real ESS operation data and 500 MW installation case, it wasconfirmed that the ESS showssuperior performance toany other conventional generators and provides anannual benefit of 500 MW ESS are between 345~429 billon won.

• The Korean Society of Law and Medicine
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• v.12 no.2
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• pp.163-187
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• 2011

On March 11, 2011, the Korea National Assembly finally passed the bill on the Damage Relief on the Medical Malpractice and Mediation for Medical Dispute. One of the features of this Act is including "The Subrogation Payment System for Damage (abbreviated SPSD)". This System is that 'Korean Medical Dispute Mediation-Arbitration Board' pays the damages, instead of the health care provider, for the patient who isn't paid damages by the health care provider despite of the Mediation or ruling. The purpose of this study is to search the problems and make improvement on SPSD. This System was introduced extreamly to the patients in order to induce them to the mediation. However,there remains several problems. In this articles, I have examined thoroughly the legal issues on SPSD. There are legal issues about the methods and ratio of the financial burden. In this connection, wide discretionary authority has been granted to administrative agencies specifically. On this account, this System clearly contains elements of a violation against the Constitutional Law. Moreover, this System can be broadly applied to the case of court ruling or the Korea Consumer Agency's mediation. But these measures go against the aim of legislation that the medical dispute can be resolved through the mediation or arbitration by this Act. In the end, these problems must be revised through the additional discussion.

• Proceedings of the Korean Association of Geographic Inforamtion Studies Conference
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• 2010.09a
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• pp.335-339
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• 2010

본 연구는 현재 "디지털지적시범사업" 지구의 면적증감필지의 청산방법에 있어서 현재 17개 시범지구의 통일성이 없어 사업수행에 큰 차질을 빚고 있는 문제점의 개선을 위해 실효성 있는 지적재조사를 위한 방안으로 시범지구의 청산방법실태를 분석을 통해 전국적으로 제일 많이 존재하는 불부합 유형인 편위형과 불규칙형을 중심으로 1/600, 1/1200의 축척별 면적증감량에 따른 청산금을 비교 평가하였다. 또한 저비용 고효율의 새로운 면적청산모형을 제시하여 향후 지적재조사 추진과정의 가장 핵심사항으로 제기될 증감면적의 비용조정에 따른 모형을 제시하였다. 따라서 본 연구는 연구지역 전체의 면적증감량을 분석하고 그에 따른 개별공시지가, 감정평가액, 유사평가액, 혼합평가액의 모형에 따른 모형별 청산금의 납부 정수비용을 평가하였다.