• Management & Information Systems Review
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• v.32 no.4
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• pp.127-153
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• 2013

The trend of China's industry has been changed from manufacturing industry based on cheap labor market to service industries gradually as a whole. The investment of Korean corporations toward Chines service industry is gradually being increased. The importance of Chinese service industry related taxations such as business tax and value-added tax are growing. This study, therefore, examines the changes of investment environment and does the business tax and VAT of growing importance in China. From the point of view that the taxation on services is mainly related to the business tax or VAT, this study, also, examines the changes of present condition of investment and corresponding trends of the Korean corporations, in accordance with the domestic investment environment changes tied to the business tax and the VAT in China. With regard to the business tax and the VAT, this study looks into their features and tax requisition and also makes comparison between them and VAT of Korea. This study examines the problems and situations from the cases of separation, integration and trial integration of the business tax and VAT, and also does the development direction of the above two taxation and the corresponding strategy of Korea and her companies The purpose of this study is to provide information about the changing trends of investment environment and the business tax and VAT and to present corresponding plan for the corporations advancing into China.

• International Commerce and Information Review
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• v.19 no.3
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• pp.83-105
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• 2017

I tried to analyze export relation of influence in Chinese H beam(common steel), Hot Rolled Steel(common steel), Plate(common steel) which could be influenced immediately by China's cancellation of the export rebate of value added tax in 2010 through the statistic methods such as cointegration, Granger causality, impulse response and variance decomposition. In the first period they mutually influenced each other in export to Korea but in the second period, this relation of influence was lessoned. Due to production expansion of Hot Rolled Steel(common steel), Plate(common steel) in Korea, the change of import trend, the market change of steel users' industries and China's expedient export of boron steel to Korea, mutual influence among these products was greatly declined. Ever since Hyundai Steel's production expansion involving blast furnace facilities, there is need for the industry to concentrate on developing new markets for its facilities' output in Korea. Therefore, Korea's steel industry desperately needs strength of de-jure standards such as unique quality standards and related certifications, efficient distribution management, as well as export promotion strategy through its global trading network to effectively address its structural supply-demand imbalances.

• International Commerce and Information Review
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• v.13 no.1
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• pp.217-241
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• 2011

The basic purpose of Customs Drawback System of the material for export goods is export support as cut a price down the export goods' price. Especially the trade volume between South Korea and China is the greatest in comparison with other countries in 2010. Therefore companies involved China is necessary to understand exactly for China's tariff system(duty drawback system). Due to inconsistent policies, it is difficult to understand VAT-related provisions on exports goods of China compared with South Korea Tax System. Accordingly, the results of this study is significant in China-related companies. In South Korea and China, amount of customs duty drawback is very large 4.017606 billion won 732.8 billion yuan respectively. Thus, the amount of customs duty drawback is greater, a comparison of customs duty drawback in South Korea and China is very necessary on Customs Drawback System.

• Korean Journal of Heritage: History & Science
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• v.37
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• pp.445-469
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• 2004

The Avatamsaka Sutra copied in ink on the white paper of Shilla Period is the oldest manuscript in korea. This Avatamsaka Sutra is volume 1-10 and 44-50 of the 80 volume's transcription. According to the postscript, written with 528 letters at the end of the volume 10 and 50, this sutra is made during A.D. 754-755, for six months by the order Master Yon-gi(綠起 法師) who founded Hwaumsa Temple(華嚴寺.) It explains the procedure of the ritual and production method of the sutra-copying, and also shows the 19 participants with their name, address, official title, and etc. When the sutra was founded, volume 1-10 were so congealed that we could not open the volumes. And volume 44-50 was prohibited to take photograph for preservation. According to the recent examination, it proved that this sutra is the treasure for the study of the characters made by Empress Wu Zetian(則天武后.) The characters made by Empress Wu Zetian(A.D. 625-705) are new shape of chinese characters which is different from the traditional characters. After the demise of the Queen, the characters were not used any more officially, but privately some people used the characters for personal tastes and interest. The characters in the sutra includes 512 characters of 13 kinds of Empress We Zetians'. Compared to the Tun-huang version of the sutra, this is far better treasure for the study of Empress We Zetians' characters in terms of the number of the character and the their use of frequency. The Avatamsaka Sutra of Shoso-in(正倉院) in japan copied in A.D. 768 does not use the Empress We Zetians' characters. In this respect, this Shilla Avatamsaka-Sutra is a unique one preserves the original forms of Chinese translation at that time.