• Construction Engineering and Management
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• v.11 no.2
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• pp.35-38
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• 2010

• Electric Engineers Magazine
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• s.131
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• pp.66-71
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• 1993

• Journal of Korea Fair Competition Federation
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• no.142
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• pp.22-25
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• 2009

• Management & Information Systems Review
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• v.38 no.4
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• pp.61-78
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• 2019

When calculating gains from transfers of assets inherited or donated, the value recognized at the market price as of the date of inheritance or acquisition is recognized as the actual transaction value at the time of acquisition. However, Precedents for the appeal for review by the NTS, the request for adjudgment by the Tax Tribunal(TT) and the request of examination by the Board of Audit and Inspection of Korea(BAI) and the cases of the lawsuit have not shown a consistent results on how much such a the actual transaction value will be measured. This study investigates the operating state of the current tax appeal system using the statistical data of the TT, NTS, and BAI and cases of the lawsuit from 2008 to 2017, and suggests the Improvement of Capital Gains Tax Act on the transfer of inherited and donated property. As a result, total number of requested cases has diminished because cases of the pre-assessment review and the reconsideration appeal by the NTS have decreased steadily over the past decade, while the cases of the lawsuit and the administrative trials(the request for adjudgment by the TT, the appeal for review by the NTS, and the request of examination by the BAI) have been steadily increasing. Also This study found that more than 40% of the complainants proceeded with the cases of the lawsuit proceedings in disagreement with the disposition of tax dissatisfaction under the administrative trials. In addition, Even though the retrospective appraisal price is not recognized as the market price due to the strict interpretation of the tax regulations, it can be seen that it is interpreted as a more expanded concept in the application of the market price than the government office or the tax judge. Therefore, according to the precedents of the cases lawsuit, it is necessary to establish a regulation on the recognition of retroactive appraisal value.

• KIEAE Journal
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• v.12 no.3
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• pp.11-18
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• 2012

The purpose of this study is to contribute to solution of the defect dispute in apartment house in advance. We want to propose the improved devices in defect problems by investigating the money that exacted from the practical business of the inspection company and the money that a judge gave a decision in a civil court in 50 cases of the lawsuit to requesting the guarantee against defects and the improved schemes of the applied rate by analyzing the diagnosis money of each applied years about the term of warranty liability in 40 cases of the lawsuit separately from that. As the result, we have to reflect the defect of non construction and error construction on apartment building defects, which recognizes very important factor when we compute the defect repair warranty money and it needs to be rearranged the applied ratio in guarantee peried of housing law practically.

• 발명특허
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• v.6 no.8 s.66
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• pp.57-57
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• 1981

• Environmental engineer
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• s.139
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• pp.35-43
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• 1998

• The Korean Journal of Air & Space Law and Policy
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• v.33 no.1
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• pp.45-79
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• 2018

An increase of airplanes and military aircraft operation lead to significant demanding of residential claims by people who live in nearby airports and military bases due to noise, vibration and residential damages caused by aircraft operations. In recent years, a plaintiff has filed a lawsuit against the defendant, claiming the prohibition of using claimant's possessed land as a helicopter landing route, and the Daejeon High Court was in favour of the plaintiff. Although the Supreme Court later dismissed the Appeal Court decision, it is necessary to discuss the case of setting flight prohibited zone. In Japan, the airport noise lawsuits have been filed for a long time, mainly by environmental groups. Unlike the case that admitted residential damages caused by noise, the Yokohama District Court for the first time sentenced a judgment of the prohibition of the flight. This ruling was partially changed in the appellate court and some of the plaintiffs' claims were adopted. However, the Supreme Court of Japan finally rejected such decision from appeal and district courts. Atsugi Base is an army camp jointly used by the United States and Japan, and residents, live nearby, claim that they are suffering from mental damage such as physical abnormal, insomnia, and life disturbance because of the noise from airplane taking off and landing in the base. An administrative lawsuit was therefore preceded in the Yokohama District Court. The plaintiff requested the Japan Self-Defense Forces(hereinafter 'JSDF') and US military aircraft to be prohibited operating. The court firstly held the limitation of the flight operation from 10pm to 6am, except unavoidable circumstance. The case was appealed. The Supreme Court of Japan dismissed the original judgment on the flight claim of the JSDF aircraft, canceled the first judgment, and rejected the claims of the plaintiffs. The Supreme Court ruled that the exercise of the authority of the Minister of Defense is reasonable since the JSDF aircraft is operating public flight high zone. The court agreed that noise pollution is such an issue for the residents but there are countermeasures which can be taken by concerned parties. In Korea, the residents can sue against the United States or the Republic of Korea or the Ministry of National Defense for the prohibition of the aircraft operation. However, if they claim against US government regarding to the US military flight operation, the Korean court must issue a dismissal order as its jurisdiction exemption. According to the current case law, the Korean courts do not allow a claimant to appeal for the performance of obligation or an anonymous appeal against the Minister of National Defense for prohibiting flight of military aircraft. However, if the Administrative Appeals Act is amended and obligatory performance litigation is introduced, the claim to the Minister of National Defense can be permitted. In order to judge administrative case of the military aircraft operation, trade-off between interests of the residents and difficulties of the third parties should be measured in the court, if the Act is changed and such claims are granted. In this connection, the Minister of National Defense ought to prove and illuminate the profit from the military aircraft operation and it should be significantly greater than the benefits which neighboring residents will get from the prohibiting flight of military aircraft.

• Journal of Technology Innovation
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• v.21 no.2
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• pp.319-354
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• 2013

As creative economy gets attention, the capabilities of transforming creative ideas into intellectual property and utilizing it commercially have become important than ever before. Korea is lack of the capabilities of utilizing intellectual property compared to those of accumulating it. This paper focuses on the strategic implication of an injunctive relief, which has a far-reaching impact on firms' business strategies as well as national industrial competitiveness because losers in lawsuits are expelled from markets. It analyzes the Samsung-Apple global IP lawsuits about smartphones and tablet PCs, which have expanded into 9 countries since 2011 when the Apple filed the IP lawsuit against Samsung in the US for the first time. In particular, this paper analyzes the requirements to get the permanent injunctive relief in the lawsuits of intellectual property from reviewing the ruling in the court of the US in 2012 and draws some implications from the perspective of business/industrial strategies. This paper has some limitations in that the lawsuit are still ongoing and it is the first attempt to find out the clue that connects legal and strategic issues in the rulings. Regardless of the limitations, however, this paper expects to contribute to raising the issues as to the importance of harmonizing the capabilities of managing technology with law, in order to survive under the era of creative economy.

• Bulletin of Korea Environmental Preservation Association
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• s.399
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• pp.54-57
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• 2012