• The Journal of Small Business Innovation
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• v.20 no.1
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• pp.1-18
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• 2017

This study examined whether divided and spun-off companies design and execute spin-offs to minimize tax burdens by analyzing multiple spin-off transactions in the Dongbu Group, when the Korean tax law regarding corporate restructuring was amended in July 2010. Before the July 2010 tax amendment, taxes on the capital gains arising from the qualifying spin-off were deferred to the earlier of the shares in or assets acquired by the spun-off company are disposed. This tax treatment relieves the divided company's tax burden by deferring taxes on capital gains, compared with non-qualifying spin-offs. However, if shares in or assets acquired by the spun-off company are disposed after the July 2010 tax amendment, the capital gain incurred at the time of the qualifying spin-off would be taxed again at the spun-off company, in addition to a taxation on the divided company's capital gains. This creates double taxation implications for the parties involved in the spin-off. As a result, the double taxation may outweigh the benefit from the tax deferral on the qualifying spin-off, which may make a qualifying spin-off tax unfavorable. Among the four spin-off cases in the Dongbu Group addressed in this study, a spin-off occurred before the tax amendment, whereas three spin-offs occurred after the tax amendment. Initially, we expected that the spin-off before the tax amendment would be a qualifying spin-off, and the other three spin-offs would be non-qualifying spin-offs, considering the taxation rules before and after the July 2010 tax amendment. However, based on the review of summarized balance sheets disclosed in the spin-offs' corporate filings, no capital gains arose during the four spin-offs that occurred in the Dongbu Group. Therefore, we concluded that the Dongbu Group considered non-tax factors more than tax factors while designing and executing the spin-offs. The local media posited during this period that these spin-offs may intend to resolve financial issues in the Dongbu Group, and this analysis was supported by the fact that some shares in the new spun-off companies were sold by the Dongbu Group. Our case studies provide evidence that all costs, including both tax and non-tax costs, must be considered in the course of spin-offs, in addition to the tax burdens on all parties involved in the corporate restructuring, which parallels the work of Scholes et al. (2008). This study provides implications that various aspects should be considered and reviewed in advance when the management makes decisions for effective tax planning.

• Journal of The Korean Association For Science Education
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• v.42 no.1
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• pp.19-32
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• 2022

The need for polar education was further emphasized, depending on the importance of the pole, which is the best place for climate change detection and prediction, and treasure trove of future technology and resources. Therefore, this study analyzed the general cognitive and affective characteristics of elementary school students' polar literacy, and in addition, analyzed the cognitive and affective characteristics according to the level of diversity about polar experience. The items developed for the study were revised through a pilot survey of 43 fifth graders. They consisted of questions about gender, polar experience, scientific literacy, polar knowledge, polar literacy skills, polar literacy beliefs, and polar literacy attitudes. The types of questions used are selectable, reliable, and Likert (4 points), for a total of 66 questions. The students who participated in the study were 323 fifth grade elementary students. The study found that students were more interested in the dramatic consequences of polar changes than the scientific causes and processes associated with it. This is confirmed through the fact that they are more interested in and familiar with polar creatures suffering from polar changes than understanding ice, which is the main feature of and the central mechanism of polar changes. Students also recognized the issue of polar climate change as a global issue other than their own. They believe that what happens in the Arctic and Antarctica will affect the whole world, but not significantly to himself and his community. The level of knowledge about polar region and the ability to analyze and infer were not significantly related to each other, and students with a higher level of diversity of experience about polar region had a better understanding of polar science and technology. In this research, it is meaningful to check the characteristics related to the students' polar region and to use it as a basic data to show the direction in which polar literacy education should proceed in the future.

• Journal of the Korean Institute of Landscape Architecture
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• v.51 no.2
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• pp.94-102
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• 2023

The Florence Charter, established in 1981 by the ICOMOS-IFLA International Commission on Historic Gardens, considered the historic garden as a plant-dominated architectural composition, a perpetual balance between the artist and the artisan's desire to remain unaltered in perpetuity. Trees, the main component of the garden, require continuous management as they repeat their creation and calling according to the cycle of the seasons and accordingly, it is suggested that management to maintain the appearance of trees in Korean palaces was an indispensable element. Although it is an important matter to historically verify the tree management techniques of the palaces of the past, research has been difficult due to the absence of historical records and the disconnection of life due to the Japanese colonial period. In addition, according to the view that trees were not generally managed in the palace, research on palace tree management techniques has not been conducted so far. Therefore, this study aimed to examine whether or not the tree management of the palaces was performed in the past through expert interviews based on photographs taken in modern times. With the identification of tree species and pruning through in-depth interviews with experts using photographs taken in the modern period, the results are as follows. First, it was found that the shapes of trees and leaves could be identified through photographs and by observing the phenomena caused by planting and pruning, it was possible to estimate whether or not the tree management was implemented in the modern palace. Second, as a result of in-depth interviews with 8 experts in 4 fields, it was possible to determine the tree species and pruning status, purpose, and method. There was no significant difference in opinions between groups, and the evidence was clearly presented. Third, the type of management of trees in the palace was mainly found to be determination of the types of tree, removal of hazardous factors of trees, and management of lower vegetation and through the photographs of Jondeokjeong and Gwanwanjeong, it was confirmed that the trees were managed even before the Japanese colonial era, considering the time of filming. Based on the photographs taken, it was possible to estimate whether the trees were managed before the Japanese colonial period through expert interviews. However, it could not be clarified due to lack of historical materials as to whether it was carried out on its own according to the circumstances of the times or by the Japanese Empire. Still, in this study, evidence was obtained to refute the view that trees of the palace were not managed in the past through the collected data. Expert opinions supporting this view were collected to make the conclusion. In addition, based on the general theory of pruning, an empirical review of expert opinions was conducted to secure the reliability of the research results.

• Korean Journal of Heritage: History & Science
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• v.55 no.4
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• pp.212-240
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• 2022

This study is a multi-layered exploration of 「The Thirty-Six Scenery of Seongdeok Summer Mountain Resort(承德避暑山莊三十六景)」 (The 36th view of Kangxi) recited by Emperor Kangxi of China through literature study, ancient calligraphy diagrams, and field studies. The conclusion of tracing the landscape characteristics and implications contained in 「The 36th view of Kangxi」 through the analysis of the headword(標題語) and the interpretation of the Jeyeong poem(題詠詩) is as follows. 「The 36th view of Kangxi」 is an extension of the outer edge of the Eight Sceneries, and when compared to the existing Eight Sceneries peom and Eight Sceneries painting, it is found that the landscape is centered on the 'viewpoint' rather than the landscape object. In particular, it aimed to create a structured landscape centered on nine types of buildings represented by 'Jeon(殿)' and 'Jeong(亭)' was given. In particular, Yeouiju, located in Lake district, is a scenic country endowed with the character of a gardens in Garden, which is composed by collecting famous representative Chinese landscapes and landscapes of Sansu-si and Sanshu Painting. As a result of headword analysis to understand the characteristics of landscape components, 14 landscapes (38.9%) related to water elements and 13 landscapes(36.1%) related to mountain elements, the elements related to architecture and civil engineering were classified in the order of 3 cases(8.3%), and the elements related to the skylight were classified in the order of 2 cases(5.6%). However, in Jeyeong-si, the mention of landscape vocabulary for climate elements was overwhelming. In other words, in the poems of 「The 36th Scenery of Kangxi」, scenery vocabulary symbolizing 'coolness' such as 雲(cloud), 水(water), 泉(spring), 清(clear), 波(wave), 流(wave), 風(wind) and 無暑(without heat), etc. It is not a coincidence that it appears, and it is strongly attached to the sense of place of Summer Mountain Resort in Rehe(熱河). Among the 23 landscapes whose seasonal background was confirmed, the fact that the lower landscape is portrayed as the majority and the climate elements of the resort area are portrayed in three-dimensional and multi-dimensional ways are closely related to the period of enjoying the gardens of Kangxi, the main subject of the landscape. In addition, many animal and plant landscapes appearing in Jeyeong-si appear to be in the same context as the spatial attributes of not only recreation, but also contemplation and hunting. On the other hand, in Jeyeongsi, there are 33 wonders(91.7%) citing famous people and famous books through ancient poems, old stories, and ancient stories tends to be prominent. It is inferred that this was based on Kangxi's understanding and pride in traditional Chinese culture. In 「The 36th view of Kangxi」, not only a book-writing description of the feelings of being entrusted to the family sutras, but also the spirit of patriotism, love, self-discipline and respect for mother and filial piety are strongly implied. Ultimately, 「The 36th view of Kangxi」 shows the real scene of the resort, as well as the spiritual dimension, in a multi-faceted and three-dimensional way, and the spirit of an emperor based on the dignity of the royal family and the sentiments of a writer it deserves to be called a collection of imperial records that were intended to reveal.