• Journal of Digital Convergence
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• v.17 no.12
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• pp.45-57
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• 2019

The digital economy has created a new platform-based business model and raised the issue of the international taxation system in line with rapid economic development. Voices of fair taxation have also grown due to tax breaks to countries with low tax rates, problems caused by the gap between traditional and digital companies, and problems of business-oriented taxation systems. As a result, the international movement to lay the foundation for the international taxation system based on the business model suitable for the digital economy has become active. The stances of foreign organizations and countries are different, and the necessity of domestic policy introduction is increasing when cooperation at the international level is needed. This study was conducted to analyze the policy network and to help decision making. The results of the study showed that there were differences among domestic stakeholders depending on the actors. The EU suggested SDP in the long term, Digital Service Tax in the short term, and OECD suggested SEP in the long term. It was found that a careful approach to decision making and an in-depth study of the policy process are necessary.

• The Journal of the Institute of Internet, Broadcasting and Communication
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• v.14 no.4
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• pp.91-99
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• 2014

The main game architectures for multiplayer online games are the traditional client-server architectures, multi-server architectures and P2P(peer-to-peer) architectures. P2P architectures, due to their distributed and collaborative nature, have low infrastructure costs and can achieve high scalability as well as fast response time by creating direct connections between players. However, P2P architectures face many challenges. Distributing a game among peers makes maintaining control over the game more complex. These architectures also tend to be vulnerable to churn and cheating. Providing consistency control in P2P systems is also more difficult since conflicting updates might be executed at different sites resulting in inconsistency. In order to avoid or correct inconsistencies, most multiplayer games use a primary-copy replication approach where any update to the object has to be first performed on the primary copy. This paper presents the primary-copy model with the update dissemination mechanism that provides consistency control over an object in P2P architectures for multiplayer online games. The performance for this model is evaluated through simulation experiments and analysis.

• The Journal of the Korea Contents Association
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• v.21 no.2
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• pp.507-519
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• 2021

This paper attempts to explore advertising factors that affect TikTok advertising effectiveness by identifying motivations to use a short-form video social media platform, TikTok and further looking at perceptions of and attitudes toward TikTok advertising. The results of in-depth interviews with 20s-30s TikTok users suggest that users are motivated to use TikTok for information and fun. Further, TikTok is characterized as a short-form video, rich contents, and a novel format. Regarding TikTok advertising, the results reveal that usefulness, enjoyment, easiness of advertising skip, sense of closeness, and interaction are significant factors of TikTok advertising. Finally, it is suggested that users respond to the advertising by clicking 'like', writing comments, sharing, clicking 'purchase link'/advertiser's website, and creating user-created contents and so on. These findings theoretically contribute to the literature on social media advertising, and practically offer strategic guidelines for TikTok advertising.

• The Journal of the Korea Contents Association
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• v.19 no.3
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• pp.659-674
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• 2019

The purpose of this study is to verify the path of the motivation, the flow, and problem gambling and intervention points. To this end, we verified the mediation effect of the motivation of the users outside sales offices influences the problem gambling through a flow and the moderated mediation effect of the frequency of the use of a bicycle racing tracks in that process. A total of 411 cases were analyzed using surveys conducted for one day on a weekday and weekend (September 13th and 15th 2018) for adults using an outside sales office in Jangan. According to the analysis, the causality of gambling by gambling motivation(amusement, excitement, avoidance, society, money) showed its effect positively by mediating the flow. The adjusted effect of the frequency of the use on the intermediary effect of the motivation ${\rightarrow}$ flow ${\rightarrow}$ problem gambling behavior, which is the main concern of this study, was found to be statistically significant. More specifically, the effect of adjusting the frequency of the use was statistically significant in both paths: motivation/flow and flow/problem gambling. It was also shown that, in the model with excitement, avoidance and social motivation, the adjustment of the frequency was only significant in the causal relationship between the flow and problem gambling. Based on these findings, this study made clinical and policy suggestions for intervention for gamblers and user protection regulations.

• Management & Information Systems Review
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• v.34 no.2
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• pp.207-227
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• 2015

This study addresses and examines differences in firm value after tax audits by the Korean Internal Revenue Service. Tax audits can potentially depreciate a firm's value due to the mass cash outflow that often results from the additional tax charges involved. However, tax audits that reveal negative aspects of a business, such as excessive entertainment expenses, fraudulent accounting, or inappropriate business practices, may have positive effects on a firm's value, as the monitoring involved can improve accounting transparency and reduce agency costs. This study shows that there is typically an increase in a firm's value in the year after a tax audit has been conducted, in comparison with the previous year. This result suggests that firm value can increase after a tax audit is conducted, despite the possible value depreciation resulting from a mass cash outflow.

• Journal of Venture Innovation
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• v.4 no.3
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• pp.141-150
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• 2021

Although management decisions centered on the board of directors and directors must be made in order to effectively promote ESG management, the company's management is not obligated to make decisions considering ESG factors. A Korean corporation(company) is an established organization for commercial or other profit, and the purpose of treating a legal organization as a corporation is to easily handle the legal relationship of a group (corporate's property) and individual property of a group member, but legal person such as rights to "harm public rights" or "defend fraud". Criminal liability for illegal acts of a corporation, but the liability of a corporation (natural person) for illegal acts of a corporation is recognized within a limited range, but the criminal liability of a corporation (natural person) is limited. As the social responsibility of a corporation is great, limiting the responsibility of a corporation-related person (natural person) to civil responsibility will halve its effectiveness if considering the impact on the corporation's national economy. Objective requirements such as the completeness of control, hybridization of property, infringement of creditors' rights, and small-capitalization, and the subjective intention of abusing the company system to avoid legal application to controlling shareholders should be denied. Despite the increasing influence on corporate society, such as large-scale projects and astronomical business profits, corporate officials (natural persons) are forced to be held liable for negligence and intentional liability within a limited range. In such cases, it is necessary to introduce criminal responsibility separately from civil responsibility to legal persons (natural persons) in consideration of the maturity of capitalism in Korean society and the economic status of the world. In Korea, the requirements for recognition of corporate denial are strict, but the United States says that it is sufficient to have control or fraud. Therefore, it is not about civil responsibility, but about criminal responsibility of a legal person (natural person), so if fraud is recognized, it can strengthen the corporate social responsibility.

• The Journal of Information Systems
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• v.26 no.3
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• pp.313-337
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• 2017

Purpose Financial technology, also known as FinTech, is conceptually defined as a new type of financial service which is combined with information technology and other traditional financial services like payments, investments, financing, insurance, asset management and so on. Most of the studies on FinTech services have been conducted from the viewpoint of technical issues or legal and institutional studies, and few studies are conducted from the health belief perspectives and security behavior approaches. In this regard, this study suggest an extended information protection behavior model. Design/Methodology/Approach The Health Belief Model (HBM), the Protection Motivation Theory (PMT), and the Technology Threat Avoidance Theory (TTAT) were employed to identify constructs relevant to information protection behavior of FinTech services. A new extended information protection behavior model in which the influence factors of information protection behavior (i.e., perceived susceptibility, perceived severity, perceived benefits, perceived barriers, perceived self-efficacy, subjective norms) affect perceived threats and perceived responsiveness positively, leading to information protection behavior of FinTech users eventually. This study developed an extended information protection behavior model to explain the protection behavior intention in FinTech users and collected 272 survey responses from the mobile users who had experiences with such mobile payments and FinTech services. Findings The finding of this study suggests that the influence factors of information protection behavior affect perceived threats and perceived responsiveness positively, and information protection behavior of FinTech users as well.

• The Journal of the Korea Contents Association
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• v.22 no.1
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• pp.99-115
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• 2022

In this study, domestic academic journal papers on tax compliance, tax consciousness, and faithful tax payment (hereinafter referred to as "tax compliance") were comprehensively analyzed from an interdisciplinary perspective as a representative research topic in the field of tax science. To achieve the research purpose, topic modeling technique was applied as part of text mining. In the flow of data collection-keyword preprocessing-topic model analysis, potential research topics were presented from tax compliance related keywords registered by the researcher in a total of 347 papers. The results of this study can be summarized as follows. First, in the keyword analysis, keywords such as tax investigation, tax avoidance, and honest tax reporting system were included in the top 5 keywords based on simple term-frequency, and in the TF-IDF value considering the relative importance of keywords, they were also included in the top 5 keywords. On the other hand, the keyword, tax evasion, was included in the top keyword based on the TF-IDF value, whereas it was not highlighted in the simple term-frequency. Second, eight potential research topics were derived through topic modeling. The topics covered are (1) tax fairness and suppression of tax offenses, (2) the ideology of the tax law and the validity of tax policies, (3) the principle of substance over form and guarantee of tax receivables (4) tax compliance costs and tax administration services, (5) the tax returns self- assessment system and tax experts, (6) tax climate and strategic tax behavior, (7) multifaceted tax behavior and differential compliance intentions, (8) tax information system and tax resource management. The research comprehensively looked at the various perspectives on the tax compliance from an interdisciplinary perspective, thereby comprehensively grasping past research trends on tax compliance and suggesting the direction of future research.

• Korean small business review
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• v.42 no.1
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• pp.19-41
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• 2020

In Korea, punitive damages were introduced in the 2011 Fair Transactions in Subcontracting Act(FTSA), and in 2019 the Patent Act, Trade Secret Protection Act(TSPA), Industrial Technology Protection Act(ITPA), and Mutually Beneficial Cooperation Act(MBCA). In punitive damages, the judgment of 'intentional' is especially important, and it is necessary to refer to US precedents since there is no accumulated case. Major Company can avoid intentional counseling through the advice of lawyers, but SMEs may have to punish punitive damages due to a lack of awareness of the system. In the case of TSPA, ITPA, FTSA, and MBCA, except for Patent Act, the provisions related to proof of damage have not been well maintained yet. Therefore, the data submission order system of these laws needs to be revised to the level of patent Act need to be. TSPA needs to be amended in the future to estimate the amount of the royalties in estimating the amount of damages so that it can receive the 'reasonably' estimated amount rather than the usual amount. On the other hand, ITPA, FTSA, and MBCA do not have any provisions for the estimation of damages. Besides, it is difficult to evaluate the technology value in the case of leakage or deodorization of new technologies. Therefore, valuation needs to be carried out by a credible institution along with the development of a model for calculating damages.

• The Journal of the Korea Contents Association
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• v.21 no.3
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• pp.634-644
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• 2021

Despite the increased social demand for strengthening the punishment for ghost surgery in Korea, the governmental management is very passive compared to other offenses of medical law, and the punishment for ghost surgery is insufficient, so that medical malpractices are continuously occurring. A plastic surgeon who posted the names of clinics performing ghost surgery and the number of deaths on the internet bulletin board, was charged with the violation of the Information Telecommunication Act(defamation). Thus, this study aimed to present the legal/institutional issues and implications of defamation by the release of ghost surgery, by initially examining the charged case after posting the contents showing the death of patients by ghost surgery in clinics on the internet bulletin board. This study aimed to understand how strictly the court approached the ghost surgery in the aspect of public interest, and also to understand the judgment standard of punishment for defamation by investigating the publicly alleging facts and public interest by the disclosure of ghost surgery. Moreover, this study aims to provide the basic data necessary for guaranteeing the national health right by arousing attention to ghost surgery.