• Title/Summary/Keyword: Acceptance of IT

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The Understanding for Acceptance of Kitsch and Vernacular concepts in Product Design (키치와 버내큘러 개념의 제품디자인 수용을 위한 이해)

  • Ryu, Seung-Ho;Moon, Charn
    • Archives of design research
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    • v.18 no.3 s.61
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    • pp.199-208
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    • 2005
  • This study analysis if the concepts of kitsch and vernacular remains as cultural elements for product design. Because their function and aesthetic value have vivid possibilities for general product design fields. For the purpose, this study limits its range within post modernism, kitsch, and vernacular, and analyzes their relationships. Against functionalism, post modernism had cultural pluralisms to approach into popular styles, and some of them was amusing design. That post modernism designs stimulated human beings' emotion by decorations or some symbolic forms from specific objects is similar to the symbolism, regionalism, or pluralism of kitsch or vernacular. Kitsch is a free style that is not limited in any specific trends. It is a Meta culture that has influenced into various fields including design, so kitsch does not have a parallel position with a product or design. In product design, kitsch is the behavior and result of imitating existing objects' images. It could have amusement according to which objects are imitated. So if human beings feel amusement by kitsch, it could be same as the direction of post modernism. Kitsch is determined by design atmospheres. They cannot be specified abjectly, and can be different according to people. With symbolism and regionalism, kitsch and vernacular appeared according to people's needs. While kitsch is consumer's tastes-oriented, vernacular is cultural tradition-oriented. Kitsch has symbolism that specifies products' functions or design concepts, and it is a communication method between human being and products. Because vernacular is province-oriented, it has a lot of styles according to regional living environments and cultural differences. So vernacular design reflects continued traditional lifestyles. By restorative memory, regionalism, cultural pluralism, amusement, and symbolism, kitsch and vernacular could be understood the sub or parallel concepts of post modernism. They might be easily miss-understood mixed concepts that have western and national characters. But in kitsch and vernacular concept, modernizing pas by using the pluralism of post modernism should be considered positive. So, the range of the further study is also supposed to be focused on more widened fields to, to establish cultural identification in design.

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Empirical Analysis on Bitcoin Price Change by Consumer, Industry and Macro-Economy Variables (비트코인 가격 변화에 관한 실증분석: 소비자, 산업, 그리고 거시변수를 중심으로)

  • Lee, Junsik;Kim, Keon-Woo;Park, Do-Hyung
    • Journal of Intelligence and Information Systems
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    • v.24 no.2
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    • pp.195-220
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    • 2018
  • In this study, we conducted an empirical analysis of the factors that affect the change of Bitcoin Closing Price. Previous studies have focused on the security of the block chain system, the economic ripple effects caused by the cryptocurrency, legal implications and the acceptance to consumer about cryptocurrency. In various area, cryptocurrency was studied and many researcher and people including government, regardless of country, try to utilize cryptocurrency and applicate to its technology. Despite of rapid and dramatic change of cryptocurrencies' price and growth of its effects, empirical study of the factors affecting the price change of cryptocurrency was lack. There were only a few limited studies, business reports and short working paper. Therefore, it is necessary to determine what factors effect on the change of closing Bitcoin price. For analysis, hypotheses were constructed from three dimensions of consumer, industry, and macroeconomics for analysis, and time series data were collected for variables of each dimension. Consumer variables consist of search traffic of Bitcoin, search traffic of bitcoin ban, search traffic of ransomware and search traffic of war. Industry variables were composed GPU vendors' stock price and memory vendors' stock price. Macro-economy variables were contemplated such as U.S. dollar index futures, FOMC policy interest rates, WTI crude oil price. Using above variables, we did times series regression analysis to find relationship between those variables and change of Bitcoin Closing Price. Before the regression analysis to confirm the relationship between change of Bitcoin Closing Price and the other variables, we performed the Unit-root test to verifying the stationary of time series data to avoid spurious regression. Then, using a stationary data, we did the regression analysis. As a result of the analysis, we found that the change of Bitcoin Closing Price has negative effects with search traffic of 'Bitcoin Ban' and US dollar index futures, while change of GPU vendors' stock price and change of WTI crude oil price showed positive effects. In case of 'Bitcoin Ban', it is directly determining the maintenance or abolition of Bitcoin trade, that's why consumer reacted sensitively and effected on change of Bitcoin Closing Price. GPU is raw material of Bitcoin mining. Generally, increasing of companies' stock price means the growth of the sales of those companies' products and services. GPU's demands increases are indirectly reflected to the GPU vendors' stock price. Making an interpretation, a rise in prices of GPU has put a crimp on the mining of Bitcoin. Consequently, GPU vendors' stock price effects on change of Bitcoin Closing Price. And we confirmed U.S. dollar index futures moved in the opposite direction with change of Bitcoin Closing Price. It moved like Gold. Gold was considered as a safe asset to consumers and it means consumer think that Bitcoin is a safe asset. On the other hand, WTI oil price went Bitcoin Closing Price's way. It implies that Bitcoin are regarded to investment asset like raw materials market's product. The variables that were not significant in the analysis were search traffic of bitcoin, search traffic of ransomware, search traffic of war, memory vendor's stock price, FOMC policy interest rates. In search traffic of bitcoin, we judged that interest in Bitcoin did not lead to purchase of Bitcoin. It means search traffic of Bitcoin didn't reflect all of Bitcoin's demand. So, it implies there are some factors that regulate and mediate the Bitcoin purchase. In search traffic of ransomware, it is hard to say concern of ransomware determined the whole Bitcoin demand. Because only a few people damaged by ransomware and the percentage of hackers requiring Bitcoins was low. Also, its information security problem is events not continuous issues. Search traffic of war was not significant. Like stock market, generally it has negative in relation to war, but exceptional case like Gulf war, it moves stakeholders' profits and environment. We think that this is the same case. In memory vendor stock price, this is because memory vendors' flagship products were not VRAM which is essential for Bitcoin supply. In FOMC policy interest rates, when the interest rate is low, the surplus capital is invested in securities such as stocks. But Bitcoin' price fluctuation was large so it is not recognized as an attractive commodity to the consumers. In addition, unlike the stock market, Bitcoin doesn't have any safety policy such as Circuit breakers and Sidecar. Through this study, we verified what factors effect on change of Bitcoin Closing Price, and interpreted why such change happened. In addition, establishing the characteristics of Bitcoin as a safe asset and investment asset, we provide a guide how consumer, financial institution and government organization approach to the cryptocurrency. Moreover, corroborating the factors affecting change of Bitcoin Closing Price, researcher will get some clue and qualification which factors have to be considered in hereafter cryptocurrency study.

우리나라 농촌지역의 출산조절행태 및 출산조절행위의 결정요인 분석

  • Chung, Kyung-Hee;Han, Seung-Hyun;Bang, Sook
    • Korea journal of population studies
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    • v.11 no.2
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    • pp.33-53
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    • 1988
  • This study aimed at developing a desirable family planning policy and strategy by examining the current status of family planning practice in rural Korea and by indentifying the crucial factors which affect fertility control behavior. For this purpose, an analytical study was conducted, using the survey data collected in July 1985, on an interview basis, on 1, 440 married women living in the Soyi, Wonnam and Maingdong townships of Eumseong County(in North Chungcheong Province). This study population has the typical characteristics of rural areas, and the results of the analysis can be summarized as follows: 1. In regard to the demographic characteristics of the study population : their average age at marriage was 23.7, they had an average of 2.6 children( 1.3 boys, 1.3 girls) :10% experienced the death of their child (ren) :14% had spontaneous abortion(s) :4% weathered stillbirth(s) :35% went through induced abortion (s) : and 5.5% were currently pregnant. The average of their ideal numbers of children was 2.2, while 44% felt that they must have a son. 2. Looking at the contact rate with medical & health institutions, over the past 1 year, the visit rate to health subcenters was 43.7%, while 26.9% visited the (county) health center :59.6% had been to private clinics : and 41.5% went to the Soonchunhyang - Eumsung hospital : thus showing a relatively high rate of accessibility. 3. The utilization rate of family planning services was 76.5%, with tubectomy being the most prominent method at 52.3%, while the informants were health workers in 54.2% of the acceptors. Of the 8.4% who discontinued the use of contraceptive methods, only 26% did so due to want for pregnancy, natural infertility (meno - pause), or other reasons, while the remaining 74% stopped usage on account of side effects, failure in the methods themselves, and inconvenience of use, thus pointing to a situation where the proper choice of family planning methods have not yet been made. It can be noted that there is a strong motivation for early birth stopping as 35.3% practice family planning even with only one child, of which 38.3% have had sterilization operations. According to results of a multiple regression analysis, among the variables affecting contraception usage the most significant variable was the number of sons. 4. 34.8% experienced induced abortions. It was shown as a result of multiple regression analysis that the number of children and attitudes toward induced abortions extensively affected their frequency of abortions conducted. 5. In the regard to the relation between family planning and induced abortions, 33.7% of the women used both, while 52.0% of them used only the former(family planning), with only 1.4 % utilizing solely the latter(abortion), and 12.9% totally abstaining from fertility regulation : again, the discriminant analysis indicated that the choice of family planning and/or induced abortion was determined by the number of children and attitudes toward induced abortion. In view of the above mentioned results, the following are some comments and suggestions concerning problems related to the current family planning policies, in Korea : 1. It is difficult to expect a further quantitative expansion in family planning program operations, as there has been an excessive supply of target-oriented sterilization operations on women. From a maternal and child health care point of view, it will be desirable to have a diversification of service points in the future where family planning methods may be properly chosen, so that choices of methods which suit the mothers' characteristics and tastes may be made by the individuals themselves by strengthening their quality of family planning information services. 2. Along with the strengthening of the qualitative improvement of family planning services policies must be implemented to effectively promote the moral (ethical) deterrents to induced abortions and to preference for sons. From a maternal care standpoint, the social permissive norm toward induced abortion must be modified, and the bias towards son must be analyzed as the women with more daughters have a lower rate of family planning acceptance. Such changes in attitudes, however, can not be hoped to be accomplished with ad hoc policies, but will only be possible when an enhancement of the women's status(within the society) is brought about in a long - term perspective.

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American Culture at the Crossroad : Debates over NEA(National Endowments for the Arts) (미국 문화, 그 기로에 서서 - NEA(국립예술진흥기금)를 둘러싼 논쟁 중심으로)

  • Kim, Jin-A
    • The Journal of Art Theory & Practice
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    • no.4
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    • pp.33-56
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    • 2006
  • The cultural debates between conservatives and liberals at the end of the 1980s and in the early 1990s were termed as "culture wars." The "culture wars" involved a diverse range of controversial issues, such as the introduction of multicultural curricula in educational institutions, prayers in schools, whether to allow gays to serve openly in the military, and whether abortion should be permitted. The most heated debates of the "culture wars" regarding art raged over the NEA and the question of whether Andres Serrano's works should have been publicly funded, in addition to the exhibition "Robert Mapplethorpe: The Perfect Moment" which were charged as projecting "obscene" or "blasphemous" images. This paper examines the development of culture wars in art and focuses on several issues invoked by the NEA debates. However, it is not a detailed chronological investigation. Rather it pays attention to the several phases of the debates, analyzing and criticizing the clashes of the political and esthetical points of views between conservatives and liberals. How could NEA funding, a mere fraction of the federal budget, have become so critical for both sides(conservative and liberal), for politicians and artists' groups, and for academics and the general public? The art community was astounded by this chain of events; artists personally reviled, exhibitions withdrawn and under attack, the NEA budget threatened, all because of a few images. For conservative politicians, the NEA debate was not only a battle over the public funding of art, but a war over a larger social agenda, a war for "American values and cultures"based on the family, Christianity, the English language, and patriarchy. Conservative politicians argued the question was not one of "censorship" but of "sponsorship," since the NEA charter committed it to "helping museums better serve the citizens of the United States."Liberals and art communities argued that the attempt to restrict NEA funding violated the First Amendment rights of artists, namely "free speeches." "No matter how divided individuals are on matters of taste," Arthur C. Danto wrote, "freedom is in the interest of every citizen." The interesting phase is that both sides are actually borrowing one another's point of view when they are accompanied by art criticism. Kramer, representative of conservative art critic, objected the invasion of political contents or values in art, and struggled to keep art's own realm by promoting pure aesthetic values such as quality and beauty. But, when he talked about Mapplethorpe's works, he advocated political and ethical values. By contrast, art experts who argued for Mapplethorpe's works in the Cincinnati trial defended his work, ironically by ignoring its manifest sexual metaphor or content although they believed that the issues of AIDS and homosexuality in his work were to be freely expressed in the art form. They adopted a formalistic approach, for example, by comparing a child nude with putti, a traditional child-angel icon. For a while, NEA debates made art institutions, whether consciously or unconsciously, exert self-censorship, yet at the same time they were also producing positive aspects. To the majority of people, art was still regarded as belonging to the pure aesthetic realm away from political, economical, and social ones. These debates, however, were expanding the very perspective on the notion of what is art and of how art is produced, raising questions on art appreciation, representation, and power. The interesting fact remains: had the works not been swiped in NEA debates, could the Serrano's or Mapplethorpe's images gain the extent of power and acceptance that it has today?

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A study on the factors of Minhwa(民畵) and accepted background that are appeared at Buddhist paintings from late 19th to early 20th century - focused on Sixteen Lohans painting - (19세기 말~20세기 초 불화에 보이는 민화적 요소와 수용배경에 대한 고찰 -16나한도를 중심으로-)

  • Shin, Eun-Mi
    • Korean Journal of Heritage: History & Science
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    • v.37
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    • pp.121-150
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    • 2004
  • As genre of Buddhist paintings that express generally mountains and waters, there are Eight Scenes from Life of the Buddha(八相圖), Eternal Life Painting(甘露圖), Avalokitesvara Painting(觀音菩薩圖) includes Sixteen Lohans painting(十六羅漢圖), and Hermit Painting(獨聖圖), or Mountain God Painting(山神圖) which is especially appeared in late Chosun Period. These Buddhist paintings had various backgrounds including mountains and waters, the tradition of Water Ink Painting still remains after 18th century, however the trends got complicated to express various landscapes including splendid color, waters and mountains, and it appeared to have historical trend with introduction of factors of Minhwa(民畵) so called in 19th century. Sixteen Lohans painting painted from late 19th to early 20th century, still contains the traditional factors in terms of describing background among above trends, however the main factors of expressing the background are different from other Buddhist painting which reflects historical art trends in colors and its materials by drawing various background distinctively. That is, Sixteen Lohans painting is distinct at describing the background of blue & green colored mountains and waters that is appeared in trend of Minhwa(民畵) and the royal which were popular at that time It also shows broad acceptance with introduction of new background expressions such as Sipjangsang(十長生, Picture of 10 different things of Sun, Mountain, Water, Stone, Cloud, Pine, Plant of eternal youth, tortoise, Crane, and deer to hope the eternal life) Unryoung(雲龍, Dragon Cloud), Mangho(猛虎, Wild Tiger), Gweseck(怪石, Oddly shaped stone), Hwajo(花鳥, Flowers and Birds), Chaekgoeri(冊巨里, The books and bookshaves). In terms of its materials, positive representations of eternal life, wealth and luck were mainly appeared, this is closely related with Self-Search of Buddhist which was the trend at that time that Buddhist turned into the popularized religion in Chosun Period, especially the cooperation of popular belief with Taoism. This is appeared on various Taoists that is expressed in Buddhist paintings of Sixteen Lohans painting at that time. It would provide some clauses to infer the painted years of existing Minhwa at the fixed type of folk story paintings appeared on Sixteen Lohans painting painted mainly from late 19th to early 20th Century. There is also a possibility of the active participation of Buddhist painters(佛畵僧) as painters of Minhwa by request and demands from common people. Inquiry into factors of folk story paintings among Buddhist paintings started from similarity of the materials and shapes, however it doesn't seem to have dramatically expressed comic or exceptional techniques. But, the fact that there are similar types of decorative pictures in the Royal Court rather seemed to be possible for Buddhist paintings to have functions as religion.

The Status of North Korean Airspace after Reunification (북한 공역의 통일 후 지위)

  • Kwon, Chang-Young
    • The Korean Journal of Air & Space Law and Policy
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    • v.32 no.1
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    • pp.287-325
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    • 2017
  • Considering the development of aerospace, military science and technology since the 20th century, the sky is very important for the nation's existence and prosperity. The proverb "Whosoever commands the space commands the world itself!" emphasizes the need for the command of the air. This essay is the first study on the status of airspace after reunification. First, the territorial airspace is over the territory and territorial sea, and its horizontal extent is determined by the territorial boundary lines. Acceptance of the present order is most reasonable, rather than attempting to reconfigure through historical truths about border issues, and it could be supported by neighboring countries in the reunification period. For peace in Northeast Asia, the reunified Korea needs to respect the existing border agreement between North Korea and China or Russia. However, the North Korean straight baselines established in the East Sea and the Yellow Sea should be discarded because they are not available under United Nations Convention on the Law of the Sea. It is desirable for the reunified Korea to redefine the straight baselines that comply with international law and determine the territorial waters up to and including the 12-nautical mile outside it. Second, the Flight Information Region (hereinafter "FIR") is a region defined by the International Civil Aviation Organization (hereinafter "ICAO") in order to provide information necessary for the safe and efficient flight of aircraft and the search and rescue of aircraft. At present, Korea is divided into Incheon FIR which is under the jurisdiction of South Korea and Pyongyang FIR which is under the jurisdiction of North Korea. If North Korea can not temporarily exercise control of Pyongyang FIR due to a sudden change of circumstances, it is desirable for South Korea to exercise control of Pyongyang FIR, and if it is unavoidable, ICAO should temporarily exercise it. In reunified Korea, it is desirable to abolish Pyongyang FIR and integrate it into Incheon FIR with the approval of ICAO, considering systematic management and control of FIR, establishment of route, and efficiency of management. Third, the Air Defense Identification Zone (hereinafter "ADIZ") is a zone that requires easy identification, positioning, and control of aircraft for national security purposes, and is set up unilaterally by the country concerned. The US unilaterally established the Korea Air Defense Identification Area (KADIZ) by the Declaration of Commitment on March 22, 1951. The Ministry of Defense proclaimed a new KADIZ which extended to the area including IEODO on December 13, 2013. At present, North Korea's military warning zone is set only at maritime boundaries such as the East Sea and the Yellow Sea. But in view of its lack of function as ADIZ in relations with China and Russia, the reunified Korea has no obligation to succeed it. Since the depth of the Korean peninsula is short, it is necessary to set ADIZ boundary on the outskirts of the territorial airspace to achieve the original purpose of ADIZ. Therefore, KADIZ of the reunified Korea should be newly established by the boundary line that coincides with the Incheon FIR of the reunified Korea. However, if there is no buffer zone overlapping with or adjacent to the ADIZs of neighboring countries, military tensions may rise. Therefore, through bilateral negotiations for peace in Northeast Asia, a buffer zone is established between adjacent ADIZs.

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Seongdam Song Hwan-gi's Understanding of Buddhism (성담(性潭) 송환기(宋煥箕)의 불교인식)

  • Kim, Jong-soo
    • Journal of the Daesoon Academy of Sciences
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    • v.38
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    • pp.209-242
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    • 2021
  • This manuscript started with the purpose of producing research that investigated and verified how Buddhism was understood by Seongdam (性潭) Song Hwan-gi (宋煥箕), the founder (宗匠) of Horon (湖論) who was active around the early 19 th century. Song Hwan-gi, Uam (尤菴) Song Si-yeol (宋時烈)'s fifth generation, was a scholar who had a deep sense of duty to inherit the Theory of Uam (尤菴學), and he adhered to the Confucian theory of genealogy (道統論) and Anti-Heresy Discourses. Thus, this manuscript expressed curiosity about Song Hwan-gi's understanding of Buddhism, which was the representative heresy. This manuscript examined the naming method of Buddhist clergy (僧侶), degree of pedagogical knowledge, and critical statements that were made concerning Buddhist tales (說話). Meanwhile, it is noticeable that the terms of address for Buddhist clergy were composed of four categories: general terms, honorific forms, palanquins [輿], and miscellaneous terms of address. This scheme conforms to the Buddhist-friendly aspects of Song Hwan-gi. Examples of these terms of address include Danseung (擔僧) and Yeoseung (輿僧), both of which were Buddhist clergy who carried palanquins. Naturally, Song Hwan-gi was helped by Buddhist clergy when he went sightseeing on famous mountains. In the meantime, Song Hwan-gi's pedagogical knowledge can be shown to be not especially profound based on his understanding of The Diamond Sutra, The Avatamska Sutra, and The Shurangama Sutra. Cheongnyansan Travel Records (淸凉山遊覽錄) and Dongyu Diary (東遊日記) make it clear that Song Hwan-gi had no interest in taking refuge in the three treasures of Buddhism (佛法僧 三寶). It is rather the case that he was deeply critical of Buddhism. On the other hand, Song Hwan-gi expressed profound sadness when he encountered the dilapidated remains (古蹟) of Buddhist temples and hermitages. Consequentially, it can be concluded that Song Hwan-gi's understanding of Buddhism contained examples of affirmation, acceptance, denial, and exclusion.

The Acceptance and Transition of Confucian Gamsil in Joseon period (조선시대 유교식 감실(龕室)의 수용과 변용)

  • Park, Jong Min
    • Korean Journal of Heritage: History & Science
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    • v.44 no.4
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    • pp.56-69
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    • 2011
  • A Gamsil is an ritual instrument which enshrine the ancestral tablets of four lines from late great-great-grandfather and grandmother to late father and mother. This has their soul. Juja's "Garye" informs its structure pattern. It is placed in Sadang and takes the form of a perfectly square box. It partitions four rooms and enshrine an ancestral tablet room by room. They get the ancestral tablets line up from west to east. And they also enshrine the ancestral tablets without his descendant together in Gamsil. A Gamsil is a space to enshrine the ancestral tablets and to place an order within a family. A social status and A family economic power become a standard in making and managing Sadang. Kingdom in Joseon period limited the ancestral tablets considering of his degree of official rank which descendant enshrined. A official servant can be stable economically in getting a stipend and build sadang in the house. While household a little in economic enshrine the ancestral tablets at a Gamsil placed at the a space of private home. His personal circumstances make size and pattern, place change in relation to Gamsil. A Gamsil looks like house in structure and pattern. It has the immortality of the soul. And it changed from a table size to a ancestral tablet size. This Gamsil is comfortable to move and is made considering of the width and height of household. The transition of Gamsil means institutions is in close to a family economic power in social change. Kingdom in Joseon early period makes a policy of a Gamyo's build and an ancestral enshrine in basement of Juja's "Garye". The transition of Gamsil gave a common people limitted socially and institutionally the service of late four lines. Most of people enshrine the ancestral tablets of their four lines in approaching of in the late of Joseon Dinasty. They compromise on their reality and cause. The transition of Gamsil implied many different things in social ; the authenticity search and a dignity expression of his family, the foundation for the diffusion of an ancestral service, a space sharing with ancestor and descendent, the increment of a family economic power etc.

A Study on Consumers' Intention to Continue Use of Unmanned Stores in the Non-face-to-face Era : Focusing on the Moderating Effect of COVID-19 Social Risk (비대면시대 소비자의 무인점포 지속적이용의도에 관한 연구: COVID-19 사회적 위험의 조절효과를 중심으로)

  • Oh, Jong-chul
    • Journal of Venture Innovation
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    • v.3 no.2
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    • pp.1-21
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    • 2020
  • Recently, the emergence of new technologies caused by the Fourth Industrial Revolution caused a great change not only in the overall society but also in the retail industry. In the retail industry, unmanned stores based on new technologies have emerged, changing the consumption behavior of consumers. In particular, the global pandemic caused by COVID-19, which appeared in December 2019, raised social risks, and as a result of this, the beginning of the non-face-to-face era, interest in unmanned stores is increasing. In this study, the effects of benefits factors (perceived usefulness, perceived economics, perceived enjoyment, relative advantages) and sacrifice factors (perceived risk, technicality) perceived by unmanned store users on continuous use intention through perceived value. In addition, it is a study to test through empirical analysis what role the social risk from COVID-19 plays in the process of consumption through unmanned stores. The purpose of this study is to provide strategic implications for the activation of unmanned stores in the non-face-to-face era. In this study, a total of 293 copies of data were collected for users of unmanned stores for hypothesis testing. In addition, the collected data was analyzed using SPSS 21.0 and AMOS 21.0 statistical programs. The results of the study are summarized as follows. First, it was found that the perceived benefits (perceived usefulness, perceived economics, perceived playfulness, and relative advantages) of unmanned stores all had a significant positive effect on perceived value. Second, it was found that all perceived sacrifices (perceived risk, technicality) of unmanned stores had a significant negative effect on perceived value. Third, it was found that the perceived value of unmanned stores had a significant positive effect on the intention to continue use. Finally, the social risk from COVID-19 has been shown to play a moderating role when the perceived sacrifice of unmanned stores affects the perceived value.

A Study on Solutions to the Problems of the Current Tax Appeal System (조세심판청구제도의 문제점에 관한 개선방안)

  • Park, Sang-Bong
    • Management & Information Systems Review
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    • v.35 no.2
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    • pp.67-81
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    • 2016
  • The purpose of this study was to investigate lots of problems that the current tax appeal system has, which are becoming serious issues as tax appeal cases are recently increasing. Those problems include the unreasonable procedure and period of deliberation on tax appeal cases, permission of a same tax appeal by more than one governmental agencies and the compulsory transposition system of tax appeal cases. All of these problems should be rectified in order to ensure that the currently tax appeal system protect taxpayers' rights and interests effectively. According to the current tax appeal system, the period from the receipt of tax appeal cases to ruling on them is up to 90 days. This is unrealistic, so that period should be allowed to be extended if those cases about more complicated taxation or if they are even harder to be treated for any reason. At present, chief of Tax Tribunal has to unconditionally accept resolution from the meeting of tax judges and make a ruling accordingly because he has no right to reject that resolution. But now, it's time to establish legal grounds based on which the chief suggests the tax judges to reconsider their resolution if it is undoubtedly wrong. Currently, there's a relatively little acceptance of tax appeals from people who can't financially afford to designate a proxy for them. To solve this problem, lots of efforts to make socially recognized the necessity to relive those people's rights and interests and make widely known the Public Proxy of Tax Appeal System. The current tax appeal system allows the Board of Audit and Inspection to be an appealer. This means taxation may be deliberated on by more than one governmental agencies. It is so inefficient. Therefore, tax appeal by the board should be only about taxation that they found unacceptable by audit and inspection. Except for this, it is not allowed that the Board of Audit and Inspection file tax appeals that are, in turn, necessarily transported to the National Taxation. Esecially, the transposition should be a procedure that is occasionally taken. In sum, this study investigated problems with the current tax appeal system, and made suggestions about solutions that are not theoretical but practical.

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