• The Korean Society of Law and Medicine
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• v.7 no.2
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• pp.219-268
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• 2006

In July 1989, Korea had achieved the national medical insurance system comprehensively covering the whole population since its inception of 12 years before, and subsequently the plural medical insurers had integrated to the unique health insurer system in July 2000. But there yet remain some problems to be improved under low contributions rates and poor benefit packages, especially the shortage of assuring beneficiaries' rights. The Health Insurance Appeal System is composed of a two-tiered system of committee. The Formal Objection Committees built in the National Health Insurance Corporation and in the Health Insurance Review Agency respectively examine the formal objections to the decisions of the Corporation, or the Review Agency. And the Dispute Mediation Committee built under the command of the Minister of Health and Welfare reviews the protests against the decisions on the formal objections by each Formal Objection Committee. To cope with the appellant in relation to the administration on the qualification of the insureds, contributions, and insurance benefits etc, is found to be unsatisfactory. There's the reason of poor function on right-relief caused by the loose composition of the Appeal Committee, the deficit of people's recognition and P.R., the lack of professional manpower and the Committee's independency, and time lag in making decisions and so on. Consequently the Appeal System should be improved to secure the rights-relief function, to empower the professionalism of the Appeal Committee, to strengthen P.R. for the beneficiaries, to build up the staff's proficiency through training, and to develop the quality of administrative services.

• Management & Information Systems Review
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• v.24
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• pp.97-124
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• 2008

This study aimed to explore how the involvement of environment influenced eight subjects group. Thus, experiment was performed to clarify the role that the attitude of university student consumer plays in the communication process depending on the level of engagement of consumer in the environment and method to raise donation for preservation of environment. Analyzing as per the type of appeal, the mark in altruistic appeal type was higher in all variables than egoistic appeal type. Finally, checking the average mark of each variable as per the condition of donation, the value in unconditional donation was higher than in all variables than conditional donation. It was found 3 groups composed of 2 groups with high level of environmental engagement and 1 group with low level of environmental engagement were suitable to double mediation model among the 8 experimental groups. The group where double mediation model best corresponds than any other group was high level related to environment and the group that contacts altruistic appeal and the message in the form of conditional donation. It was also found that the group that has low level of environmental engagement and contacts egoistic appeal type and conditional donation shows the group that corresponds to double mediation model in the second place among the 8 groups. Finally, it was found that the group that has high level of environmental engagement and is stimulated by altruistic appeal and unconditional donation corresponds to double mediation model. Depending on the condition of message stimulation, unconditional donation is found to better correspond to double mediation model than conditional donation. However, opposite phenomena is observed when the level of environmental engagement is high and appeal type is egoistic. Namely, it was found that conditional donation better corresponds to double mediation model than unconditional donation.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.68
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• pp.43-63
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• 2015

The number of final appeal(the rate of final appeal: 43%) has been on the increase every year over the past ten years in Korea. The number of final appeal cases given to a justice of the Korean Supreme Court amounts to nearly one everyday, which makes it vulnerable to faulty decisions. Reversal rate of final appeal is as low as 10% with most of the cases being dismissed and hence the percentage of people having trust in the judiciary is merely 27%. In this context, the Korean judiciary has announced its plan to set up a final appellate court in the Supreme Court. The establishment of final appellate court, however, is not only against the Constitution but also hardly seen in other nations. It would only overexpand the Supreme Court. Furthermore, the final appellate court would end up deteriorating into the court of fourth instance and impose extra burden on the government as well as on the disputing parties. Therefore, it is necessary to upgrade the quality of the court by increasing the number of judges in the lower court and let them focus on the fact finding process. Facilitating the ADR(Alternative Dispute Resolution) process such as arbitration would help improve the structure of the judiciary. The incompatibility among the four values of the dispute resolution process(equitability, truth, quickness and efficiency) calls for building comprehensive judicial system in which disputes are settled by choosing either jurisprudence or utility.

• 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.

• Korea Trade Review
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• v.45 no.2
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• pp.177-189
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• 2020

The dispute settlement mechanism of the World Trade Organization (WTO) is in great peril. The Appellate Body has ceased to function last December as the United States has blocked the appointment of new Appellate Body members since 2017. The focus of this study is on the examination of US's discontent on the Appellate Body and various efforts to reform the Appellate Body. In a recent report, the US Trade Representative raises its concerns on the Appellate Body including 90 days mandatory deadline, transitional rules for outgoing Appellate Body members, scope of appeal, advisory opinions, precedent, recommendation, and overreach without offering any viable solutions. Some of WTO members and experts proposed several Appellate Body reform measures but agreement between WTO members is unlikely in a foreseeable future. Alternative dispute settlement mechanisms should be seriously considered such as interim appeal arbitration arrangements, separate dispute settlement mechanisms for trade remedies, unilateral retaliatory measures without WTO authorization. Rules-based multilateral dispute settlement system is imperative to small open economies like Korea. The Korean government should actively participate in Appellate Body reform discussions with other WTO members to keep the WTO dispute settlement system from collapsing.

• The Journal of Korean Physical Therapy
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• v.14 no.2
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• pp.26-31
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• 2002

Appeal that when treat patient in physical therapy room, several disease person plains are dizzy. When we understand background and cause about there and treat, there may be qualitative growth of physical therapy. In field of otology Physical therapy in case receive request up to now rare misgovernment be. This treatise Introduced contents about vertigo that is not introduced in physical therapy learned society up to now Desire that examination method or rehabilitation exercise therapy of vertigo is magnified by physical therapy area, and this treatise that become smallish help in physical therapy room to patient who appeal vertigo symptoms.

• Korea Trade Review
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• v.42 no.4
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• pp.93-114
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• 2017

Under the FTA agreement, preferential tariffs between FTA members will result in tariff reductions. In order to ensure the stable use of the FTA tariff system, it is necessary for the customs authorities to determine whether the origin goods are clearly applicable. This study analyzed the procedure of appeal according to the origin verification system based on the decision made by Korea Customs Service and Tax Tribunal. From this, we examined whether the rate of re-claiming a case rejected in the 'Review System of the Legality Before Taxation' differs. In addition, we carried out a quantitative analysis using bootstrapping technique in order to overcome the scarcity cases of verification of origin among FTA members. The implications of this paper are summarized as follows: First, we tested the hypothesis that the re-claiming rate of Western countries is higher. Second, some issues represented higher re-claiming rate. Third, there was no significant difference between the verification group and the re-claiming rate. Finally, even if an applicant makes a claim again, there is a possibility of being rejected again.

• The Korean Journal of Health Service Management
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• v.11 no.1
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• pp.43-53
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• 2017

Objectives : In this paper, we proposed a method to comprehensively examine the roles of medical insurance review nurses' by analyses of task importance and task performance. Methods : For the analyses, we used the responsesof 268 nurses who completed a questionnaire for members of the Medical Insurance Review Nurses Association in 2015, and analyzed task importance and task performance using the IPA method and the standard task guide. Results : There were significant differences in task importance and task performance according to task position. In the category of 'Keep up the good work,' 'Calculate benefit standard' was indicated only in administrative positions, and in the category of 'Concentrate here,' 'Manage hospital resources' and 'Process after appeal results' was demonstrated only in general positions. There were differences in the 'Low priority' and 'Possible overkill' categories by task performance according to task position. Conclusions : Our results indicate the necessity of a new education system and task reassignment according to task importance and task performance as perceived by medical insurance review nurses.

• 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.

• The Korean Society of Law and Medicine
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• v.9 no.2
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• pp.139-179
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• 2008

This study was carried out to investigate the present conditions and discuss the issues of the Subrogation payment system in emergency medicine. Hitherto preceding study is focusing on controversial of management or efficient control of Subrogation payment system in emergency medicine. The object of this study is legalistic study of the Subrogation payment system in emergency medicine. The Current legalistic issues of subrogation payment system in emergency medicine are the following aspects; Firstly, there are a claimant conformity to the standard limit. Secondly, the review system is not propriety of the promptitude. Thirdly, there is a lack of propriety claim for compensation of a support responsible person. Fourthly, there are objectivity and fairness of administrative appeal system Fifthly, the point where one starts counting of extinctive prescription. Sixthly, the administrative punishment is an illogical system. Lastly, equity and fairness of the Review Agency, as an insurance company and an review Agency are sameness In conclusion, we ought to improvement an unnecessary obstructions of promptitude in the Subrogation payment system in emergency medicine, and ensure a right of emergency medicine without delay.