• Korean Journal of Legislative Studies
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• v.27 no.1
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• pp.157-185
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• 2021

The place of local tax payment has a realistic meaning in determining the jurisdiction of local taxation. In deciding where to pay tax, the benefit principle, beyond the convenience of tax payment and the efficiency of tax collection, should be considered as the core criteria. The benefit principle seems to be well reflected in the payment place of most local taxes. However, in the case of the Local Income Tax that shares the tax base with the Income Tax, the payment places for business income and capital gains of real estate need to be changed from the place of residence to of business and real estate. Since the benefits of local governments' public services contribute to generating income through various activities such as working or conducting business, it is necessary to ensure that taxation is carried out in the benefit areas where such income activities are conducted. This reform seems to alleviate the tax imbalance among local governments to some extent, and certain positive effects are expected in the areas of tax payment and collection.

• Journal of the Korean Society of Clothing and Textiles
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• v.24 no.8
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• pp.1197-1208
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• 2000

The purpose of this study was to find out the effects of the accord between consumers benefit factors and attribute factors of brand image on brand attitude. This study was based on Kellers conceptualizing model of brand image. The subjects were 605 working women in their twenties living in Seoul, Korea. The data were analyzed by Euclidian distance model, ANOVA of repeated measures, regression, F-test by Extra Sum of Squares Principle. The results were as follows. 1. There were significant differences among the brands and among the segmented groups in the accord between benefit factors and attribute factors of brand image and in the brand preference. Moreover there were significant interactions between the brands and the segmented groups in the accord between benefit factors and attribute factors of brand image and in the brand preference. 2. There were significant effects of the accord between benefit factors and attribute factor of brand image on brand attitude. 3. There were significantly different effects of the accord between benefit factors and attribute factors of brand image on brand attitude among the segmented groups.

• Journal of Korea Trade
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• v.26 no.7
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• pp.93-108
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• 2022

Purpose - This paper examines the admissibility of restitution as the legal consequence where a contract is frustrated under the Law of Reform (Frustrated Contracts) Act 1943 in comparison with Korean Civil Code (KCC). In order to provide practical guidelines and advice regarding choice of and application of law for contracting parties in international trade, the paper comparatively evaluates requirements and the scope of restitution under the Act 1943 and KCC. Design/methodology - This paper executes a comparative study to analyze whether the parties may claim restitution of money paid or non-money benefit obtained before or after the time of discharge under English law and KCC. To achieve the purpose, it focuses on the identifying characteristics of each statute, thereby providing guidelines to overcome difficulties in legal application and interpretation as to restitution as the consequence of frustration. Findings - Under English law, the benefit may be restituted according to Art 1943 or the common law rule, mistake of fact or law. Under the KCC, restitution is considered based on the principle of the obligation to recover the original obtained regardless of the time when the benefit is conferred. Whilst Act 1943 does not require careful analysis of the grounds of restitution, requirements to justify restitution according to the principle of unjust enrichment, mistake of fact or law, and the KCC should be met. Meanwhile, the KCC may provide more opportunities to award restitution because it does not require the burden of proof related to the defendant's good faith, unlike the principle of unjust enrichment. Originality/value - Where the contract is frustrated by the effect of COVID-19, one legal issue is a consequence of frustration. Therefore, this paper analyzes requirements and the scope of restitution under English law as compared with the KCC in a timely manner. It provides contracting parties with practical guidelines and advice to reduce unpredictability when they choose the governing law in a contract.

• Korean Journal of Social Welfare
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• v.62 no.1
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• pp.211-235
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• 2010

This study attempts to examine standards on the effectiveness of the rights to social security of people with disability. The current research makes the standards on effectiveness of social security rights to the disabled. This standards draw four right areas and five general principles from debates about effectiveness of general social security rights and extend for applying three social area to the disabled. Four right areas are benefit coverage, benefit structure, benefit restriction and rights relief. Five general principles are enforceable rule principle, national finance principle, unconditional principle, adequacy principle and penalties principle. These four right areas and five general principles apply to three social security areas of income support, employment security and medical security. Measurement values are 'high' and 'low'. These measurement values divided into two that are used to ensure same intervals. This study on standards to the effectiveness of the rights to social security of people with disability has political and theoretical implications. First, in political aspects, these standards provide objective understanding of the present level of social security policies for the disabled. Second, theoretically the current study expands debates about the effectiveness of general social security through multi-disciplined research. At once this study is significant to establish empirical research foundation.

• Health Policy and Management
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• v.19 no.3
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• pp.142-165
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• 2009

Although providing universal coverage for health care through the National Health Insurance(NHI) is a remarkable achievement, the issue of limited benefit coverage of the NHI has been at the core of national debate over how to improve its coverage. This study aims to evaluate benefit extension strategies and implemented policies with regard to the NHI since 1989 using 'policy window theory' proposed by John W. Kingdon. Understanding problem stream, policy stream, political stream, and coupling streams regarding the NHI, in particular benefit extension, would contribute to broaden policy debates and to develop more effective strategies for the future. Historically, political stream had opened policy window in the past two decades and policy streams can be characterized by three waves. Three streams have been coupled since 2003 and the government had a strong will to fulfill better performance of NHI coverage. Study findings indicate that identification of problem structure regarding NHI benefit was not connected with policy stream tightly. In addition, there has been limited discussion on policy goal and principles for extension coverage of the NHI. Policy strategies to improve coverage of the NHI should be linked to characteristics of problem and sought solutions under the principle which is expected to be sustainable through consensus in the society.

• Health Policy and Management
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• v.20 no.2
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• pp.53-68
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• 2010

In health care, the process of resource allocation becomes a controversial process of rationing, as scarce resources are allocated between the numerous health care interventions. Especially for the last few years, decisions to define and expand the benefit package of National Health Insurance have always become the object of fierce criticism. It is partly because we have not reached a collective agreement as to what the most important criteria for spending priorities are. This paper considers the procedures and the principles which could be used to determine rationing in health care, and emphasizes the need to have explicit principles which determine patient access to care and to have an evidence base to inform rationing decisions. Also, the need to set up a public committee is suggested to take rationing decisions on behalf of government and NHS and to present them as evidence-based decisions.

• International Journal of Advanced Culture Technology
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• v.8 no.1
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• pp.157-164
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• 2020

The reinforcement of the token, which is based on the token economy currently applied in blockchain-based cryptography, plays a critical role in forming the cryptographic-related ecosystem. Therefore, in this paper, it was investigated the reinforcement principle of token supporting the Token economy for blockchain model. In order to create a healthy ecosystem based on the reinforcement system principle, it is necessary to find ways to secure scalability by seeking consensus between the participants and the market economy structure so that it can generate an influx of more participants than seeking to maximize profits of certain people. Desirable behavior is defined as an action required by ecosystem participants that have the property of making the token ecosystem sustainable, and to do so, each individual receives appropriate incentives (rewards) when taking this action, ultimately encouraging voluntary participation and action by all participants in the ecosystem to optimize the interests of both individuals and participants. The expected benefit of this study may contribute to the establishment of various business models based on the principle of the reinforcement system.

• Journal of Radiation Industry
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• v.17 no.1
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• pp.111-118
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• 2023

The International Commission on Radiological Protection (ICRP) 103 recommends a cost-benefit analysis method as an auxiliary tool for scientific and rational decision-making for the principle of optimization of radiological protection. In order to conduct a cost-benefit analysis, the safety improvement of nuclear power by regulation must be measured and converted into monetary terms. The improvement of nuclear safety can be measured by reducing the radiation exposure dose of the people, and it is necessary to determine the coefficient to convert the radiation exposure dose into money. The monetary coefficient is calculated as the product of the statistical life value (VSL) and the nominal risk coefficient. In order to derive the monetary coefficient, the willingness to pay (WTP) can be estimated using the contingent valuation method (CVM), which quantifies the value of non-market goods by converting them into monetary units. WTP can be estimated based on the random utility model, which is the basic model for bivariate selection type conditional value measurement data. Statistical life value can be calculated using the estimated WTP and reduction in early mortality, and a monetary coefficient can be derived.

• 한국사회정책
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• v.25 no.2
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• pp.165-189
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• 2018

Under the principle of subsidiarity, the German family policy formed in the 1950s and 1960s minimized the role of the state while maximizing the role of the parents. The German Constitutional Court, however, ruled that the level of compensation for the financial burden of child support costs must follow the basic rights, not the principle of subsidiarity. The Federal Constitutional Court has taken the duty of protecting the human dignity of the state under Article 1 of the Constitution as the starting point of the judgment. The Federal Constitutional Court held that the dignity of a child is guaranteed only if the level of the child's allowance or deduction is equal to or higher than the level of the child standard benefit under the Social Assistance Act established by Congress. The Federal Constitutional Court also regarded the state to compensate parents for child support costs as much as the level of child standard benefit under the Social Assistance Act as a family protection obligation of the state under Article 6, Section 1 of the Constitution. In addition, the Federal Constitutional Court ruled that the right to equality declared by Article 3 of the Constitution can be realized by compensating all parents for child support costs at the level of child standard benefit under the Social Assistance Act.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.36
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• pp.29-46
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• 2007

The fraud exception rule allows for the issuing bank to dishonor the claim if it the documents and transactions bear fraud though the documents presented are complied with the terms and conditions of the letter of credit. A question arises whether the fraud exception rule can apply to innocent beneficiary when fraud is made by 3rd party. United City Merchants v. Royal Bank of Canada showed a good example how to handle in case of innocent beneficiary. At this case House of Lord found that innocent beneficiary deserves payment applying nullity exception rule. I believe that the nullity exception rule is employed for the benefit of innocent beneficiary as far as the issuer and applicant get no actual damage by the 3rd party's fraudulent action which is shown on documents.