• 제목/요약/키워드: Condition of Sale

검색결과 74건 처리시간 0.025초

권리사용료의 지급과 관세평가에 관한 연구 (A Study on Payments of Royalty & License Fee and Customs Valuation)

  • 이병락;임성수
    • 무역상무연구
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    • 제69권
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    • pp.673-698
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    • 2016
  • This study tries to conduct a systematic analysis on whether adding up the royalties and license fees or not in measuring the taxable amount of tariff. We have confirmed that three main criteria to decide whether it is yes or not are non-inclusion, relatedness and condition of sale. We also have realized that whether satisfying a condition of sale or not depends on license agreement, sales contract, special relationship and so on. Furthermore, we have made case studies of bonded factory, film's domestic distribution, exempt royalty and license fee, price for exclusive use of relevant technology, retroactive application of price change and strict interpretation. Based on the case studies we have derived the following conclusions: First, the royalties and license fees only actually paid to the licensors may be added to taxable amount. Second, the royalties and license fees incurred after the imported goods are made into domestic goods may not be added up. Third, the royalties and license fees paid as a price for use may not be added up. Fourth, the analogical interpretation of relevant codes is not accepted.

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ICC 국제공산물매매 모델계약서의 주요 내용 및 실무상 유의점에 관한 연구 (A Study on Main contents and Practical Implications of the ICC Model Contract for International Sale of Manufactured Goods)

  • 이병문;신건훈
    • 무역학회지
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    • 제47권1호
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    • pp.131-144
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    • 2022
  • This study primarily concerns the Model Contract for International Sale of Manufactured Goods recently published by International Chamber of Commerce in 2020. To this end, this study examines the importance of the ICC model contract and its main characteristics, and considers in what form the contract is composed of and the scope of its application by classifying it according to the object of the contract, the subject and type of the transaction. In addition, this study divides the main contents of the ICC model contract into special conditions and general conditions, and attempts to scrutinize details of each condition in connection with the United Nations Convention on Contracts for International Sale of Goods(1980) as a governing law taken by the ICC model contract. Furthermore, this study puts forward, on the basis of the detailed examination of main conditions of ICC Model Contract, practical implications on what the parties to the contract should be aware of when using the ICC model contract.

C2C 중고거래 플랫폼에서의 중고의류제품 판매 정보 분석 - NVivo를 활용한 내용 분석을 중심으로 - (Analysis of Sales Information of Secondhand Clothing Goods on the C2C Secondhand Trading Platform - Focusing on Content Analysis Using NVivo -)

  • 박현희
    • 한국의류산업학회지
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    • 제23권3호
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    • pp.358-369
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    • 2021
  • This study aims to classify the dimensions of the sales information of secondhand clothing goods on the C2C secondhand trading platform and to systematically analyze the components of each dimension. To this end, the NVivo 12.0 qualitative data analysis software was used. The content analysis showed that the sales information of secondhand clothing goods was classified into four dimensions: detailed information of the sale goods, information specific to secondhand clothing goods, seller opinion information, and service information. The components of each dimension were as follows. The detailed information of the sale goods included size, sale price, item, design, brand name, material, color, wearing season, fit, gender, etc. The information specific to secondhand clothing goods included the number of times the item was worn, its purchase history, and product condition. Seller opinion information included product review, sales motivation, notes for the transaction, coordination proposal, and usage proposal. The service information included the transaction mode, exchange·return·refund, and promotion. The frequency analysis showed that the highest frequencies were sale goods(37.47%), information specific to secondhand clothing goods(24.63%), seller opinion information(20.54%), and service information(17.37%). This study will help C2C secondhand trading platform managers or sellers establish clear standards for presenting sales information and developing ideas toward constructing differentiated platform contents.

SGA에서 권리부적합에 대한 매수인의 구제권에 관한 연구 (A Study on the Buyer's Remedies in respect of Defects in Title under SGA)

  • 민주희
    • 무역상무연구
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    • 제66권
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    • pp.95-118
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    • 2015
  • This study examines the Buyer's Remedies in respect of Defects in Title under SGA. As SGA divides contractual terms into a condition and a warranty, its effects regarding a breach of a condition or a warranty are different. Where a stipulation in a contract of sale is a condition, its breach may give rise to a right to treat the contract as repudiated and to claim damages. Where there is a breach of a warranty in a contract of sale, the aggrieved party may have a right to claim damages. Regarding a breach of a condition under SGA s 12(1), although the buyer may have his right to terminate the contract, he may lose that right when he accept or is deemed to have accept the goods by intimating his acceptance to the seller, acting inconsistently with the ownership of the seller, or retaining the goods beyond a reasonable time without rejecting them. Furthermore, the buyer may claim the estimated loss directly and naturally resulting from seller's breach. SGA contains the principle of full compensation and so the suffered loss and the loss of profit are compensable. As to specific performance under SGA, the court has been empowered to make an order of specific performance to deliver the goods in conformity with the terms of the contract and so it is not a buyer's right. This order should be made only where the goods to be delivered are specific or ascertained goods and the court must think fit to grant the order. However, among these remedies, the buyer cannot have the right to terminate the contract where there is a breach of warranty by the seller under SGA s 12(2).

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U-IT 기술이전 역경매 시스템 모델의 설계 개발 (Design of U-IT Technology transfer Re-Auction System Model)

  • 김혜선;전인오;양해술
    • 한국콘텐츠학회논문지
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    • 제9권8호
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    • pp.99-112
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    • 2009
  • 본 연구는 기술 거래 및 기술이전 활성화를 위해 기술 개발을 원하는 기술수요자가 기술을 개발해줄 수 있는 기술공급자를 역경매 형태로 선택하는 방안을 모색하고자 하였다. 기술수요자가 기술공급자를 직접 선택하는 역경매 방식의 기술이전으로, 개발 이전에 개발자를 선정하고 동시에 개발된 기술을 기술 이전하여 기술이 사장되는 것을 방지하고 기술이전을 활성화하는 U-IT Technology Transfer Re-auction System Model 설계를 목적으로 한다. 1단계로 기술수요자가 기술 개발을 원하는 기술과 이에 대한 조건을 입력 전송한다. 2단계로 기술을 제공할 수 있는 기술공급자 DB에 1단계 데이터가 전송된다. 3단계로 입찰에 참여를 원하는 기술공급자는 각자의 조건을 입력 후 시스템에 전송하여 입찰에 참여한다. 4단계로 조건 최적화 경매 방식으로 기술수요자가 낙찰 순위를 결정한다. 5단계로 기술수요자가 기술공급자에게 낙찰에 응하도록 한다. 6단계로 기간내에 낙찰을 하지 않을 시 유찰되는 것으로 한다. 2회 이상 유찰시 자동으로 거래가 소멸되는 것으로 하는 기술수요자 중심의 역경매 방식이다.

생활한복의 디자인 현황과 고급화 방안 연구 (A Study on the Presen Condition of Reformed Korean Traditional Clothing and a Scheme for High Quality)

  • 양정은;유송옥
    • 복식
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    • 제50권3호
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    • pp.145-159
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    • 2000
  • The first introduction of reformed Korean traditional cloth in was started in the age of civilization and until liberation from imperialism it was made a reformation in faculty from Korean traditional clothing. And by 1980s western style costume took lead but after Asian Game in 1986 and Seoul Olympic in 1988 Korean traditional beauty was added to costume and there were various attempt to produce truly reformed Korean traditional clothing. The present condition of reformed Korean traditional clothing in 1990s are like this : 1) Most of reformed Korean traditional clothing ships could not fractionalize customers. So it needs to subdivide and specialize customer and investment to improvement of design. 2) A large percentage of reformed Korean traditional clothing is ordinary dresses. So it should develop various sorts and color, design and textile and be in harmony with international trend. 3) Most of shops handled a coordinate goods like a bag and shoes. 4) In the investigation customers they wanted various colors, high quality in design , logical price and a periodical sale. So four pieces of the reformed Korean traditional costumes were designed and produced based on the present condition.

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직.간접석탄액화공정의 경제성 평가 (Economic Evaluations of Direct/indirect Coal Liquefaction Processes)

  • 박주원;배종수;권영진;김학주;정헌;한춘
    • 한국신재생에너지학회:학술대회논문집
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    • 한국신재생에너지학회 2009년도 춘계학술대회 논문집
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    • pp.857-860
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    • 2009
  • This report examines the economic feasibility of a commercial 50,000 barrel per day direct/indirect coal liquefaction (DCL/ICL) facility to produce commercial-grade diesel and naphtha liquids from medium-sulfur bituminous coal. The scope of the study includes capital and operating cost estimates, sensitivity analysis and a comparative financial analysis. Based on plant capacity of 50,000BPD, employing Illinois #6 bituminous coal as feed coal the total capital cost appeared $3,994,858,000(DCL) and $4,942,976,000(ICL). Also, the internal rate of return of DCL/ICL appeared 13.27% and 12.68% on the base condition. In this case, coal price and sale price of products were the most influence factors. And ICL's payback period(6.8 years) was longer than DCL's (6.6 years). According to sensitivity analyses, the important factors on DCL/ICL processes were product sale price, feed coal price and the capital cost in order.

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선화증권 상의 Retla 약관의 유효성에 관한 연구 (A Study on the Validity of the Retla Clauses in Bills of Lading)

  • 최명국
    • 무역상무연구
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    • 제61권
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    • pp.93-111
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    • 2014
  • In this article, I have reviewed the validity of the Retla Clauses in bills of lading. In Tokio Marine(1970), US courts have permitted carriers to include Retla Clauses in their bills of lading that essentially disclaim all responsibility for the required statement. Simon J in The Saga Explorer(2012) disagreed with the decision of no representation in Tokio Marine and held that the statement with the Retla Clauses made on the bills of lading as to the cargo's apparent condition was a fraudulent misrepresentation. Simon J also requested a strong carriers' honest conduct. However, because the shippers always request the clean bill of lading for trade purpose and never call for a substitute bill of lading showing the true condition of goods, carriers will inevitably continue to clause bills of lading if they have no other better way of protecting themselves in the situation of Tokio Marine or The Saga Explorer. For the present, the decision of misrepresentation in The Saga Explorer might be helpless to change the position of the assignees of the bills of lading. And it seems that the debate on the validity of the Retla Clauses in bills of lading will be continued for the time being. In these circumstances, if the buyers hope to void the potential dispute, they may have a special agreement in the sale of goods contract, for example, requiring a pre-shipment inspection of the goods so as to know the actual condition of the goods on shipment.

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SGA에서 매도인의 권리적합의무에 관한 연구 (A Study on the Seller's Liability for Defects in Title of Goods under SGA)

  • 민주희
    • 무역상무연구
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    • 제62권
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    • pp.33-53
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    • 2014
  • This study examines the seller's liability for defects in title of goods under SGA. If the contracting parties choose SGA as a governing law, they should pay attention to whether a contractual stipulation for defects in title of goods is a condition or a warranty. It is because SGA divides contractual terms into a condition and a warranty. And its effects regarding a breach of a condition or a warranty are different. Under SGA s 12(1) as a condition, in a contract of sale, the seller has a right to sell the goods at the time of contract, and in the case of an agreement to sell, he will have such a right at the time when the property is to pass. Under SGA s 12(2) as a warranty, there is an implied warranty that (a) the goods are free, and will remain free until the time when the property is to pass, from any charge or encumbrance and (b) the buyer will enjoy quiet possession of the goods as long as the buyer retains an interest in the goods. But the seller will not be liable if the third party unlawfully interferes with the buyer's possession.

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자유판매제 전면 실시에 따른 문제점과 보완대책;-산지 어시장제도를 중심으로 - (Problems and complementary Measures from the Overall Enforcement of Free Market System;- Fish Markets in the Production -)

  • 김승
    • 수산경영론집
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    • 제26권1호
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    • pp.9-27
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    • 1995
  • From now on, the direction of fishery products circulation measure should be improved the system to give just the right of free choice of sale route like retail, direct sale, direct dealings and direct shipping only for fishermen to produce them diversifing the function and the role of current fish market in the production to prepare the fishery internationalization, to improve the competitiveness of coastal and off-shore fishery. Practically wholesale market in land and fish market in the production have the different function and role, the organization of wholesale market in land can't substitute the essential function and role which fish market in the production should perform. So far, fisheries cooperatives as a managing subject of fish market in the production have depended on the consignment sales and purchases of fishery products but, from now on, it should be explore the widespread supply way of fishery products by producing value - added fishery products that should bring higher demand from the consumers, producer - consumer direct marketing system through not only consignment sales but also direct sales that common processing and manufacturing system of fishery products under the management of FC has been established. The direction of the idealest structural improvement of fishery production circulation organization is to establish the the position of the fishery retail price leader based on the standard of market in the fisheries production due to existing characteristics of fisheries, accordingly, to harmony the market organization of direct transportation, direct sales and direct dealings form by producer and group of producers with market organization in the fisheries production, and to make the condition to do the appropriate distributive function.

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