• Title/Summary/Keyword: Couple Property System

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A Proposal for the Methodology of Partition of Property by the Married Couple in the Process of Divorce -Applied to the system to division of remainder used in Germany- (부부 이혼시 재산분할액 산정과정에 대한 제안 -독일의 잉여청산제 적용을 중심으로 -)

  • 문숙재;윤소영;이윤신
    • Journal of the Korean Home Economics Association
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    • v.40 no.12
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    • pp.159-170
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    • 2002
  • This study, with a view to establishing the objective and concrete methodology of partition of properly by the married couple in the process of divorce, is to suggest the calculation method of impartial division of property by means of applying the system to division of remainder used in Germany. Generally, the process of estimating the amount of partitioned property has two steps, the first of which is to calculate the remainder of the husband and the wife each. The second step is to compare the remainders of the couple and calculate the difference in order for the spouse who has more to claim the payment of a half of the difference. This method has the advantage of dividing impartially the remainder obtained by labor in the married life.

Community Property System and Gift Tax (부부재산공유제와 증여세과세)

  • Lee, Dong-Sik
    • Journal of Legislation Research
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    • no.55
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    • pp.95-136
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    • 2018
  • Marriage forms a minimal social unit. Marriage can affect not only relative relationship but also possession of property. Regarding legal issues related to marriage, mainly the civil law, especially the family law section, regulates. However, marriage has also a significant legal effect in terms of taxation. This article deals with the taxation of gift tax among them. In Korea, if you give more than 600 million won in assets to your husband and wife, the donee must pay the gift tax. However, there has been little research into the influence of the marital property system on the taxation of gift tax on the donation between married couples. There are two legislative approaches to the attribution of property held by married couples. The one is separate property system, the other is community property system. Under separate property system, husband and wife own property separately. The community property system recognizes marital property of married couple as a common property of married couple. The legal property system in Korea is separate property system. However, married couples can adopt the community property system as a marital property system by their agreement. Currently, most Korean couples are subject to separate property system as a marital property system. There is no legal problem to levy the gift tax on the donation between couples who are subject to separate property system. The problem is the donation of asset between couples who are subject to the community property system. In community property system, most property acquired during marriage (except for gifts or inheritances) is considered community property. community property means property owned jointly by both partners. Some argue that the gift tax can not be taxed between married couples who are subject to the community property system. In this paper, we examine whether these arguments are valid.

A Study on the Spouse Inheritance System Under the Family Law (가족법상 배우자 상속제도에 관한 연구)

  • Park, Jong-Ryeol
    • Proceedings of the Korean Society of Computer Information Conference
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    • 2020.07a
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    • pp.159-162
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    • 2020
  • 배우자상속에 있어서 독일 등 다수 선진국들은 배우자 일방의 사망 시 부부재산제에 따른 청산을 통하여 생존배우자를 고정적으로 배우자상속분을 확보해줌과 동시에 철저히 보호를 하고 있는데, 우리나라 가족법에서는 다른 나라들에 비해 생존배우자에게 일정비율의 상속분만을 인정하고 있어 생존배우자의 상속권을 실질적으로 강화될 수 있는 방안이 필요하다고 본다. 특히 2014년 법무부 민법개정위원회의에서 현행법상 배우자 상속제도를 해결하기 위하여 제1008조의4 배우자의 선취분 조항과 제1008조의5 배우자의 선취분 침해에 있어서 회복청구권에 대한 조항신설이 논의 되어 국민들의 높은 호응이 있었음에도 불구하고, 생존배우자 법정상속분을 상향조정을 하게 되면 기업상속 등에 문제가 발생한다는 논리로 개정안은 입법예고도 못하는 상황에 이르게 되었다. 또한 초고령화사회에 살고 있는 생존배우자의 노후생활 보장과 직계비속과 공동으로 상속받는 경우 직계비속의 수에 따라 배우자의 상속분의 유동성 등이 문제점으로 대두되기 때문에 합리적인 생존배우자의 상속분 상향조정되는 입법안이 새롭게 시작되는 21대 국회에서 조속히 마련되기를 기원하는 차원에서 생존배우자의 효율적인 입법방안을 제시하고자 한다.

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Wear Behavior of Al/SiC in Thermal Spray Process (알루미늄 판 표면에 용사된 Al/SiC의 마모 거동)

  • Kim, H.J.;You, M.H.;Lee, S.H.;Lee, K.J.
    • Journal of Power System Engineering
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    • v.10 no.2
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    • pp.111-116
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    • 2006
  • Tribologcal property of the ceramics used in severe condition was investigated and both $Al_2O_3$ ball and Al/SiC composite made by thermal spray process[TSP] were used as a specimen in this study. Four kinds of material couple in ball and disk specimens were tested in the dry condition by using ball-on-disk type tribo-tester. Friction coefficient, surface roughness, wear rate, and photograph of the worn surface were investigated. Generally, High SiC contents[$40{\sim}50%$] specimens showed very low friction coefficient below 0.05 and little wear rate in dry condition. And also, low SiC contents[0%] specimens showed a moderate wear rate and high coefficient of friction at the same condition.

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The effect of dynamic property of absorbing sheet on the amplification of heavy weight floor impact noise (완충재의 동특성에 따른 중량충격음 증폭에 관한 해석적 연구)

  • Hwang, J.S.;Moon, D.H.;Park, H.G.;Hong, S.G.;Hong, Geon-Ho;Lim, J.H.;Kim, Y.N.
    • Proceedings of the Korean Society for Noise and Vibration Engineering Conference
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    • 2010.05a
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    • pp.527-528
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    • 2010
  • Previous experimental results performed by many researchers for a couple of decades in South Korea have shown that an absorbing sheet inserted in a conventional floating slab system for thermal insulation or vibration absorption may amplify the vibration of the slab system at specific frequency ranges depending on the material properties of the sheet. The amplified vibration, consequently, results in the heavy weight floor impact noise exceeding the sound level limit for an apartment house, 50dB. In this study, the amplification mechanism is examined through numerical analysis and a new slab system is proposed to reduce the amplification and control the noise. The new slab system consists of studs connecting the base slab and upper concrete finishing yielding the dramatically increased stiffness of the slab. The numerical simulation is performed to investigate the effect of the slab system with studs on the vibration and noise control. The results show that the performance of the slab is sensitive to the number and location of studs, and the heavy weight floor impact noise can be reduced up to 6-7dB compared to the conventional slab system at the optimal stud location.

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The Effect of Dynamic Property of Absorbing Sheet on the Amplification of Heavy Weight Floor Impact Noise (완충재의 동특성에 따른 중량충격음 증폭에 관한 해석적 연구)

  • Hwang, J.S.;Moon, D.H.;Park, H.G.;Hong, S.G.;Hong, G.H.
    • Transactions of the Korean Society for Noise and Vibration Engineering
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    • v.20 no.7
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    • pp.651-657
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    • 2010
  • Previous experimental results performed by many researchers for a couple of decades in South Korea have shown that an absorbing sheet inserted in a conventional floating slab system for thermal insulation or vibration absorption may amplify the vibration of the slab system at specific frequency ranges depending on the material properties of the sheet. The amplified vibration, consequently, results in the heavy weight floor impact noise exceeding the sound level limit for an apartment house, 50 dB. In this study, the amplification mechanism is examined through numerical analysis and a new slab system is proposed to reduce the amplification and control the noise. The new slab system consists of studs connecting the base slab and upper concrete finishing yielding the dramatically increased stiffness of the slab. The numerical simulation is performed to investigate the effect of the slab system with studs on the vibration and noise control. The results show that the performance of the slab is sensitive to the number and location of studs, and the heavy weight floor impact noise can be reduced up to 6~7 dB compared to the conventional slab system at the optimal stud location.

A Study on Trend Analysis of Patents Application in 6T Area (6T 분야 특허ㆍ실용신안 출원동향 분석에 관한 연구)

  • Nam In-Suk;Kim Woo-Soon;Lee Jun-Su;Jeong Byung-Ho
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.27 no.4
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    • pp.49-58
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    • 2004
  • The R&D investment of Korean government has been concentrated into 6T areas-IT(Information Technology), BT(Bio-Technology), NT(Nano Technology), ET(Environment & Energy Technology), ST(Space Technology) and CT(Culture & Contents Technology) - for a couple of years. By this selection and concentration strategy, patent applications are on an increasing trend in these areas. This paper examined the trends of patent application in 6T areas. To do this, this paper classified each technology area into the detail technology area with the valid number of patent applications. According to the result, the analysis data will be used to make R&D budget appropriation of the government.