• Title/Summary/Keyword: Difference compensation Act

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Suggestions for the Non-Taxation Scheme on the Compensation for Employee Invention of the University (대학 직무발명 보상금 비과세제도에 대한 제언)

  • Na, Dong-Kyu
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.14 no.11
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    • pp.5594-5600
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    • 2013
  • The compensation for employee invention from the university can be taxed or non-taxed depending on the classification of the type of income. The government legislated the Promotion of Industrial Education and Industry-Academic Cooperation Act and the Technology Transfer and Commercialization Promotion Act in order to improve the research productivity of universities and industrial-academic collaboration via transferring the technologies. However, the confusion with taxation on the compensation of employee invention from the university has been incurred due to the difference of legal interpretation between government bureaus. In this research, bureaucratic conflict on the non-taxation scheme is examined in a legal aspect and the effect of non-taxation scheme is also studied in aspect to personal tax exemption. Finally, some suggestions are provided for the purpose of settlement of the non-taxation scheme in order to improve employee invention from the university.

Study on Gangwon Wind Park CDM project (강원풍력발전 CDM 사업 사례 연구)

  • Park, Keum-Joo;Jung, Jae-Soo;Lee, Moon-Gu;Kim, Doo-Hoon
    • 한국신재생에너지학회:학술대회논문집
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    • 2006.06a
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    • pp.298-303
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    • 2006
  • CDM(Clean Development Mechanism) is one of three Kyoto mechanisms. As a non-annex I party of UNFCCC, Korea can host CDM projects. Currently eight CDM projects are hosted in Korea under Kyoto protocol. Six of these CDM projects are related to renewable energy power generation. Renewable energy power plants assumes zero GHGs emission and has great potential to become CDM projects which is very environmental friendly energy Gangwon wind park CDM project is the first renewable CDM project in Korea. In this research, emission factors and additionality proving process are studied, which are important procedures of doing CDM project.

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Study on Gangwon Wind Park CDM project (강원풍력발전 CDM 사업 사례 연구)

  • Park, Keum-Joo;Jung, Jae-Soo;Lee, Moon-Gu;Kim, Doo-Hoon
    • New & Renewable Energy
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    • v.2 no.1 s.5
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    • pp.66-71
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    • 2006
  • CDM(Clean Development Mechanism) is one of three Kyoto mechanisms. As a non-annex I party of UNFCCC, Korea can host CDM projects. Currently eight CDM projects are hosted in Korea under Kyoto protocol. Six of these CDM projects are related to renewable energy power generation. Renewable energy power plants assumes zero GHGs emission and has great potential to become COM projects which is very environmental friendly energy. Gangwon wind park CDM project is the first renewable CDM project in Korea. In this research, emission factors and additionality proving process are studied, which are important procedures of doing CDM project.

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A Study on the Necessity of Limitation for Legal Liability in Marine Accidents (해양사고에 있어서 책임귀속의 제한 필요성에 관한 연구)

  • Ji, Sang-Won
    • Journal of Navigation and Port Research
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    • v.34 no.3
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    • pp.251-255
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    • 2010
  • A marine accident is caused various legal liability such as compensation for damages on civil law, responsibility on the Criminal Code and administrative sanctions. The results occurred by any acts is not connected directly to the legal responsibility. As a prior condition for these legal liabilities, it is required the causation between the act caused and the occurrence of the effect. It is very difficult to find out the cause in marine accidents, because of trouble of a proof security, the place occurred, time difference between accident and investigation point of time etc.. However, finding out the correct cause is an element important to prevent similar accident and to determine the liability reverted. The logical concept of the causation is not limited, but there is early necessity to limit it in the liability reverted. Therefore, this study aims to suggest reasonable standard to determine liability reverted in marine accidents.

A critical review on informed consent in the revised Medical Law (개정 의료법상 설명의무에 관한 비판적 고찰)

  • Hyun, Dooyoun
    • The Korean Society of Law and Medicine
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    • v.18 no.1
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    • pp.3-35
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    • 2017
  • The Supreme Court of Korea first admitted compensation for damages caused by breach of informed consent in 1979. From then on, specific details of informed consent are shaping up and developing through court precedents. The duty of informed consent of doctor is based on article 10 of the Constitution and medical contract, and is expressly prescribed Article 12 of Framework Act on Health and Medical Services and other acts and regulations. By the way, the regulations about duty of informed consent of doctor have been established in Medical Law revised on December 20, 2016, and the revised Medical Law will be implemented on June 21, 2017. According to the revised Medical Law, medical practices subject to description and consent are operation, blood transfusion and general anesthesia that threaten to cause serious harm to human life or to the body. When performing these medical activities, the written consent must be explained and agreed upon in advance. If a doctor violates the law, he will incur fines of less than 3 million won. Comparing and viewing the revised Medical Law and existing legal principles about the duty of informed consent, we can confirm that there is a substantial difference between the two parties. Accordingly, despite the implementation of the revised medical law, the existing legal principles are unlikely to be affected. However, from the perspective of legal uniformity and stability, it is undesirable that legal judgments on the same issues differ from each other. The revised Medical Law about informed consent needs to be reformed according to existing legal principles. And, as in the case of Germany, it is desirable to include the matters concerning informed consent in the civil code.

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