• Title/Summary/Keyword: Exemptions

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A Study on the Service Provider's Duty to Provide Services in Conformity with the Contract under the DCFR (DCFR상 서비스제공자의 계약에 적합한 서비스제공의무에 관한 연구)

  • Lee, Byung-Moon
    • THE INTERNATIONAL COMMERCE & LAW REVIEW
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    • v.50
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    • pp.27-59
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    • 2011
  • This article attempts to describe and analyze the rules on the service provider's duty to provide his service in conformity with the contract under the Draft Common Frame of Reference (here-in-after DCFR), which are applied to construction, storage, design and factual information contracts. It categorizes such rules in accordance with the requirements of conformity with the contract, the time when the service provided must be in conformity with the contract, and the exemptions of the service provider's duty. On the basis of such categorization, it examines the rules on the service provider's duty in each type of service contract under the DCFR. By doing so, it seeks to figure out how the members of EU compromised on the various issues of the service provider's duty under the DCFR which is regarded as the first uniformed legislation in the area of the service contract. This may provide some guidance to the legislators of domestic law for their amendment or interpretation of their laws. In addition to them, this article also seeks to point out problems in terms of their interpretations and gaps in their rules to cover various aspects of non-conformity and put forward some solutions for such problems and gaps.

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Main Characters and Attentions for the Application of Incoterms 2000 (개정(改正) 인코텀즈(INCOTERMS 2000)의 주요특징(主要特徵)과 실무적용상(實務適用上)의 유의점(留意點))

  • Seo, Jung-Doo
    • THE INTERNATIONAL COMMERCE & LAW REVIEW
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    • v.13
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    • pp.43-68
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    • 2000
  • Incoterms mean the ICC official rules for the interpretation of trade terms which facilitate the conduct of international trade. Thus, the uncertainties of different interpretations of such terms in different countries can be avoided or at least reduced to a considerable degree. Nevertheless, Incoterms has been revised successively to adapt them to contemporary commercial practice. In particularly, substantive changes in Incoterms 2000 have been made in two areas: (i) the customs clearance under FAS and DEQ; and (ii) the loading and unloading obligations under FCA. But it should be stressed that the scope of Incoterms is limited to the contract of sale and not apply to the contracts of carriage, insurance and financing. Moreover, merchants wishing to use Incoterms 2000 should clearly specify that their contract is governed by 'Incoterms 2000'. It is particularly important to note that Incoterms are not dealt with a great number of problems, such as transfer of property rights, breaches of contract and exemptions from liability. Therefore, the contracting parties should clearly agree to the applicable law related their contract of sale, like the 1980 United Nations Convention on Contracts for the International Sale of Goods.

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Fisheries Countermeasures Against Rising Oil Prices (수산업의 고유가 대응 정책 방향)

  • Park, Seong-Kwae
    • Journal of Fisheries and Marine Sciences Education
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    • v.20 no.3
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    • pp.442-451
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    • 2008
  • The purpose of this study is to analyze the impacts of the rapid rise in oil prices on fisheries economy. Even though fishery oils are tax exemption items, such increase in oil prices put a great amount of pressure on Korean fishing operations. Because basically the recent oil shock is externally given, Korean fisheries themselves have little capacity to cope with the disruption of economic environments. The research results turned out that Korean fisheries are extremely vulnerable(or fragile) to external shocks. In this regard, government support issues of oil costs are in the center of debate. It is widely recognized that direct/indirect government financial supports or subsidies would result in economic inefficiency in expense of equity. However, there are second best theories which may justify government intervention into the markets. This second best theory is translated into the constitutional law that instructs the government to protect and promote the primary industries including fisheries, agriculture, and midium/small-scale enterprises. It is apparent that the constitutional law would provide the government with a variety of policy instruments such as more active buy-back programs, tax exemptions and technological development to deal with fisheries economic hardship due to the external pressure such as high oil prices and international fishery orders.

Expansion of the Government Procurement Agreement: Time to Concentrate on Depth as well as Width

  • Yang, Junsok
    • East Asian Economic Review
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    • v.16 no.4
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    • pp.363-394
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    • 2012
  • WTO Government Procurement Agreement (GPA) was designed to liberalize and expand trade in government procurement. Revised GPA was implemented in 1996 and the latest revision was completed (but not yet implemented) in 2012, but as a plurilateral agreement. Since the end of the UR, there has been attempts by various WTO members to liberalize trade in the government procurement market - through an expansion of Parties who are signatories to GPA, and through a negotiated agreement on transparency in government procurement. The attempt to expand the Parties who are signatories to the GPA - attempt to increase the width of the coverage of the agreement - has been somewhat successful, but I argue that the goal should be to further liberate the government procurement markets of the current Party members - to reduce thresholds and other barriers which limit market access even to other GPA members, in other words, to increase the depth of coverage. Taking cue from Korea's FTA, I propose a two-level liberalization of the government procurement market under the GPA: A "light" level which would be the same as the current level of liberalization; and a "deep" level with lower thresholds and less exemptions. I argue that, as seen in Korea, with FTAs, many GPA Parties already have multiple levels of liberalization (i.e, spaghetti-bowl effect of FTAs), but by limiting the levels of liberalization to two, we can seek the best of deep liberalization but reduce the spaghetti-bowl effect.

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A Case Study on Installation Charges Dispute Settlement by Benefits Analysis (시설부담금 산정에 관한 분쟁 사례 연구)

  • Lee, Tai-Sik;Lee, Dong-Wook;Jun, Young-Joon;Kwak, Dong-Koo
    • Journal of Arbitration Studies
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    • v.20 no.1
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    • pp.169-189
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    • 2010
  • Composition depending on the development of industrial sites are located just within the existing facilities are hoping to become a retention, in accordance with the law will impose a liability amount. Then calculating the profit and loss analysis of the retention is required. In other words, the composition of the industrial site will be retained for existing facilities and the amount of the profit is necessary to analyze. In this study, the calculation of expenses and the income of retained existing facilities will be presented with analytical methods. Especially the existing cases of dispute with the results of the adjustment and the calculation of contributions for a range of benefits associated with the analysis according to 'The Industrial Sites and Development Act', the following conclusions were drawn. According to 'The Industrial Sites and Development Act', the facility at the industrial site composition within the limits of increasing the convenience of being charged is reasonable. In particular, the industrial site of buildings located within existing facilities depending on the composition and future industrial sites are public facilities available for the facility to consider the possibility of calculating contributions to be reasonable. Additional benefits which can be the land prices, tax exemptions, and increasing efficiency of land use for the benefits are not yet realized the benefits against the expenses side, as well as imposing double taxation. Therefore, the heavy emphasis on convenience is not considered to be reasonable. Including in the industrial site, the cost of damages caused, that is, noise, pollution, and the defective product possibility should be considered a side opinion, but it still does not promote the development of states estimated the cost of the damage is not right to be counted. Therefore, this facility should not be included in calculating contributions.

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Effects of the Out-of-pocket Payment Exemption in the Public Health Center on Medical Utilization of the Korean Elderly

  • Nam, Kiryong;Park, Eunhye;Chung, Yuhjin;Kim, Chang-yup
    • Journal of Preventive Medicine and Public Health
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    • v.53 no.6
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    • pp.455-464
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    • 2020
  • Objectives: The distribution of hospitals in Korea is unbalanced in terms of accessibility. Many local public health centers (PHCs) exempt out-of-pocket payments (OOPs) based on local government laws to increase coverage. However, this varies across administrative regions, as many make this exemption for the elderly, while others do not. This study aimed to evaluate the effects of the OOP exemption at local PHCs among elderly individuals. Methods: This study used online data on Korean national law to gather information on individual local governments' regulations regarding OOP exemptions. Individual-level data were gathered from the 2018 Community Health Survey and regional-level data from public online sources. Results: The study analyzed 132 regions and 44 918 elderly people. A statistical analysis of rate differences and 2-level multiple logistic regression were carried out. The rate difference according to whether elderly individuals resided in areas with the OOP exemption was 1.97%p (95% confidence interval [CI], 1.07 to 2.88) for PHC utilization, 1.37%p (95% CI, 0.67 to 2.08) for hypertension treatment, and 2.19%p (95% CI, 0.63 to 3.74) for diabetes treatment. The regression analysis showed that OOP exemption had an effect on hypertension treatment, with a fixed-effect odds ratio of 1.25 (95% CI, 1.05 to 1.48). Conclusions: The OOP exemption at PHCs can affect medical utilization in Korea, especially for hypertension treatment. The OOP exemption should be expanded to improve healthcare utilization in Korea.

A Study on the Actual Operation Conditions of the Private Security Guard Certification Exam and it's Improvement Plan (신변보호사 자격시험의 운영실태와 개선방안에 관한 연구)

  • Lee, Sanghun
    • Convergence Security Journal
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    • v.14 no.6_2
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    • pp.35-44
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    • 2014
  • Private Security Guard Certification Exam that initiated as the eligibility of private in 2006, has been requested more fulfilling management because that becomes to be recognized at the national certified qualification system in 2013. The findings of this study were as follows: First, it is necessary to expand more exemptions, currently some are mainly police officers. Secondly, it is needed to make to announce the final successful candidates through the opposition proceedings by publishing assumptions answer of the problem and by improving the procedure for determining the successful candidates, and so forth.

Nanotechnology Risk Governance in Korea (나노기술에 대한 한국의 위험거버넌스 분석)

  • Kim, Eun-sung
    • Journal of Technology Innovation
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    • v.21 no.3
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    • pp.1-39
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    • 2013
  • This article explores the risk governance of nanotechnology in Korea in light of a regulatory law approach, a soft law approach, and a participatory governance approach. The risk governance of nanotechnology in Korea has three characteristics. First, there are many existing regulatory laws that can be applied to the regulation of nanotechnology. However, these laws have exemptions, the extent of which are larger than that of the Europe and the United States. Second, the soft law approach is the most prevalent risk policy in Korea at present, but is limited because it is being driven by the government without active, voluntary participation of relevant companies. Third, no case of participatory governance took place when it comes to nanotechnology technology assessment. As policy recommendations to improve Korean nanotechnology risk governance, this article suggests pre-market screening, mandatory governmental registration of nanomaterials, transition management of code of conduct, and the design of interdisciplinary research and development project for real-time technology assessment.

Analysis of Fire-Related State Compensation Cases (화재와 관련된 국가배상 사례의 분석)

  • Lee, Eui-Pyeong
    • Fire Science and Engineering
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    • v.33 no.5
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    • pp.109-117
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    • 2019
  • When those who have caused a fire have no ability to compensate fire victims, the victims tend to charge fire agencies for state compensation to receive damage relief. This study analyzed two state compensation cases related to fires. The findings suggest that if there is a causal relationship between fire damage and mistakes committed by fire officials that are associated with fire prevention or special fire inspections, courts usually decide that fire agencies should compensate fire victims. Despite the introduction of a new article in the Framework Act on Fire-Fighting Services on December 26, 2017, titled "Exemption from Responsibility for Fire-Fighting Activities", exemptions are only available if inevitability of the activity has been proven. However, unlike rescue or first aid activity, inevitability is difficult to prove when it comes to fire inspection activity. Therefore, it is expected that state compensation suits related to fires will not decrease.

Issues of Income Tax on the Compensation for Employee Invention of the University (대학 직무발명 보상금에 대한 소득세 과세 관련 쟁점 검토 -대법원 2015.4.23. 선고 2014두15559 판결을 계기로-)

  • CHEE, Seonkoo
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.17 no.5
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    • pp.219-226
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    • 2016
  • There has been some controversy about imposing income tax on the compensation for university employees' inventions. In this research, various issues of taxation related to such compensation are examined, with Supreme Court Judgement 2014Du15559 as a means of understanding the confusion associated with this taxation. An amendment of the Income Tax Law is proposed based on the examination results, in order to promote research in the university field, which is able to make various types of compensation for employee inventions fall into the category of tax exemptions. It is concluded that if the Income Tax Law is amended to refer to the definition of technology in the Technology Transfer and Commercialization Promotion Act, instead of that of the Invention Promotion Act, the compensation resulting from newly emerging IPRs and technical know-how, which are currently taxed, can become tax exempt.