• Journal of Digital Policy
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• v.1 no.2
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• pp.25-40
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• 2022

This study analysed the effect of inheritance tax on households in reality and to improve it if there is an unreasonable aspect compared to countries around the world. The study conducted a one-on-one face-to-face survey on adults living in major cities across the country for 31 days from 1^st of September to 10^th of October, 2022. The collected data was analysed using SPSS 25.0 version and noted that 1) they preferred the abolition of inheritance tax, but hoped to improve it when maintaining it, 2) it was necessary to expand the deduction limit, abolish spouse deductions, and 3) prefer the inheritance acquisition tax system. Finally, it was found that they wanted to Extension of installment period of inheritance tax and introduce the tax deferred system.. This suggests that there is a perception that the overall revision of the inheritance tax system is necessary to maintain the inheritance tax. The significance of the study is to provide the basis for discussions on the improvement of the inheritance tax system in Korea, which does not reflect reality.

• Korean Architects
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• s.639
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• pp.162-172
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• 2022

• Journal of Digital Convergence
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• v.12 no.7
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• pp.95-101
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• 2014

In this study, we look at the current state of the inheritance system of family business in korea, you are trying to present a remedy for the activation of family business succession. The family business inheritance tax assistance benefits at the time, it is necessary to define the effect that offers the advantage of tax support to reflect correctly, the scope of its application subject property, easy to match the requirements of the family business succession is family business succession Small Business issue of effectiveness of the system has not emerged, there is a need to strengthen the requirements of family business succession that takes into account the reality of small and medium-sized enterprises. In addition, if you provide the inheritance tax deduction for the inheritance of the family business, only to inherit the family business of a substantial tax advantages help to move back, the provisions of the post-management is necessary.

• Journal of the Korean Institute of Intelligent Systems
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• v.12 no.4
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• pp.328-333
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• 2002

The deeper the hierarchy of a inheritance structure is, the better the reusability of the structure is, but the more difficult the understandability and the maintainability of it is. On the contrary, the shallower the hierarchy is, the worse the abstraction of the inheritance structure is, but the better the understandability and modifiability of it is. Therefore, it is to be desired that a deep hierarchy of a inheritance structure should be split to be shallow for the maintainability of a system. This paper proposed a complexity metric that is based on DIT and NOC of Chidamber and Kemerer, and solved the ambiguity of the metrics of them, which was pointed out by Li. The metric is a simple and heuristic one for measuring the complexity of class inheritance structures by considering the number of ancestor classes and descendant classes and the depth of inheritance hierarchy. This provides a quantitative information for assessing the complexity of a inheritance structure in splitting it.

• Journal of the Institute of Convergence Signal Processing
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• v.12 no.4
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• pp.309-314
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• 2011

As a system becomes more complex, a design relies more heavily on a methodology based on high-level abstraction and functional verification. SystemVerilog includes characteristics of hardware design language and verification language in the form of extensions to the Verilog HDL. However, the OOP of System Veri log does not allow multiple inheritance. In this paper, we propose adoption of SystemC to introduce multiple inheritance. After being created, a SystemC unit is combined with a SystemVerilog-based verification environment using SystemVerilog DPI and ModelSim macro. Employing multiple inheritance of SystemC makes a design of a verification environment simple and easy through source code reuse. Moreover, a verification environment including SysemC unit has a benefit of reconfigurability due to OOP.

• Plant Resources
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• v.6 no.2
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• pp.98-101
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• 2003

Colored apiculus, awn, and long empty glume are indicators of wildness and are usually eliminated during rice domestication. Genetic analysis was conducted to clarify the inheritance patterns of awn, apiculus color, and long empty glume in Korean rice collection. Based on individual characterization of F$_2$ progenies derived from crosses between parents with colorless and purple apiculus, two (3 colored: 1 colorless) or three dominant genes (9 purple: 3 red: 4 colorless) are estimated as controlling this character by simultaneous complementary action. Different inheritance systems were detected between S237 and S245 of 'Shareibyeo' which belong to the weedy type. To determine the genes responsible in awning and long empty glume characters, the inheritance of landrace varieties of rice ('Naengdo' and 'Yuna') was investigated. In the crosses of awned land race and awnless cultivar, three dominant genes are supposed to control the awning genetic system by 63 awned: 1 awnless individual. As for long empty glume, one recessive gene, g-l on the chromosome 4, was the one controlling the segregation ratio of 3 normal empty: 1 long empty glume. By analyzing the Korean rice collection, the inheritance systems of these wild characters may lead to a better understanding of rice domestication in the future.

• Journal of Families and Better Life
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• v.17 no.2
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• pp.157-172
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• 1999

The Purpose of this study is to clarify what a difference the individual family value and relationship make on the inheritance consciousness by focussing on right succeed property among the inheritances rights of family. Questionnaire were distributed to about 450 married person with children over 40 year and among them 384 cases are used in final analysis. Inheritance consciousness of the Korea family shows that the property inheritances to greatly different from the inheritance the family head rituals according to consciousness of the individuals. That is to say the succession of the property is decided by inheritances of the individuals where-as these of the family head and rituals are done by the family norm. such results tend to be made due th the fact that Koreans think of a duty to father a son and make him succeed th the heat of the family on the basis of the strong blood tie of the family that Koreans think t important to keep their family fame and to contain the fam ly existence I. e. they respect their patriarchal system.

• Journal of Industrial Convergence
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• v.1 no.2
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• pp.141-172
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• 2003

To enhance Social Welfare and Public Interests, government has been enforcing the policies that induce private Sector to participate in the Public Service. In general, these policies consist of the direct or indirect supporting systems, including the advantages of taxation applicable to Private Sector that takes part in Public Service. Of the various supporting systems taken by government, the privilege from the taxes is known to the most important supporting system. The representative exemple is the tax beduction of amounts donated to the not-for-profit organizations. That is to say that donations can be deductible from taxable amounts on assessing inheritance tax and gift tax. Generally much higher cumulative tax rates are applied to the laws of inheritance tax and gift tax than the other taxes in order to redistribute the social wealth and to restrain the concentration of the wealth. On the other hand, the special exemption from the taxes can be applied to not-for-profit organization according to the standards of the relevant lows and regulations, because not-for-profit organization usually performs the partial role of government in Public Service. The perpose of this study is to find the systematical support that the not-for-profit organizations can practice Public service more efficiently than government. This study approaches the subject by means of examining current taxation systems of inheritance tax law and gift tax law and developing systematic alternatives that can make inefficient parts in taxation systems more reasonable.

• 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.

• Journal of the Korea Society of Computer and Information
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• v.20 no.1
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• pp.137-142
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• 2015

In the object inheritance of SR DEVS, partial or overall asset inheritance can be possible. To a asset inherited from parent object, by respective dedicated function a child object can implement partial or whole asset, or not. Even though a child has a inherited asset, if the asset is the hidden property its implementation will not be provided. A inherited asset cannot be showed in whole asset implementation, or it can be implemented by special system state. Here, the whole asset implementation means may include time parameter. In this paper, we describe a determination probability scheme for partial or whole asset inherited from the parent object to determine the hidden inheritance. By the determination probability function it is decided that the inherited asset will be hidden or normal asset.