• KDI Journal of Economic Policy
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• v.12 no.2
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• pp.135-149
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• 1990

Housing owners in Korea have a variety of tax advantages such as income tax exemption for the imputed rent of owner-occupied housing, exemption from the capital gains tax and deduction of the estate tax for one-house households. These tax reliefs for housing owners not only conflict with the principle of horizontal and vertical equity, but also lead to resource misallocation by distorting the housing market, and thus bring about regressive distribution effects. Particularly in the case of Korea with its imperfect capital market, these measures exacerbate the inter-class inequality of housing ownership as well as inequalities in wealth, by causing the affluent to demand needlessly large housing, while the poor and young experience difficulties in purchasing residential properties. Therefore, the Korean tax system must be altered as follows in order to disadvantage owner-occupiers, especially those owners of luxury housing. These alterations will promote housing-ownership, tax burden equity, efficiency of resource allocation, as well as the desirable distribution of income. First, income tax deductions for the rent payments of tenants are recommended. Ideally, the way of recovering the fiscal equivalence between the owner-occupiers and tenants is to levy an income tax on the former's imputed rents, and if necessary to give them tax credits. This, however, would be very difficult from a practical viewpoint, because the general public may perceive the concept of "imputed rent" as cumbersome. Computing the imputed rent also entails administrative costs, rendering quite reasonable, the continued exemption of imputed rent from taxation with the simultaneous deduction in the income tax for tenants. This would further enhance the administrative efficiency of income tax collection by easing assessment of the landlord's income. Second, a capital gains tax should be levied on the one-house household, except with the postponement of payments in the case that the seller purchases higher priced property. Exemption of the capital gains tax for the one-house household favors those who have more expensive housing, providing an incentive to the rich to hold even larger residences, and to the constructors to build more luxurious housing to meet the demand. So it is not desirable to sustain the current one-house household exemption while merely supplementing it with fastidious measures. Rather, the rule must be abolished completely with the concurrent reform of the deduction system and lowering of the tax rate, measures which the author believes will help optimize the capital gains tax incidence. Finally, discontinuation of the housing exemption for the heir is suggested. Consequent increases in the tax burden of the middle class could be mitigated by a reduction in the rate. This applies to the following specific exemptions as well, namely, for farm lands, meadows, woods, business fields-to foster horizontal equity, while denying speculation on land that leads to a loss in allocative efficiency. Moreover, imperfections in the Korean capital market have disallowed the provision of long term credit for housing seekers. Remedying these problems is essential to the promotion of greater housing ownership by the low and middle income classes. It is also certain that a government subsidy be focused on the poorest of the poor who cannot afford even to think of owning a housing.

• Journal of Korean Society of Coastal and Ocean Engineers
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• v.32 no.2
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• pp.135-145
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• 2020

Wave observation is widely used to direct observation method for observing the water surface elevation using wave buoy or pressure gauge and remote-sensing wave observation method. The wave buoy and pressure gauge can produce high-quality wave data but have disadvantages of the high risk of damage and loss of the instrument, and high maintenance cost in the offshore area. On the other hand, remote observation method such as radar is easy to maintain by installing the equipment on the land, but the accuracy is somewhat lower than the direct observation method. This study investigates the data quality of MIROS Wave and Current Radar (MWR) installed at Dokdo and improve the data quality of remote wave observation data using the wave buoy (CWB) observation data operated by the Korea Meteorological Administration. We applied and developed the three types of wave data quality control; 1) the combined use (Optimal Filter) of the filter designed by MIROS (Reduce Noise Frequency, Phillips Check, Energy Level Check), 2) Spike Test Algorithm (Spike Test) developed by OOI (Ocean Observatories Initiative) and 3) a new filter (H-Ts QC) using the significant wave height-period relationship. As a result, the wave observation data of MWR using three quality control have some reliability about the significant wave height. On the other hand, there are still some errors in the significant wave period, so improvements are required. Also, since the wave observation data of MWR is different somewhat from the CWB data in high waves of over 3 m, further research such as collection and analysis of long-term remote wave observation data and filter development is necessary.

• Korean Journal of Soil Science and Fertilizer
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• v.6 no.2
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• pp.75-81
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• 1973

The morphological, physical, and chemical properties of Sonjeong series derived from acidic crystalline rocks are presented. Also it deals with the genesis and classification of the Songjeong series. Morphologically these soils have brown to dark brown loam A horizons and yellowish red to red clay loam Bt horizons with moderate, medium subangular blocky structure and thin patchy clay cutans on the ped faces. C horizons are very deep, yellowish red to yellowish brown fine sandy loam or sandy loam with original rock structure. Physically distribution of particle size indicates that clay increases with depth up to argillic horizons but below the argillic horizons clay content decrease. The moisture holding capacity is fairly good in Songjeong soils. Chemically soil reaction is strongly to very strongly acid throughout the profile and content of organic matter is less than 1 per cent except A horizons. Cation exchange capacity ranges from 5 to 9 me/100g of soils and base saturation is less than 35 per cent throughout the profile. The natural fertility of Songjeong soils are usually low. It needs lime, organic matter, and heavy application of fertilizer for the crop land. These soils occur temperate and humid climate under coniferous, deciduous, and mixed forest vegetation. Songjeong soils are classified as Red-Yellow Soils. Characteristically Songjeong soils are similar to Red-Yellow Podzolic soils in the United States but lack of A2 horizons and are quite liket Red-Yellow Soils of the Japan. According to new classification system which is 7th approximation of USDA Songjeong soils can be classified as fine loamy, mesic family of Typic Hapludults and in the FAO/UNESCO project World Soil Map as Orthic Acrisols.

• Journal of The Korean Society of Grassland and Forage Science
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• v.31 no.3
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• pp.295-304
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• 2011

This study was carried out to investigate the effect of harvest stage of Sorghum ${\times}$ Sorghum Hybrid (SSH) and manufacture methods of SSH silage on nutritive values and quality of SSH silage manufactured with SSH grown in paddy land of Department of Animal Resources Development, National Institute of Animal Science, RDA. SSH "SS405" was harvested at two different growth stages (heading and ripen stage) and ensiled at each harvest stages. The content of crude protein in both square baled SSH silage (SBSS) and bag silage (BS) increased with delayed harvest maturity, but the contents of ADF (acid detergent fiber), NDF (neutral detergent fiber) decreased. The contents of ADF and NDF was not influenced by the inoculation of lactic bacteria. The contents of TDN (total digestible nutrient) in both stage and in vitro dry matter digestibility (IVDMD) in heading stage was not influenced by the harvest stage of SSH. The pH in all SSH silage ranged from 3.8 to 4.4 at two different harvest stages, and pH in heading stage was higher than that of ripen stage (P<0.05). The content of lactic acid of all SSH silage increased with delayed harvest maturity (P<0.05), but the content of acetic acid decreased (P<0.05). The contents of lactic acid and acetic acid in ripen stage were not influenced by manufacture method of silage. The content of lactic acid in both SBSS was higher than that of both BS and RBSS in heading and ripen stage (P<0.05), but the content of acetic acid decreased (P<0.05). The contents of lactic acid and acetic acid in BS were similar as compared to that of RBSS. Therefore, we suggest that the quality of SSH silage in both heading and ripen stage can be improved by manufacture methods of SBSS and BS.

• Economic and Environmental Geology
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• v.38 no.4 s.173
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• pp.435-450
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• 2005

The purpose of the study is to analyze the hydrogeochemical characteristics by multivariate statistical method, to interpret the hydrogeochemical processes for the new variables calculated from principal components analysis (PCA), and to infer the groundwater flow and circulation mechanism by applying the geostatistical methods for each element and principal component. Chloride and nitrate are the most influencing components for groundwater quality, and the contents of $NO_3$ increased by the input of agricultural activities show the largest variation. The results of PCA, a multivariate statistical method, show that the first three principal components explain $73.9\%$ of the total variance. PC1 indicates the increase of dissolved ions, PC2 is related with the dissolution of carbonate minerals and nitrate contamination, and PC3 shows the effect of cation exchange process and silicate mineral dissolution. From the results of experimental semivariogram, the components of groundwater are divided into two groups: one group includes electrical conductivity (EC), Cl, Na, and $NO_3$, and the other includes $HCO_3,\;SiO_2,$ Ca, and Sr. The results for spatial distribution of groundwater components showed that EC, Cl, and Na increased with approaching the coastal line and nitrate has close relationship with the presence of agricultural land. These components are also correlated with the topographic features reflecting the groundwater recharge effect. The kriging analysis by using principal components shows that PC 1 has the different spatial distribution of Cl, Na, and EC, possibly due to the influence of pH, Ca, Sr, and $HCO_3$ for PC1. It was considered that the linear anomaly zone of PC2 in western area was caused by the dissolution of carbonate mineral. Consequently, the application of multivariate and geostatistical methods for groundwater in the study area is very useful for determining the quantitative analysis of water quality data and the characteristics of spatial distribution.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.28 no.2
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• pp.67-74
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• 2010

Law-protected trees are our precious asset as natural resources with history and tradition and natural heritage which should be protected and maintained well to bequeath next generation. Law-protected trees have not only thremmatologic and genetic meaning but also environmental and emotional meaning for their value to be high. This study investigated location, vitality, wrapping condition of root area and status of maintenance of the trees to figure out their growth environment and status of maintenance in a small-middle city through survey on those of law-protected trees in Je-cheon. There showed 300 more year old trees in Je-cheon mostly and the number of trees located in flat fields was the highest. For location type, village, hill and road types were presented in the order and for degree of development, land for building was found most frequently. The average electric resistance of the formative layer was measured to be $8.4k{\Omega}$ and four trees showed bark separation. Most law-protected trees underwent tree surgery, and complete bareness of root area was observed in a tree. The root area of two trees was covered with concrete. pH of soil was recorded to be 5.0~8.4 with its average of 7.1 and electric conductivity(EC) was less than 0.5 dS/m. For status of maintenance rearing facilities were placed for 16 trees out of totally 48 ones and stone fence was done for three ones. Tree surgery was conducted for 33 trees to prevent and to treat decomposed parts of holes. Direction boards were installed for 23 trees. Based on these results, measures to manage systematically law-protected trees in Jecheon could be suggested as follows. First, a sufficient space for growth of low part of trees should be secured. Second, a voluntary management should be induced by advertising them to residents in a community. Third, rearing facilities and direction boards of law-protected trees should be placed and related education should be conducted. Fourth, through operation of the department for law-protected trees consisting of related professions and cooperation among related departments the trees should be maintained continuously.

• Journal of Korean Society of Forest Science
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• v.47 no.1
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• pp.52-61
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• 1980

This study is carried out to learn the properties of forest soils in Korea and propose the reasonable management methods of forest land. Among 178 soil series surveyed until now in Korea forest soils include 64 series broken down according to the weathered products into 5 categories such as residual materials on mountain and hill, residual materials on rolling and hill, colluvial materials on local valley and fans, alluvial materials and volcanic ash soils. What discussed in this paper are classification system, parent rocks, texture class and drainage conditions of Korean forest soils. The characteristics of Korean forest soil properties classified in U.S.D.A. soil classification system are as follows: 1. Residual soils on mountain and hill (29 soil series) are almost Lithosols without any distinct soil profile development. They have loamy skeletal (11 series), coarse loamy (5 series), fine loamy (3 series), and fine clayey soils (3 series). Their drainage conditions are somewhat excessively drained in 16 series and well drained in 7 series. 2. Residual soils on rolling and hill (19 series) are Red-Yellow Podzolic soils with well developed soil profiles. They have coarse and fine loamy texture in 12 series and fine clayey texture in 5 series mostly with well drained condition. 3. Colluvial soils on local valley and fans (13 series) include mostly Regosols and some Red-Yellow Podzolic Soils and Acid Brown Forest Soils. They have loamy skeletal (4 series), coarse loamy (3 series), fine loamy (3 series), and fine clayey soils (2 series) with well drained condition. 4. Soil textures of weathered products of parent rocks are as follows: 1) Parent rocks producing coarse texture soils are rhyolite, granite gneiss, schist, shale, sandstone, siltstone, and conglomerate. 2) Parent rocks producing fine and heavy texture soils are limestone, basalt, gabbro, and andesite porphyry. 3) Granite is a parent rock producing various textured soils.

• Korean Journal of Remote Sensing
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• v.8 no.1
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• pp.27-43
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• 1992

The purpose of this study is to detect and evaluate the change of urban vegetation of Seoul during 1980s. Large areas covered with agricultural crops or forests were converted to residential and commercial areas, roads, schools, sports complexes, etc. There were also widespreas concerns on the deterioration of the quality of urban vegetation due to severe air pollution, overcrowding of nature parks, and idling of farm lands by land speculators. The image used for this study were MSS(Oct. 4, 1979) and TM(Apr. 26, 1990). The Green Vegetation Index of Kauth & Thomas(1976) was for the analysis. The GVI were resampled with 75$\times$75m grids and overlaid with the jurisdictional boundaries of 22 districts of Seoul. The results were reclassified to 6 classes, class 6 representing grids with the most vigorous vegetation or the best vegetation improvement in 1980s. The finding of this study can be summarized as follows : First, the most vigorous vigorous vegetation, in terms of GVI, of the 1979 image can be found at paddy fields located on alluvial near Han River. Broad-leaf forests located on hilly terrains have higher GVI than conifers located on the upper-parts of mountains. The average GVI of the northern part and southern part of Han River are 3.56 and 3.74, respectively. The main reason why the southern part has higher GVI is that there are more prime agricultural lands. Districts of Kangseo, Yangcheon, and Songpa have the highest percentage of grids of GVI class 6, and the percentages are 3.55 %, 3.47 %, and 2.69 %, respectively. Second, the most vigorous vegetation of the 1990 image can be found at the grass lands of the Yongsan golf club and the Sungsu horse racing track. The GVI of farm lands is lower than forest because most agricultural crops are at the early stage of growing season when the TM image was taken. The size of built-up area is much larger than of 1979. On the other hand, vegetation patches surrounded by developed area become smaller and have stronger contrast to surrounding area. The average GVI of the northern part and southern part of Han River are 3.57 and 3.51, respectively. The main reason why the southern part has lower GVI is the at more large-scale urban development projects were carried out in there during 1980s. Districts of Tobong, Nowon, and Seocho have the highest percentage of class 6, and the perecentages are 16.58 %, 10.14 %, and 8.50% respectively. Third, the change of urban vegetation in Seoul during 1980s are significant. Grids of GVI change classes 1 and 2, which represent severe vegetation loss, occupy 15.97% of Seoul. Three districts which lost the most vegetation are Yangcheon, Kangseo, and Songpa, where the percentages of GVI class 1 are 13.42%, 13.39% and 9.06%, respectively. The worst deterioration was mainly caused by residential developments. On the other hand, the vegetation of some part of Seoul improved in this period. Grids of GVI change classes 5 and 6 occupy 9.83 % of Seoul. Distircts of Jung, Yongsan, and Kangnam have the highest percentage of grids with GVI change classes 5 and 6, and their percentages are 22.31%, 19.17%, and 13.66%, respectively. The improvement of vegetation occurred in two areas. Forest vegetation is generally improving despite of concerns based on air pollution and heavy use by recreationists. Vegetation in open spaces established in riverside parks, large residential areas, and major public facilities are also improving.

• Korean Journal of Soil Science and Fertilizer
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• v.22 no.1
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• pp.72-77
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• 1989

A study was conducted to obtain acid tolerant and superior Rhizobium meliloti strain for alfalfa on hilly acid soils. With host plant, eight isolates of R, meliloti selected in the vicinity of Milyang were evaluated for their ability to establish symbiotic effectiveness in acidified tube culture medium and vermiculite pot with different urea levels. Among isolates "YA03" was characterized for the ability to manifest to acid tolerance in three different soils of which pH were 5.0, 6.0, and 7.5. The results obtained were summarized as follows: 1. Of eight isolates "YA03" and "YA09" performed nodule in the tube medium of pH5.0, and in the symbiotic effectiveness YA03 was superior to others. 2. Alfalfa growth and $N_2-fixing$ activity by the inoculation of "YA03" isolate were better than others at the level of urea 1.25mM as well as nonurea. 3. Application of urea with inoculation of "YA03" islate to alfalfa was one of the effective factors for symbiotic effectiveness. 4. In infertile soil of pH5.0 inoculation of R. meliloti "YA03" to alfalfa caused the increase of shoot dry matter of 320% as compared to the control, and the total amount of yield was 131% as much yield in moderate fertile soil of pH7.5. Finally R. meliloti "YA03" isolate was selected as an acid tolerant strain.

• Korean Journal of Soil Science and Fertilizer
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• v.36 no.3
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• pp.163-179
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• 2003

Multifunctionality of agriculture which is not traded on the market now has been an important international issue in that it environmental and public benefits. We carried out to modify and to update the function of upland farming on flood prevention and fostering water resources. Economic values of environmental benefits were evaluated by replacement cost methods. Models to evaluate the function of preventing flood were selected as: (1)precipitation(flood-inducing) - runoff(A), (2) soil depth ${\times}$ soil air phase, (3) precipitation (flood-inducing) - runoff(B), (4) soil depth ${\times}$ effective porosity of soil. Models to estimate the function of fostering water resources were (1) saturated hydraulic conductivity (Ks) ${\times}$ duration of saturation(days) ${\times}$ (1-ratio of water flow directly into river), (2) precipitation ${\times}$ ratio of water fostered by rain resources ${\times}$ (area of upland/total land area), and (3) soil water retention quantity(under standing crop or tree) - SWRQ(in bare soil). Function of preventing flood was $883Mg\;ha^{-1}$ of water per year and 645 million Mg for the whole upland area. Function of fostering water resources was $94.1Mg\;ha^{-1}$ of water per year and 69 million Mg for the whole upland area. The value of flood-preventing function evaluated by replacement cost methods was estimated 1,428 billion won per year as compared to the cost for dam construction. The value of water resource fostering were estimated 8.6 billion won in the price of living water.