• Title/Summary/Keyword: Local Tax

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A Study on the Development of Feasibility Evaluation Model for Establishment of Public Libraries (공공도서관 설립 사전 타당성 평가모형 개발 연구)

  • Sin-Young, Kim;Hee-Yoon, Yoon
    • Journal of the Korean Society for Library and Information Science
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    • v.56 no.4
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    • pp.101-127
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    • 2022
  • Article 31(1) of the Libraries Act(Act No. 18547), which was completely revised on December 7, 2021, stipulates that "the head of a local government or the superintendent of a city/provincial office of education must formulate a plan for the establishment and operation of a public library in advance and obtain the pre-evaluation of the feasibility of establishing a public library from the Minister of Culture, Sports and Tourism." Through the preliminary feasibility evaluation at the construction stage of the public library, it is possible to adjust distribution to improve the adequacy of scale and resolve regional imbalances and gaps. In addition, it is expected to increase service satisfaction and operational enhancement by inducing faithful securing of core infrastructure (librarians, collection, facilities, systems, etc.) in terms of balanced regional development and public library construction. The purpose of this study is to develop and present the basic direction and feasibility evaluation model for establishment of public libraries. The proposed evaluation model is expected to secure the legal basis and institutional legitimacy of the pre-evaluation system for public library establishment and to prevent waste of tax due to poor construction and operation of public libraries.

Research on the division of location types of domestic golf courses (국내 골프장의 입지적 유형분류에 관한 연구)

  • Kim, Min-Jung;Geong, Keun-Han
    • Asian Journal of Turfgrass Science
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    • v.23 no.1
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    • pp.151-162
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    • 2009
  • When viewing that since the 1990s local governments have tried to build golf courses as a plan to revitalize the attraction of home and abroad tourists and to increase their tax incomes and that big companies are interested in leisure business including golf courses as a future promising business in the 21st century, golf courses seem to continuously increase in the future. On the contrary, noticing that golf courses are not only the main culprit behind the damage of natural environment and environmental pollution but also a target of real estate speculation and that golf makes a sense of incongruity between the classes of a society as a luxury sports, environment activists and local residents raise criticism to golf. Golf in our country shows a special sports phenomenon of which the pros and cons appear continuously. So, it is judged that policy for golf development direction should be set up based on verified scientific data. Thus, the research aims at deriving the location types of golf courses by looking at laws from the period of formation of the initial domestic golf courses to the recent period, grasping their distribution status according to time series and regions, conducting a questionnaire survey regarding location factors for golfers and the workers of golf courses, and dividing golf courses into several types. It is expected that the research will be a fundamental material when a golf course is built later on, contributing to the research of golf courses.

호스피스 전달체계 모형

  • Choe, Hwa-Suk
    • Korean Journal of Hospice Care
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    • v.1 no.1
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    • pp.46-69
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    • 2001
  • Hospice Care is the best way to care for terminally ill patients and their family members. However most of them can not receive the appropriate hospice service because the Korean health delivery system is mainly be focussed on acutly ill patients. This study was carried out to clarify the situation of hospice in Korea and to develop a hospice care delivery system model which is appropriate in the Korean context. The theoretical framework of this study that hospice care delivery system is composed of hospice resources with personnel, facilities, etc., government and non-government hospice organization, hospice finances, hospice management and hospice delivery, was taken from the Health Delivery System of WHO(1984). Data was obtained through data analysis of litreature, interview, questionairs, visiting and Delphi Technique, from October 1998 to April 1999 involving 56 hospices, 1 hospice research center, 3 non-government hospice organizations, 20 experts who have had hospice experience for more than 3 years(mean is 9 years and 5 months) and officials or members of 3 non-government hospice organizations. There are 61 hospices in Korea. Even though hospice personnel have tried to study and to provide qualified hospice serices, there is nor any formal hospice linkage or network in Korea. This is the result of this survey made to clarify the situation of Korean hospice. Results of the study by Delphi Technique were as follows: 1.Hospice Resources: Key hospice personnel were found to be hospice coordinator, doctor, nurse, clergy, social worker, volunteers. Necessary qualifications for all personnel was that they conditions were resulted as have good health, receive hospice education and have communication skills. Education for hospice personnel is divided into (i)basic training and (ii)special education, e.g. palliative medicine course for hospice specialist or palliative care course in master degree for hospice nurse specialist. Hospice facilities could be developed by adding a living room, a space for family members, a prayer room, a church, an interview room, a kitchen, a dining room, a bath facility, a hall for music, art or work therapy, volunteers' room, garden, etc. to hospital facilities. 2.Hospice Organization: Whilst there are three non-government hospice organizations active at present, in the near future an hospice officer in the Health&Welfare Ministry plus a government Hospice body are necessary. However a non-government council to further integrate hospice development is also strongly recommended. 3.Hospice Finances: A New insurance standards, I.e. the charge for hospice care services, public information and tax reduction for donations were found suggested as methods to rise the hospice budget. 4.Hospice Management: Two divisions of hospice management/care were considered to be necessary in future. The role of the hospice officer in the Health & Welfare Ministry would be quality control of hospice teams and facilities involved/associated with hospice insurance standards. New non-government integrating councils role supporting the development of hospice care, not insurance covered. 5.Hospice delivery: Linkage&networking between hospice facilities and first, second, third level medical institutions are needed in order to provide varied and continous hospice care. Hospice Acts need to be established within the limits of medical law with regards to standards for professional staff members, educational programs, etc. The results of this study could be utilizes towards the development to two hospice care delivery system models, A and B. Model A is based on the hospital, especially the hospice unit, because in this setting is more easily available the new medical insurance for hospice care. Therefore a hospice team is organized in the hospital and may operate in the hospice unit and in the home hospice care service. After Model A is set up and operating, Model B will be the next stage, in which medical insurance cover will be extended to home hospice care service. This model(B) is also based on the hospital, but the focus of the hospital hospice unit will be moved to home hospice care which is connected by local physicians, national public health centers, community parties as like churches or volunteer groups. Model B will contribute to the care of terminally ill patients and their family members and also assist hospital administrators in cost-effectiveness.

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Improvement Plan to Facilitate a Landscape Architectural Promotion Facility and Complex System (조경진흥시설과 조경진흥단지 제도 활성화 방안 연구)

  • Kim, Yong-Gook;Kim, Shin-Sung
    • Journal of the Korean Institute of Landscape Architecture
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    • v.46 no.1
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    • pp.9-16
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    • 2018
  • Landscape architecture is an indispensable professional service in building sustainable land and urban environments. The landscape architecture industry is closely related to the promotion of the health and welfare of the people, urban revitalization and residential environment improvement as well as job creation. Despite various public interest values of landscape architecture, the growth engine of the landscape architecture industry, which is supposed to improve the quality of landscape services, has stagnated. In 2015, the Landscape Architecture Promotion Act was enacted to provide a landscape architectural promotion facility and complex system to support revitalization through the integration of the landscape architecture industry. The purpose of this study is to suggest an improvement plan to enhance the effectiveness of the landscape architectural promotion facility and complex system. The results of the analysis are as follows: First, workers and experts in landscape architecture recognized the need for policies and projects to promote the landscape architecture industry. Second, the industrial types suitable for the landscape architectural promotion facility were landscape design, landscape maintenance and management, and landscape construction industry. Meanwhile the industrial types suitable for a landscape architectural promotion complex were landscape trees and landscape facilities production and distribution. Third, the expected effect of the designation of the landscape architectural facility was 'the increase of the business opportunity through the expansion of the network'. On the other hand, that of the landscape architectural promotion complex was 'the activation of various information sharing'. Fourth, 'the size of the local government landscape architecture industry and the capacity to cultivate' was the most important among the designation criteria of the landscape architectural promotion facility. As for that of the landscape architectural promotion complex, the 'feasibility of promotion plan' was the most crucial. Fifth, 'tax benefit and deductible exemption' was considered as a necessary support method for the activation of the landscape architectural promotion facility, and 'maintenance and management fee support' was recognized in the case of the landscape architectural promotion complex.

The Spatial Linkage and Complex Location of Kumi Industrial Complex -The Case of No.1 Industrial Complex- (구미공업단지의 공장입지와 연계 -제1단지의 경우-)

  • Cho, Sung-Ho;Choi, Kum-Hae
    • Journal of the Korean association of regional geographers
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    • v.3 no.1
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    • pp.183-198
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    • 1997
  • This case study was conducted by verification the site characteristics based on the questionnaire and interview obtained from the all factories located at No. 1 developing area in Kumi industrial complex. The site characteristics were presumed from the process of location behavior and spatial linkage. Kumi industrial complex was developed to improve export industry at national levels by providing chief land price and benefiting various tax. Kumi industrial complex which enticed many factories is playing an important role in export industry in Korea. At beginning, the detention of large enterprises promoted the establishment of related small to medium sized factories into the complex. Two distinctive industries. textile and electronic, were reflected by the purpose to establish the complex and industrial characteristics of Taegu city. respectively. In Kumi industrial complex, positive responses on traffic and raw material supply and negative reactions on the environmental impact on social community as well as high labor charge were investigated. Especially the higher labor cost prevented to hire laborers effectively. In the linkages of spatial and raw material, most factories in the complex depended on the availability of out side the Kumi city. For the textile factories, the supply of raw material and parts were relied on Taegu and/or other cities, whereas in electronic factories purchased them mainly from other cities and partly from abroad. Although questionnaire and interview suggested it, most of the parts were supplied by a parts maturing companies on the complex to a few large enterprises. In the marketing linkage, textile factories revealed higher relation-ship with the foreign countries and sewing factories in Korea. On the other hand, electronic factories have strong relation-ships in the marketing linkage to the parts supplying companies in the complex or large-scale resembling companies in other cities. In the textile companies, the right for decision on purchasing raw materials and parts is belonging to the owner whereas mother enterprise usually have the right for the marketing. In the case of the electronic factories, all the purchasing activities are related to the sub-contracting companies. In the service linkage, the Quality of the service created spatial distinction. There was high linkages on inside of Kumi complex for the low grade services such as repairing and installing machines, whereas strong linkages on outside of the complex for the high grade services such as management, law, taxation, new product development. and manufacturing technology. In the linkages of activity on the R&D (research and development), electronic factories do not have sufficiently qualified institutes in the complex. Strong regional linkages in the field of textile and electronic industries revealed limitations of the local industrial complex. In the sub-contracting linkage, high linkage ship within Kumi boundary reflected the characteristics of industrial site in the complex. There, most decisions by the companies centered by the mother enterprise.

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A Study on Growth Condition and Management of Protected Trees in Kimpo (김포시 보호수의 생육실태와 관리방안 연구)

  • Doo, Chul-Eon;Lee, Jong-Bum;Lee, Jae-Keun
    • Journal of the Korean Institute of Traditional Landscape Architecture
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    • v.30 no.1
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    • pp.125-134
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    • 2012
  • This study is determined by tree vigor of analyzing of each object's growth condition in Locational Characteristics and compare the result with impediment extent rate in crown area to provide the management Study about the influence of man-made structures in numbers of protected trees. 68 places where are in the list of Kimpo protected trees were researched in Natural environments, vital degree of trees, number of trees. Crown area was calculated surveying it around the directions of North, East, South and West branching out. Impediment in the area was analyzed after classified into artificial impediment like paved surface(ascon, concrete, block, etc.), a building and a breast wall and natural impediment like soil, stonework and gravel and conclusions are as follow. In analyzing of natural environments, he ground where protected trees have located is consist of 72.05 of manmade structure and artificial in all. There are many protected trees which have less space than crown area for growth suggested by Woo-kyung Sim and Se-kyun Shin in 1992. And it was analyzed that making growth space for protected trees and management of impediment are urgently needed because of that the proportion of impediment covering the crown area has increased as cities are becoming more urbanized results in transforming of trees and weakness of tree vigor. This research shows that under 20% of in crown area is tree vigor determination 1-2 grade 21-50% under is 2-3 grade, higher than 50% is 3-5 grade. More impediment have more difficulty for growing, with the management of root system of protected trees need to be under 20% of rate of land is necessary was improved. As follows are suggested about the standard of management in artificial impediment which influence the number of trees. Firstly, impediment in crown area must be restricted under 20%, but in case outside of the area is not artificial the rate could be higher considerable. Secondly, protected trees growth space secured as much as crown area and impediment must be installed outside the crown area. Thirdly, to move the protected trees, condition of growth space secure must be considered. Fourthly, to develope land, the area around protected trees should be utilized in a park, the area of impediment installation in crown area should be limited as well. Fifthly, As many shown in previous research, for the improvement of old big trees and protected trees, need the tax favor of landowner and purchase of around land, to manage, it needs the budget of local government and advice of expert. Also the study on how various kind of impediment nearby protected trees influence on them has to be continued.

Social-environment factors by region for cause of death of elderly people in Korea (노인의 사망원인에 대한 거주지역간 사회 환경요인분석)

  • Kim, Jong-In
    • 한국노년학
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    • v.25 no.2
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    • pp.1-14
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    • 2005
  • Objectives. The purpose of this study is to analyze the social-environment factors by region for cause of death elderly people in Korea and to study the factors of longevity. Methods. The study included 16 regions with a total of 177,585 elderly peoples. The data in this study was collected from The National Statistical Office, Republic of Korea. Results. Those regions the highest cerebrovascular disease were Incheon County in that order. The correlation of social-environment by cause of death factors were divorce (+0.832), air pollution of Pb ; lead (+0.879), smoking (+0.895), fatness (+0.666), local tax revenue (+0.756), air pollution of SO2 (+0.602) and dirt road (+0.863). Conclusions. We should learn to live long and healthily from residence harmonized with natural environment. Longevity of elderly peoples is to be fostered for the promotion of health by control the social-environment factors.

A Study on ChoSonT'ongPaeJiIn (조선통폐지인(朝鮮通幣之印) 연구)

  • Moon, Sangleun
    • Korean Journal of Heritage: History & Science
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    • v.52 no.2
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    • pp.220-239
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    • 2019
  • According to the National Currency (國幣) article in GyeongGukDaeJeon (經國大典), the ChoSonT'ongPaeJiIn (朝鮮通幣之印) was a seal that was imprinted on both ends of a piece of hemp fabric (布). It was used for the circulation of hemp fabric as a fabric currency (布幣). The issued fabric currency was used as a currency for trade or as pecuniary means to have one's crime exempted or replace one's labor duty. The ChoSonT'ongPaeJiIn would be imprinted on a piece of hemp fabric (布) to collect one-twentieth of tax. The ChoSonT'ongPaeJiIn (朝鮮通幣之印) was one of the historical currencies and seal materials used during the early Chosun dynasty. Its imprint was a means of collecting taxes; hence, it was one of the taxation research materials. Despite its value, however, there has been no active research undertaken on it. Thus, the investigator conducted comprehensive research on it based on related content found in JeonRokTongGo (典錄通考), Dae'JeonHu-Sok'Rok (大典後續錄), JeongHeonSwaeRok (貞軒?錄) and other geography books (地理志) as well as the materials mentioned by researchers in previous studies. The investigator demonstrated that the ChoSonT'ongPaeJiIn was established based on the concept of circulating Choson fabric notes (朝鮮布貨) with a seal on ChongOseungp'o (正五升布) in entreaty documents submitted in 1401 and that the fabric currency (布幣) with the imprint of the ChoSonT'ongPaeJiIn was used as a currency for trade, pecuniary or taxation means of having one's crime exempted, or replacing one's labor, and as a tool of revenue from ships. The use of ChoSonT'ongPaeJiIn continued even after a ban on fabric currencies (布幣) in March 1516 due to a policy on the "use of Joehwa (paper notes)" in 1515. It was still used as an official seal on local official documents in 1598. During the reign of King Yeongjo (英祖), it was used to make a military service (軍布) hemp fabric. Some records of 1779 indicate that it was used as a means of taxation for international trade. It is estimated that approximately 330 ChoSonT'ongPaeJiIn were in circulation based on records in JeongHeonSwaeRok (貞軒?錄). Although there was the imprint of ChoSonT'ongPaeJiIn in An Inquiry on Choson Currency (朝鮮貨幣考) published in 1940, there had been no fabric currencies (布幣) with its imprint on them or genuine cases of the seal. It was recently found among the artifacts of Wongaksa Temple. The seal imprint was also found on historical manuscripts produced at the Jikjisa Temple in 1775. The investigator compared the seal imprints found on the historical manuscripts of the Jikjisa Temple, attached to TapJwaJongJeonGji (塔左從政志), and published in An Inquiry on Choson Currency with the ChoSonT'ongPaeJiIn housed at the Wongaksa Temple. It was found that these seal imprints were the same shape as the one at Wongaksa Temple. In addition, their overall form was the same as the one depicted in Daerokji (大麓誌) and LiJaeNanGo (?齋亂藁). These findings demonstrate that the ChoSonT'ongPaeJiIn at Wongaksa Temple was a seal made in the 15th century and is, therefore, an important artifact in the study of Choson's currency history, taxation, and seals. There is a need for future research examining its various aspects.

A Study on the Forest Land System in the YI Dynasty (이조시대(李朝時代)의 임지제도(林地制度)에 관(關)한 연구(硏究))

  • Lee, Mahn Woo
    • Journal of Korean Society of Forest Science
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    • v.22 no.1
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    • pp.19-48
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    • 1974
  • Land was originally communized by a community in the primitive society of Korea, and in the age of the ancient society SAM KUK-SILLA, KOKURYOE and PAEK JE-it was distributed under the principle of land-nationalization. But by the occupation of the lands which were permitted to transmit from generation to generation as Royal Grant Lands and newly cleared lands, the private occupation had already begun to be formed. Thus the private ownership of land originated by chiefs of the tribes had a trend to be gradually pervaded to the communal members. After the, SILLA Kingdom unified SAM KUK in 668 A.D., JEONG JEON System and KWAN RYO JEON System, which were the distribution systems of farmlands originated from the TANG Dynasty in China, were enforced to established the basis of an absolute monarchy. Even in this age the forest area was jointly controlled and commonly used by village communities because of the abundance of area and stocked volume, and the private ownership of the forest land was prohibited by law under the influence of the TANG Dynasty system. Toward the end of the SILLA Dynasty, however, as its centralism become weak, the tendency of the private occupancy of farmland by influential persons was expanded, and at the same time the occupancy of the forest land by the aristocrats and Buddhist temples began to come out. In the ensuing KORYO Dynasty (519 to 1391 A.D.) JEON SI KWA System under the principle of land-nationalization was strengthened and the privilege of tax collection was transferred to the bureaucrats and the aristocrats as a means of material compensation for them. Taking this opportunity the influential persons began to expand their lands for the tax collection on a large scale. Therefore, about in the middle of 11th century the farmlands and the forest lands were annexed not only around the vicinity of the capital but also in the border area by influential persons. Toward the end of the KORYO Dynasty the royal families, the bureaucrats and the local lords all possessed manors and occupied the forest lands on a large scale as a part of their farmlands. In the KORYO Dynasty, where national economic foundation was based upon the lands, the disorder of the land system threatened the fall of the Dynasty and so the land reform carried out by General YI SEONG-GYE had led to the creation of ensuing YI Dynasty. All systems of the YI Dynasty were substantially adopted from those of the KORYO Dynasty and thereby KWA JEON System was enforced under the principle of land-nationalization, while the occupancy or the forest land was strictly prohibited, except the national or royal uses, by the forbidden item in KYEONG JE YUK JEON SOK JEON, one of codes provided by the successive kings in the YI Dynasty. Thus the basis of the forest land system through the YI Dynasty had been established, while the private forest area possessed by influential persons since the previous KORYO Dynasty was preserved continuously under the influence of their authorities. Therefore, this principle of the prohibition was nothing but a legal fiction for the security of sovereign powers. Consequently the private occupancy of the forest area was gradually enlarged and finally toward the end of YI Dynasty the privately possessed forest lands were to be officially authorized. The forest administration systems in the YI Dynasty are summarized as follows: a) KEUM SAN and BONG SAN. Under the principle of land-nationalization by a powerful centralism KWA JEON System was established at the beginning of the YI Dynasty and its government expropriated all the forests and prohibited strictly the private occupation. In order to maintain the dignity of the royal capital, the forests surounding capital areas were instituted as KEUM SAN (the reserved forests) and the well-stocked natural forest lands were chosen throughout the nation by the government as BONG SAN(national forests for timber production), where the government nominated SAN JIK(forest rangers) and gave them duties to protect and afforest the forests. This forest reservation system exacted statute labors from the people of mountainious districts and yet their commons of the forest were restricted rigidly. This consequently aroused their strong aversion against such forest reservation, therefore those forest lands were radically spoiled by them. To settle this difficult problem successive kings emphasized the preservation of the forests repeatedly, and in KYEONG KUK DAI JOEN, the written constitution of the YI Dynasty, a regulation for the forest preservation was provided but the desired results could not be obtained. Subsequently the split of bureaucrats with incessant feuds among politicians and scholars weakened the centralism and moreover, the foreign invasions since 1592 made the national land devasted and the rural communities impoverished. It happned that many wandering peasants from rural areas moved into the deep forest lands, where they cultivated burnt fields recklessly in the reserved forest resulting in the severe damage of the national forests. And it was inevitable for the government to increase the number of BONG SAN in order to solve the problem of the timber shortage. The increase of its number accelerated illegal and reckless cutting inevitably by the people living mountainuos districts and so the government issued excessive laws and ordinances to reserve the forests. In the middle of the 18th century the severe feuds among the politicians being brought under control, the excessive laws and ordinances were put in good order and the political situation became temporarily stabilized. But in spite of those endeavors evil habitudes of forest devastation, which had been inveterate since the KORYO Dynasty, continued to become greater in degree. After the conclusion of "the Treaty of KANG WHA with Japan" in 1876 western administration system began to be adopted, and thereafter through the promulgation of the Forest Law in 1908 the Imperial Forests were separated from the National Forests and the modern forest ownership system was fixed. b) KANG MU JANG. After the reorganization of the military system, attaching importance to the Royal Guard Corps, the founder of the YI Dynasty, TAI JO (1392 to 1398 A.D.) instituted the royal preserves-KANG MU JANG-to attain the purposes for military training and royal hunting, prohibiting strictly private hunting, felling and clearing by the rural inhabitants. Moreover, the tyrant, YEON SAN (1495 to 1506 A.D.), expanded widely the preserves at random and strengthened its prohibition, so KANG MU JANG had become the focus of the public antipathy. Since the invasion of Japanese in 1592, however, the innovation of military training methods had to be made because of the changes of arms and tactics, and the royal preserves were laid aside consequently and finally they had become the private forests of influential persons since 17th century. c) Forests for official use. All the forests for official use occupied by government officies since the KORYO Dynasty were expropriated by the YI Dynasty in 1392, and afterwards the forests were allotted on a fixed standard area to the government officies in need of firewoods, and as the forest resources became exhausted due to the depredated forest yield, each office gradually enlarged the allotted area. In the 17th century the national land had been almost devastated by the Japanese invasion and therefore each office was in the difficulty with severe deficit in revenue, thereafter waste lands and forest lands were allotted to government offices inorder to promote the land clearing and the increase in the collections of taxes. And an abuse of wide occupation of the forests by them was derived and there appeared a cause of disorder in the forest land system. So a provision prohibiting to allot the forests newly official use was enacted in 1672, nevertheless the government offices were trying to enlarge their occupied area by encroaching the boundary and this abuse continued up to the end of the YI Dynasty. d) Private forests. The government, at the bigninning of the YI Dynasty, expropriated the forests all over the country under the principle of prohibition of private occupancy of forest lands except for the national uses, while it could not expropriate completely all of the forest lands privately occupied and inherited successively by bureaucrats, and even local governors could not control them because of their strong influences. Accordingly the King, TAI JONG (1401 to 1418 A.D.), legislated the prohibition of private forest occupancy in his code, KYEONG JE YUK JEON (1413), and furthermore he repeatedly emphasized to observe the law. But The private occupancy of forest lands was not yet ceased up at the age of the King, SE JO (1455 to 1468 A.D.), so he prescribed the provision in KYEONG KUK DAI JEON (1474), an immutable law as a written constitution in the YI Dynasty: "Anyone who privately occupy the forest land shall be inflicted 80 floggings" and he prohibited the private possession of forest area even by princes and princesses. But, it seemed to be almost impossible for only one provsion in a code to obstruct the historical growing tendecy of private forest occupancy, for example, the King, SEONG JONG (1470 to 1494 A.D.), himself granted the forests to his royal families in defiance of the prohibition and thereafter such precedents were successively expanded, and besides, taking advantage of these facts, the influential persons openly acquired their private forest lands. After tyrannical rule of the King, YEON SAN (1945 to 1506 A.D.), the political disorder due to the splits to bureaucrats with successional feuds and the usurpations of thrones accelerated the private forest occupancy in all parts of the country, thus the forbidden clause on the private forest occupancy in the law had become merely a legal fiction since the establishment of the Dynasty. As above mentioned, after the invasion of Japanese in 1592, the courts of princes (KUNG BANGG) fell into the financial difficulties, and successive kings transferred the right of tax collection from fisherys and saltfarms to each KUNG BANG and at the same time they allotted the forest areas in attempt to promote the clearing. Availing themselves of this opportunity, royal families and bureaucrats intended to occupy the forests on large scale. Besides a privilege of free selection of grave yard, which had been conventionalized from the era of the KORYO Dynasty, created an abuse of occuping too wide area for grave yards in any forest at their random, so the King, TAI JONG, restricted the area of grave yard and homestead of each family. Under the policy of suppresion of Buddhism in the YI Dynasty a privilege of taxexemption for Buddhist temples was deprived and temple forests had to follow the same course as private forests did. In the middle of 18th century the King, YEONG JO (1725 to 1776 A.D.), took an impartial policy for political parties and promoted the spirit of observing laws by putting royal orders and regulations in good order excessively issued before, thus the confused political situation was saved, meanwhile the government officially permittd the private forest ownership which substantially had already been permitted tacitly and at the same time the private afforestation areas around the grave yards was authorized as private forests at least within YONG HO (a boundary of grave yard). Consequently by the enforcement of above mentioned policies the forbidden clause of private forest ownership which had been a basic principle of forest system in the YI Dynasty entireely remained as only a historical document. Under the rule of the King, SUN JO (1801 to 1834 A.D.), the political situation again got into confusion and as the result of the exploitation from farmers by bureaucrats, the extremely impoverished rural communities created successively wandering peasants who cleared burnt fields and deforested recklessly. In this way the devastation of forests come to the peak regardless of being private forests or national forests, moreover, the influential persons extorted private forests or reserved forests and their expansion of grave yards became also excessive. In 1894 a regulation was issued that the extorted private forests shall be returned to the initial propriators and besides taking wide area of the grave yards was prohibited. And after a reform of the administrative structure following western style, a modern forest possession system was prepared in 1908 by the forest law including a regulation of the return system of forest land ownership. At this point a forbidden clause of private occupancy of forest land got abolished which had been kept even in fictitious state since the foundation of the YI Dynasty. e) Common forests. As above mentioned, the forest system in the YI Dynasty was on the ground of public ownership principle but there was a high restriction to the forest profits of farmers according to the progressive private possession of forest area. And the farmers realized the necessity of possessing common forest. They organized village associations, SONGE or KEUM SONGE, to take the ownerless forests remained around the village as the common forest in opposition to influential persons and on the other hand, they prepared the self-punishment system for the common management of their forests. They made a contribution to the forest protection by preserving the common forests in the late YI Dynasty. It is generally known that the absolute monarchy expr opriates the widespread common forests all over the country in the process of chainging from thefeudal society to the capitalistic one. At this turning point in Korea, Japanese colonialists made public that the ratio of national and private forest lands was 8 to 2 in the late YI Dynasty, but this was merely a distorted statistics with the intention of rationalizing of their dispossession of forests from Korean owners, and they took advantage of dead forbidden clause on the private occupancy of forests for their colonization. They were pretending as if all forests had been in ownerless state, but, in truth, almost all the forest lands in the late YI Dynasty except national forests were in the state of private ownership or private occupancy regardless of their lawfulness.

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