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Community Property System and Gift Tax (부부재산공유제와 증여세과세)

  • Lee, Dong-Sik
    • Journal of Legislation Research
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    • no.55
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    • pp.95-136
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    • 2018
  • Marriage forms a minimal social unit. Marriage can affect not only relative relationship but also possession of property. Regarding legal issues related to marriage, mainly the civil law, especially the family law section, regulates. However, marriage has also a significant legal effect in terms of taxation. This article deals with the taxation of gift tax among them. In Korea, if you give more than 600 million won in assets to your husband and wife, the donee must pay the gift tax. However, there has been little research into the influence of the marital property system on the taxation of gift tax on the donation between married couples. There are two legislative approaches to the attribution of property held by married couples. The one is separate property system, the other is community property system. Under separate property system, husband and wife own property separately. The community property system recognizes marital property of married couple as a common property of married couple. The legal property system in Korea is separate property system. However, married couples can adopt the community property system as a marital property system by their agreement. Currently, most Korean couples are subject to separate property system as a marital property system. There is no legal problem to levy the gift tax on the donation between couples who are subject to separate property system. The problem is the donation of asset between couples who are subject to the community property system. In community property system, most property acquired during marriage (except for gifts or inheritances) is considered community property. community property means property owned jointly by both partners. Some argue that the gift tax can not be taxed between married couples who are subject to the community property system. In this paper, we examine whether these arguments are valid.

The Actual Use of Non-regular Workers and the Strategies of Social Partners in Sweden: with a Special Reference to Temporary Workers (스웨덴 비정규직의 사용 실태와 행위주체들의 전략: 임시직 사용 방식을 중심으로)

  • Cho, Don-Moon
    • Korean Journal of Labor Studies
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    • v.23 no.1
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    • pp.47-83
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    • 2017
  • The Swedish labor market secures flexibility in the use of labor force by means of non-regular workers such as temporary workers among others instead of regular workers' layoffs. Although the labor law reform in the late 2000s made it easier to use temporary workers and the outbreak of the economic crisis strengthened the power of user firms against labor unions, the size of temporary workers was scaled down. It is the aim of this study to analyze the change in the use of temporary workers, to examine the effect of the labor law reform and that of economic crisis in that regard, and to explain how, over the use of temporary workers, user firms' strategy to secure flexibility and labor unions' strategy to regulate flexibility interact with each other so as to establish a new equilibrium through conflicts and compromises. The labor law reform to enhance the flexibility in the use of temporary workers failed to entail amendments of collective contracts. Besides, out of the economic crisis, user firms adopted a new policy to use third party workers more, refraining from employing temporary workers. That's why the number of temporary workers has declined eventually. User firms prefer to use third party workers because they could avoid their own responsibility as an employer and they could rely on 'permanent temporary' workers without any time limit. Labor unions, however, responded with a strategy to lay more strict regulations on the use of third party workers, so that third party workers could be used only for limited cause for external numerical flexibility. As a result, the managed flexibility thesis comes to prevail to the usage of non-regular workers in general beyond the category of agency workers. Korea with severe abuse of third party workers should learn from Swedish labor unions' strategy to provide third party workers with stronger employment security and higher wages so as to prevent user firms from abusing third party workers.

International and domestic research trends in longitudinal connectivity evaluations of aquatic ecosystems, and the applicability analysis of fish-based models (수생태계 종적 연결성 평가를 위한 국내외 연구 현황 및 어류기반 종적 연속성 평가모델 적용성 분석)

  • Kim, Ji Yoon;Kim, Jai-Gu;Bae, Dae-Yeul;Kim, Hye-Jin;Kim, Jeong-Eun;Lee, Ho-Seong;Lim, Jun-Young;An, Kwang-Guk
    • Korean Journal of Environmental Biology
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    • v.38 no.4
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    • pp.634-649
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    • 2020
  • Recently, stream longitudinal connectivity has been a topic of investigation due to the frequent disconnections and the impact of aquatic ecosystems caused by the construction of small and medium-sized weirs and various artificial structures (fishways) directly influencing the stream ecosystem health. In this study, the international and domestic research trends of the longitudinal connectivity in aquatic ecosystems were evaluated and the applicability of fish-based longitudinal connectivity models used in developed countries was analyzed. For these purposes, we analyzed the current status of research on longitudinal connectivity and structural problems, fish monitoring methodology, monitoring approaches, longitudinal disconnectivity of fish movement, and biodiversity. In addition, we analyzed the current status and some technical limitations of physical habitat suitability evaluation, ecology-based water flow, eco-hydrological modeling for fish habitat connectivity, and the s/w program development for agent-based model. Numerous references, data, and various reports were examined to identify worldwide longitudinal stream connectivity evaluation models in European and non-European countries. The international approaches to longitudinal connectivity evaluations were categorized into five phases including 1) an approach integrating fish community and artificial structure surveys (two types input variables), 2) field monitoring approaches, 3) a stream geomorphological approach, 4) an artificial structure-based DB analytical approach, and 5) other approaches. the overall evaluation of survey methodologies and applicability for longitudinal stream connectivity suggested that the ICE model (Information sur la Continuite Ecologique) and the ICF model (Index de Connectivitat Fluvial), widely used in European countries, were appropriate for the application of longitudinal connectivity evaluations in Korean streams.

Counter-Piracy Cooperation to Strengthen New Southern Policy's "Peace": An Analysis of ROK and ASEAN's Counter-Piracy Practices (신남방정책의 "평화"를 강화하기 위한 해적행위 대응 협력: 한국과 아세안의 해적행위 대응 관행 분석)

  • Boo, Yerin;Kim, Sujin;Yeo, Mathew Jie Sheng
    • Maritime Security
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    • v.3 no.1
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    • pp.141-185
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    • 2021
  • The growing U.S.-China rivalry has placed the countries of Southeast Asia in exceedingly precarious positions. The Republic of Korea (ROK) likewise has been tasked with the challenge of "navigating the waters" between deepening geopolitical divides. It is in this context that the "New Southern Policy" (hereafter NSP) has become a key word in Korea's foreign policy circles. Through NSP, ROK aims to diversify its economic and security interests by strengthening ties with its southern partners, focusing on three key areas (termed as the "3 Ps"): People, Prosperity, and Peace. At the same time, the NSP seeks cooperation with other key diplomatic agendas such as the U.S.'s "Free and Open Indo-Pacific," rendering it crucial for the overall stability of the region. Considering such strategic significance, deeper analysis of the policy is more timely than ever. A brief assessment of the policy's outcome so far, however, reveals that relatively, the "Peace" pillar has been insufficient in achieving satisfactory outcomes. Here, this paper asks the question of: 1) How can the "Peace" pillar of South Korea's New Southern Policy be strengthened? Based on an analysis on the causes of the "Peace" pillar's weakness, this paper identifies counter-piracy cooperation as a solution. This paper then proceeds to answer the next question of: 2) How can ROK and ASEAN cooperate on counter-piracy, and how can these efforts be integrated into ROK's NSP? To answer the above question, this paper conducts in-depth case studies on ASEAN's and ROK's approaches to counter-piracy and identifies specific mechanisms of cooperation. In Chapter I, the paper begins with an overview of the NSP's strategic significance and an evaluation of its "Peace" pillar. Chapter II conducts a literature review on the causes of, and prescriptions for, the weakness of the "Peace" pillar. The paper then justifies why counter-piracy may be a solution. Chapter III examines ASEAN's and ROK's approaches to counter-piracy. By analyzing the general framework and each region's cases, the paper displays the strengths and weaknesses of each region's piracy responses. Based on this analysis, Chapter IV suggests ways to incorporate counter-piracy cooperation into the "Peace" pillar of the NSP. This research bears significance in that it identifies a specific area of cooperation (counter-piracy) to strengthen the "Peace" pillar of ROK's NSP. Such identification is based on a comprehensive study into the two parties' past and current experience in counter-piracy, making it contextual in nature. Furthermore, the study suggests practical mechanisms of cooperation, and considers ways of incorporation into the existing framework of NSP. This approach differs from existing literature that failed to generate case-specific, policy-oriented solutions. The COVID-19 pandemic has exacerbated piracy issues and deepened geopolitical divides. Turbulent seas such as these call for careful navigation. When it comes to promoting "peace," the key lies in combating the pirates that sail those very waters.

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A Review on the Dominant Undertaking's Abuse in the Medical Device Market (시장지배적 의료기기 사업자의 경쟁제한적 차별행위 - 지멘스 사건을 중심으로 -)

  • Jeong, Jae Hun
    • The Korean Society of Law and Medicine
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    • v.23 no.1
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    • pp.81-119
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    • 2022
  • Medical device market is strongly related with health care market. Public regulation in medical device market tends to be more lenient than health care market. In this market, competition law, administrative law and intellectual property law are intertwined, and thereby a variety of legal issues could be developed. Recently, dominant undertaking's abuse case was dealt with KFTC(Korea Fair Trade Commission) and Seoul High Court. The issues were whether dominant undertaking discriminated trading partners and this discrimination was anticompetitive. In this case, Seoul High Court revoked the KFTC's decision, holding that the undertaking did not harm competition, though it has dominant power in the relevant medical device market. This decision would be a meaningful precedent, not only that there have been small numbers of dominance abuse cases in Korea, but also that this case happened in medical device market. This case dealt with various issues like market definition, market power, alleged abuse and its anticompetitive effect. The court held that medical device markets are distinguished from medical device repairing market. However, the court did not clarify that medical device repairing market is a single branded market only for repairing the plaintiff's medical devices. Second, plaintiff's dominance is based on the lock-in effect, which means that hospitals could not switch devices like CT or MRI from plaintiff to other competitors. This could be supplemented from the fact that medical devices are expensive and the using period are significantly long. However market definition based on single branded market theory could be applied in rare and exceptional cases. Therefore the general application of single branded market theory might result in overestimate of market power. This type of abuse pattern requires improper condition contrary to resonable trade practice. KFTC asserted free charge for plaintiff's copy right. However, it is not clear whether the cases for free charge are general or not. Even if so, the intention and motive of providers for free charge should be proved. The main issue of anticompetitive effect was whether plaintiff raised rival's cost. Competitor's cost was increased due to plaintiff's copy right and its license fee. However the charge for license could be within the scope of fair and legal exercise of copy right. If competitors are excluded due to legal exercise of copy right or efficiency, the exclusionary abuse could not be proved.

New Normality in the Asia-Pacific Region: Beijing between Moscow and Washington (Новая нормальность в АТР: Пекин между Москвой и Вашингтоном)

  • Sergey A. Lukonin;Sung Hoon Jeh
    • Analyses & Alternatives
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    • v.7 no.1
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    • pp.229-258
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    • 2023
  • For the main countries of the Asia-Pacific region, the United States, China and Russia, a situation of "new normality" is emerging. Moreover, for each of the countries, this "new normality" has its own meaning. For the United States, this is an aggravation of the military confrontation with China in the Taiwan Strait. For China, this is an increase in the degree of rivalry with the United States and a slowdown in the pace of economic development with a very high probability of their decline in the future. For Russia, this is an almost complete curtailment of relations with the United States against the background of a special military operation and imposed sanctions. These nuances, in addition to the results of the 20th CPC Congress, will determine the main trends in Sino-American and Sino-Russian relations. It seems that China's attitude towards Russia will not change against the background of the Ukrainian crisis. Beijing will maintain a position of "benevolent neutrality" towards Moscow. At the same time, the balance between "goodwill" and "neutrality" may vary depending on the scope of Sino-Russian cooperation. For example, in the economic sphere, Chinese companies will be afraid to cooperate with Russian partners for fear of secondary sanctions. However, in general, Russia will retain its importance for China as the strongest anti-American pole. In relations with the United States, China will continue to firmly defend its interests, while at the same time not excluding the normalization of relations with Washington in certain areas of cooperation: strategic stability, non-traditional threats, ecology, etc. In general, the decisions of the 20th CPC Congress do not allow us to say either in favor or against the idea of China's readiness to resume dialogue with the United States in the post-congress period. Sino-American relations, as noted above, have their own logic and will probably continue to develop within its framework. However, so are Sino-Russian relations. Within the framework of these logics, Beijing seems to continue to balance between the two vectors of its foreign policy. On the one hand, this is the development of bilateral cooperation with Russia in order to strengthen its own negotiating positions in the confrontation with the United States: military cooperation with an emphasis on joint exercises, political cooperation based on anti-Americanism, economic cooperation with an eye to the risks of secondary sanctions. On the other hand, it is unacceptable for China to recognize the collapse of Ukraine, the inadmissibility of a direct military clash with the United States and the extreme undesirability of further aggravation of relations with the United States on the factor of Chinese friendship with Russia.

A Comparative Study of the Theories of Life Posited by Confucianism and Daesoon Thought (유학과 대순사상의 생명론 비교 고찰)

  • An Yoo-kyoung
    • Journal of the Daesoon Academy of Sciences
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    • v.42
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    • pp.75-108
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    • 2022
  • This paper aims to newly investigate the meaning of life in this era when various discussions on life and ethical living are commonly raised by comparing and examining the theories of life proposed by Confucianism and Daesoon Thought. Both Confucianism and Daesoon Thought explain the creation of all things as having been based on the principles of life in heaven and earth. Specifically, there is the will to live (生意 saengeui) and also divine beings (神明 sinmyeong). For this reason, everything in heaven and earth is created by obtaining the same principle of life such that it is an equal being with the same intrinsic value. Here the consciousness of being one body amid all things as one living thing is established. The consciousness of being one body forms an organic worldview in which all things are one. As a result, all things in heaven and earth exist within a mutual organic relationship, and that makes oneself and others precious life partners that coexist rather than separate beings. Nevertheless, both Confucianism and Daesoon Thought define humans as outstanding beings, set aside for a higher purpose than other beings. The excellence of humans is that by constantly engaging in self reflection and completing tasks through independent efforts, they thereby achieve the great moral doctrine of coexistence and symbiosis. In this process, cultivation of character (修養 suyang) and cultivation of the Dao (修道 sudo) are presented as means to realize one's nature and establish the right human image. By realizing nature or humanity through the cultivation of character and cultivation of the Dao, humans fulfill their responsibilities and missions by independently participating in being nourished by Heaven and Earth (天地化育 cheonjihwayuk) or the Reordering Works of Heaven and Earth (天地公事 cheonjigongsa), both being based in the concept of the three generative forces of Heaven, Earth, and Humanity (天·地·人 cheon·ji·in). In the end, the theories of life posited by Confucianism and Daesoon Thought are based on a consciousness of being one body. Both emphasize the characteristics and roles of humans who are distinguished from other beings and phenomena. At this time, human characteristics and roles are revealed as the reasons for which humans have a responsibility and mission take care of all things. From this point of view, it can be seen that the theoretical structure of Neo-Confucianism and Daesoon Thought, in regards to their theories of life, is rather similar.

Estimation of Structural Deterioration of Sewer using Markov Chain Model (마르코프 연쇄 모델을 이용한 하수관로의 구조적 노후도 추정)

  • Kang, Byong Jun;Yoo, Soon Yu;Zhang, Chuanli;Park, Kyoo Hong
    • KSCE Journal of Civil and Environmental Engineering Research
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    • v.43 no.4
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    • pp.421-431
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    • 2023
  • Sewer deterioration models can offer important information on prediction of future condition of the asset to decision makers in their implementing sewer pipe networks management program. In this study, Markov chain model was used to estimate sewer deterioration trend based on the historical structural condition assessment data obtained by CCTV inspection. The data used in this study were limited to Hume pipe with diameter of 450 mm and 600 mm in three sub-catchment areas in city A, which were collected by CCTV inspection projects performed in 1998-1999 and 2010-2011. As a result, it was found that sewers in sub-catchment area EM have deteriorated faster than those in other two sub-catchments. Various main defects were to generate in 29% of 450 mm sewers and 38% of 600 mm in 35 years after the installation, while serious failure in 62% of 450 mm sewers and 74% of 600 mm in 100 years after the installation in sub-catchment area EM. In sub-catchment area SN, main defects were to generate in 26% of 450 mm sewers and 35% of 600 mm in 35 years after the installation, while in sub-catchment area HK main defects were to generate in 27% of 450 mm sewers and 37% of 600 mm in 35 years after the installation. Larger sewer pipes of 600 mm were found to deteriorate faster than smaller sewer pipes of 450 mm by about 12 years. Assuming that the percentage of main defects generation could be set as 40% to estimate the life expectancy of the sewers, it was estimated as 60 years in sub-catchment area SN, 42 years in sub-catchment area EM, 59 years in sub-catchment area HK for 450 mm sewer pipes, respectively. For 600 mm sewer pipes, on the other hand, it was estimated as 43 years, 34 years, 39 years in sub-catchment areas SN, EM, and HK, respectively.

Evolution of Relationship Marketing in the New Reality: Focused on the Pervasiveness of Digital New Media and the Enlargement of Customer Participation (21세기 새로운 현실에서 Relationship Marketing의 진화: 디지털 뉴미디어 환경의 보편화와 고객 참여의 고도화를 중심으로)

  • Lim, Jong Won;Cho, Ho Hyeon;Lee, Jeong Hoon
    • Asia Marketing Journal
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    • v.13 no.4
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    • pp.105-137
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    • 2012
  • After relationship marketing emerged as a new approach in the marketing field in the 1980s, it has been widely studied in the United States, Europe and Asia. Rapid environmental changes and global competition has made it inevitable for companies to consider their relationships with the environment more closely. Under these circumstances, relationship marketing has held a position as a pivotal paradigm in the field of strategy as well as in marketing. In addition, relationship marketing has overcome the limitations of a traditional marketing research while providing richer implications in company's marketing activities. The paradigm shift to relationship marketing has brought fundamental changes in a marketing point of view. First, in philosophical aspects, unlike past research which focused solely on customer satisfaction, organizational relationship parameters which focuses on trust and commitment has become key elements of successful relationship marketing while shifts in thoughts naturally take place from adaptive marketing to strategic marketing. Second, in structural aspects, the relational mechanism of governance such as network structure with a variety of relational partners has emerged as a new marketing organization from the previous simple structure focusing on the micro-economic, marketbased trading between seller and customer. Third, in behavioral aspects, it proposed the strategic course of the action of gaining an advantage over the competition on the individual firm level by focusing on building long-term relationships and considering partnership with the components in the entire marketing system, rather than with one-time transaction-centric action between a seller and a customer. Fourth, in the aspects of marketing performance, marketing performance was sought through the long-term and cooperative relationship with various stakeholders, including customers in the marketing system, focusing on the overall competitive advantage based on relationship rather than individual performance of individual companies' marketing activities, such as market share and customer satisfaction. However, studies of relationship marketing were mostly centered in interorganizational relationships focusing on the relational structure and properties of commercial sector in the marketing system. Paradoxically, the circumstance of the consumer's side that must be considered is evolving again in relationship marketing. In structural aspects, a community, as the new relationship governance structure in the digital environment, and in behavioral aspects, the changing role of consumer participation demanding big changes in the digital environment engaged in the marketing system. The possibility of building a relationship marketing community for common value creation is presented in terms of organization of consumers with the focus on changing marketing environment and marketing system according to the new realities of the 21st century- the popularity of digital environments and the diffusion of customer participation. Therefore, future research of relationship marketing must seek for a truly integrated model including all of the existing structure and properties of the research oriented relationship from both the commercial and consumer sector.

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Dokdo of Korea, A Chance for Peace and Co-Prosperity A Study Using Perspectives of Public Diplomacy and Negotiation Strategies (Memorial Lesson from fisherman, An Yong-bok as a Supreme Negotiator) (한국의 독도, 평화와 상생의 기회: 공공외교 및 협상 관점의 연구 (탁월한 소시민 협상가, 어부 안용복을 기리며))

  • Mi-ae Hwang
    • Journal of Public Diplomacy
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    • v.2 no.2
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    • pp.27-52
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    • 2022
  • Objectives: The neighboring countries of South Korea and Japan in Northeast Asia have interacted in both positive and negative ways, at times as close partners and other times adversaries, throughout their long and thorny history of extensive dynamics. The controversial dispute over Dokdo is one of the most critical issues evoking harsh tensions and arguments asserting wholly opposite claims. Dokdo is a small island between two coastal states, but significant in terms of territorial, botanical, and marine resources, and thus ownership of the island has become a point of conflict accompanied by a troubled history. But why has Dokdo been a source of conflicts and how should the controversial Dokdo issue be addressed in a way that fosters positive influence and co-prosperity? Methods: This study provides comprehensive and critical insights from a wealth of previous research and strategic suggestions for the Korean government. It utilizes the three perspectives of historical documents and political context, international regulations and legal frames, and public diplomacy. Furthermore, it applies these resources to negotiation theories and strategies to propose reasonable solutions. Results: This study suggests that it is important for Korea and Japan to try to build mutual trust through more active communication and interaction in order to understand each other before attempting to create a formal resolution via negotiation. In addition to these efforts, Korea needs to be ready for the inevitable need to take decisive action in terms of negotiation, using analytic and efficient strategies. The study proposes three solutions: 1) Strong Action Strategy, 2) International Legal Strategy, and 3) Public Diplomacy Strategy. Conclusions: From the perspective of public diplomacy, the Dokdo issue needs to be converted from a symbol of conflicts between Korea and Japan into a symbol of peace and co-prosperity. In addition to promoting a positive relationship between the two states, it can also contribute to the security environment of the Northeast Asian region and global peace.