• 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.

• Asian-Australasian Journal of Animal Sciences
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• v.17 no.11
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• pp.1615-1634
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• 2004

A review was undertaken to obtain information on the sustainability of pig free-range production systems including the management, performance and health of pigs in the system. Modern outdoor rearing systems requires simple portable and flexible housing with low cost fencing. Local pig breeds and outdoor-adapted breeds for certain environment are generally more suitable for free-range systems. Free-range farms should be located in a low rainfall area and paddocks should be relatively flat, with light topsoil overlying free-draining subsoil with the absence of sharp stones that can cause foot damage. Huts or shelters are crucial for protecting pigs from direct sun burn and heat stress, especially when shade from trees and other facilities is not available. Pigs commonly graze on strip pastures and are rotated between paddocks. The zones of thermal comfort for the sow and piglet differ markedly; between 12-22$^{\circ}C$ for the sow and 30-37$^{\circ}C$ for piglets. Offering wallows for free-range pigs meets their behavioural requirements, and also overcomes the effects of high ambient temperatures on feed intake. Pigs can increase their evaporative heat loss via an increase in the proportion of wet skin by using a wallow, or through water drips and spray. Mud from wallows can also coat the skin of pigs, preventing sunburn. Under grazing conditions, it is difficult to control the fibre intake of pigs although a high energy, low fibre diet can be used. In some countries outdoor sows are fitted with nose rings to prevent them from uprooting the grass. This reduces nutrient leaching of the land due to less rooting. In general, free-range pigs have a higher mortality compared to intensively housed pigs. Many factors can contribute to the death of the piglet including crushing, disease, heat stress and poor nutrition. With successful management, free-range pigs can have similar production to door pigs, although the growth rate of the litters is affected by season. Piglets grow quicker indoors during the cold season compared to outdoor systems. Pigs reared outdoors show calmer behaviour. Aggressive interactions during feeding are lower compared to indoor pigs while outdoor sows are more active than indoor sows. Outdoor pigs have a higher parasite burden, which increases the nutrient requirement for maintenance and reduces their feed utilization efficiency. Parasite infections in free-range pigs also risks the image of free-range pork as a clean and safe product. Diseases can be controlled to a certain degree by grazing management. Frequent rotation is required although most farmers are keeping their pigs for a longer period before rotating. The concept of using pasture species to minimise nematode infections in grazing pigs looks promising. Plants that can be grown locally and used as part of the normal feeding regime are most likely to be acceptable to farmers, particularly organic farmers. However, one of the key concerns from the public for free-range pig production system is the impact on the environment. In the past, the pigs were held in the same paddock at a high stocking rate, which resulted in damage to the vegetation, nutrient loading in the soil, nitrate leaching and gas emission. To avoid this, outdoor pigs should be integrated in the cropping pasture system, the stock should be mobile and stocking rate related to the amount of feed given to the animals.

• Journal of Korean Society of Forest Science
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• v.98 no.1
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• pp.66-81
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• 2009

From a new perspective of "humans and the culture of forming and conserving the environment", the sustainable forest management can be reformulated under the concept of "cultural sustainability". Cultural sustainability is based on the emphasis of the high contribution to sustainability of the culture of forming and conserving the environment. This study extracts the implications to cultural sustainability for the modern world by investigating a historical case of the culturo-social pine forestry in the Joseon period of Korea. In the legendary and recorded acts by the first king Taejo, Seonggye Yi, Korean red pine (Pinus densiflora) was the "Royal tree" of Joseon and also the "Sajik tree" related intimately with the Great Sajik Ritual valued as the top rank within the national ritual regime that sustained the Royal Virtue Politics in Confucian political ideology. Into the Neo-Confucian faith and royal rituals of Joseon, elements of geomancy (Feng shui), folk religion, and Buddhism had been amalgamated. The deities worshipped or revered at the Sajik shrine were Earth-god (Sa) and crop-god (Jik). And it is the Earth god and the concrete entity, Sajik tree, that contains the legacy of sylvan religion descended from the ancient times and had been incorporated into the Confucian faith and ritual regime. Korean red pine as the Royal-Sajik tree played a critical role of sustaining the religio-political justification for the rule of the Joseon's Royalty. The religio-political symbolism of Korean red pine was represented in diverse ways. The same pine was used as the timber material of shrine buildings established for the national rituals under Neo-Confucian faith by the royal court of Joseon kingdom before the modern Korea. The symbolic role of pine had also been expressed in the forms of royal tomb forests, the Imposition Forest (Bongsan) for royal coffin timber (Whangjangmok), and the creation, protection, conservation and bureaucratic management of the pine forests in the Inner-four and Outer-four mountains for the capital fortress at Seoul, where the king and his family inhabit. The religio-political management system of pine forests parallels well with the kingdom's economic forest management system, called "Pine Policy", with an array of pine cultivation forests and Prohibition Forests (Geumsan) in the earlier period, and that of Imposition Forests in the later period. The royal pine culture with the economic forest management system had influenced on the public consciousness and the common people seem to have coined Malrimgat, a pure Korean word that is interchangeable with the Chinesecharacter words of prohibition-cultivation land or forest (禁養地, 禁養林) practiced in the royal tomb forests, and Prohibition and Imposition Forests, which contained prohibition landmarks (Geumpyo) made of stone and rock on the boundaries. A culturo-social forestry, in which Sajik altar, royal tomb forests, Whangjang pine Prohibition and Imposition forests and the capital Inner-four and Outer-four mountain forests consist, was being put into practice in Joseon. In Joseon dynastry, the Neo-Confucian faith and royal rituals with geomancy, folk religion, and Buddhism incorporated has also played a critical humanistic role for the culturo-social pine forestry, the one higher in values than that of the economic pine forestry. The implications have been extracted from the historical case study on the Royal-Sajik tree and culturo-social forestry of Joseon : Cultural sustainability, in which the interaction between humans and environment maintains a long-term culturo-natural equilibrium or balance for many generations, emphasizes the importance that the modern humans who form and conserve environment need to rediscover and transform their culturo-natural legacy into conservation for many generations and produce knowledge of sustainability science, the transdisciplinary knowledge for the interaction between environment and humans, which fulfills the cultural, social and spiritual needs.