• 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 the Korean Institute of Landscape Architecture
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• v.43 no.2
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• pp.1-12
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• 2015

This study explores urban gardening and garden culture in residential area as an everydayness that has been overlooked during the modern period urbanization and investigates the meaning and value of urban gardening from the perspective of urban formations and growth in spontaneous urban residential area, Haebangchon. The result identified that urban gardening as a meaning of contemporary culture is a new clue to improving the urban physical environment and changing the lives and community network of residents. Haebangchon is one of the few remaining spontaneous habitations in Seoul, and was created as a temporary unlicensed shantytown in 1940s. It became the representative habitation for common people in downtown Seoul through the revitalization of the 60s and the local reform through self-sustaining redevelopment projects during the 70s through the 90s. This area still contains the image of times during the 50s to the 60s, the 70s to the 80s and present, with the percentage of long-term stay residents high. Within this context, the site is divided into third quarters, and the research undertaken by observation and investigation to determine characteristics of urban gardening as an everydayness. It can be said that urban gardening and garden culture in Haebangchon is a unique location culture that has accumulated in the crevices of the physical condition and culture of life. These places are an expression of resident's desires that seeking out nature and gardening as revealed in densely-populated areas and the grounds of practical acting and participating in care and cultivation. It forms a unique, indigenous local landscape as an accumulation of everyday life of residents. Urban gardens in detached home has retained the original function of the dwelling and the garden, or 'madang', and takes on the characteristic of public space through the sharing of a public nature as well as semi-private spatial characteristic. Also, urban gardens including small kitchen garden and flowerpots that appear in the narrow streets provide pleasure as a part of nature that blossoms in narrow alley and functions as a public garden for exchanging with neighbors by sharing produce. This paper provides the concept of redefining the relationship between the private-public area that occurs between outside spaces that are cut off in a modern city.

• The Journal of Art Theory & Practice
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• no.5
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• pp.43-80
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• 2007

PASKYULA was formed in September, 1923 through the union of artists involved in two art groups: Kim Ki-Jin, Kim Bok-Jin, Yeon Hak-Nyeon who had previously participated in the ToWolHoi, and Park Young-Hi, Lee Sang-Hwa, An Seok-Ju, former members of the BaeckJo. After its founding, the PASKYULA artists had been searching for the social function of art to reform the harsh reality of Minjung and the nation with criticism toward society as well as art world. Their art theory for MinJung could grow relatively ease in relation to changing social and political conditions in the early 1920s. In August, 1925, PASKYULA organized the Korea Artista Proletaria Federatio with the YeomGunSa, and laid the groundwork for Proletariat art movement which was regularized in the late 1920s. From PASKYULA up to the early state of KAPF, the theory of art advocated by Kim Bok-Jin and An Seok-Ju could be summarized as "art for MinJung". At that time, widely ranging discourses on MinJung, however, was spawned in art theory, because many intellectuals-including artists and writers-begun to pay more attention to MinJung, who emerged as one of the social forces after the Samil Independent Movement. Sometimes, MinJung was construed as the target of enlightenment from a negative viewpoint. On the other hand, several intellectuals under the influence of individualism asserted that the discussion itself on MinJung exerted an evil influence on art. In contrast of these cases, the PASKYULA artists including Kim Bok-Jin, An Seok-Ju perceived that MinJung had the potential to change society, and regarded them as "a creator of genuine civilization and art". In the PASKYULA artist's writings, the concept of MinJung was often overlapped with the meaning of the Choson nation suffering under colony. Although their concept of MinJung was transformed gradually into the proletariat as they were under the strong influence of socialism, it did not change that they grasped the realities of the whole Choson Peninsula through the proletarian consciousness. In the early state of PASKYULA, the methodology for social function of art was presented in a twofold manner. First of all, Kim Bok-Jin emphasized on the necessity of education to improve MinJung's way of life through art, and it was embodied by the organization of ToWol Art Workshop and public lecture. Also, he championed "the popularization of art", which was one of methods to distribute art to MinJung. According to the PASKYULA artists, art should be not art for art' sake but art for MinJung. That was why they advocated the convergence of art and MinJung's life. Especially Kim Bok-Jin affirmed a link between art and industry because he considered industry the field inextricably linked with MinJung's life. In this context, his idea could be read as the generalization and equalization within the framework of possession. Kim Bok-Jin thought that the social ramifications of capitalism deprived MinJung of their right to enjoy art, and emphasized the artist' social role to return the right to them. That is, the even distribution of art was mainly discussed than the contents of art in the half of 1920s. By 1925, the contents of art itself became an issue in the PASKYULA art theory, and it was based in realism. Kim Bok-Jin and An Seok-Ju insisted that art should be reflection of real life. At that time, realism acquired the representation of MinJung and the nation's realities not realistic style. In fact, the various Western art styles including Futurism, Constructivism, Cubism etc. were exploited in the PASKYULA's visual images. Western art, target of criticism on theory, was selectively adopted in the works which were produced by Kim Bok-Jin and An Seok-Ju. Kim Bok-Jin's MoonYeUnDong cover design was conceived of as the example in which Western art was adopted with it's ideology under the influence of MAVO, while Western art shown in An Seok-Ju's illustrations served as a decorative function in many cases. Especially, An Seok-Ju attempted the various styles of Western art simultaneously, which may be seen as representing that PASKYULA did not have a firm ideology for their style. Also, it can be read as showing his hasty zeal to overcome Western art rapidly. The wish to establish "art for MinJung" as soon as possible was accompanied with the will to jump over the all steps of Western art though it was superficial. This aspiration of PASKYULA was expressed through the mass media, which had the potential for communicating to MinJung. At this point, there was a significant disparity between PASKYULA and another art groups in the first half of 1920s. However, the PASKYULA's method on the basis of the mass media could not but have a certain limitation because of the medium's properties. Nevertheless, PASKYULA' attempts may be considered to be valuable in sense that they expended the boundaries of Korean modern art into the commercial art questioning the matter of the distribution for art.

• Journal of dental hygiene science
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• v.9 no.2
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• pp.211-217
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• 2009

The purpose of this study is to investigate into company workers' general characteristics and their awareness or oral health examinations. Answer sheets for questionnaire for 267 industrial workers at Changwon city, Korea, were collected and analyzed using SPSS 12.0. Among workers who haven't visited a dental clinic for last one year, 75.6% of them didn't have dental caries. 74.0% of workers who haven't received dental scaling didn't have dental caries. 84.4% of workers who thought of themselves as having good oral health had good oral health and none of them had dental caries. 9.1% of people who had dental caries of 4 or more had bad breath. 73.4% of workers didn't need to treat dental caries, while scaling in 57.7% of them was required. To reform and improve of the system, incremental dental health care system for industrial workers is needed. Oral health education is needed to increase the motivation of industrial workers to control their basic disease.

• Journal of Legislation Research
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• no.53
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• pp.337-374
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• 2017

Wer wegen eines Wahldelikts zu Geldstrafe von mehr als 1 Million Won verurteilt wird, verliert nach ${\S}$ 18 Abs. 1 Satz 3, ${\S}$ 19 Satz 1, ${\S}$ 266 des Koreanischen Wahlgesetzes $f{\ddot{u}}r$ die Dauer von $f{\ddot{u}}nf$ Jahren die $F{\ddot{a}}higkeit$, ${\ddot{o}}ffentliche$ ${\ddot{A}}mter$ zu bekleiden und Rechte aus ${\ddot{o}}ffentlichen$ Wahlen. Bei Verurteilung zu Freiheitsstrafe wegen eines Wahldelikts ${\ddot{A}}mter$ sich die Dauer des Verlusts der $Amtsf{\ddot{a}}higkeit$ und des aktiven bzw. passiven Walhrechts auf 10 Jahre. Dies erfolgt kraft Gesetzes. Das $hei{\ss}t$, dass die Entscheidung ${\ddot{u}}ber$ das Ob und die Dauer des Verlusts nicht im Ermessen des Gerichts steht. Allerdings sollte $diesbez{\ddot{u}}glich$ nicht verkannt werden, dass ein deratriger Entzug von $Amtsf{\ddot{a}}higkeit$, $W{\ddot{a}}hlbarkeit$ u.s.w., mit dem eine Straftat geahndet werden soll, selber von Natur aus eine Art Strafen darstellt. Der im ${\S}$ 41 des Koreanischen StGB geregelte Strafen-Katalog $enth{\ddot{a}}lt$ $n{\ddot{a}}mlich$ eine zeitlich begrenzte Aberkennung des oben genannten ${\ddot{o}}ffentliche$n Rechtsstatus als eine Art Ehrenstrafen. Nicht einleuchtend ist, warum das Wesen der Sanktion $gem{\ddot{a}}{\ss}$ ${\S}$ 18 Abs. 1 Satz 3, ${\S}$ 19 Satz 1, ${\S}$ 266 des Koreanischen Wahlgesetzes, die den gleichen Zweck und die gleiche Rechtsfolge wie die im ${\S}$ 41 des Koreanischen StGB geregelte Ehrenstrafe hat, nicht als Strafe aufgefasst werden sollte. Handelt es sich bei der oben genannten Sanktion um eine Art Ehrenstrafen, so stellt sich die Anforderung, sie je nach der Eigenart der begangenen Tat bzw. des $T{\ddot{a}}ters$ zu individualisieren. Das Gebot der Individualisierung der Strafen, welches $haupts{\ddot{a}}chlich$ vom materiellen Rechtsstaatsprinzip ableitbar ist, kann im Grunde nur verwirklicht werden, wenn das Gericht dazu befugt ist, unter $Ber{\ddot{u}}cksichtigung$ der konkreten $Umst{\ddot{a}}nde$ jedes Einzelfalls ${\ddot{u}}ber$ eine angemessene Strafe zu befinden. Somit ist der kraft Gesetzes eintretenden Verlust der $Amtsf{\ddot{a}}higkeit$ und der $W{\ddot{a}}hlbarkeit$ nur schwer mit dem Gebot der Individualisierung der Strafen vereinbar. Es $w{\ddot{a}}re$ deshalb $w{\ddot{u}}nschenswert$, wenn der Gesetzgeber eine Reform in Betracht ziehen $w{\ddot{u}}rde$, welche den Ersatz des kraft Gesetzes automatisch eintretenden Entzugs der $Amtsf{\ddot{a}}higkeit$ bzw. des Wahlrechts durch die gerichtliche fakultative Aberkennung von diesen Statusrechten beinhaltet.

• Korean Journal of Comparative Education
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• v.27 no.1
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• pp.145-169
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• 2017

The purpose of this study is to investigate the influences of educational policy transfer on transitional countries by analyzing the impacts of the Bologna Process on the educational systems of former socialist countries in Europe including Russia, Ukraine, and Hungary. For this purpose, documents published by European Union and its associated educational institutions, as well as academic institutions and scholars were analyzed to evaluate the changes made not only in the systemic level but also institutional and personal levels. The Bologna Process, instigated by the rise of knowledge economy and globalization, is purported to be the most influential educational reform conducted by the member countries since the formation of EU. However, unlike its original intentions to promote the voluntary participation of universities and students, the Bologna Process strengthened the structure of centralized bureaucracy in the educational systems, and restricted the freedom of professors, since most of the universities in these countries relied on governments for their funding. This indicates that in analyzing the influences of educational policy transfer in transitional countries, it is important to analyze the roles and motivations of actors participating in the decision-making processes. Moreover, Bologna Process reforms, made under the direction and control of government, were often turned into cases in which administrators hurriedly implement new policies against the will of faculty members and students, thus impeding the efficient localization of the reforms. This case, thus, implies that while educational reforms driven by policy transfer can change external systems and policies of universities, the fundamental reforms in the minds of faculty and inner workings of organization can only come about after a careful consideration of the societal and cultural values embedded within society.

• Journal of Legislation Research
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• no.44
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• pp.283-314
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• 2013

Das koreanische Verwaltungsprozessgesetz (KVwPG) wurde am 24. 8. 1951 kodifiziert. Es hat bisher mehrmals $ge{\ddot{a}}ndert$. Der Regierungsentwurf des KVwPG-${\ddot{A}}nderungsgesetzes$ vom 30. 3. 2013, ist fast $drei{\ss}ig$ jahre nach der Novellierung des KVwPGs 1984 erfolgt und auch spiegelt sich die Erfolge der $Bem{\ddot{u}}hungen$ in Literatur und Rechtsprechung wider. Aber es gibt nicht nur einige Unterschiede zwischen dem Regierungsentwurf und dem Entwurf der Kommission des Justizministeriums zur ${\ddot{A}}nderung$ des KVwPG (dem sog. Kommissionsentwurf), sondern auch der Regierungsentwurf ist theoretisch nicht problemlos. Vor allem sind Begriff und Umfang der neuen Klagebefugnis nicht klar. Des weiteren sind in ${\S}$ 12 des Regierungsentwurfs die Klagebefugnis mit dem $Rechtsschutzbed{\ddot{u}}rfnis$ identisch gesehen. Der $Rechtsschutzbed{\ddot{u}}rfnis$ nach ${\S}$ 12 Satz 2 des Regierungsentwurfs kann aus meiner Sicht relativ eng ausgelegt. Die $Einf{\ddot{u}}hrung$ der Verpflichtugnsklage in den Regierungsentwurf ist sehr gut, aber es kann trotzdem als problematisch angesehen werden dass Feststellungsklage der Rechtswidrigkeit der Unterlassung und Anfechtungsklage gegen Ablehnung bestehen noch. Der Begriff der Unterlassung ist $unn{\ddot{o}}tig$ und auch strikt. $Vorl{\ddot{a}}ugier$ Rechtsschutz des Regierungsentwurfs ist unter dem Gesichtpunkt der Rechtsschutz der $B{\ddot{u}}rger$ noch zu verbessern, aber doch das Modell des japanischen Verwaltungsprozessgesetzes darf nicht befolgt werden. Aufbau und System des $vorl{\ddot{a}}ufigen$ Rechtsschutzes sind auch nicht eindeutig. Nach Gegenstand und Klageart muss das Institut des $vorl{\ddot{a}}ufigen$ Rechtsschutzes in Ordnung gebracht werden. Es ist nicht ${\ddot{u}}berzeugend$ dass die $Einw{\ddot{a}}nde$ gegen die $Einf{\ddot{u}}hrung$ der vorbeugenden Unterlassung mit dem Gewaltenteilungsprinzip und der $Eigenst{\ddot{a}}ndigkeit$ der Verwaltung erhoben sind. $Dar{\ddot{u}}ber$ hinaus ist ADR (Alternative Dispute Resolution) zu beachten. In Bezug darauf ist Rechtgrundlage $f{\ddot{u}}r$ Mediation in der Verwaltungsgerichtsbarkeit zu stellen.

• Journal of Legislation Research
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• no.41
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• pp.229-260
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• 2011

European Union (EU) law has been a complex but at the same time fascinating subject of study due to its dynamic evolution. In particular, the Lisbon Treaty which entered into force in December 2009 represents the culmination of a decade of attempts at Treaty reform and harmonisation in diverse sectors. Amongst the EU private law fields, company law harmonisation has been one of the hotly debated issues with regards to the freedom of establishment in the internal market. Due to the significant differences between national provisions on company law, it seemed somewhat difficult to harmonise company law. However, Council Regulation 2157/2001 was legislated in 2001 and now provides the basis for the Statute for a European Company (or Societas Europaea: SE). The Statute is also supplemented by the Council Directive 2001/86 on the involvement of employees. The SE Statute is a legal measure in order to contribute to the internal market, and provides a choice for companies that wish to merge, create a joint subsidiary or convert a subsidiary into an SE. Through this option, the SE became a corporate form which is only available to existing companies incorporated in different Member States in the EU. The important question on the meaning of the SE Statute is whether the distinctive characteristics of the SE make it an attractive option to ensure significant numbers of SE registration. In fact, the outcome that has been made through the SE Statute is an example of regulatory competition. The traditional regulatory competition in the freedom of establishment has been the one between national statutes between Member States. However, this time is not a competition between Member States, which means that the Union has joined the area in competition between legal orders and is now in competition with the systems of company law of the Member States.Key Words : European Union, EU Company Law, Societas Europaea, SE Statute, One-tier System, Two-tier System, Race to the Bottom A quite number of scholars expect that the number of SE will increase significantly. Of course, there is no evidence of regulatory competition that Korea faces currently. However, because of the increasing volume of international trade and expansion of regional economic bloc, it is necessary to consider the example of development of EU company law. Addition to the existing SE Statute, the EU Commission has also proposed a new corporate form, Societas Private Europaea (private limited liable company). All of this development in European company law will help firms make their best choice for company establishment. The Delaware-style development in the EU will foster the race to the bottom, thereby improving the contents of company law. To conclude, the study on the development of European company law becomes important to understand the evolution of company law and harmonisation efforts in the EU.

• Journal of Korean Philosophical Society
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• v.129
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• pp.111-140
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• 2014

In this paper, the main subjects with which I deal are as follows: (1) Is Distancing Philosophy from the real ruling power a way of practical-philosophical resistance, based on social reformation as a axiological directivity of Kim Tae-Gil's ethical thought, though it is negative type of resistance? Or is it a sort of transformed value-free opportunist behavior which allows antidemocratic ruling group to coerce the people into submission, assuming an uncompromising stand seemingly? (2) Is Kim's defense argument on the opening of the course of National Ethics and the all-out activation of National Ethics education under Park's Yushin Regime derived from his own philosophical belief? Or is it brought out from the external conditions and circumstances surrounding Kim Tae-Gil which forces him to participate in the national undertaking for the settlement of the course of National Ethics in the university? The 'provisional' answers about the two subjects are as follows: (1) Kim's Distancing Philosophy is a type of practical philosophical revolt against the dictatorship power under Yushin Regime, though it is negative form of resistance. We can accept this philosophical elucidation above all by confirming the fact that the reform of reality is the main ethical trait running through his entire ethical thought system. However distancing philosophy disclose the crucial limits to allow itself to boil to the philosophical practice compromising with real ruling power eventually, though it is intended upon its own social ethical directivity and conviction. (2) The primary factor which affects Kim to propose such an advocation argument on the course of National Ethics and the education of National Ethics is the external conditions and circumstances surrounding him, especially the power-relation between he and ruling group and intimate human relation between he and his superior philosophers who carries out the role of a ideologue for the Yushin Regime, rather than his own philosophical belief. But no matter what primary factor, Kim's action to make a advocating argument to support the course and the education of National Ethics is to blame, on that account that he cannot adequately his social responsibility and role given to him as a reformist moral philosopher who will pursue the realization of righteous democratic society. Along with that, It is not too enough to criticize him sharply for such defending action. The reason is that his supporting stance for National Ethics education is brought out, by not adhering closely to the philosophical way of distancing from the dictatorial power devoid of political legitimacy and moral justification.

• Korea journal of population studies
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• v.11 no.1
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• pp.50-57
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• 1988

This study focused on the anding of Inchon's identity The empirical method and ethnomethodological approaches were used to collect the data. Among members ofcitizen movement groups,government workers,and students who are living inInchon were selected as 613 samples using a purposive sampling method. MultipleClassification Analysis (MCA) and cross-tabulation methods were used in theanalysisThe study of identity in an area is important in terms of providing the solution ofthe problem in a region and social integration of the citizens. The scores of the indexabout Inchon's identity are quite low and more than half of the respondents to allthree groups showed the middle position of the scores from the identity index. By thecharacteristics of the respondents,female,unmarried single,30 years or more,lowerincome groups showed relatively higher identity index scores than other counter-parts . And professional,administrative,clerical workers'identity index scores werehigher than people who work at sales,service,and agricultural sectors. Respondentswith 2 years of college or more,with intentions to donate special monies for cultural, social welfare, environmental reform,persons who want to live in Inchon for along period of time equipped with a stronger identity index.For the character of Inchon's identity,there are no identity,making it fromnow on,capacity or broad-minded city,vanguard pioneer,displeased, Oiversity/multiplicity of the city,defense spirit from foreign invasion,entrancecity from the world in that order. Therefore,it is hard to say what exactly Inchon'simage is in a single word. However,Inchon can be characterized as a diverse citywith capacity to live together without any serious conflicts among citizens who come from Seoul,Kyunggi-Do,Chungchung-Do,Chunla-Do,Kyungsang-Do,and foreign countries including North Korea. These facts imply that Inchon should continue topursue this image as a diverse city with capacity as an identity pursuing towardsworld city and hub city of North East Asia.ty as an identity pursuing towardsworld city and hub city of North East Asia. East Asia.