• 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 Southeast Asian review
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• v.28 no.1
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• pp.21-51
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• 2018

This article takes several approaches in explaining recent developments in Vietnam. First, it draws upon an array of sources that idealize Vietnam's embrace of capitalism and integration into the global market in order to sketch out its economy's progress in 2017. Second, it observes, evaluates, and diagnoses recent changes in the Vietnamese economy in the medium to long term by incorporating conflicting perspectives on Vietnam's performance as a capitalist country. Third, this article traces the power shifts that have risen from internal struggles in the Communist Party over political and social issues. Fourth, it elaborates on the aforementioned impact that foreign relations have had on socio-political developments in Vietnam, as well as the government's response. In so doing, it also attempts to evaluate, however briefly, the significance of the 25th anniversary of South Korea-Vietnam relations. Finally, it examines the public's reaction to the post-reform transitions in light of recent sociocultural changes. 2017 was a memorable year for Vietnam: a continuous march toward capitalism; the resulting expansion of the Vietnamese people's demands; political controversies and government control; the looming instability of United States-China relations and various attempts to address the situation. These events will inevitably replicate themselves in the future as the ostensibly socialist Vietnam adopts a capitalist model. The problem is that it is unclear whether these experiences will continue with the consent of the people of socialist Vietnam or engender resistance. It is difficult to achieve meaningful consent in the status quo of worsening inequalities, widespread corruption, monopoly on power, and sustained use of unskilled low-wage workers. In other words, when concerns such as welfare, public health, and the environment are set aside in favor of economic development and commercialization as they have been, discontent, rather than consent, will prevail. It is thus important to keep a watchful eye on the viability of the nominal economic growth, surface-level political stability, and strategic responses to foreign relations that took place in 2017.

• Journal of the Daesoon Academy of Sciences
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• v.39
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• pp.137-174
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• 2021

The main theme of this paper centers on how to promote Three Major Works of Daesoon Jinrihoe, charity aid, social welfare, and education projects, during the unification period. Determining the best methods of promotion is crucial because the Three Major Works must be carried out after unification, and the works must remain based on the practice of the philosophy of Haewon-sangsaeng (the Resolution of Grievances for Mutual Beneficence). The idea of Haewon-sangsaeng is in line with the preface of the U.N. Charter and the aim of world peace. North Korean residents are suffering from starvation under their devastated economy, which is certain to face a crisis of materialistic deficiency during reunification. In this study, the peaceful unification of Germany, unification under a period of sudden changes in Yemen, and the militarized unification of Vietnam were taken as case studies to diagnose and analyze the conditions which would affect the implementation of the Three Major Works. These three styles of unification commonly required a considerable budget and other forms of support to carry out the Three Major Works. Especially if unification were to occur after a period of sudden changes, this would require solutions to issues of food, shelter, and medical support due to the loss of numerous lives and the destruction of infrastructure. On the other hand, the UNHCR model was analyzed to determine the implications of expanding mental well prepared and sufficiently qualified professionals, reorganizing standard organizations within complex situations, task direction, preparing sufficient relief goods, budgeting, securing bases in border areas with North Korea, and establishing networks for sponsorship. Based on this, eight detailed tasks in the field of system construction could be used by the operators of the Three Major Works to prepare for unification. Additionally, nine tasks for review were presented in consideration of the timing of unification and the current situation between South and North Korea. In conclusion, in the event of unification, the Three Major Works should not be neglected during the transition period. The manual "Three Major Works during the Unification Period" should include strategic points on organizational formation and mission implementation, forward base and base operation, security and logistics preparation, public relations and external cooperation, safety measures, and transportation and contact systems.

• Journal of Ginseng Culture
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• v.4
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• pp.38-58
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• 2022

Park Wan-seo's novels deal with realistic topics of society, such as women's issues, the capitalist system, and the problems that come with old age. Assuch, her work is used as a tool to analyze social phenomena in various fields, such as women's studies, sociology, and literature. A characteristic style of Park Wan-seo's novels is that she bases them on her own experiences. However, among her novels, the novel Mimang is exceptional. The plot is based on stories that have been passed down from generation to generation. This is to show the spirit of the times through the unforgettable story of her hometown, Gaesong. Mimang is the story of a family chronology that spans four generations centered on Chun Cheu-Man and his family, who became powerful capitalists through the cultivation and commerce of ginseng cultivation. Set in the late 19th century until the end of the Korean War, the novel unravels the essence of the times symbolized by merchants of ginseng and Gaeseong, focusing on the actions of people living in a period of historical turbulence. Gaeseong is the mecca of Korean ginseng, and Gaeseong cannot be portrayed without the story of ginseng and its merchants. Therefore, Mimang, a fictionalized story based on real facts, contains valuable testimony of the history of ginseng, not only as historical values of modern history and personal customs but also as microhistory. In the novel, traces of the times of Gaeseong and the spirit of ginseng merchants, as shown in the Japanese sacking of ginseng during the colonial period, the resistance of ginseng merchants, and the conversion of ginseng capitalism to modern capitalism, are imprinted like fossils. What is especially meaningful is that the stories in the novel correspond to historical facts and constitute a chapter in the history of ginseng. The symbolism of ginseng in the novel can be explained in three main ways. First, it shows the essence of Korean ginseng. It reveals the soul of ginseng through the sincerity and rigor of ginseng farming, as well as the spirit and pride of ginseng. Second, it symbolizes the exploitation of ginseng in Japan as a national issue. The efforts of ginseng merchants to protect this and support the independence movement are presented as important themes to express nationalism. Third, it shows the modern capitalist progressiveness of Gaeseong ginseng merchants, who do not stay in landownership and commercial capital, but convert them to productive capital and contribute to society by modernizing them. The three symbolisms show the spirit of the times of the Gaeseong ginseng merchants, clearly revealing the meaningful relationship between the Korean people and ginseng.

• Maritime Security
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• v.4 no.1
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• pp.57-82
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• 2022

The objective of this treatise is to explore the limitations of the current navy manpower utilization system and the ways to improve it from the perspective of Generation Z. As Generation Z, following Millennials, has finally come of age, this new group is constituting a gradually greater proportion of military personnel. Due to the typical characteristics of naval operations, the harmony between Millennials and Generation Z, which is differentiated from Generation X in view of dispositions and traits, is one of the essential issues to be discussed. Generally, in a naval vessel, there are numerous pieces of equipment necessary to carry out a wide range of missions and a large number of crew members who operate them with consistent levels of fighting power. This is all while members are living together within the narrow space throughout the 24 hours of each day. Under such particular circumstances, any inter-generational conflicts may have a disruptive effect on the successful accomplishment of naval missions. Currently, new generations of military personnel are facing social difficulties in different aspects compared with the previous generations, and also have different viewpoints on the military. In this regard, in order to foster true harmony between generations, it is considered necessary to take a closer look at the inter-generational differences from their respective standpoints and to examine whether the military organization has taken adequate steps to respond to such changes. Accordingly, Chapters 1 and 2 cover the environments in which Millennials and Generation Z were raised during their childhood to young adulthood, which are distinct from those of older generations, their viewpoints formed based on such backgrounds, and the need to resolve various conflicts between generations. In Chapter 3, the current actions taken by overseas military powers to enhance the coexistence with Generation MZ are analyzed to find the significant implications they had. Chapter 4 examines the operation environments specific to the navy; identifies the potential barriers to achieving harmony between generations by assessing the current status of personnel utilization in the Korean navy in terms of the seaman, petty officer, and the officer, as well as policy; and outlines the solutions to drive harmony. Finally, Chapter 5 emphasizes the need to establish a genuine empathy between generations based on the understanding of unique inter-generational characteristics. This section also discusses the importance of addressing difficulties in utilizing technology-centered naval manpower, and forecasts a scenario of a naval organization that resolves the problem of utilizing naval personnel and the inter-generational conflicts in the future.

• Journal of Korea Entertainment Industry Association
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• v.14 no.7
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• pp.141-160
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• 2020

The purpose of this study was to devise a specific plan for activating sports to promote health in old age against the prolonged COVID-19 pandemic. Through literature review, it also analyzed the association between health status and COVID-19 in old age, suggested health promotion policies and projects for elderly people, and presented a plan for activating sport to promote health in old age against COVID-19 era. First, it is necessary to revise the relevant laws, including the Sport Promotion Act and the Elderly Welfare Act, partially or entirely, make developmental and convergent legislations for elderly health and sports, and establish an institutional device as needed. Second, it is necessary to build an integrated digital platform for the elderly and make a supporting system that links facilities, programs, information, and job creation as part of a New Deal program in the field of sports on the basis of the Korean New Deal. Third, it is necessary to train elderly welfare professionals. Efforts should be made to establish more departments related to elderly sports in universities and make it compulsory to place elderly sports instructors at elderly leisure and welfare facilities. Fourth, it is necessary to develop contents related to health in old age. This means performing diverse movements by manipulating them through a virtual reality (VR) simulation. Fifth, it is necessary to make a greater investment in research and development related to elderly sports and relevant fields. This means the need to conduct constant research on healthy and active aging in a systematic and practical way through multidisciplinary cooperation. Sixth, it is necessary to establish and operate an elderly management agency (elderly health agency) under the influence of the Office of the Prime Minister. This means the need to secure independence in implementing the functions related to health promotion in old age and make comprehensive operation, which involves all the issues of health promotion in old age, daily function maintenance and rehabilitation, social adjustment, and long-term care, by establishing an elderly management agency in an effort to give lifelong health management to the elderly and cope with the untact, New Normal age.

• Journal of Internet of Things and Convergence
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• v.9 no.2
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• pp.19-31
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• 2023

The importance of barrier free is being highlighted worldwide. This study attempted to identify barrier-free research trends using text mining. Through this, it was intended to help with research and policies to create a barrier free environment. The analysis data is 227 papers published in domestic academic journals from 1996 when barrier free research began to 2022. The researcher converted the title, keywords, and abstract of an academic thesis into text, and then analyzed the pattern of the thesis and the meaning of the data. The summary of the research results is as follows. First, barrier-free research began to increase after 2009, with an annual average of 17.1 papers being published. This is related to the implementation guidelines for the barrier-free certification system that took effect on July 15, 2008. Second, results of barrier-free text mining i) As a result of word frequency analysis of top keywords, important keywords such as barrier free, disabled, design, universal design, access, elderly, certification, improvement, evaluation, and space, facility, and environment were searched. ii) As a result of TD-IDF analysis, the main keywords were universal design, design, certification, house, access, elderly, installation, disabled, park, evaluation, architecture, and space. iii) As a result of N-Ggam analysis, barrier free+certification, barrier free+design, barrier free+barrier free, elderly+disabled, disabled+elderly, disabled+convenience facilities, the disabled+the elderly, society+the elderly, convenience facilities+installation, certification+evaluation index, physical+environment, life+quality, etc. appeared in a related language. Third, as a result of the CONCOR analysis, cluster 1 was barrier-free issues and challenges, cluster 2 was universal design and space utilization, cluster 3 was Improving Accessibility for the Disabled, and cluster 4 was barrier free certification and evaluation. Based on the analysis results, this study presented policy implications for vitalizing barrier-free research and establishing a desirable barrier free environment.

• Journal of the Korean Institute of Landscape Architecture
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• v.50 no.6
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• pp.70-83
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• 2022

This study aims to select evaluation items that can be used in planning park creation to evaluate the proposal to solve the environmental and social problems in promoting private-initiated park development projects. To this end, evaluation items that can consider various aspects of the development project were selected, and the indicators' validity and appropriateness were carried out through an expert Focus Group Interview (FGI). Firstly, an expert FGI was performed for six major categories and 50 evaluation items derived from literature reviews and brainstorming. As a result, five major and 27 middle category items were selected. Based on the derived major and middle classification items, 95 detailed items were selected. Secondly, 55 sub-items were derived through a suitability questionnaire. As a result of the suitability survey, the average scores of the subcategories for the major categories of natural environment, function of parks, and use of land were relatively high. The average scores for environmental index items such as ecology/vegetation, topography and slope, landscape, park service, wildlife, wide-area ecosystem, and park items were high in the middle classification. The average score of indicators in the natural environment was relatively high, and the average score in the function of parks also soared. In the environmental impact assessment, the occurrence of plan change issues, including the reappraisal of the location, led to unclear detailed evaluation factors for the faithfulness of the plan and the appropriateness of the plan direction. This study is significant in that it is a study on the selection of evaluation items that can minimize the problem of plan alteration and achieve objective evaluation when promoting development projects. This study could be used to forward development projects in the future and evaluate long-term unexecuted urban parks.

• Journal of Service Research and Studies
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• v.13 no.1
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• pp.186-200
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• 2023

This study aims to improve the usability of the white cane, which is walking equipment that most local visually impaired people use and carry when going out, and to contribute to the prevention of safety accidents and the walking rights of visually impaired people by providing improvement and resolution measures for the problems identified. Also, this study is a study on the visually impaired, primarily targeting the 1st to 2nd degree visually impaired people, who cannot go out on their own without walking equipment such as a white cane, corresponding to 20% among approximately 250,000 blind and low vision people in the Korean population. In the study process, the concept has been developed from the user's point of view in order that the white cane becomes a real help in the walking step of the visually impaired and the improvement of usability of the white cane, the main walking equipment for the visually impaired, are done by problem identification through the Double Diamond Model of Design Thinking (Empathize → Define → Ideate → Prototype → Test (verify)). As a result of the investigation in the process of Empathy, a total of five issues was synthesized, including an increase in the proportion of the visually impaired people, an insufficient workforce situation to help all the visually impaired, an improvement and advancement of assistive devices essential for the visually impaired, problems of damage, illegal occupation, demolition, maintenance about braille blocks, making braille block paradigms for the visually impaired and for everyone. In Ideate and Prototype steps, situations derived from brainstorming were grouped and the relationship were made through the KJ method, and specific situations and major causes were organized to establish the direction of the concept. The derived solutions and major functions are defined in four categories, and representative situations requiring solutions and major functions are organized into two user scenarios. Ideas were visualized by arranging the virtual Persona and Customer Journey Map according to the situation and producing a prototype through 3D modeling. Finally, in the evaluation, the final concept derived is a device such a smart cane for guidance for the visually impaired as ① a smart cane emphasizing portability + ② compatibility with other electronic devices + ③ a product with safety and convenience.

• Korean Journal of Heritage: History & Science
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• v.56 no.2
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• pp.264-279
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• 2023

The 50th anniversary of the UNESCO World Heritage Convention was in 2022. In order to reflect on the present and future of the meaning of World Heritage, this paper examines the development and changes of the UNESCO World Heritage system. After promulgating the convention in 1972, the UNESCO World Heritage system prioritized the protection of heritage sites in the world that were at risk due to armed conflicts and natural disasters to bequeath heritage to the next generation. In addition, the UNESCO World Heritage's emphasis on Outstanding Universal Value represents the particular culture of human beings formed during a certain period of time, and acts as a significant source of soft power in public diplomacy. The UNESCO World Heritage might be perceived as a shared heritage that has not only become a channel to understand various national values, but also an effective medium to convey one of UNESCO's main principles, that is, peacebuilding. However, the UNESCO World Heritage is now at the center of conflicts of heritage interpretation between many stakeholders related to invisible wars, such as cultural wars, memory wars, and history wars as the social, political, and cultural contexts concerning World Heritage have dramatically shifted with the passing of time. Paying attention to such changing contexts, this paper seeks to understand the main developments in UNESCO World Heritage's discourse concerning changes to the World Heritage Operation Guidelines and heritage experts' meetings by dividing its 50-year history into five phases. Next, this paper analyzes the main shifts in keywords related to UNESCO World Heritage through UNESDOC, which is a platform on which all UNESCO publications are available. Finally, this paper discusses three main changes of UNESCO World Heritage: 1) changes in focus in World Heritage inscriptions, 2) changes in perception of World Heritage protection, and 3) changes of view on the role of the stakeholders in World Heritage. It suggests new emerging issues regarding heritage interpretation and ethics, climate change, and human rights.