• Title/Summary/Keyword: Sound Culture

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The Genealogy of Forbidden Sound -Political Aesthetics of Ambiguity in the Criticism of Japanese Style in Korean Society of the 1960s (일본적인 것, 혹은 금지된 '소리'의 계보 -한일국교정상화 성립기 '왜색(倭色)' 비판담론과 양의성의 정치미학)

  • Jeong, Chang-Hoon
    • Journal of Popular Narrative
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    • v.25 no.1
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    • pp.349-392
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    • 2019
  • In the 1960s of Korea, the normalization of diplomatic relations between Korea and Japan led to a sense of a vigorous anxiety and fear that "Japan will once again come to the Korean peninsula". As a reaction to this, the discourse on the criticism of 'Japanese Style' strongly emerged. If the prior discourse of criticism was to express the national antipathy toward the colonial remnants that had not yet been disposed of, the critical discourse of the 1960s was the wariness of the newly created 'Japanese Style' in popular culture, and to grasp it as a symptomatic phenomenon that 'evil-minded Japan' was revealed. Thus, this new logic of criticism of the 'Japanese Style' had a qualitative difference from the existing ones. It was accompanied by a willingness to inspect and censor the 'masses' that grew up as consumers of transnational 'mass culture' that flowed and chained in the geopolitical order under the Cold War system. Therefore, the topology of 'popular things=Japanese things=consuming things' reveals the paradox of moral demands that existed within Korean society in the 1960s. This was to solidify the divisive circulation structure that caused them to avoid direct contact with the other called 'Japan', but at the same time, get as close to it as ever. It is a repetitive obsession that pushes the other to another side through the moral segregation that strictly draws a line of demarcation between oneself and the other, but on the other hand is attracted to the object and pulls it back to its side. This paper intends to listen to the different voices that have arisen in the repetitive obsession to understand the significance of the dissonance that has been repeated in the contemporary era. This will be an examination of the paradoxical object of Japan that has been repeatedly asked to build the internal control principle of Korean society, or to hide the oppressive and violent side of the power, and that can neither be accepted nor destroyed completely as part of oneself.

Performance Features of Pansori Drummer from a viewpoint of the Relationship with Singer (창자와의 관계에서 본 판소리 고수의 공연학)

  • Song, Mikyoung
    • (The) Research of the performance art and culture
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    • no.23
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    • pp.63-103
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    • 2011
  • This paper inquires closely into the background of pansori gosu(drummer) and his social position based on documents and oral materials and the performance features of gosu in the entire process of pansori performance, 'preparation', 'performance' and 'aftermath', focused on the relationship between the changja(singer)-gosu. In the past, some gosus were ex-tightrope performers. Their social position and working conditions were better than that of the ex-tightrope performers but were worse than that of the pansori singer. After 1910's, people formed some special sense about the gosu due to the change of the space for pansori performances and the technological advances on the media, and gosu's conditions improved. The theory of pansori drum gradually began to be established well. The function and the role of gosu in the whole process of pansori performance may be summarized as follows. To begin with, the training with various and a lot of singers is required in the 'preparation'. Rehearsals are divided into individual practices and joint practices, and the latter can be controlled by the level of the capacity of gosu and the degree of the experience between chanja-gosu. Next, bobiwi(flattering drumming) and chuimsae(encouraging remarks) are important in tbe 'process'. The gosu has to share the speed of one jangdan(rhythmic patterns) and the accent of the sori and adjust his enery. Besides, he has to acknowledge the naedeureum(beginning sign) and reply with changja's singing. In formal performances, working in harmony with changja and gosu and their joint experiences are necessary for the gosu; in pansori contests, giving chanja a stability; in contests for gosu, drumming skill, position, chuimsae; in small performances and new adaptation of pansori, cheap fees and positive response of the transformational play or ad-lib; in lecturer concerts, reacting quickly to rapidly changing situations. Chuimsae is way which gosus and audiences express their feeling together, however, its context and sound are different. Finally, 'aftermath' is a process the pair of chamgja and gosu mutually evaluates about performance or audiences estimate that.

The Characteristics and Significance of 'Wanpan Changgeuk' Written by Heogyu (허규 연출 '완판 창극'의 특징과 의의)

  • Kim, Kee-hyung
    • (The) Research of the performance art and culture
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    • no.20
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    • pp.5-30
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    • 2010
  • It has been diversified and serious attempt to establish the identity of Changgeuk, but it is still independent dramaturgy or the current unformed progressive art. In this situation, exploring works of the identity of changgeuk that is base on the performed individual and specific works in the title of Changgeuk is needed. The 80s and 90s Heo, Gyu was leading an active life as a director who was responsible for directing of Changgeuk. He dramatized Siljeon Pansori -which is a group of Pansori missing text- as well as 5-remained Songs in Pansori and he presented a number of creative Changgeuk works on stage. Especially, the completion of dramatizing 5-remained Songs in Pansori under the name of 'Wanpan Changgeuk -which means full version performance without omit-' is the one of his big achievement by performing "Heungbojeon" on the stage 1982 and "Jeokbyeokga" 1985. The purposes of this research are confirmation of Heo's direction of the formulation and considering its characteristics & significance through 'Wanpan Changgeuk' which written by Heo. Heo was a practical play who was interested in the subjective formulation of national culture and creative transmission for Korean traditional performance. He tried to formulate Changgeuk to a representative performance of Korea. In the process he pointed out those problems, (1) interpretation of a work problem, (2) actor's creative problems, (3) structure problem of theater for Changgeuk. He indicated that the other challenges are to use of the stage & device, to overcome sentimentalism, to stylize acting, to improve own quality, to control the speed and length of the song, to choose the suitable musical accompaniment, to create new repertories problems, and etc. Changgeuk is classified in 3 group by origin, (1)dramatizing of 5-remained Songs, (2)dramatizing of 7-missing Songs, (3)creative dramatizing. It contains all of 3 types that Heo's work. The dramatizing of remained 5 Songs are the great importance among those works. Heo hoped that Chaggeuk has become the most representative art work of Korea by performing 'Wanpan Changgeuk' compiled heritage of Korea's outstanding artistic achievement. The characteristics of 'Wanpan Changgeuk' can be summarized following four. (1) Directing attitudes that emphasizes tradition, (2) Accepting the elements of traditional performance actively, (3) Valuing the classy and ethic, (4) Emphasizing humor and active utilizing of the secondary characters. Heo's 'Wanpan Changgeuk' shows a peak of the artistic level which Changgeuk can be reached. He want to make Changgeuk a Korean representative artistic performance by compiling Pansori heritage and accommodating Korean traditional performance. Heo continued his effort to present Pansori's authenticity and to dramatize from beginning to end without missing. It shows very well that 'Wanpan Changgeuk' takes 4~5 hours for playing. It looks Heo's achievement in the 'Wanpan Changgeuk' influenced Changgeuk significantly since then. Heo's 'Wanpan Changgeuk' is matrix of 'Wanpan JangMak Changgeuk' attempted in the 1990s. Especially, their intent is consistent to synthesize texts and to show all the virtue of Pansori. But 90's 'Wanpan JangMak Changgeuk' aim for large stage, fancy device & costume and variety contents compared with 'Wanpan Changgeuk'. Recently, producers have tried not to make a impressive Changgeuk but to make a interesting one. They usually organize performance within 2 hours and prefer orchestral music to its unique sound. In those point of view, it seems that Heo's idle in 'Wanpan Changgeuk' has become one of target to conquer in these days.

A Study on Dance Historical Value of Jaein Line Dance by Han Seong-jun (한성준을 통해 본 재인 계통춤의 무용사적 가치 연구)

  • Choung, Soung Sook
    • (The) Research of the performance art and culture
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    • no.19
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    • pp.347-378
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    • 2009
  • Those who were from Jaeincheon and Jaein line entertainers played great roles during transition period from traditional society to modern society, and even at present the dances of them are the representative traditional dances of Korea and the matrix of Korean originality. Nevertheless, Korea dance field has given little importance to these dances, but too much importance to Gibang dance in studying traditional dances, which causes the studies on Jaein line danced to be superficial or separate. Therefore, the aims of this article are to analyze the dances of Jaein line by Han Seong-jun, who was representative for the dances, and to appraise the historical value of them. Han Seong-jun(1874-1942) was the most influential dummer and dancer of his day in Japanese colonial times, and has been recognized as one of the masters of traditional dances. He established autonomy of traditional dances by reorganizing, collecting and stage-formalizing the dances, and systemized transmitting ways for various folk dances including a Buddhist dance, which made it possiblefor those dances to be traditional dances of Korea and the bases for creative dances. The values of Jaein line dances, which were transmitted through Han, are the following: First, the dances have been designated as national or regional intangible cultural assets, and, as the representative traditional arts, we proudly show them to the world. Second, the dances, as one of the genres of Korean dances, are the subjects of younger scholars' studies. Third, the dances become one of the representative examples of revivals of traditional dances, which tend to be extinct during modernization times, and contribute to establishing national identity and subjectivity. In addition, they contribute to discovering and transmitting other traditional dances. Fourth, the dances enable many dancers to make association, that is, Association for Preservation of Traditional Dances,for the transmitting the dances, and to distribute the dances and get many dancers to transmit the dances. Furthermore, as new performance repertories, they give another pleasure to the audience. In addition to the above, as a base for expansion of Korean creative dances, Han's dances have other values such as the following: First, in searching for a new methodology for creation, he played an important role in rediscovering the foundation in the tradition, and tried to discover nationalidentity by employing the traditional dances for expression of theme. Second, he contributed to drastically dissolving the genres by expanding the gesture language from motion factors of traditional dances, which can be compared to the modern dance. Third, he tried new challenging approaches to re-create the tradition, and contributed to pursuing the simple elements of our traditional dances as traditional aesthetics. While the dances of Jaein line have such values as the above, there are also some problems around the dances, such as the confusion in the process of transmission resulted from different transmission forms and transmitters, which we must no longer leave as it is. Furthermore, it is urgent that the rest of Jaein line dances be recovered and designated as intangible cultural assets for the sound transmission of the traditional dances.

Critical Success Factor of Noble Payment System: Multiple Case Studies (새로운 결제서비스의 성공요인: 다중사례연구)

  • Park, Arum;Lee, Kyoung Jun
    • Journal of Intelligence and Information Systems
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    • v.20 no.4
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    • pp.59-87
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    • 2014
  • In MIS field, the researches on payment services are focused on adoption factors of payment service using behavior theories such as TRA(Theory of Reasoned Action), TAM(Technology Acceptance Model), and TPB (Theory of Planned Behavior). The previous researches presented various adoption factors according to types of payment service, nations, culture and so on even though adoption factors of identical payment service were presented differently by researchers. The payment service industry relatively has strong path dependency to the existing payment methods so that the research results on the identical payment service are different due to payment culture of nation. This paper aims to suggest a successful adoption factor of noble payment service regardless of nation's culture and characteristics of payment and prove it. In previous researches, common adoption factors of payment service are convenience, ease of use, security, convenience, speed etc. But real cases prove the fact that adoption factors that the previous researches present are not always critical to success to penetrate a market. For example, PayByPhone, NFC based parking payment service, successfully has penetrated to early market and grown. In contrast, Google Wallet service failed to be adopted to users despite NFC based payment method which provides convenience, security, ease of use. As shown in upper case, there remains an unexplained aspect. Therefore, the present research question emerged from the question: "What is the more essential and fundamental factor that should takes precedence over factors such as provides convenience, security, ease of use for successful penetration to market". With these cases, this paper analyzes four cases predicted on the following hypothesis and demonstrates it. "To successfully penetrate a market and sustainably grow, new payment service should find non-customer of the existing payment service and provide noble payment method so that they can use payment method". We give plausible explanations for the hypothesis using multiple case studies. Diners club, Danal, PayPal, Square were selected as a typical and successful cases in each category of payment service. The discussion on cases is primarily non-customer analysis that noble payment service targets on to find the most crucial factor in the early market, we does not attempt to consider factors for business growth. We clarified three-tier non-customer of the payment method that new payment service targets on and elaborated how new payment service satisfy them. In case of credit card, this payment service target first tier of non-customer who can't pay for because they don't have any cash temporarily but they have regular income. So credit card provides an opportunity which they can do economic activities by delaying the date of payment. In a result of wireless phone payment's case study, this service targets on second of non-customer who can't use online payment because they concern about security or have to take a complex process and learn how to use online payment method. Therefore, wireless phone payment provides very convenient payment method. Especially, it made group of young pay for a little money without a credit card. Case study result of PayPal, online payment service, shows that it targets on second tier of non-customer who reject to use online payment service because of concern about sensitive information leaks such as passwords and credit card details. Accordingly, PayPal service allows users to pay online without a provision of sensitive information. Final Square case result, Mobile POS -based payment service, also shows that it targets on second tier of non-customer who can't individually transact offline because of cash's shortness. Hence, Square provides dongle which function as POS by putting dongle in earphone terminal. As a result, four cases made non-customer their customer so that they could penetrate early market and had been extended their market share. Consequently, all cases supported the hypothesis and it is highly probable according to 'analytic generation' that case study methodology suggests. We present for judging the quality of research designs the following. Construct validity, internal validity, external validity, reliability are common to all social science methods, these have been summarized in numerous textbooks(Yin, 2014). In case study methodology, these also have served as a framework for assessing a large group of case studies (Gibbert, Ruigrok & Wicki, 2008). Construct validity is to identify correct operational measures for the concepts being studied. To satisfy construct validity, we use multiple sources of evidence such as the academic journals, magazine and articles etc. Internal validity is to seek to establish a causal relationship, whereby certain conditions are believed to lead to other conditions, as distinguished from spurious relationships. To satisfy internal validity, we do explanation building through four cases analysis. External validity is to define the domain to which a study's findings can be generalized. To satisfy this, replication logic in multiple case studies is used. Reliability is to demonstrate that the operations of a study -such as the data collection procedures- can be repeated, with the same results. To satisfy this, we use case study protocol. In Korea, the competition among stakeholders over mobile payment industry is intensifying. Not only main three Telecom Companies but also Smartphone companies and service provider like KakaoTalk announced that they would enter into mobile payment industry. Mobile payment industry is getting competitive. But it doesn't still have momentum effect notwithstanding positive presumptions that will grow very fast. Mobile payment services are categorized into various technology based payment service such as IC mobile card and Application payment service of cloud based, NFC, sound wave, BLE(Bluetooth Low Energy), Biometric recognition technology etc. Especially, mobile payment service is discontinuous innovations that users should change their behavior and noble infrastructure should be installed. These require users to learn how to use it and cause infra-installation cost to shopkeepers. Additionally, payment industry has the strong path dependency. In spite of these obstacles, mobile payment service which should provide dramatically improved value as a products and service of discontinuous innovations is focusing on convenience and security, convenience and so on. We suggest the following to success mobile payment service. First, non-customers of the existing payment service need to be identified. Second, needs of them should be taken. Then, noble payment service provides non-customer who can't pay by the previous payment method to payment method. In conclusion, mobile payment service can create new market and will result in extension of payment market.

Education of Humanistic Tendency of Kerschensteiner (케어션스타이너 교육사상의 인문적 전통)

  • Kim, Deok-Chill
    • Journal of Fisheries and Marine Sciences Education
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    • v.13 no.1
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    • pp.117-131
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    • 2001
  • The character of the educational tradition of Germany could be divided into two aspects. One is the humanistic liberal tendency and the other is vocational. From the beginning of the Twentieth Century, however, there has been an attempt to unify these two trends by the . Georg Kerschensteiner is the first of importance to make some comprehensive curriculum for this goal. In Kerschensteiner, the genuine education makes the individual assume his work and role in society, and to develop them by cultivating insight, will and power. His view is well expressed in the slogn "The vocational education is the beginning of the humanistic education." His goal is to make men of independence and autonomy through vocational education. The theory of Kerschensteiner's education is called 'general vocational education'. The reason why is that his vocational education concerns not just technical training for industry, but also general liberal arts. In this point, Kerschensteiner's point of view goes back to Wilhelm von Humboldt, neo-humanist afar in the first half of the Ninteenth Century, and to John Dewey, pragmatist in the contemporary age of Kerschensteiner. Kerschensteiner was much influenced by Humboldt's concepts of power and individuality. These concepts came to be embodied as a principle of vocational education in Kerschensteiner. Furthermore, Humboldt's concept of power could be associated with Dewey's theory of reflexive thinking. The power in Humboldt is to create spirit, which is connected with the world outside through language. The reflexive thinking of Dewey is a process that examines and selects some alternative thinking in the consciousness before acting. This process makes one find the method of problem-solving which results in behaviour. That is the experimental spirit or pragmatic behaviourism. These theories are reduced to the concept of 'work' in Kerschensteiner. And Kerschensteiner's theory of education that has both sides, humanistic and vocational, is similar to that of John Dewey. Dewey brings forward the idea that the vocational education is the best way to cultivate intelligence and emotion, as intelligence operates best in the life. The position of Dewey is in accord with that of Kerschensteiner who intends to cover experiences of various fields of society through practice-learning, and to have knowledge got from outside of school, refuting the misled trend of education isolated from real life. However, there is some difference between Kerschensteiner and Humbolt or Dewey. While the Neo-humanism of Humbolt and the pragmatic education of Dewey put emphasis rather on the liberal arts and culture of individuality, Kerschensteiner is concerned more with the work and life of the reality of society as a group. Kerschensteiner's concept of utility is related to education for the whole man and to the work of the individual and the nation as well as the will and power to practice it. The ideal man of utility of Kerschensteiner is to learn perfectly the value and behaviour of society through vocational life and to have right view of the state establishing a sound mutual relation between individual and state. Kerschensteiner is regarded as a devotee of 'the state of harmony' or 'the ideal of the state', as he makes the state as the criterion for defining the role of the individual. It can be said that Kerschensteiner is not a democrat of the American style as Dewey is, as he makes much of the value of the nation and state. However, he is a humanist and democrat in the point of vocational education. His purpose of education is to make whole men through work and vocational education.

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Soil Quality Assessment for Environmentally Sound Agriculture in the Mountainous Soils; Analysis of Sediment Data and Suggestion of Best Management Practices (산지에서의 환경보전형 농업을 위한 토양의 질 평가;유사자료의 분석과 최적영농방법의 제안)

  • Choi, Joong-Dae;Park, Ji-Sung;Kim, Jeong-Je;Yang, Jae-E;Jung, Yeong-Sang;Yun, Sei-Young
    • Korean Journal of Environmental Agriculture
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    • v.19 no.3
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    • pp.201-205
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    • 2000
  • Eleven runoff $plots(3{\times}15\;m)$ were built on a sloping field of a high plateau in Kangwon Province, Korea. The plots were treated with different tillage, residue covers and fertilizers, corn and potato were cultivated, and sediment discharge was measured from the plots for 3 years. Agricultural management practices were monitored around the plots to develop adequate best management practices. The least sediment occurred from the plots with no-till and 100% residue cover $(corn,\;0.1{\sim}2.2\;t/ha/year)$ and with contour tillage and vinyl sheet cover plots $(potato,\;0.1{\sim}0.2\;t/ha/year)$. The largest sediment was measured from the plots with up-and-down till and no cover ($11{\sim}33$ and $16{\sim}31\;t/ha/year$ from corn and potato plots, respectively). The type of organic and commercial fertilizers seemed not to affect sediment discharge. Sediment discharge from contour plots were largely dependent on the collapse of ridges due to the flush of water stored in furrows. The sediment discharge from contour corn and potato plots with no residue cover was $10{\sim}27$ and $16{\sim}24\;t/ha/year$, respectively. No-till with residue cover, vinyl cover for tuber crops, construction of furrow dam, frost heave research, furrow and ridge tillage with furrow dam after tuber crop harvest, limited stalk harvest of row crops, use of winter cover crops, and other common best management practices were recommended to minimize the sediment discharge from a high plateau sloping land culture.

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A Study on Students' Recognitions of the Manners of Offering Congratulation or Condolence in Social Life and their Requirements for Education on Such Manners - Based on Four-Year Universities in Seoul - (사회생활의 경조사예절에 대한 대학생의 인식 및 교육 요구연구 - 서울시내 4년제 대학을 중심으로 -)

  • Kim, Eun-Kyum;Choi, Bae-Young
    • Journal of Family Resource Management and Policy Review
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    • v.12 no.2
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    • pp.153-171
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    • 2008
  • This study examined university students' view on the importance of attending rituals of congratulation or condolence in social life, and the extent to which they recognized the manners of offering congratulation or condolence. It also looked into the plans and content of education on such manners required by the students. The study aimed at seeking a direction for education on the manners of offering congratulation or condolence in order to help the students acquire an appropriate conception of offering congratulation or condolence and contribute to firmly establishing a sound culture of conveying congratulation or condolence. The following results were obtained in the study. 1. One a five-point scale, university students' recognitions of the importance of attending rituals of congratulation or condolence were revealed as follows: attending condolence rituals(4.55) > attending wedding ceremonies(4.30) > visiting sick acquaintances(4.03) > attending birthday parties (3.50) > attending openings(3.47) > attending promotion or retirement parties(3.42). 2. One a five-point scale, university students' recognitions of the manners of offering congratulation or condolence in social life were as follows: the manners of attending condolence rituals(4.20) > the manners of attending wedding ceremonies(4.06) > the manners of attending promotion or retirement parties(3.9) > the manners of attending openings(3.80) > the manners of attending birthday parties(3.69) > the manners of visiting sick acquaintances(3.44). 3. One a five-point scale, university students' requirements for the content of education on the manners of conveying congratulation and condolence were as follows: education on the manners of attending condolence rituals(4.08) > education on the manners of visiting sick acquaintances(3.35) > education on the manners of attending wedding ceremonies(3.27) > education on the manners of attending promotion and retirement parties(2.96) > education on the manners of attending birthday parties(2.91) > education on the manners of attending openings(2.91). 4. One a five-point scale, university students' requirements for the plan for education on the manners of conveying congratulation and condolence were as follows: 'The education content should be applicable in real life'(4.42) > 'The education content should be easily understandable' (4.23) > 'Information or materials related to the education content should be easily accessible'(4.01) > 'The theory and actual practice of education should be taught in parallel' (3.96) > 'Education related materials should be utilized'(3.92) > 'Students' demands should be reflected when structuring the content of education'(3.91). 5. The study examined the relationship among university students' recognitions of the importance of attending rituals of congratulation or condolence, their recognitions of the manners of offering congratulation or condolence, and their demands regarding such manners. According to the results, a static relationship was found in all sub-areas, indicating students show higher recognition of practicing manners of conveying congratulation or condolence as they have higher recognition of attending rituals of congratulation or condolence in social life. In addition, higher recognition of practicing manners of conveying congratulation or condolence made them demand more for the necessity of plan and content of education on the manners of offering congratulation or condolence in university.

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The Gap between Social Stratification in the Aftermath of the 1997 Financial Crisis: The Change of Living Conditions and Daily Life as a Consumer. (외환위기 이후 계층의 양극화: 변화된 일상과 소비생활)

  • Nam, Eun-Young
    • Survey Research
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    • v.10 no.1
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    • pp.1-32
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    • 2009
  • This study examines the changes of income, everyday life and living condition of consumer in the aftermath of financial crisis. In this period financial crisis was the crucial factor behind various social problems such as the dissolution of families and individuals. This research explores the range and degree of impact on individuals and social groups after the financial crisis. We explore the social mobility in terns of maintaining middle class and falling into the lower class measured by middle class identification. The 60% of the middle class before the financial crisis maintained the middle class position and the rest of people left out of middle class and fell into lower class. The 60% of those who has been maintained and has just became the members of middle class were college - educated people. The great part of people whose income and assets has increased after financial crisis belongs to college - educated group. Many of those whose income have decreased belong to the high school educated group and blow, the older than 50 years old, self - employed without employee and unpaid family employee. Those whose income and assets decreased and those who experienced downward mobility have undergone changes in everyday life and living conditions as a consumer. Many of them experienced the unemployment, nonpayment or credit - delinquency, dissolution of family, worsening health condition, depression, feeling the impulse to commit suicide simultaneously. The poor consumer disposition, reduction of living expenses, sound consumer culture have expanded to people since economic crisis. The middle class reported that the cost of private education often goes beyond the family ability to pay. The lower class has suffered from the cost of living. In a meanwhile luxury goods preference, consumer consciousness for status symbol have continuously increased among all the classes since 1997. Thus fluctuations of one's income and social mobility during past 10 years were some of the major determinants which brought about the various damaging life events, changes of living conditions and everyday lives as a consumer.

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A Study on the Relationship between the Tax Evasion Factors and the Tax Evasion Inclination of Value Added Tax in Korea (부가가치세 포탈요인과 포탈성향에 관한 실증적 연구)

  • Kim, Beom-Jin;Ham, Young-Bok
    • Korean Business Review
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    • v.14
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    • pp.1-30
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    • 2001
  • To prevent the VAT evasion and to form a sound VAT paying culture, we can draw the policy directions for government as follows: First, it is necessary to strengthen the tax supervision of small business and the administration of tax sources of cash-income industry. Second, the tax-deductible rate of the received tax invoices should be increased in a short-term base, and a simplified taxation system should be abolished in a long-term base. Third, in cases a trader has not received a tax invoice, an additional tax should be applied. Forth, to issue the tax invoice faster and conveniently, it is requested to introduce a new system which issues electronic card of registration when a businessman applies for his/her business registration. Fifth, to make tax standard transparent, it is desirable to punish the violator, relating to credit card regulations, stricter than present and to enforce the electronic bookkeeping. Sixth, for the reduction of noncompliance rate and creating a climate for autonomous, faithful tax return, it is necessary to expand and intensify tax investigation. And also it is necessary to make the level of penalty tax higher up and the level of criminal punishment less down, to keep up tax audit coverage. Seventh, a trader who is eligible for simplified taxation, whose tax base is under 12,000 thousand won, should not be required to pay the value added tax. But it is desirable to cut down them for the fairness of tax burden. Eighth, the effective date of the revised tax law should be fixed. Ninth, it is necessary to reinforce publicity and to educate on tax system and administration, for reducing tax evasion or tax avoidance and encouraging faithful tax return. Tenth, as the tendency of VAT evasion of distribution industry turns out to be the highest, it is requested not only to intensify tax administration on them but also to establish system and incentives, for introducing information system in distribution industry(introducing POS system, computerization of transaction record, establishing EDI between traders).

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