• Title/Summary/Keyword: System necessity

Search Result 2,466, Processing Time 0.032 seconds

The Development of Education Model for CA-RP(Cognitive Apprenticeship-Based Research Paper) to Improve the Research Capabilities for Majors Students of Radiological Technology (방사선 전공학생의 연구역량 증진을 위한 인지적 도제기반 논문작성 교육 모형 개발)

  • Park, Hoon-Hee;Chung, Hyun-Suk;Lee, Yun-Hee;Kim, Hyun-Soo;Kang, Byung-Sam;Son, Jin-Hyun;Min, Jung-Hwan;Lyu, Kwang-Yeul
    • Journal of radiological science and technology
    • /
    • v.36 no.2
    • /
    • pp.99-110
    • /
    • 2013
  • In the medical field, the necessity of education growth for the professional Radiation Technologists has been emphasized to become experts on radiation and the radiation field is important of the society. Also, in hospitals and companies, important on thesis is getting higher in order to active and cope with rapidly changing internal and external environment and a more in-depth expert training, the necessity of new teaching and learning model that can cope with changes in a more proactive has become. Thesis writing classes brought limits to the in-depth learning as to start a semester and rely on only specific programs besides, inevitable on passive participation. In addition, it does not have a variety opportunity to present, an actual opportunity that can be written and discussed does not provide much caused by instructor-led classes. As well as, it has had a direct impact on the quality of the thesis, furthermore, having the opportunity to participate in various conferences showed the limitations. In order to solve these problems, in this study, writing thesis has organized training operations as a consistent gradual deepening of learning, at the same time, the operational idea was proposed based on the connectivity integrated operating and effective training program & instructional tool for improving the ability to perform the written actual thesis. The development of teaching and learning model consisted of 4 system modeling, scaffolding, articulation, exploration. Depending on the nature of the course, consisting team following the personal interest and the topic allow for connection subject, based on this, promote research capacity through a step-by-step evaluation and feedback and, fundamentally strengthen problem-solving skills through the journal studies, help not only solving the real-time problem by taking wiki-space but also efficient use of time, increase the quality of the thesis by activating cooperation through mentoring, as a result, it was to promote a positive partnership with the academic. Support system in three stages planning subject, progress & writing, writing thesis & presentation and based on cognitive apprenticeship. The ongoing Coaching and Reflection of professor and expert was applied in order to maintain these activities smoothly. The results of this study will introduce actively, voluntarily and substantially join to learners, by doing so, culture the enhancement of creativity, originality and the ability to co-work and by enhance the expertise of based-knowledge, it is considered to be help to improve the comprehensive ability.

Problems of administrative area system in Korea and reforming direction (한국 행정구역체계의 문제점과 개편의 방향)

  • ;Yim, Seok-Hoi
    • Journal of the Korean Geographical Society
    • /
    • v.29 no.1
    • /
    • pp.65-83
    • /
    • 1994
  • Sevaral problems of administrative area sysem in Korea have been brought up for a long time. Because its frame has remained since Chosun and Japanese colonial period in spite of changing local administrative environment in accordance with rapid industrialization and urbanization. Recent reform of city (Shi)- county (Gun) integration is derived from this argument. But problems which permeate deeply overall system cannot be solved by partial reorganization of Shi-Gun. They may be rationalized only through the reform of the whole system. The aims of this study are to analyze problems of administrative area system entirelr and to discuss the direction of its reform from that point of view. Major problems of administrative area system are summed up into the followings. Firstly, it is found that administrative hierarchies are too many levels. Contemporary administrative hierarchical structure is 4 levels: regional autonomous government (Tukpyolshi, Jik'halshi, Do), local autonomous government (Shi, Gun), two leveis of auxiliary administrative area (Up, Myun and Ri). These hierarchies were established in late period of Chosun which transportation was undeveloped and residential activity space was confined. But today developing transportion and expanding sphere of life don't need administrative hierarchical structurl with many levels. Besides developing administrative technology reduces administrative space by degrees. Many levels of contemporary administrative hierarchical structure are main factor of administrative inefficency, discording with settlement system. Second problem is that Tukpyolshi and Jik'halshi - cities under direct control of the central government as metropolitan area - underbounded cities. Underbounded city discomforts residential life and increases external elects of local pulic services. Especially this problem is Seoul, Pusan and Daegu. Third problem is that Do-areas are mostly two larger in integrating into single sphere of life. In fact each of them consistes of two or three sphere of life. Fourth Problem is metropolitan government system that central city is seperated from complementary area, i.e. Do. It brings about weakening the economic force of Do. Fifth problem is that several cities divided single sphere of life. It is main factor of finantial inefficency and facing difficult regional administration. Finally necessity of rural parish (Myun.) is diminished gradually with higher order center oriented activty of rural residents. First of all administrative area system should corresponds with substantial sphere of life in order to solve these problems. Followings are some key directions this study proposes on the reform of administrative area system from that standpoint. 1. Principles of reorgnization -- integration of central dty with complementary area. -- correspondence of administrative hierarchical structure with settlement system. -- correspondence of boundary of administrative area with sphere of life. 2. Reform strategy -- Jik'halshi is integrated with Do and is under the contol of Do. -- Small Seoul shi (city) which have special functions as captal is demarcated in Seoul tukpyolshi and 22 autonomous distrcts of Seoul tukpyolshi is integrated into 3-4 cities. -- Neighboring cities (Shies) in single sphere of life are intrgrated into single city (Shj). -- Myun and Ri are abolished in rural region and new unit of local administrative area on the basis of lowest order sphere of life into which 3-4 Ries are integrated replaces them.

  • PDF

A Legal Study on the Certificate System for Light Sports Aircraft Repairman (경량항공기 정비사 자격증명제도에 관한 법적 고찰)

  • Kim, Woong-Yi;Shin, Dai-Won;Lee, Gi-Myung
    • The Korean Journal of Air & Space Law and Policy
    • /
    • v.33 no.1
    • /
    • pp.175-204
    • /
    • 2018
  • Recently, the aviation leisure business has been legislated, and related industries have become active base with increasing the light sports aircraft within the legislation system. However, in the light sports aircraft safety problem, it is often mentioned that the flight is in violation of the regulations, the lack of safety consciousness of the operator and lack of ability, and the personal operators have a risk of accident of light aircraft such as insufficient safety management and poor maintenance. At present, the maintenance of light sports aircraft is carried out by the A & P mechanic in accordance with the relevant laws and regulations, but it is difficult to say that it is equipped with qualification and expertise. It is not a legal issue to undertake light sports aircraft maintenance work on the regulation system. However, the problem of reliability and appropriateness is constantly being raised because airplanes, light sports aircraft, and ultra-light vehicle are classified and serviced in a legal method. Although legal and institutional frameworks for light sports aircraft are separated, much of it is stipulated in the aviation law provisions. Light sports aircraft maintenance work also follows the current aircraft maintenance system. In the United States, Europe, and Australia where General Aviation developed, legal and institutional devices related to maintenance of light aircraft were introduced, and specialized maintenance tasks are covered in the light aircraft mechanics system. As a result of analysis of domestic and foreign laws and regulations, it is necessary to introduce the qualification system for maintenance of light aircraft. In advanced aviation countries such as the United States, Europe, and Australia, a light sports aircraft repairman system is installed to perform safety management. This is to cope with changes in the operating environment of the new light sports aircraft. This study does not suggest the need for a light aircraft repairman system. From the viewpoint of the legal system, the examination of the relevant laws and regulations revealed that the supplementary part of the system is necessary. It is also require that the necessity of introduction is raised in comparison with overseas cases. Based on these results, it is necessary to introduce the system into the light aircraft repairman system, and suggestions for how to improve it are suggested.

Recognition Level of Organization, Motivation and Job Satisfaction Factors of the Staff of Health Centers (보건소직원의 조직에 대한 인식과 동기부여요인 및 직무만족요인)

  • 남철현;위광복
    • Health Policy and Management
    • /
    • v.10 no.3
    • /
    • pp.19-49
    • /
    • 2000
  • This study was conducted to help staff members of health centers manage personnel by examining the staff members' recognition level of organization structure of health centers, their motivation, their job satisfaction level and its related factors. Data were collected from 471 staff members of 14 health centers from March 3, 1999 to April 30, 1999. The results of this study are summarized as follows. In recognition levels of organization structure of health centers, the recognition level of necessity of discretion right was highest(3.55 points on the base of 5 points), while the recognition level of the location of decision making right was lowest(2.77 points). The general recognition of organization structure of health centers was 3.06 points, the suitability of division of duties was 3.05 points, and the optimum of manpower and budget was 2.93 points. The staff members' general recognition level of the organization structure appeared significantly higher in case of the groups of small and medium sized cities, above fifties, below high school graduate, above the sixth grade, public service experience of above 20 years, service period of below 2 years at present post, and average monthly salary of one million, eight hundred and ten thousand won. In the recognition level of the location of decision making right, the groups of big cities, male, the married, above the sixth grade, health and administration posts, average monthly salary of one million, three hundred and ten thousand won to one million, and eight hundred thousand won were significantly higher than the other groups. The recognition level of necessity of discretion right was higher in case of the groups of the twenties, the unmarried, above college graduate, nursing post, public service experience of below 5 years, service period of below 2 years at present post, and average monthly salary of below eight hundred thousand won. In the recognition level of suitability of division of duties, the groups of small and medium sized cities, the married, medical technicians, public service experience of above 20 years, and service period of below 4 years at present post were significantly higher than the other groups. In the staff members' recognition levels of organization management, the recognition level of opinion response when making decision was highest(2.92 points). The recognition level of rationality of the target amount establishment method was 2.88 points and the recognition level of personnel management was 2.63 points. The recognition level of personnel management was significantly higher in case of the groups of small and medium sized cities, the forties, above the sixth grade, medical technicians, public service experience of above 20 years, service period of below 2 years at present post, and average monthly salary of above one million, eight hundred and ten thousand won. In the recognition level of opinion response when making decision, the groups of small and medium sized cities, female, the eighth grade, health and administration posts, and service period of below 2 years at present post were higher than the other groups. The recognition level of rationality of the target amount establishment method was significantly higher in case of the groups of above fifties, below high school graduate, above the sixth grade, medical service post, and public service experience of 15 to 20 years. The factors significantly influencing sanitation were sex, education level, the period of public service experience, general recognition of organization structure, recognition of necessity of discretion right, recognition of suitability of division of duties, and recognition of opinion response when making decision. The factors which significantly influenced motivation were marital status, grade, recognition of the location of decision making right, recognition of necessity of discretion right, recognition of division of duties, recognition of opinion response when making decision, and sanitation. Sex, education level, recognition of suitability of division of duties, recognition of the target amount establishment method, and motivation influenced job satisfaction significantly. The factors significantly influencing organization culture were age, the period of public service experience, service period at present post, recognition of optimum of manpower and budget, recognition of suitability of division of duties, recognition of opinion response when making decision, and recognition of rationality of the target amount establishment method. In the coming days, the staff members' job satisfaction level must be increased through motivation and efficient conduct of duty must be accomplished through rational organization structure and management. Moreover, change of the staff members' consciousness and administrative system which are suitable for local autonomy system have to be established with increase of local residents' consciousness level and education level. Forming organization culture by reformative idea which fits the new era, public health service by the Community Health Act and health education service by the Health Promotion Act must be carried out efficiently. In doing so, financial support of central government and active efforts and concerns of local governments have to be devoted in order to get public health service in which peculiarity of the community is considered to be pursued well.

  • PDF

Comparison of Color Quality, Winter Color, and Spring Green-up among Major Turfgrasses Grown under Three Different Soil Systems (세 종류 잔디지반 구조에서 주요 초종의 엽색품질, 동절기 색상 및 이른 봄 녹화 특성비교)

  • Kim, Kyoung-Nam
    • Horticultural Science & Technology
    • /
    • v.31 no.3
    • /
    • pp.259-268
    • /
    • 2013
  • This study was carried out to evaluate the visual turfgrass's color quality, winter color, and spring green-up under three different soil systems and to make a practical use for sports turf design and construction. Several turfgrasses were evaluated in multi-layer, USGA and mono-layer systems. Turfgrass entries in the study comprised of 3 cultivars from Korean lawngrass (Zoysia japonica Steud.) of typical warm-season grass (WSG) and 3 blends and 3 mixtures from Kentucky bluegrass (KB, Poa pratensis L.), perennial ryegrass (PR, Lolium perenne L.), and tall fescue (TF, Festuca arundinacea Schreb.) of cool-season grass (CSG). Significant differences were observed in the turfgrass's color quality, winter color, and spring green-up in the study. Seasonal variation of visual turf color greatly occurred according to soil systems and turfgrasses. Multi-layer and USGA systems were highly associated with better visual color ratings, as compared with mono-layer system. Regardless of soil system, visual turf color in all entries was better from spring to fall than in winter. Great color differences were observed during a period of early December to early spring. CSG produced a better color quality over WSG in any soil system. Overall color ratings for CSG were KB > PR > Mixtures > TF. As for a winter color, its ranking was USGA > multi-layer > mono-layer system. No difference was found in winter among cultivars of Korean lawngrass, being completely brown, but great differences among CSG. Rated best for winter color was PR, followed by CSG mixtures, KB and finally TF in order. It was generally conceded that fast green-up in spring was greatly related with multi-layer over mono-layer system and also CSG over WSG. Among CSG, TF had a fastest green-up. PR was also fast in green-up, but poor in color uniformity. KB, however, was the slowest due to shallow rooting system, when compared with other CSGs. These results demonstrate color differences were greatly variable according to soil systems and also among turfgrass species. A precise decision should be made in selecting turfgrass species and soil system. Multi-layer and USGA systems were considered as the suitable one for turfgrass color quality, winter color and spring green-up. It is a great necessity to combine proper soil system, right turfgrass species, and appropriate mixing rates by a concept-oriented approach, when establishing garden, parks, soccer field, and golf courses and so on.

Ways to Restructure Science Elective Courses in Preparation for the High School Credit System and the 2022 Revised Curriculum (고교학점제와 2022 개정 교육과정에 대비한 과학과 선택과목 재구조화 방안 탐색)

  • Lee, Il;Kwak, Youngsun
    • Journal of The Korean Association For Science Education
    • /
    • v.41 no.2
    • /
    • pp.145-154
    • /
    • 2021
  • This study aims to investigate teachers' perceptions of the composition of high school science elective courses ahead of the 2022 curriculum revision, and to derive implications for the organization of the 2022 revised science curriculum in preparation for the full implementation of the high school credit system. To this end, a survey was conducted by randomly sampling high schools across the country. A total of 192 science teachers responded to the questionnaire. In addition, 12 high school science teachers were selected as a focus group, and in-depth interviews were conducted to investigate opinions on the restructuring of elective courses in science. Main research results include 129 (67.2%) science teachers in the survey answered that the current 2015 curriculum's science and elective courses system should be maintained. In the next curriculum, when reconstructing science elective subjects, it is necessary to provide an opportunity to experience the entire contents of each science field through Science I·II system as before, and to ensure student choice in preparation for the credit system. In addition, the opinion that general elective subjects should be organized to include all the contents of science I and II subjects was the highest. Through in-depth interviews, science teachers emphasized that the current science I subject system allows access to the content areas of science as much as possible as the number of subjects is small, and that subjects, such as physics, where the hierarchy of concepts is important, should deal with important content within one subject rather than divided by area. On the other hand, in the current I subject system, there is no subject for liberal arts students to choose from, so teachers suggested that science electives should be organized by subdividing each content area. Based on the research results, the necessity of organizing high school science elective courses in consideration of the purpose of the high school credit system, ways to organize science-convergence elective courses as subjects for all students regardless of career aptitude, ways to organize science-career elective courses, and ways to organize science elective courses in connection with the college admission system were proposed.

A Study on the Cooperative Marketing of Fishery Products in Korea (수협 마아케팅에 관한 연구)

  • 안세원
    • The Journal of Fisheries Business Administration
    • /
    • v.17 no.1
    • /
    • pp.77-106
    • /
    • 1986
  • In the field of fisheries, there is at the apex Central Federation of Fishery Cooperatives, established under the Fishery Cooperatives Law(1962), It is a multipurpose organization with a membership of 105 cooperatives, 87 regional cooperatives, 15 business-type cooperatives and 3 manufactures' cooperatives. Accordingly, this thesis examines the marketing of fishery cooperatives in Korea, and in particular considers the marketing channel strategy of fisheries products. No company can perform by itself all the activities involved in the production and distribution of its products and services to its final markets. It must work with other firms to get the job done. Thus marketing channel firms of the fisheries products include primarily the fishery cooperatives, the licensed In the field of fisheries, there is at the apex Central Federation of Fishery Cooperatives, established under the Fishery Cooperatives Law (1962). It is a multipurpose organization with a membership of 105 cooperatives, 87 regional cooperatives, 15 business-type cooperatives and 3 manufactures' cooperatives. Accordingly, this thesis examines the marketing of fishery cooperatives in Korea, and in particular considers the marketing channel strategy of fisheries products. No company can perform by itself all the activities involved in the production and distribution of its products and services to its final markets. It must work with other firms to get the job done. Thus marketing channel firms of the fisheries products include primarily the fishery cooperatives, the licensed dealers and the merchant middlemen. The goal of marketing is in matching of segments of supply and demand. Every producer seeks to the link the marketing channel firms that will help it accomplish its objective best. This thesis tries to attempt to improve the present Korean Fishery Cooperatives marketing activities. The purpose of the operation of fishery cooperatives is to guarantee the profits of fisherman as well as the interests of general consumers by eliminating the inordinate profits of middlemen and by narrowing other market margins. Fishery cooperatives marketing activity functions forming a self-helf organization for economic protection of producers themselves, and acting as a market reformational institution through its transaction by group. The following are the characteristics of fishery cooperatives marketing. \circled1 Fishery cooperatives is organized with an economic factor and a personnel factor. \circled2 Fishery cooperatives is non-profit organization. \circled3 The members of fishery cooperatives is independent constitution of economy, but they are closely connected with the cooperative. \circled4 Fishery cooperatives is a mutual aid organization. The objective of an efficient marketing strategy may be well described by the common saying provides the right product at the right time, the right place, and the right price. But it is quite true that the Korean Fishermen's Cooperative can be said to owe its development to the successful implementation of the marketing system. The use of the marketing system has resulted in the following marketing strategy. 1. The direct marketing system. \circled1 The cooperation between the fishery cooperatives and the other cooperative through the collection and delivery center. \circled2 The selling between the fishery cooperatives and the large scale retailers through the process industry. 2. The vertical marketing system. \circled1The fishermen's cooperative to be nominated by wholesaler in the terminal market. \circled2 Contracted vertical marketing system. \circled3 Abolition of selling by double auction in the landing and the terminal market. 3. The physical distribution system. \circled1 The need for adoption of cold chain system to connect production directly to consumption. \circled2 The need for more expansion of landing markets and terminal market facilities. Solutions to the problems of the Korean fishery are made possible through effective functioning of cooperative marketing activities of fishery products. The marketing concept of fishermen's cooperative lies in the satisfaction of consumer needs. According to the marketing concept fishermen's cooperative should try to satisfy customer's needs through a coodinated set of activities that allows the organization to achieve its goal. Providing satisfaction to customers is the major trust of the marketing concept. To do this, a business must find out what will satisfy customers. With this information the cooperative sells to the greatest possible number of customers through the most efficient sales and marketing channels. Economic rationality of fishermen's cooperative marketing lies in reduction of marketing cost and elimination of intermediate institutions. Cooperative marketing and direct marketing are both indispensable marketing factors for a new cooperative organization among the manu ways. The cooperation between the fishermen's cooperative and the others cooperative, and vertical marketing system are the most necessary ones. Propulsion of cooperative marketing system could not be successful without the support of the marketing instituion's help. Consequently, successful cooperative marketing ought to lead to the necessity not only for the improvement of marketing organization, but for the application of a new marketing concept in the fishermen's cooperative.

  • PDF

The Research about the Classification System Improvement and Cord Development of Korean Classification of Disease on Oriental Internal Medicine (한국표준질병사인분류중 한방내과영역의 분류체계 개선 및 진단명 구성에 관한 연구)

  • Lee, Won-Chul
    • The Journal of Internal Korean Medicine
    • /
    • v.31 no.1
    • /
    • pp.1-10
    • /
    • 2010
  • Objectives : It is necessary that the international classification of diseases (ICD) be examined in order to comprise the third revision of the Korean Classification of Disease on Oriental Medicine (KCD-OM) and disease classification in the oriental internal medicine field. It is essential that the selection, classification and definition of disease and pattern names of oriental concepts in internal medicine be clear. Since 2008, the fifth revision of the Korean Classification of Disease (KCD-5) has been used in Korea. It was required to use the reference classification from the Oriental medicine area based on the ICD-10. Methods : In this review, the necessity for, meaning of and content of the third revision are briefly described. The ICD system was reviewed and KCD-OM was reconstructed. How diagnosis in the oriental internal medicine area had changed is discussed. Review and Results : In 1973, the disease classification of oriental medicine was established the basis on the contents of Dongeuibogam. It was irrespective of the ICD. As to the classification system in the Oriental internal medicine field, systemic disease was comprised of wind, cold, warm, wet, dryness, heat, spirit, ki, blood, phlegm and retained fluid, consumptive disease, etc. Diseases of internal medicine comprised a system according to the five viscera and the six internal organs and followed the classification system of Dongeuibogam. The first and second revisions were of the classification system based on the curriculum in 1979 and 1995. In 1979, in the first revision, geriatric disease and idiopathic types of disease were deleted, and skin disease was included among surgery diseases. This classification was expanded to 792 small classification items and 1,535 detailed classification items to the dozen disease classes. In 1995, in the second revision, it was adjusted to 644 small classes and 1,784 detailed classification items in the dozen disease classes. KCD-OM3 did KCD from this basis. It added and comprised the oriental medical doctor's concept names of diseases considering the special conditions in Korea. KCD-OM3 examined the KCD-OMsecond revised edition (1994). It improved the duplex classification, improper classifications, etc. It is difficult for us to separate the disease names and pattern names in oriental medicine. We added to the U code and made one classification system. By considering the special conditions in Korea, 169 codes (83 disease name codes, 86 pattern name codes) became the pre-existence classification and links among 306 U codes of KCD-OM3. 137 codes were newly added in the third revision. U code added 3 domains. These are composed of the disease name (U20-U33, 97 codes), the disease pattern name (U50-U79, 191 codes) and the constitution pattern name of each disease (U95-U98, 18 codes). Conclusion : The introduction of KCD-OM3 conforms to the diagnostic system by which oriental medical doctors examine classes used with the basic structure of the reference classification of WHO and raises the clinical study and academic activity of the Korean oriental medicine and makes the production of all kinds of nation statistical indices possible. The introduction of KCD-OM3 promotes the diagnostic system by which doctors of Oriental medicine examine classes using the association with KCD-5. It will raise the smoothness and efficiency of oriental medical treatment payments in the health insurance, automobile insurance, industrial accident compensation insurance, etc. In addition, internationally, the eleventh revision work of the ICD has been initiated. It needs to consider incorporating into the International Classification of Diseases some of every country's traditional medicine.

A Study on the Evaluation System of the Stage of Use for the Quality Management of National Textbooks in the Basic Curriculum of Special Education (특수교육 기본교육과정 국정 교과서 질 관리를 위한 사용 단계 평가 체제 연구)

  • Shin, Seoyoung
    • Journal of the International Relations & Interdisciplinary Education
    • /
    • v.1 no.2
    • /
    • pp.48-67
    • /
    • 2021
  • This study investigated the perception of special teachers regarding the establishment of an evaluation system in the textbook use stage to manage the quality of textbooks developed as government-run books, and proposed a plan to establish a textbook evaluation system based on the results. For research, the quality management system was examined as a development stage and a use stage. And then, the necessity of a use stage evaluation system was raised as a quality management system for the use stage. Next, in order to find a way to establish an evaluation system in the use stage, the survey responses of 159 special teachers nationwide were analyzed. As a result of the analysis, the average satisfaction with textbooks of special teachers using basic curriculum textbooks was 3.3 points, and the perception that textbook evaluation at the stage of use was 4.02 was higher than the satisfaction. In the method of establishing a use-stage evaluation system, teachers (98.7%), independent platform construction (62.2%), regular evaluation (49.4%), and questions (50.6%) mixed with scale questions and open questions were preferred. In addition, the evaluation results were "disclosed only to those certified as users (55.1%), and the timing of reflecting the evaluation results was "when developing the next textbook" (41.0%). Based on the research results, it was suggested to establish an independent evaluation platform to establish a system for evaluating the use of basic curriculum textbooks, but to identify "textbook usability" so that all textbook users can evaluate it without burden and to review the revision of evaluation results through the Quality Management Committee organization. In addition, it was proposed to operate an integrated development-use-evaluation platform by allowing the evaluation platform to be equipped with textbooks already developed and various contents produced by teachers who are users.

A Study on Solutions to the Problems of the Current Tax Appeal System (조세심판청구제도의 문제점에 관한 개선방안)

  • Park, Sang-Bong
    • Management & Information Systems Review
    • /
    • v.35 no.2
    • /
    • pp.67-81
    • /
    • 2016
  • The purpose of this study was to investigate lots of problems that the current tax appeal system has, which are becoming serious issues as tax appeal cases are recently increasing. Those problems include the unreasonable procedure and period of deliberation on tax appeal cases, permission of a same tax appeal by more than one governmental agencies and the compulsory transposition system of tax appeal cases. All of these problems should be rectified in order to ensure that the currently tax appeal system protect taxpayers' rights and interests effectively. According to the current tax appeal system, the period from the receipt of tax appeal cases to ruling on them is up to 90 days. This is unrealistic, so that period should be allowed to be extended if those cases about more complicated taxation or if they are even harder to be treated for any reason. At present, chief of Tax Tribunal has to unconditionally accept resolution from the meeting of tax judges and make a ruling accordingly because he has no right to reject that resolution. But now, it's time to establish legal grounds based on which the chief suggests the tax judges to reconsider their resolution if it is undoubtedly wrong. Currently, there's a relatively little acceptance of tax appeals from people who can't financially afford to designate a proxy for them. To solve this problem, lots of efforts to make socially recognized the necessity to relive those people's rights and interests and make widely known the Public Proxy of Tax Appeal System. The current tax appeal system allows the Board of Audit and Inspection to be an appealer. This means taxation may be deliberated on by more than one governmental agencies. It is so inefficient. Therefore, tax appeal by the board should be only about taxation that they found unacceptable by audit and inspection. Except for this, it is not allowed that the Board of Audit and Inspection file tax appeals that are, in turn, necessarily transported to the National Taxation. Esecially, the transposition should be a procedure that is occasionally taken. In sum, this study investigated problems with the current tax appeal system, and made suggestions about solutions that are not theoretical but practical.

  • PDF