• Journal of applied mathematics & informatics
• /
• v.41 no.6
• /
• pp.1377-1391
• /
• 2023

When sensitive topics such as gambling habits, drug addiction, alcoholism, tax evasion tendencies, induced abortions, drunk driving, past criminal involvement, and homosexuality are the focus of open or direct surveys, it becomes challenging to obtain accurate information due to nonresponse bias and response bias. People often hesitate to provide truthful answers. Warner introduced an ingenious method to address this issue. In this study, a new and unrelated randomized response model is proposed to eliminate misleading responses and nonresponses caused by the stigma associated with the attribute being investigated. The proposed randomized response model allows for the estimation of the population percentage with the sensitive characteristic in an unbiased manner. The characteristics and recommendations of the proposed randomized response model are examined, and numerical examples are provided to support the findings of this study.

• Analytical Science and Technology
• /
• v.36 no.1
• /
• pp.22-31
• /
• 2023

As the use of e-liquid cigarettes is rapidly increasing worldwide, it multiplies the potential risk undisclosed to the health of non- and smokers. To reduce the hazard, each country has its own set of regulations for controlling e-liquids. In Korea, the narrow definition of tobacco makes it difficult and have been steadily occurring tax evasion exploiting the difference in natural and artificial nicotine. Therefore, it is very important to distinguish source of nicotine for their regulation. To find biochemical discriminant markers, this study established analysis methods based on high-performance liquid chromatography coupled with diode array detector (HPLC-DAD) and high-performance liquid chromatography coupled with triple Quadrupole mass spectrometry (HPLC-MS/MS) for nicotine enantiomers and tobacco alkaloids targeted using the difference in pathways of nicotine biosynthesis and chemical synthesis. The method was validated by experimenting linearity (R² > 0.999), recovery (80.99-108.41 %), accuracy (94.11-109.73 %) and precision (0.04-8.27 %). Then, the results for discrimination of the nicotine obtained from analysis of 65 commercial e-liquid products available in Korean market was evaluated. The method successfully applied to the e-liquids and one sample labelled 'synthetic nicotine' for tax exemption was found to contain a natural nicotine product. This method can be used to determine whether an e-liquid product uses natural or artificial nicotine and monitor non-taxable e-liquid products. The method is more scientific than the existing one, which relies only on field evidence.

• Journal of Korean Society for Atmospheric Environment
• /
• v.28 no.5
• /
• pp.527-537
• /
• 2012

The increasing consumption of pseudo-petroleum products (PPP) has been disturbing the national petroleum market. The use of PPP lead to tax evasion, disturbance of sound trading principles, component corrosion of cars, and explosion accident. Also, PPP have emitted hazardous air pollutants (HAP) including the carcinogenic aromatic hydrocarbons, PAHs and aldehydes more than regular-petroleum products. It thus has potentials to cause many environmental and health care problems. In this study, benzene, toluene and xylene emissions from road transport vehicles due to the use of pseudo-gasoline are estimated for the year 2008. The results of our study provide emission estimates of benzene, toluene and xylene for the year as 405, 1,711, 717 tonne/yr, respectively for regular-gasoline. BTX emissions are calculated as 452~515, 1,882~2,264 and 732~752 tonne/yr when the amount of pseudo-gasoline is estimated to account for 6~13% for regular-gasoline consumption. BTX emissions increased as much as 12~27, 10~32, 2~5% by using pseudo-gasoline. It is found that the pseudo-gasoline should be the key component to produce HAP in urban area.

• International Commerce and Information Review
• /
• v.14 no.1
• /
• pp.273-299
• /
• 2012

Japan's customs ensure the safety of international trade and trade facilitation has been pursuing. To do this, AEO was introduced to this system and expanding the supply chain currently maintain security and improve customer convenience is necessary to continue to be pursued. In addition, the imposition of customs duties in accordance with changes in the environment to Tariff offenders and increased the amount of tax evasion, smuggling of narcotics, including amphetamines and response, the increase in access is required. In this paper, Japan's tariff and customs administration for the change in the future for Japan-related materials around the Treasury Department's analysis will attempt to draw implications for this.

• Journal of the Korean Applied Science and Technology
• /
• v.35 no.4
• /
• pp.1073-1080
• /
• 2018

There are several types of petroleum products used for the fuel oil, according to their respective quality standards, grades and usage. Depending on the degree of oil tax rate by country, even the same petroleum products will have price gap. The illegal mixing of cheap petroleum products, which are subject to the lower tax rate, with relatively expensive transportation fuel causes problems such as tax evasion, environmental pollution and vehicle breakdown. In order to prevent illicit production and mixing of these different petroleum products, a small amount of markers are legally added to specific petroleum products. In Korea, markers are introduced and used to prevent illegal activity that kerosene used as fuel for house and commercial boiler are mixed with automotive diesel fuels, and marker contents are analyzed to use UV-Vis spectrophotometer and high performance liquid chromatography (HPLC). In this study, we have developed a method to qualitatively and quantitatively determine the marker added to petroleum products by gas chromatography-mass spectrometry (GC-MS) without adding developing reagent or sample pre-treatments.

• Proceedings of the Korean Society of Computer Information Conference
• /
• 2016.07a
• /
• pp.141-143
• /
• 2016

2016년 5월 19일 대법원은 전원합의체판결에서 부동산 매수자가 본인 명의로 소유권이전등기를 하지 않고 등기를 매도인에게서 직접 명의수탁자로 이전하는 제3자간 명의신탁(중간생략등기형 명의신탁)의 경우 명의수탁자가 신탁부동산을 임의로 처분하여도 형사처벌를 할 수 없다는 판결을 하였다. 본 논문에서는 민법과 형법의 교차영역인 명의신탁에서 민사사건의 형사화를 지양했다는 점에서 긍정적인 평가를 하지만 이에 따른 관련법의 정비를 통한 법개정을 제안한다. 즉, 명의신탁에 관한 법제 간 모순을 극복하기 위해 '부동산 실권리자명의 등기에 관한 법률'의 개정이 요구된다. 또한 부동산소유자가 그 등기명의를 타인에게 신탁하기로 하는 명의신탁약정을 맺고 그 등기명의를 명의수탁자에게 이전하는 소위 2자간 명의신탁의 경우도 비범죄화를 함으로써 법체계의 논리성과 통일성을 확보할 필요가 있다.

• Journal of Digital Convergence
• /
• v.14 no.9
• /
• pp.181-198
• /
• 2016

This study explored the performance factors of casino information systems for foreigners, empirically examined the causal relation between these factors and the business performances through organizational trust and job satisfaction and suggested a direction to enhance the casino information systems. The result of this study showed that, firstly, information quality impacted positively on security reliability and job satisfaction. Secondly, system quality impacted positively on security reliability and job satisfaction. Thirdly, service quality impacted positively on security reliability and job satisfaction. Fourthly, security reliability impacted positively on job satisfaction through security reliability. Lastly, security reliability and job satisfaction impacted positively on business performance. This research must be continued by expanding upon the variables of this research study, and there is a need for follow up research on methods that can analyze the management performance of casino information systems from a diverse set of approaches and also research that conducts an analysis on systems that are implemented to prevent tax evasion.

• Journal of Power System Engineering
• /
• v.22 no.6
• /
• pp.67-73
• /
• 2018

Gasoline that meets the quality standards is distributed in Korea. However, consumers who use toluene or solvent mixed with gasoline have appeared due to rising crude oil prices and for the purpose of tax evasion. Gasoline quality standard is enacted by the domestic and international research reference. A wrong fuel can influence automobile performance or environmental issue. Thus, empirical data from this issue is necessary. Therefore, this research observed catalyst influence by gasoline property change and inspect influence of environment. In this study, fuel property evaluation, lean-burn evaluation, and real vehicle exhaust emission test were performed. In the result of fuel property, the fuel "A" was measured to be up to 27% less octane than the normal gasoline and the distillation property was measured 24% higher than normal gasoline. In the test result of single cylinder engine lean-burn test, the fuels "A" and "B" show torque value 20% less than the normal gasoline. As a result of vehicle test using the catalyst, the fuel "A" was increased more than the normal gasoline with 83% THC, 1,806% CO and 128% NOx, and the fuel "B" was increased more than normal gasoline with 1.6% THC, 391% CO and 142% NOx.

• Journal of the Society of Disaster Information
• /
• v.18 no.3
• /
• pp.600-608
• /
• 2022

Purpose: The purpose of this study is to examine the types of crimes taking place using NFT in P2E games, and to devise measures to prevent crimes and legal sanctions between the government and companies. Method: In order to classify crime types in the metaverse, crime types were analyzed based on the results of previous studies and current incidents. Results: Most of the crimes taking place through NFTs in P2E games are hacking, money laundering, and copyright issues. Although games are regulated in Korea, these are crimes that can occur if game regulations are loosened in the future. Therefore, crime types were classified into hacking, money laundering, tax evasion, copyright issues, and game speculation, and various cases of damage have already occurred in foreign countries. Conclusion: Currently, no crimes are occurring in Korea due to game regulations, but as seen in foreign cases, large amounts of hacking and money laundering using NFTs are taking place in Korea. this will have to be provided

• Journal of the Korea Institute of Information Security & Cryptology
• /
• v.33 no.6
• /
• pp.947-960
• /
• 2023

In Korea, traditional paper promissory notes are currently undergoing a transformation, being gradually replaced by electronic notes. This transformation is being steered under the Korea Financial Telecommunications Institute, a trusted authority. However, existing electronic systems have security vulnerabilities, including the risk of hacking and internal errors within the institute. To this end, we have defined a novel anonymous electronic promissory note system based on blockchain. We have constructed a concrete protocol and conducted security analysis of our protocol. Note that, in our protocol, every note information is committed so that the note remains undisclosed until the point of payment. Once the note information becomes public on the blockchain, it enables the detection of illicit activities, such as money laundering and tax evasion. Furthermore, our protocol incorporates a feature of split endorsement, which is a crucial functionality permitted by the Korean electronic note system. Consequently, our proposed protocol is suitable for practical applications in financial transactions.