• Journal of the Korean Home Economics Association
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• v.38 no.11
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• pp.63-75
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• 2000

To identify the actual situation of financial information disclosure, a content analysis was performed on pamphlets of a time deposit and a new reserve trust offered by banks and other financial institutes. Although consumers required information on interest rate, tax favor, loan service, protection of brink depositors and bank security to select a financial service account, informations offered on pamphlets are not sufficient. Therefore concrete way of information offer system shoed be developed. In offering interest rate, interest rate after tax deduction or payment at maturity should be also mentioned. Information on tax favor, protection of bank depositors and bank security should be contained in pamphlets as well. Use of easy terms and notes are recommended for developing pamphlets for financial products.

• Journal of Digital Convergence
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• v.12 no.7
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• pp.95-101
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• 2014

In this study, we look at the current state of the inheritance system of family business in korea, you are trying to present a remedy for the activation of family business succession. The family business inheritance tax assistance benefits at the time, it is necessary to define the effect that offers the advantage of tax support to reflect correctly, the scope of its application subject property, easy to match the requirements of the family business succession is family business succession Small Business issue of effectiveness of the system has not emerged, there is a need to strengthen the requirements of family business succession that takes into account the reality of small and medium-sized enterprises. In addition, if you provide the inheritance tax deduction for the inheritance of the family business, only to inherit the family business of a substantial tax advantages help to move back, the provisions of the post-management is necessary.

• KDI Journal of Economic Policy
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• v.13 no.4
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• pp.59-90
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• 1991

The purpose of this paper is to determine whether the rate schedule of the Korean income tax system embodies the theoretically desirable distribution of the tax burden by income classes. The paper follows the approach of Young (1990) who has estimated the utility function and calculated the magnitude of sacrifice, i.e., the tax burden. The main point of the study is to estimate the utility function. The estimation results may differ if different data sets are used. Therefore, this paper employs the effective as well as the nominal tax rate schedule. The findings derived in this paper are 1) that the effective rate schedule is more appropriate in estimating the utility function; 2) that the middle class has born the relatively heavier burden over time; 3) that the current income tax credit scheme curtails the tax burden on the middle class while intensifying the tax burden of the lower and upper income classes; 4) that reducing the amount of deduction moves the distribution of tax burdens by income classes closer to the theoretically desirable model; 5) that the rate schedule of the Korean income tax system, particularly in 1991, did not conform to the desired model as did the tax systems of developed countries such as the United States, Italy, Japan, and Germany.

• Korean Journal of Construction Engineering and Management
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• v.11 no.2
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• pp.64-73
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• 2010

The stagnation of unsold houses is recently aggravated due to domestic and overseas crisis of finance and real-sector economy and domestic housing construction is in serious difficulty. Thus, tax support is necessary for national housing construction. Due to the current tax exemption system of national housing, V.A.T. paid in the construction of national housing is not deducted. Namely, it is ascribed to consumer as it is reflected in the construction cost. This research intends to analyze the limit of V.A.T. tax exemption system, to present the necessity of applying zero rate and to calculate the scale of non-deduction of V.A.T. purchase tax amount for national housing by analyzing the construction site of apartment house of house constructor in order to analyze the effect of zero rate when it is applied on the basis of above ground. In the zero rate system, V.A.T. is not collected from the consumers like the present tax exemption system. However, the purchase tax amount borne in the construction of national housing is deducted totally. As purchase tax is deducted, constructor will promote supplying national housing thanks to the effect of solving financial difficulties and improving liquidity. Since the architecture cost and parceling-out price can be lowered due to the improved liquidity of constructor, the policy will actually help the people without house.

• The Journal of Fisheries Business Administration
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• v.50 no.1
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• pp.1-15
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• 2019

Offshore trap fishery managers have payed in advance to attract excellent fishing crew in the minium grantee lay system. This practice can intensify competition among fishery management bodies and increase the burden of fishery manager about income tax and four social insurance programs. The purpose of this study is to identify the problems of advance payment practice in terms of fishery manager in offshore trap fishery. The main results of this study are as follows. First, under the TYPE 1 model, which is the current wage payment manner, there is a risk that fishery manager will not able to return the prepayment paid in advance when the income of fishery management bodies decrease. Second, the TYPE 2 or the TYPE 3 model which reduces or abolishes advance payment can alleviate the burden of fishery manager relative to the deduction of redemption amount, incentive to induce artificial expenses, income tax and four social insurance programs. In conclusion, advance payment practice in offshore trap fishery is placing a heavy burden on the fishery manager. In order to solve these problems in the future, we need to find solutions through similar case studies.

• Journal of Digital Convergence
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• v.16 no.8
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• pp.109-116
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• 2018

This study examines legal regulations and major issues related to income taxation of religion in the income tax law enacted from 2018, and examines the right improvement method. The purpose of this study is to propose an improvement plan through the analytical review of the legal issues related to the income of religion in 2018 and the main issues of taxation. The results of this study are as follows: First, it is the best way to define religious income as a separate item in earned income. Second, it is the best way to apply the deduction system for earned income in the application of deductible expenses. Third, precise and transparent reporting on income of religious persons is required, and a measure should be enforced to impose withholding tax obligations. Fourth, in order to restore transparency and reliability of expenditure related to religious activities, it should be expanded to submit details of total income and expenditure of religious groups. This study provides practical implications for the related field research by providing the starting point and basic data of the discussion on the income taxation system of the religious person.

• The Journal of the Korea Contents Association
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• v.16 no.4
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• pp.211-223
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• 2016

Pro bono, a type of voluntary activity, has been considered important in enhancing desirable voluntary activities in our society. This study conducts research on the concept and sustainability of pro bono activities. In doing that, the study conducts focus group interviews with the pro bono activists who have been doing voluntary works for at least six months. Particularly, the study focuses on how to stimulate the participation of people with expertise in probono voluntary activities. The findings suggest that hub-centers be established in managing and connecting probono activities among probono volunteers and keep them motivated. Even though probono activism assume the principles of voluntarism and no-salary, it is necessary to provide potential probono volunteers with several incentives such as tax break and income tax deduction.

• Journal of Korean Society on Water Environment
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• v.31 no.6
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• pp.715-722
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• 2015

Four major river basin in Korea has been managed with Total Maximum Daily Load(TMDL) System. Water quality indicators as targeted pollutants for TMDL were BOD and TP. In order to satisfy water quality criteria, government allocation using public treatment facilities and its action plan has been used. However, the role to improve water quality were recently faced to its limitation. It is time to require the role of non-government allocation in private discharge facilities to control good water quality. This study investigated three different scenarios in reduction demands of non-government allocations about industry and private sewages. The three different scenarios were discharge under 1) legal water quality standard, 2) water quality level in 2011 and 3) current water quality level with maximum value in group. The results showed that reduction potential in water discharge for TP indicator was 1,118kg/day, under second scenario with 20% of deduction. This results arrived at 42% of whole reduction potential costs and 0.012mg/L improvement in water quality. In conclusion, to intrigue voluntary participation in non-government allocation, various benefits such as tax reduction, tax exemption, and water quality trading should be provided.

• Journal of Digital Convergence
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• v.13 no.9
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• pp.89-98
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• 2015

To celebrate the convergence era, Park Geun-Hye government has adhered to the principle sets out to secure revenue no tax increase due to the underground economy legalization, etc. Recently due to the tax deduction policies such as cash receipts and credit card is like getting better transparency on income. However, focusing on the self-employed Evaded income scale is increasing steadily. For the underground economy legalization, it has the plan to increase the transparency of the capital market due to the strengthening of the cash receipt system and the mobile payment market. The purpose of this study is that it hopes the domestic mobile payment market is expanding for the underground economy legalization. To this end, domestic financial companies are hoping to develop a variety of additional services. And the mobile payments market is hoping to gain the trust our customers due to safety and security, etc. As a result the underground economy is expected to disappear naturally.

• Management & Information Systems Review
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• v.39 no.3
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• pp.1-16
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• 2020

The current tariff return system requires tax officials to calculate tax amount by themselves and pay the tax amount on their own responsibility. In other words, in principle, the duty and responsibility of reporting payment system are imposed only on the taxee who is required to calculate and pay the tax accurately. In case the tax payment system fails to fulfill the duty and responsibility, the additional tax is imposed on the taxee by collecting the tax shortfall and imposing the tax deduction on For this reason, item classifications, together with tariff assessments, are the most difficult and could pose a significant risk to entities if they are misclassified. For this reason, import reports are consigned to customs officials, who are customs experts, while paying a substantial fee. The purpose of this study is to classify HS items to be reported upon import declaration and to indicate HS codes to be recorded on import declaration. HS items were classified using the attached image in the case of item classification based on the case of the classification of items by the Korea Customs Service for classification of HS items. For image classification, CNN was used as a deep learning algorithm commonly used for image recognition and Vgg16, Vgg19, ResNet50 and Inception-V3 models were used among CNN models. To improve classification accuracy, two datasets were created. Dataset1 selected five types with the most HS code images, and Dataset2 was tested by dividing them into five types with 87 Chapter, the most among HS code 2 units. The classification accuracy was highest when HS item classification was performed by learning with dual database2, the corresponding model was Inception-V3, and the ResNet50 had the lowest classification accuracy. The study identified the possibility of HS item classification based on the first item image registered in the item classification determination case, and the second point of this study is that HS item classification, which has not been attempted before, was attempted through the CNN model.