• The Journal of the Institute of Internet, Broadcasting and Communication
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• v.21 no.1
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• pp.19-26
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• 2021

The purpose of this study is to provide an environment that can support the development of the virtual asset industry. The limiting factors and countermeasures currently possessed by the virtual asset industry were considered in terms of legal and institutional aspects, technical aspects, and market aspects.Small businesses classified as virtual asset operators have difficulty meeting the government's requirements.Accordingly, SMEs with insufficient funds and manpower are withdrawn from the market, creating an environment where only large-scale enterprises with capital power survive.It is difficult to develop desirable technologies and markets in the virtual asset technology industry. In addition, small and medium-sized companies may be expelled from the market, causing damage to current users. Therefore, in terms of legal and institutional aspects, there is a lack of an exact scope of virtual asset providers, and thus it is necessary to respond to the controversial elements of virtual asset providers. In terms of technology, it is necessary to cope with the slowdown of the P2P method, the difficulty in recovering errors, and the absence of operational experts. Therefore, technology standardization and stabilization are required, and efforts must be made to cultivate operational technical personnel who can support them.In terms of the market, it is necessary to prepare measures to protect users of virtual assets and to establish countermeasures for companies operating virtual assets against weak user protection, inadequate application of the AML method, and limitations of taxation. This study is expected to contribute to active utilization support or related policies in the virtual asset industry.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.15 no.7
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• pp.2377-2398
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• 2021

In the recent modernized world, utilization of natural resources (renewable & non-renewable) is increasing drastically due to the sophisticated life style of the people. The over-consumption of non-renewable resources causes pollution which leads to global warming. Consequently, government agencies have been taking several initiatives to control the over-consumption of non-renewable natural resources and encourage the production of renewable energy resources. In this regard, we introduce an IoT powered integrated framework called as green home architecture (GHA) for green score calculation based on the usage of natural resources for household purpose. Green score is a credit point (i.e.,10 pts) of a family which can be calculated once in a month based on the utilization of energy, production of renewable energy and pollution caused. The green score can be improved by reducing the consumption of energy, generation of renewable energy and preventing the pollution. The main objective of GHA is to monitor the day-to-day usage of resources and calculate the green score using the proposed green score algorithm. This algorithm gives positive credits for economic consumption of resources and production of renewable energy and also it gives negative credits for pollution caused. Here, we recommend a green score based tax calculation system which gives tax exemption based on the green score value. This direct beneficiary model will appreciate and encourage the citizens to consume fewer natural resources and prevent pollution. Rather than simply giving subsidy, this proposed system allows monitoring the subsidy scheme periodically and encourages the proper working system with tax exemption rewards. Also, our GHA will be used to monitor all the household appliances, vehicles, wind mills, electricity meter, water re-treatment plant, pollution level to read the consumption/production in appropriate units by using the suitable sensors. These values will be stored in mass storage platform like cloud for the calculation of green score and also employed for billing purpose by the government agencies. This integrated platform can replace the manual billing and directly benefits the government.

• 한국사회정책
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• v.24 no.4
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• pp.3-29
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• 2017

The study checked whether the trade-off relationship between the home ownerhip and welfare by Kemeny and Castles was still valid in four welfare regimes, and analysed the factors of change and stability on rate of home ownership between social democratic states and southern european states. Based on the results of the study, the relationship between housing ownership and public expenditure was confirmed only in the liberal welfare regime and in the conservative welfare regime, as evidenced by the 2014 data collection. Second, social democratic states have dramatically increased housing mortgage loans and showed signs of housing commodification but southern european states have showed pre commodification of housing, maintained comparatively whole home ownership and low mortgage loans. Third, social democratic states has resulted in a rise in housing demand and housing prices, through reduced new housing and social rented housing construction, home owenership friendly taxation and generous lending policies, but southern european states have maintained a stable housing demand and housing prices thanks to the rich housing stocks, extended family, self provision and self promotion by close relatives, and intergenerational inheritance and transfers of housing. Although sequence of the equity ownership and welfare are still unclear, it is not a rational alternatives to induce housing ownership through large mortgage loans.

• The Journal of the Convergence on Culture Technology
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• v.7 no.1
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• pp.140-144
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• 2021

We humans try to pursue a better living environment along with the development of modern civilization. In particular, it is a reality that a lot of efforts are being made to improve food, clothing, and shelter. Among them, the concept of housing serves as a major function to improve the quality of life. However, the government's excessive tax rate regulation policy surrounding the sale of such houses is actually inducing annual or monthly rent expenses. Furthermore, it is a reality that even home sales are not being handled smoothly. In general, the cost of owning a house (apartment, etc.) can be divided into acquisition and possession. In addition, a lot of taxes are borne by long-term housing. Subsequently, due to the increase in the transfer tax rate due to the sale of houses, the disposal of property rights is not free. This serves as a limiting factor for market principles. If the tax rate for the transfer of multi-homed people is raised, it can cause a phenomenon that encourages yearly or monthly rent. This is a part where it seems necessary to reduce the transfer tax rate according to the multi-year retention period. If you hold it for 20 years after acquisition, you have paid a lot of taxes and returned your profits. For that reason, you should not impose a transfer tax for trading. The application of the tax-free principle for houses held for more than 20 years will respond to market principles in the future and will function effectively in annual or monthly rent policies.

• The Journal of the Korea Contents Association
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• v.22 no.7
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• pp.81-88
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• 2022

This study is to investigate the perception of domestic appraisers about the possibility of using artificial intelligence (AI) and related risks from the use of AI in the appraisal industry. We conducted a mobile survey of evaluators from February 10 to 18, 2022. We collected survey data from 193 respondents. Frequency analysis and multiple response analysis were performed for basic analysis. When AI is used in the appraisal industry, factor analysis was used to analyze various types of risks. Although appraisers have a positive perception of AI introduction in the appraisal industry, they considered collateral, consulting, and taxation, mainly in areas where AI is likely to be used and replaced, mainly negative effects related to job losses and job replacement. They were more aware of the alternative risks caused by AI in the field of human labor. I was very aware of responsibilities, privacy and security, and the risk of technical errors. However, fairness, transparency, and reliability risks were generally perceived as low risk issues. Existing studies have mainly studied analysis methods that apply AI to mass evaluation models, but this study focused on the use and risk of AI. Understanding industry experts' perceptions of AI utilization will help minimize potential risks when AI is introduced on a large scale.

• Journal of the Korea Convergence Society
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• v.13 no.1
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• pp.341-348
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• 2022

This study analyzed the accounting conservatism of companies listed on KONEX. The analysis of the existing accounting conservatism presents the analysis results for the KOSPI market or the KOSDAQ market. However, in July 2013, Korea opened a new publicly traded market called KONEX, which has been continuously operated to increase the possibility of SMEs' financing. However, research on KONEX has not been conducted relatively actively, and the current prior research is also focused on earnings management. This study differs from previous studies in that it analyzes accounting conservatism, which is one of the accounting policies. For this purpose, the period from 2014 to 2020 was set as the analysis period, and empirical analysis was conducted using the asymmetric timeliness models, Ball and Shivakumar (2005) and Basu (1997). As a result of the analysis, conditional conservatism was also confirmed in the KONEX market. That is, it was confirmed that the timeliness of the bad news was higher than the good news. Second, no significant difference was found in the results of analyzing whether there is a difference in the conservatism of KONEX companies according to the size of the auditor. In other words, it was confirmed that the size of the auditor in the KONEX market is not a significant variable. This study expanded the existing research in that it analyzed accounting policies targeting the KONEX market.

• Informatization Policy
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• v.30 no.2
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• pp.46-67
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• 2023

There are criticisms that, despite the proactive government policy on open government data (hereinafter "open data"), certain highly demanded data remains restricted due to legal constraints. In this study, we aim to analyze the factors that limit the opening and utilization of open data, focusing on cases wherein requests for open data provision have been denied. We will explore possible approaches that are in harmony with the Open Data Law while examining the constitutional value of open data, considering the foundational Open Data Charter that underpins the government's data policy. We will also examine cases wherein requests for data provision have been denied for institutional reasons, with nearly half of these cases involving open data that includes personal information. It is necessary to explore the potential for improvement in these cases. Furthermore, considering the recent amendment to the Personal Information Protection Act, which allows for the processing of pseudonymous information without the consent of the data subject for limited purposes, it is an opportune time to consider the need for amending the Open Data Law to facilitate broader access and utilization of open data for the nation. Lastly, we will propose institutional improvement directions aligned with the opening and utilization of open data by examining the constraints of and need for improvement in the selected target laws.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.18 no.1
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• pp.1-11
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• 2023

Big tech companies are further strengthening its status against the background of data accumulation, price competitiveness by the platform, and competitive advantage due to the network effect. The competition subcommittee of the European Union(EU) imposed a huge fine on Google for antitrust violations, which was interpreted as an attempt to collect Google's unpaid taxes. In fact, taxation efforts in the form of 'Google tax' are underway, targeting expedient tax avoidance by global platforms. It has power and has a considerable influence on the startup ecosystem. The domestic sales and tax scale of global platforms, which have a great impact on domestic content startups and small and medium-sized venture companies, are not accurately measured. In the case of Google, according to research literature, sales in Korea were estimated at about 2 trillion to 3 trillion won in 2017, but Google Korea reported sales of 290 billion won in 2021 and paid 13 billion won in taxes. This study aims to verify the economic effect of the global platform that has a great influence on Korea, and specifically to quantitatively estimate the annual domestic sales and taxes of Google, a representative global platform. As a result of estimating Google's annual domestic sales and taxes based on the figures presented in the document related to Google's economic effect published by Google, the result was 4 to 9 trillion won in annual sales and 390.6 to 913.1 billion won in taxes. This study is meaningful in that it provides basic data on the direction of national and tax policies in the future digital economy era by estimating the problem of tax authority by country of global platform companies with a specific example of Google.

• International Journal of Computer Science & Network Security
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• v.24 no.7
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• pp.128-142
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• 2024

Creation and implementation of export-oriented strategy is an urgent issue of economic development of any country. In an export-oriented model of economic development, exports should be a means of promoting economic growth and a tool to strengthen existing and potential competitive advantages. Agricultural production is the key factor in exports and the source of foreign exchange earnings in many countries. However, the export potential of agricultural producers may be inefficiently fulfilled due to the heterogeneity of countries in terms of economic development, trade relations and border policy. The aim of the research is to study the nature, main trends and problematic aspects of fulfilling the export potential of agricultural production in the context of aggravating food crisis. The study involved general scientific methods (induction and deduction, description, analysis, synthesis, generalization) and special (statistical method, economic analysis, descriptive statistics and interstate comparisons, graphical method). The need to ensure food security by countries around the world urges the importance of the agricultural sector as a catalyst for economic development, sources of foreign exchange earnings, investment direction, etc. The study of agricultural specialization led to the conclusion that wheat and sugar are goods with the highest export potential. It is substantiated that the countries of South America, OECD, North America and Europe have the highest level of realization of export potential of agricultural production, and African countries are import-dependent. In addition, the low export orientation of Africa and Asia due to the peculiarities of their natural and climatic conditions is established based on the assessment of export-import operations in the regional context. The internal and external export potential of each of the regions is analysed. Economic and mathematical simulation of assessing the impact of the most important factors on the wheat exports volumes was applied, which allowed predicting wheat exports volume and making sound management decisions regarding the realization of the export potential of agricultural companies. The inverse correlation between the exports volume and wheat consumption per capita, and the direct correlation between the effective size and area of land used for wheat cultivation was established through the correlation and regression analysis.

• Journal of Arbitration Studies
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• v.17 no.1
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• pp.183-215
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• 2007

The purpose of this paper is to study of WTO regulations related FTA such as Understanding on the Interpretation of Article XXIV of the General Agreement on Tariffs and Trade(GATT) 1994 and General Agreement on Trade in Service(GATS). In this study, the First introduced FTA rules of WTO in the chapter 2. The WTO agreement includes the "General Agreement on Tariffs an Trade(GATT) 1994". This instrument, known as "GATT 1994", is based on upon the original General Agreement on Tariffs and Trade referred to as "GATT 1947". The Second analyzed the relations between FTA and Article XXIV of GATT 1994 in the chapter 3. The Article XXIV of GATT 1994 is an agreement between the distinctive members for liberalizing trade. The Article XXIV of GATT 1994 is consist of three parts such as customs unions, free-trade area, and interim agreements that WTO is referred to as "Regional Trade Agreement(RTA)". There is a difference between the customs unions and the free-trade area. In the customs unions rules, the members should have the same tarifficatio and the same trade provision against non-members, but in the free-trade are a rules, the member is not necessary to have the same tarifficatio and the same trade provision against non-members. But, the both rules have a liberalization of trade in a common as a revoking tariffs and the government regulations for interfering with trade. In this case, however, the both rules include an inconsistency ele ment under WTO rules such as Most-Favoured-Nation Treatment(MFN) and National Treatment on Internal Taxation and Regulation(NTITR). This study reviewed neither inconsistency nor consistency on the both rules with the RTA of WTO under Article XXIV of GATT 1994. The Third analyzed the relations between FTA and Article V of GATS under WTO in the chapter 4. The GATS is a rule of WTO for the growing importance of trade in services for the growth and development of the world conomy. The GATS is a new rule rather than GATT's rule for concerning goods trade. The Article V of GATS under WTO is a rule that makes based on upon the Article XXIV of GATT. Therefore, If it is to be examined the Article V of GATS, it should be referred to a and an interpretation of the text of the Article XXIV of GATT. However, the Article V of GATS is on the undeveloped stage compare to the Article XXIV of GATT. Because, the statistics of WTO showed that the RTAs under the Article XXIV of GATT have 150 cases completed between nations, but the RTAs under the Article IV of GATS have 10 cases completed between nations. The Forth examined the interpretation of FTA rules under WTO in the chapter 5. Concerning the consistency issue of customs unions and free-trade area under the Article XXIV of GATT, the working parties in customs unions and in free-trade area have been reviewed the consistency is sue which had been not if to GATT. However, the parties finished to get up with one accord the both that are a consistency of argument and an inconsistency of argument with the interpretation of the Article XXIV of GATT. The interpretation of the Article XXIV of GATT has been raised as the issues when EEC by Rome Treaty established in 1957. However, the consistency is sue only agreed 6 working parties out of 69 working parties finished the reviewing of the interpretation up to the end of 1994. Also the consistency issue concerned with the special privilege measure of the customs unions and tree-trade area under the Article XXIV of GATT discussed only 3 cases between working parties up to now and did not accepted as an issue for working parties' report. In conclusion in the chapter 6, this study raised the issues of WTO that are a conference of a new round under WTO and the issues of clarity between FTA rule and WTO regulation.