• 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 Institute of Internet, Broadcasting and Communication
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• v.23 no.4
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• pp.157-164
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• 2023

This paper suggests O(n²) polynomial time heuristic algorithm for corporate tax structure optimization problem that has been classified as NP-complete problem. The proposed algorithm constructs tax tree levels that the target holding company is located at root node of Level 1, and the tax code categories(T_e) 1,4,3,2 are located in each level 2,3,4,5 sequentially. To find the maximum tax-relief path from source(S) to target(T), firstly we connect the minimum witholding tax rate _minr_w(u, v) arc of node u point of view for transfer the profit from u to v node. As a result we construct the spanning tree from all of the source nodes to a target node, and find the initial feasible solution. Nextly, we find the alternate path with minimum foreign tax rate _minr_fi(u, v) of v point of view. Finally we choose the minimum tax-relief path from of this two paths. The proposed heuristic algorithm performs better optimal results than linear programming and Tabu search method that is a kind of metaheuristic method.

• International Commerce and Information Review
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• v.8 no.2
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• pp.141-162
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• 2006

This paper focuses on the phenomenon that international payment system is essential as reverse action of delivery or supply of digital goods in global transactions. In order to impose the customs duties on imported goods in global on-line transactions, the imposition of tariff by tracing the payment process when business transaction is occurring is recommended. The purpose of this study is to review the countermeasures for effective tariff imposition system by using the model of the main payment tools in global transactions. Some models reviewed in this paper are as follows : i) a model of withholding taxes at the source by the credit company ii) a model of self declaration by the importer iii)a model of registering by overseas company iv) a model of negotiating after the taxation at the export country This study is different from existing preceding research at the point of view of presenting 4 models and doing appraisal by each model. It should be done more in depth and various study on the model of the tariff imposition system about the models reviewed at this paper. Systematic and reasonable alternatives which are actually adoptable at the system should also be studied and examined carefully. Because it is required that tariff imposition system on the digital goods should be harmonized with that of traditional business in order to obtain effectiveness and rightfulness, and especially, in order to get justness for the imposition a tariff on digital goods, the process of tax imposition should be predictable and be sure to get the fairness by enhancing the equilibrium, impartiality and transparency.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.64
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• pp.39-64
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• 2014

The object of International License Contract is technology. Technology is means to produce visible goods, which are human's intellectual creations such as Intellectual Property Right - patent, design, trademark- and Know-how. Unlike visible goods which decrease as being used, these technologies are possible to be produced expansively and develop additionally. Therefore, the way to make a contract of goods is a sales contract which transfers ownership while technology follows license contract which gives approval of use for a certain period. International license contract means that licensor has right to possess, allows licensee to use licensed technology for a fixed period and takes royalty. So there are various matters such as selection of the duration of a contract, confirmation of technology range, competition limitation, technique guidance and support, calculation of royalty, withholding tax between parties. This study examines licensor's grant of license and competition limitation. Intellectual property rights fundamentally give exclusive rights to the creator so the licensor use or dispose of his or her intellectual property rights at will. Technology transfer is possible through license contract because of this right. But licensor must exercise his or her intellectual property rights within a reasonable limit. It means, when licensor makes an unreasonable demand abusing his or her position, it is regarded as competition limitation clause and the deal itself may become null. Therefore, restraint on competition needs to be examined in detail as it influences on contract validity. Each country has their own competition laws for establishing a fair market order and inspection guide and guideline for judging whether there is any unfair act related to intellectual property rights. Judgment on intellectual property rights is subject the technology-introduced country's domestic laws and thus, contracting parties each need to precede opposite nation's domestic laws system.