• The Korean Journal of Air & Space Law and Policy
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• v.19 no.1
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• pp.165-182
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• 2004

According to the Annex 17 to the Convention on International Civil Aviation, an appropriate authority of each contracting state has to define and allocate tasks and coordinate activities between the departments, agencies and other organizations of the State, airport and aircraft operators and other entities concerned with or responsible for the implementation of various aspects of the national civil aviation security programme. It is generally recognized that the three major parties responsible for the aviation security at an airport are appropriate government departments, airport operator and airlines. The airlines are the beneficiaries of security activities as well as the provider of security activities. So, their responsibilities have been critical in protecting civil aviation from unlawful interferences. The airport has to take leading role in implementing security tasks at airport area because the airport operator is the provider of airport facilities and services to its customer and the security activities belong to its services. The government has the responsibilities not only for establishing regulatory system but also for oversighting the implementation of aviation security activities. The paper is to review the revision of aviation security regulation and the changes of aviation security responsibilities, and costs and task assignment in Republic of Korea after September 11 event. The responsibilities, tasks and costs assigned to airlines, airport operators and government are introduced and evaluated in terms of economic fairness, effectiveness and efficiency of aviation security activities. The drawbacks of new legal system are pointed out and the suggestions to remedy them are proposed as conclusions.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.19 no.3
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• pp.648-654
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• 2018

Currently, the Defense Agency for Technology and Quality (DTaQ), which is responsible for the quality assurance of military supplies, divides munitions into four categories, in order to conduct its governmental quality assurance activities, including product examination, process review and system audit. However, these 4 categories may differ depending on the related organizations' (e.g. Defense Acquisition Program Administration, munitions manufacturing) military requirements. Therefore, in this study, appropriate classification criteria for munitions are suggested for the sake of the efficient procurement, production and quality assurance of military supplies. We investigated the item classification system of the Public Procurement Service, which is a similar organization to the DTaQ. We also compared the appropriate classification criteria with those of related organizations and identified the current status of munitions classification data according to the current standard. In addition, application samples are presented using the proposed quality assurance classification criteria. Finally, the classification criteria of military supplies proposed in this paper will contribute to improving the efficiency of government quality assurance activities.

• Management & Information Systems Review
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• v.38 no.4
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• pp.61-78
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• 2019

When calculating gains from transfers of assets inherited or donated, the value recognized at the market price as of the date of inheritance or acquisition is recognized as the actual transaction value at the time of acquisition. However, Precedents for the appeal for review by the NTS, the request for adjudgment by the Tax Tribunal(TT) and the request of examination by the Board of Audit and Inspection of Korea(BAI) and the cases of the lawsuit have not shown a consistent results on how much such a the actual transaction value will be measured. This study investigates the operating state of the current tax appeal system using the statistical data of the TT, NTS, and BAI and cases of the lawsuit from 2008 to 2017, and suggests the Improvement of Capital Gains Tax Act on the transfer of inherited and donated property. As a result, total number of requested cases has diminished because cases of the pre-assessment review and the reconsideration appeal by the NTS have decreased steadily over the past decade, while the cases of the lawsuit and the administrative trials(the request for adjudgment by the TT, the appeal for review by the NTS, and the request of examination by the BAI) have been steadily increasing. Also This study found that more than 40% of the complainants proceeded with the cases of the lawsuit proceedings in disagreement with the disposition of tax dissatisfaction under the administrative trials. In addition, Even though the retrospective appraisal price is not recognized as the market price due to the strict interpretation of the tax regulations, it can be seen that it is interpreted as a more expanded concept in the application of the market price than the government office or the tax judge. Therefore, according to the precedents of the cases lawsuit, it is necessary to establish a regulation on the recognition of retroactive appraisal value.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.18 no.12
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• pp.613-619
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• 2017

Recently, the development and production of weapons systems for military products have been increasing. Therefore, there is a need for an efficient quality control method suitable for limited resources and manpower for the manufactured military products. Military munitions are characteristically developed and produced as business contract units. In addition, business and quality control are done by contract. For this reason, many contracts are concluded in one producer and similar products are often produced. Business and quality control also require extensive manpower and effort. If a company produces several similar products, a more efficient management approach is required. This study therefore examines these problems in an attempt to present solutions by analyzing the types of munitions contracts and the characteristics of products produced by one company. Based on the results, a method is proposed to manage the contract-specific management methods by company, that is, by business site. The method is applied to an engine manufacturing company and the integrated management plan is verified and its effectiveness confirmed. The effect of facility-wide method was a reduction of QA manpower and an improvement in maintaining quality assurance and stability through management of the workforce and contract grouping method.

• Journal of the Korean Society of Marine Environment & Safety
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• v.20 no.5
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• pp.535-542
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• 2014

This research concluded that the area is most sensitively affected by the maritime traffic congestion rather than other factors including the ship's speed and fairway width. We performed a literature review for the area used in Japan, Denmark, and Shanghai ports, and analyzed by comparing with the area in Jinhae, Korea through the observation survey of marine traffic. The result of sensitivity analysis concluded that the congestion is affected by amount of 10% by changing 1 knot of the ship's speed, 18% of 100m of the fairway width, and 34%~43% of 1L of ship's length. By applying the result into the current audit system using $8L{\times}3.2L$, $6L{\times}1.6L$, we found that there is big difference with $3.5L{\times}1.5L$ in Japan, $5.9L{\times}2.2L$ in Shanghai, $4L{\times}5B$ in Denmark, and $3L{\times}2L$ in Jinhae, Korea. For this reason, further studies should be carried out in near future to the area mostly affected by congestion.

• Journal of the Korean Society of Marine Environment & Safety
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• v.23 no.7
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• pp.767-774
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• 2017

Maritime traffic safety audits (MTSA) were enacted in order to ensure marine traffic safety throughout changes or the construction of water facilities, port facilities, etc. After the introduction of MTSA, the scope of subject vessels was restricted to an LOA of more than 100 m or a maximum speed of more than 60 knots as of 2014. In this study, the scope of subject vessels was re-examined in comparison with specific marine traffic safety areas and tanker prohibited areas identified in the maritime safety act. Furthermore, the state of subject vessels and exception cases for MTSA were also analyzed. As a result of these analyses, MTSA were deemed necessary for dangerous goods carriers of more than 1,000 G/T in specific marine traffic safety areas and dangerous goods carriers of more than 794 G/T in tanker prohibited areas. Finally, the necessity of further review was suggested given the present scope of subject vessels.

• Korean Journal of Air-Conditioning and Refrigeration Engineering
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• v.27 no.7
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• pp.380-394
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• 2015

This article reviews the papers published in the Korean Journal of Air-Conditioning and Refrigeration Engineering during 2014. It is intended to understand the status of current research in the areas of heating, cooling, ventilation, sanitation, and indoor environments of buildings and plant facilities. Conclusions are as follows. (1) The research works on the thermal and fluid engineering have been reviewed as groups of heat and mass transfer, cooling and heating, and air-conditioning, the flow inside building rooms, and smoke control on fire. Research issues dealing with duct and pipe were reduced, but flows inside building rooms, and smoke controls were newly added in thermal and fluid engineering research area. (2) Research works on heat transfer area have been reviewed in the categories of heat transfer characteristics, pool boiling and condensing heat transfer and industrial heat exchangers. Researches on heat transfer characteristics included the results for thermal contact resistance measurement of metal interface, a fan coil with an oval-type heat exchanger, fouling characteristics of plate heat exchangers, effect of rib pitch in a two wall divergent channel, semi-empirical analysis in vertical mesoscale tubes, an integrated drying machine, microscale surface wrinkles, brazed plate heat exchangers, numerical analysis in printed circuit heat exchanger. In the area of pool boiling and condensing, non-uniform air flow, PCM applied thermal storage wall system, a new wavy cylindrical shape capsule, and HFC32/HFC152a mixtures on enhanced tubes, were actively studied. In the area of industrial heat exchangers, researches on solar water storage tank, effective design on the inserting part of refrigerator door gasket, impact of different boundary conditions in generating g-function, various construction of SCW type ground heat exchanger and a heat pump for closed cooling water heat recovery were performed. (3) In the field of refrigeration, various studies were carried out in the categories of refrigeration cycle, alternative refrigeration and modelling and controls including energy recoveries from industrial boilers and vehicles, improvement of dehumidification systems, novel defrost systems, fault diagnosis and optimum controls for heat pump systems. It is particularly notable that a substantial number of studies were dedicated for the development of air-conditioning and power recovery systems for electric vehicles in this year. (4) In building mechanical system research fields, seventeen studies were reported for achieving effective design of the mechanical systems, and also for maximizing the energy efficiency of buildings. The topics of the studies included energy performance, HVAC system, ventilation, and renewable energies, piping in the buildings. Proposed designs, performance performance tests using numerical methods and experiments provide useful information and key data which can improve the energy efficiency of the buildings. (5) The field of architectural environment was mostly focused on indoor environment and building energy. The main researches of indoor environment were related to the evaluation of work noise in tunnel construction and the simulation and development of a light-shelf system. The subjects of building energy were worked on the energy saving of office building applied with window blind and phase change material(PCM), a method of existing building energy simulation using energy audit data, the estimation of thermal consumption unit of apartment building and its case studies, dynamic window performance, a writing method of energy consumption report and energy estimation of apartment building using district heating system. The remained studies were related to the improvement of architectural engineering education system for plant engineering industry, estimating cooling and heating degree days for variable base temperature, a prediction method of underground temperature, the comfort control algorithm of car air conditioner, the smoke control performance evaluation of high-rise building, evaluation of thermal energy systems of bio safety laboratory and a development of measuring device of solar heat gain coefficient of fenestration system.

• Korean Business Review
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• v.14
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• pp.1-30
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• 2001

To prevent the VAT evasion and to form a sound VAT paying culture, we can draw the policy directions for government as follows: First, it is necessary to strengthen the tax supervision of small business and the administration of tax sources of cash-income industry. Second, the tax-deductible rate of the received tax invoices should be increased in a short-term base, and a simplified taxation system should be abolished in a long-term base. Third, in cases a trader has not received a tax invoice, an additional tax should be applied. Forth, to issue the tax invoice faster and conveniently, it is requested to introduce a new system which issues electronic card of registration when a businessman applies for his/her business registration. Fifth, to make tax standard transparent, it is desirable to punish the violator, relating to credit card regulations, stricter than present and to enforce the electronic bookkeeping. Sixth, for the reduction of noncompliance rate and creating a climate for autonomous, faithful tax return, it is necessary to expand and intensify tax investigation. And also it is necessary to make the level of penalty tax higher up and the level of criminal punishment less down, to keep up tax audit coverage. Seventh, a trader who is eligible for simplified taxation, whose tax base is under 12,000 thousand won, should not be required to pay the value added tax. But it is desirable to cut down them for the fairness of tax burden. Eighth, the effective date of the revised tax law should be fixed. Ninth, it is necessary to reinforce publicity and to educate on tax system and administration, for reducing tax evasion or tax avoidance and encouraging faithful tax return. Tenth, as the tendency of VAT evasion of distribution industry turns out to be the highest, it is requested not only to intensify tax administration on them but also to establish system and incentives, for introducing information system in distribution industry(introducing POS system, computerization of transaction record, establishing EDI between traders).

• Journal of Arbitration Studies
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• v.29 no.2
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• pp.239-282
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• 2019

The importance of ADR(Alternative Dispute Resolution), which has the advantage of expertise, speed and neutrality due to the increase of arbitration cases due to domestic and foreign construction disputes, has emerged. Therefore, in order for the nation's arbitration system and the arbitration Organization to jump into the ranks of advanced international mediators, it is necessary to research the characteristics and advantages of these arbitration Organization through a study of prior domestic and foreign research and operation of international arbitration Organization. As a problem, First, education for the efficient promotion of arbitrators (compulsory education, maintenance education, specialized education, seminars, etc.). second, The effectiveness of arbitration in resolving construction disputes (hearing methods, composition of the tribunal, and speed). third, The issue of flexibility and diversity of arbitration solutions (the real problem of methodologies such as mediation and arbitration) needs to be drawn on the Arbitration laws and practical problems, such as laws, rules and guidelines. Therefore, Identify the problems presented in the preceding literature and diagnosis of the defects and problems of the KCAB by drawing features and benefits from the arbitration system operated by the international arbitration Institution. As an improvement, the results of an empirical analysis are derived for "arbitrator" simultaneously through a recognition survey. As a method of improvement, First, as an optimal combination of arbitration hearing and judgment in the settlement of construction disputes,(to improve speed). (1) A plan to improve the composition of the audit department according to the complexity, specificity, and magnification of the arbitration cases - (1)Methods to cope with the increased role of the non-lawyer(Specialist, technical expert). (2)Securing technical mediators for each specialized expert according to the large and special corporation arbitration cases. (2) Improving the method of writing by area of the arbitration guidelines, second, Introduction of the intensive hearing system for psychological efficiency and the institutional improvement plan (1) Problems of optimizing the arbitration decision hearing procedure and resolution of arbitration, and (2) Problems of the management of technical arbitrators of arbitration tribunals. (1)A plan to expand hearing work of technical arbitrator(Review on the introduction of the Assistant System as a member of the arbitration tribunals). (2)Improved use of alternative appraisers by tribunals(cost analysis and utilization of the specialized institution for calculating construction costs), Direct management of technical arbitrators : A Study on the Improvement of the Assessment Reliability of the Appraisal and the Appraisal Period. third, Improvement of expert committee system and new method, (1) Creating a non-executive technical committee : Special technology affairs, etc.(Major, supports pre-qualification of special events and coordinating work between parties). (2) Expanding the standing committee.(Added expert technicians : important, special, large affairs / pre-consultations, pre-coordination and mediation-arbitration). This has been shown to be an improvement. In addition, institutional differentiation to enhance the flexibility and diversity of arbitration. In addition, as an institutional differentiation to enhance the flexibility and diversity of arbitration, First, The options for "Med-Arb", "Arb-Med" and "Arb-Med-Arb" are selected. second, By revising the Agreement Act [Article 28, 2 (Agreement on Dispute Resolution)], which is to be amended by the National Parties, the revision of the arbitration settlement clause under the Act, to expand the method to resolve arbitration. third, 2017.6.28. Measures to strengthen the status role and activities of expert technical arbitrators under enforcement, such as the Act on Promotion of Interestments Industry and the Information of Enforcement Decree. Fourth, a measure to increase the role of expert technical Arbitrators by enacting laws on the promotion of the arbitration industry is needed. Especially, the establishment of the Act on Promotion of Intermediation Industry should be established as an international arbitration agency for the arbitration system. Therefore, it proposes a study of improvement and differentiation measures in the details and a policy, legal and institutional improvement and legislation.