• Title/Summary/Keyword: effect of levy

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The Recognition about Food Wastes Treatment at Yongin Area

  • Kim, Jeong-Hyun;Kang, Hee-Joo;Kim, Kyung-Tae;Kim, Hyun-Soo;Hwang, Seong-Hee;Kim, Yong-Chul;Kim, Pan-Gyi
    • Journal of Environmental Health Sciences
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    • v.30 no.4
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    • pp.329-343
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    • 2004
  • We conducted to investigate citizen's attitude to the treatment of food waste in Yongin city. The respondent of $41.81\%$ throws the food waste eliminate from home and store less than 1l in Yongin. When they dump the food waste, they speak out the inconvenience of damaged envelope by animals in case of home and store. This caused troubles for reason of sanitary. So a local autonomous entity must carefully consider of expand use specially designed container as like apartment house. They give an answer that the collecting time of food waste is suitable form dawn till morning. This answer shows the satisfaction of the period time to collect the food waste. They prefer to be appointed the exclusive place to collect food waste. The service interval of collect is suitable 1 time a day. They want to increase the number of washing of the collecting container. This is good method for sanitary condition, but the care of the period time to collect the food waste is more efficient than the care of the number of washing the collecting container. The care of the period time minimizes to incur the enmity of the people and to pollute in environment. The major of respondent handled the food waste after keeping the basket or a kit. This fact shows to us almost citizen doesn't feel the seriousness to remove the moisture of the food waste. Recently, many solutions which can be disposal efficiently are getting magnified and improved owing to increase utilities channel to loss in quantities and dry the food waste. We expect the reduction of food waste is solved getting easily step by step. The results of the awareness about the facility of food waste show citizen prefer recycling facility to the other facilities. If recycle facility and incineration facility are constructed, they were worried about bed smell. When some facility of the food waste is constructed, they have to maintain and to handle not to incur the enmity of the people. The spread rate of specially designed container already increased, the citizen set a high value on the use of specially designed container more than amount-rate vinyl envelope that people have used for several years. In the cost treatment about food waste, the major respondent answered the use cost of specially designed container is suitable price. So we can know the use charge is proper level. The majority of citizen more prefer autonomous plan which voluntary atmosphere creation and public information by mass media than levy system and rising treatment cost which forced plan. The citizens have pretty positive thinking of incineration, so the government needs more efforts for a public notice, which includes the incineration is no more than abandoned thing. Each of local self government has to sort the food waste and make kind of resource system related to collecting and carrying, constructing a suitable facility, proper disposal of the food waste and producing harmless in our surrounding in order to solve the invisible problems. To do above mentioned things, we have to analyze referred several problems till now. Also, to minimize the side effect, the government will have to improve through enforce the system.

Community Property System and Gift Tax (부부재산공유제와 증여세과세)

  • Lee, Dong-Sik
    • Journal of Legislation Research
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    • no.55
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    • pp.95-136
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    • 2018
  • Marriage forms a minimal social unit. Marriage can affect not only relative relationship but also possession of property. Regarding legal issues related to marriage, mainly the civil law, especially the family law section, regulates. However, marriage has also a significant legal effect in terms of taxation. This article deals with the taxation of gift tax among them. In Korea, if you give more than 600 million won in assets to your husband and wife, the donee must pay the gift tax. However, there has been little research into the influence of the marital property system on the taxation of gift tax on the donation between married couples. There are two legislative approaches to the attribution of property held by married couples. The one is separate property system, the other is community property system. Under separate property system, husband and wife own property separately. The community property system recognizes marital property of married couple as a common property of married couple. The legal property system in Korea is separate property system. However, married couples can adopt the community property system as a marital property system by their agreement. Currently, most Korean couples are subject to separate property system as a marital property system. There is no legal problem to levy the gift tax on the donation between couples who are subject to separate property system. The problem is the donation of asset between couples who are subject to the community property system. In community property system, most property acquired during marriage (except for gifts or inheritances) is considered community property. community property means property owned jointly by both partners. Some argue that the gift tax can not be taxed between married couples who are subject to the community property system. In this paper, we examine whether these arguments are valid.