• 제목/요약/키워드: exemption from review

검색결과 21건 처리시간 0.021초

단기수출보험의 연속수출 면책약관에 관한 연구 (A Study on the Exemption Clause of Recurring Shipments in Short-term Export Credit Insurance)

  • 이경래;이서영
    • 무역학회지
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    • 제47권5호
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    • pp.59-74
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    • 2022
  • The exemption clause of recurring shipments refers to the insurer's exemption in Short-term Export Credit Insurance for the additional shipment which was shipped on board while any foregoing shipment was unpaid beyond its due date over 30 days. The recurring shipments are constituted with two factors: the due date of the foregoing shipment and the shipment date of the additional export. The exemption clause of recurring shipments has been eased by extending the grace period for payment up to 60 days from 30 days for the transactions between exporters and importers having the history of payments which were made customarily in delay. This research argues that the current grace period is for the buyers who customarily delay their payments, and that the insurer introduce a grace period for shipment in favor of exporters for the additional shipment which was delayed in on-boarding due to reasons beyond the control of exporters. In consideration of the waiting time and the on-boarding time at ports for container freight, shipments are frequently delayed, which entails those shipments to be indemnified by the exemption clause of recurring shipments. Roll-overs and Blank Sailings also cause the container freight to be delayed in on-boarding. This research is expected to contribute to further development of Short-term Export Credit Insurance in K-SURE.

Changes in Block Exemption Applied to Maritime Transport and its Implication

  • Pak, Myong-Sop;Yoon, Yu-Ri;Hong, Ran-Ju
    • 무역상무연구
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    • 제48권
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    • pp.57-76
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    • 2010
  • This study reviews maritime transport policy regarding liner conference and the changes in the liner market over the decades. Liner shipping industry has long been protected from competition by block exemption. To prevent excessive competition in punctual operation and its inelastic market structure, liner shipping companies formed conferences that are protected to fix the prices under the law. In the US, deregulation in transport sector began from 80's and continuing with OSRA 1998, conferences were dissolving. On the other hand, the EU with close conference system, Regulation 4056/86 contained block exemption remained in force for unlimited time without review clause. However, in Oct 2008, the EU has announced its removal, and conferences were no longer permitted to fix the price nor exchange information. Although OSRA 1998 has already broken up conferences by allowing individual service contracts, but the repeal of the immunity for price fixing will alter significantly the rule on cooperation in the industry since it is a unilateral move by the EU, especially in transatlantic lane. There are rapid changes in shipping market getting much more complicated, and with removal of 4056/86 allowing the market to be more competitive, opening up the industry with far more diverse strategic options. Hence this paper reviews on liner shipping industry and its changes of policies over the years from protected market to open competition market of today.

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지방세법상 종교단체 비과세·감면의 연구 (Study on Tax Exemption and Reduction for Religious Bodies in Korea - Proposals for improvement in the systems of tax exemption and reduction for religious bodies under the Local Tax Law -)

  • 박상봉
    • 경영과정보연구
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    • 제31권4호
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    • pp.363-376
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    • 2012
  • 현재 우리나라는 종교단체를 대상으로 지방세법상의 비과세 감면에 대한 세제혜택을 부여하고 있다. 그러나 다른 한편으로는 종교라는 특수성을 반영하지 않은 채 다른 기능을 수행하는 비영리법인과 동일한 세제를 적용함으로써 여러 문제를 발생시키고 있다. 또한 대부분의 조세지원이 재산과 관련한 세목에 집중적으로 이루어져 비과세 감면의 본래 기능과 취지가 많이 퇴색되고 있다. 이는 지방재정의 취약을 가져올 뿐만 아니라 필요한 분야에 대하여 최소한의 지원을 해야 하는 유인제도의 기본적인 취지에서도 벗어나는 현상이라고 할 수 있다. 특히, 종교단체의 재산과 관련한 지방세혜택을 지양하고 선진국과 같이 다양한 기부를 유도해 나갈 수 있도록 종합적인 문제해결방안이 강구되어야 할 것이다. 현재 세법에서 부여하고 있는 종교단체의 조세의무에 대해서 이제는 종교단체 스스로가 변화된 의식이 필요로 하며, 또한 정부도 종교단체의 과세관련 자료 등을 체계적으로 정리, 관리하고 필요할 시에는 이를 제시하여 마찰이 없는 범위 내에서 종교단체 스스로의 조세의무이행을 적극 유도하여야 할 것이다. 본 논문에서는 이러한 상황들을 고려하여 종교단체와 관련한 지방세 과세제도를 살펴보고 우리나라 종교단체의 지방세 과세제도에 대한 문제점과 그 개선 방안을 제시하고 있다. 이는 지방세법상 종교단체의 비과세 감면에 대한 개선방안을 제시함으로써 향후 지방자치단체의 재정에 기여하게 될 것이다.

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유럽의 규칙 4056/86 폐지와 해운동맹에 관한 연구 (A Study on the Abolition of EC Regulation 4056/86 and Liner Conference)

  • 최병권
    • 무역상무연구
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    • 제49권
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    • pp.237-256
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    • 2011
  • A Liner Conference can be defined as "a group of two or more vessel operating carriers which provide international liner services for the carriage of cargo on a particular route or routes within specific geographical limits and which has an agreement or arrangement within the framework of which they operate under uniform or common freight rates and any other agreed conditions with respect to the provisions of the liner services". This study reviews maritime transport policy regarding liner conference and the changes in the liner market over the decades. Liner shipping industry has long been protected from competition by block exemption. The repeal of the block exemption for liner conferences and the abolition of any special EC antitrust regime for the shipping industry marks an important step in European maritime competition policy. This article examines the origins and the rationale of the EC antitrust immunity granted so far th the shipping industry and explains the causes of this historic changes. The abolition of Regulation 4056/86 and of the EU commitment to the UN Code of Conduct marks an historical evolution in international maritime policy, which will have an influence far beyond the EU.

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EU의 정기선 해운동맹 포괄면제 폐지와 그 영향에 관한 연구 (A study on the effects and repeal of the block exemption for liner conferences)

  • 최병권;신건훈;이병문
    • 무역상무연구
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    • 제45권
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    • pp.165-188
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    • 2010
  • The repeal of the block exemption for liner conferences and the abolition of any "special EC antitrust regime" for the shipping industry marks an important step in European maritime competition policy. This article examines the origins and the rationale of the EC antitrust immunity granted so far to the shipping industry and explains the causes of this historical change. Moreover, based on the precedents which have appeared so far, a general assessment is offered under this new EC regime on agreements restricting competition in the liner shipping industry, in particular horizontal ones: conference and tariff/freight arrangements will be doomed, whereas the legitimacy of consortia agreements should not be cast in doubt; a case-by-case analysis will be the approach as regards exchange or dissemination of information by shipowners in the market, and the relevant case law which emerges on these matters in other industries will be the criterion for their evaluation. Finally, a few remarks are made in respect of the international dimension of the decision to outlaw liner conferences and hence carve out EU Member States from the UN Code of Conduct regime.

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한국문화에 따른 간호정립을 위한 기초조사연구 I -전통적인 인간관과 환자역할기대를 중심으로- (A Survey for the Construction of Nursing Theory According to Korean Culture -Traditional View of Human and Expectation of Sick Role-)

  • 박정숙
    • 대한간호학회지
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    • 제26권4호
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    • pp.782-798
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    • 1996
  • This study was a survey done for the purpose of constructing a nursing theory according to Korean culture and to identify the traditional Korean view of humans and the expectations of the sick role, and to confirm changes from the traditional view of humans and expectations of the sick role according to general characteristics of the population. The subjects were all adults over 18 years old. 517 who lived in six large cities and 191 who lived in five rural communities. Data collection was done from November 19th, 1994 to January 19th, 1995 using a tool to measure the traditional view of humans and expectations of the sick role which was developed by the investigator through a literature review. Collected data were analyzed using frequency, percent, Cronbach alpha, 1-test, F-test and Scheffe post hoc contrasts, with the SAS program. The results of this study are summerized as follows : 1. The Traditional view of human score for all subject was 49.92, which shows that Korean traditional view of human is moderate. High scored items were "human need to live by making harmony with nature, not by overcoming the nature" (3.44), "Filial duty to parents and elders is important" (3.31), "Think of family more than a individual" (2.96). 2. The differences in the traditional view of humans between residential districts showed that the residents of Chungbuk(56.00), Kyungbuk(55.26), Chonbuk(51.32), Taegu(50.59) had a more traditional view of humans than those in Pusan(45.42) and Seoul (47.27). 3. The differences in the traditional view of humans according to general characteristics showed that rural community residents, males, older people, people with lower levels of education, married and house-resident groups had a significantly higher traditional view of humans than urban residents, females, younger people, people with a higher levels of education, single and apartment-resident groups. There were differences according to religion and job. Buddhism had a higher traditional view of humans than those of atheism, Christianity and Catholicism and physical workers, a significantly highers score, than technicians and professional workers. 4. Daily expected task performance during illnesses was lowest for patients with stroke (2.16) and psychosis(2.40), in which case almost no daily general tasks were expected, followed by arthritis 4.06, peptic ulcer 4.79, headache 4.99 and cough 5.58. The amount of expected role exemption during illnesses was also highest for stroke(2.25), followed by psychosis(2.08), arthritis(1.64), peptic ulcer(1.29), headache(1.16) and cough(1.09). The amount of daily task performance in the acute stage(3.05) was significantly lower than that of convalescent stage(4.95). 5. Total expectation of role exemption according to general characteristics showed that there was no significant differences in urban /rural community, marriage, level of education and religion. By sex, women showed higher expectation of role exemption during illnesses than men. By age, the 31-40 year old group showed lower expectation of role exemption than the 41-50 year old group or over the 61 year old group.or over the 61 year old group.

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6세미만 입원 법정본인부담금 면제정책이 의료이용에 미치는 영향 (The Effect of the Cost Exemption Policy for Hospitalized Children under 6 Years Old on the Medical Utilization in Korea)

  • 전경수;윤석준;안형식;신현웅;윤영혜;황세민;경민호
    • Journal of Preventive Medicine and Public Health
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    • 제41권5호
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    • pp.295-299
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    • 2008
  • Objectives : The Korean government in January 2006 instigated an exemption policy for hospitalized children under the age of six years old. This study examines how this policy affected the utilization of medical care in Korea. Methods : A total of 1,513,797 claim records from the Health Insurance Review Agency were analyzed by complete enumeration methods. The changes of medical utilization were compared from 2005 to 2006. In addition, the changes of medical utilization between 2004 and 2005 were compared as a pseudo-control group. Results : The admission rate increased 1.14-fold from 15.20% in 2004 to 17.32% in 2005, and this further increased 1.08-fold to 18.65% in 2006. The increase of patients with a common cold (1.2-fold) was higher than that of both the general patients (1.08-fold) and the patients, with the top 10 fatal diseases (0.91-fold). The average length of stay per case for clinics showed the highest increase rates (1.06-fold). The rates of patients with the common cold showed a higher increase (1.05-fold) than that of the general patients. The average medical expense per case was increased by 1.10-fold from 2005 to 2006, which was higher than that from 2004 to 2005 (1.04-fold). The increase rate for patients with the common cold was higher at 1.18-fold than that of the general patients. Conclusions : The cost exemption policy has especially led to an increase in the utilization of clinics and the utilization by patients with a common cold.

전자식(電子式) 선하증권(船荷證券)과 국제운송규칙(國際運送規則) (A Study on the application of International Transport Law to electronic bill of lading)

  • 양정호
    • 무역상무연구
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    • 제20권
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    • pp.369-385
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    • 2003
  • Contracts of carriage evidenced by bill of lading which are made between carrier and unidentified number of the shipper are to a large extent regulated by statute law such as Hague-Visby Rules and Hamburg Rules. These rules qualifies the contractual liberty of parties and especially restrains the carrier from introducing exemption from his liability beyond those admitted by the Rules. However, these Rules are applied only to goods in respect of which a bill of lading or similar document of title has been issued. In this reason, it is possible that liability of carrier in respect of goods shipped could become an issue where electronic bill of lading is used instead of paper bill of lading because electronic bill of lading is not generally recognised document of title in existing rule. Thus, this article discuss the relation between the carrier who create electronic bill of lading and the Rules regulating liability of carrier. Also, new Rules which has been examining in UNCITRAL will be introduced.

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국제물품매매협약(CISG) 제79조(면책)와 관련한 몇 가지 쟁점 (Several Issues regarding Article 79 (Exemption) of the U.N. Convention on Contracts for the International Sale of Goods(CISG))

  • 김선국
    • 무역상무연구
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    • 제67권
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    • pp.1-21
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    • 2015
  • U. N. Convention on Contracts for the International Sale of Goods (hereinafter the 'CISG' or the 'Convention') has been in force more than 37 years. The CISG responds to the need for uniform sales law. First of all, the biggest barrier against the uniformity in sales law is so-called "homeward trend". Professor Honnold, who served as secretary of UNCITRAL during the time in which the CISG was developed, pointed out the danger of "homeward trend" like this in his Article. "One threat to international uniformity in interpretation is a natural tendency to read the international text through the lenses of domestic law." CISG Article 79 is the principal provision governing the extent to which a party is exempt from liability for a failure to perform any of his obligations due to an impediment beyond his control. So-called 'Manfred Forberich' decision regarding the article 79 represents the most extreme example of what is likely the most dangerous error that tribunals applying the CISG can make. CISG Article 79 only governs impossibility of performance, and there is a controversy whether a disturbance which does not fully exclude performance, but it considerably more difficult or onerous(hardship, change of circumstances, economic impossibility) can be considered as an impediment. Unlike PICC and PECL, the CISG governs contract of sale. Therefore, events such as a sudden increase in the price of raw materials or a dramatic devaluation of currency, will not allow the seller to avoid his liability for non-delivery of the goods or to require renegotiation of the terms of the contract of sale. We should bear in mind that the CISG should be interpreted and applied in the context of the CISG itself.

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국제상거래법상 Force Majeure와 Hardship에 관한 고찰 (A Study on Force Majeure and Hardship in the International Sales Laws)

  • 오현석
    • 무역상무연구
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    • 제69권
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    • pp.179-199
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    • 2016
  • There is legal relation between both parties after contract formation. The parties are liable for performing each duties but a party is not liable for a failure to perform the duties if party proves that the failure was due to the force majeure. The forec majeure has different concepts and legal principles such as change circumstance, hardship, frustration, impediment and so on. Therefore, it need to analyze a historical background and their presence in various domestic legal systems. Although the CISG describes Art. 79 impediment instead of using the force majeure, the impediment has several interpretative limitation. The CISG pursue to harmonize divergent legal concepts and principles from various national laws and legal systems but the harmonization of legal systems make the impediment more confused. The article goes on to analyzes about limitation of the impediment and reviews to examine the force majeure and hardship in PICC. Thus both parties of international contract insert hardship clause in order to prevent the problem of judgment in a court or a court of arbitration under impediment of CISG.

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