• 제목/요약/키워드: legal interpretation

검색결과 158건 처리시간 0.028초

대학 직무발명 보상금 비과세제도에 대한 제언 (Suggestions for the Non-Taxation Scheme on the Compensation for Employee Invention of the University)

  • 나동규
    • 한국산학기술학회논문지
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    • 제14권11호
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    • pp.5594-5600
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    • 2013
  • 대학으로부터 교직원에게 지급되는 직무발명에 대한 보상금은 어떤 종류의 소득으로 정의되는지에 따라 과세의 대상이 될 수도 있고 비과세의 대상이 될 수도 있다. 정부는 산업교육 진흥 및 산학연협력 촉진에 관한 법률 및 기술의 이전 및 사업화 촉진법을 제정하여 대학에서 생산된 기술을 산업계로 이전하여, 연구생산성을 높이고 산학 간 협력을 증진시키려는 노력을 해 오고 있다. 그러나 정부부처간의 법 해석의 차이로 인해 대학이 교직원들에게 지급하는 직무발명 보상금에 대한 과세의 혼선이 초래되어 왔다. 본 연구에서는 이와 관련하여 대학의 직무발명 보상금 비과세제도를 둘러싼 부처 간의 갈등과정을 법해석의 차원에서 고찰하고, 비과세제도의 집행효과를 개인소득세 감면의 차원에서 분석한 후, 이를 근거로 제도의 정착을 위해 정부에 대한 제언을 직무발명 보상금의 제도 개선 차원에서 도출하였다.

종교상의 이유로 수혈을 거부하여 사망한 메틸 말로닌산 혈증 환아 2례 (Two Cases of Methylmalonic Acidemia where Refusal to Blood Transfusion Led to Death)

  • 장하원;이용욱;장미영;길홍량;김숙자
    • 대한유전성대사질환학회지
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    • 제18권2호
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    • pp.50-54
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    • 2018
  • Jehovah's Witnesses do not accept blood transfusions, because of their particular interpretation of the Old and New Testaments. When people with such religious convictions are in need of medical care, their faith and belief may become an obstacle for proper treatment, and pose legal, ethical, and medical challenges for the health care providers. We report two inherited metabolic disorder cases in South Korea where the infants died whilst under medical care because of parental refusal of blood transfusions for religious reasons. Case 1 had methylmalonic acidemia, Down syndrome and associated congenital cardiac anomalies requiring surgery. Case 2 had anemia and methylmalonic acidemia requiring dialysis to treat hyperammonemia and metabolic acidosis. For effective medical management, they needed life-saving blood transfusions. As a part of alternative treatment, Erythropoietin was administered in both cases. As a result, two babies died from their extremely low hemoglobin and hematocrit. The hemoglobin concentrations below 2.7 g/dL without cardiac problem and 5.4 g/dL with cardiac anomaly complicated by pulmonary hypertension are considered life-threatening hemoglobin threshold. The medical professional must respect and accommodate religious beliefs of the patients who can make informed decisions. However, when parents or legal guardians oppose medical treatment of their babies and incompetent care receivers on cultural and religious grounds, the duty to assist and save persons exposed to serious danger, particularly life-threatening events must come first.

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정보보호법의 전 세계적인 확산에 관한 연구: 국제인권레짐 효과를 중심으로 (Data Privacy Law and International Human Rights Regime: An Event History Analysis on the Diffusion of Data Privacy Law(1960~2011))

  • 유은혜
    • 한국사회정책
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    • 제20권3호
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    • pp.117-140
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    • 2013
  • 본 연구는 인터넷의 확산과 정보통신기술의 발달로 이슈화되고 있는 정보보호법의 제정에 대한 사회적 조건을 연구한 논문이다. 기존 정보보호법에 관한 연구들이 주로 법학이나 행정학, 혹은 경제학 측면에서 정보보호법의 내용이나 정책적인 함의, 혹은 국가 간 상거래에 정보보호법이 끼치는 영향을 연구한 반면 정보보호법의 제정에 영향을 끼치는 사회적 조건에 대한 연구는 전무한 편이다. 본 연구는 정보인권의 측면에서 전 세계 정보보호법 제정의 확산 경향을 지적하고 이에 영향을 끼치는 국가의 내재적 변수와 외재적 변수의 효과를 분석했다. 1960년부터 2011년까지 총 117개국을 대상으로 각 국가의 정보보호법 제정 사건이 일어날 수 있는 확률을 사건사 분석 기법을 이용하여 분석하였으며 인터넷의 확산과 국제인권레짐의 확산이 정보보호법 제정률에 가장 큰 영향을 끼친 것으로 나타났다. 또한 국제적인 무역자유화나 한 국가의 내재적인 인권존중 수준, 기술발전 수준 등은 정보보호법 제정에 전혀 영향을 미치지 않는 것으로 드러났다.

2017년도 법의부검에 대한 통계적 고찰 (A Statistical Analysis on Forensic Autopsies Performed in Korea in 2017)

  • 박지혜;나주영;이봉우;양경무;최영식
    • The Korean Journal of Legal Medicine
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    • 제42권4호
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    • pp.111-125
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    • 2018
  • Statistical analysis was performed on national forensic autopsy data collected in the Republic of Korea, with the exception of Ulsan, during 2017. A total of 8,777 cases were categorized based on the region; information was provided by the Police Agency and the Coast Guard regarding sex, age, manner of death, and cause of death. Analysis of the manner of death revealed that 3,971 cases (45.2%) were unnatural deaths, 3,679 cases (41.9%) were natural deaths, and 1,127 cases (12.8%) were unknown deaths. Among the unnatural deaths, the majority of the cases (1,740 cases, 43.8%) were accidents, 1,316 cases (33.1%) were suicide, 385 cases (9.7%) were homicide, and 530 cases (13.3%) were undetermined deaths. Among the unnatural deaths, the majority of the cases (1,575 cases, 39.7%) were trauma, followed by 793 cases (20.0%) of poisoning and 689 cases (17.4%) of asphyxia. Falling down was the major cause of death by trauma (737 cases, 46.8%). As a result of the classification of asphyxia based on previous study, strangulation was the major cause, with 538 cases (78.1%). Among the natural deaths, heart disease was the major cause (1,790 cases, 48.7%), followed by vascular disease (697 cases, 18.9%).

도수치료의 정의에 대한 고찰 및 발전 방향에 관한 연구 (A study on the definition and development direction of manual therapy)

  • 박종항;박현식;신영일;이호종
    • 대한물리치료과학회지
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    • 제29권1호
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    • pp.1-14
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    • 2022
  • Background: The legal and academic definitions of manual therapy in domestic and foreign countries are reviewed, and problems and improvement plan of manual therapy are established through comparative analysis of the current status and system of manual therapy in Korea and abroad. Design: Review. Methods: In this study, the development direction of manual therapy in Korea was derived by analyzing the definition, application status, and service system of domestic and foreign manual therapy. Results: Firstly, it lays the foundation for a more comprehensive national health promotion by solving problems arising from the current unclear definition of manual therapy. Secondly, the subject of manual therapy is a physiotherapist but the subject of claiming non-benefit costs is a doctor, moreover illegal manual therapy by an unqualified or non-professional who is not a physiotherapist is being carried out in the medical field. Thirdly, in order to provide quality physiotherapy services (manual therapy) under a cooperative relationship between medical staff and physiotherapists, it is appropriate that physiotherapist have a clear "prescription" or "request" by a doctor. Fourth, there is no provision for the preparation of medical records in the current Medical Technicians Act, and this causes safety accidents of patients during manual treatment. Conclusion: As described above, the current manual therapy in Korea is being performed indiscriminately without a clear interpretation, resulting in various problems. I think it is necessary to lay the foundation for institutional and legal re-establishment of manual therapy through additional research on manual therapy in the future.

신용장개설은행(信用狀開設銀行)의 서류검토기준(書類檢討基準)에 관한 연구(硏究) (A Study on the Standard of Document Examination for Letters of Credit Issuing Bank)

  • 김영훈
    • 무역상무연구
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    • 제16권
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    • pp.35-58
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    • 2001
  • The letter of credit is quintessentially international. In the absence of international legal system, a private system based on banking practices has evolved, commanding the adherence of the international letter of credit community and providing the foundation of th reputation of this instrument. To maintain this international system, it is vital that international standard banking practice should not be subject to local interpretations that misconstrue or distort it. The UCP is a formulation of international standard banking practice. It is neither positive law nor a "contract term" in any traditional sense and its interpretation must be consonant with its character as a living repositary of international understanding in this field. As a result, the interpretation and application of specific articles of the UCP must be consistent with its evolving character and history and with the principles upon which sound letter of credit practice is predicated. This study, especially, focuses on article 13 of the UCP500 and 95UCC 5-108. Both articles introduce a standard of document examination to be used by banks to determine whether they comply facially with the terms of the credit. While, in the UCP, this standard is called international standard banking practices, in the UCC, this standard is called standard practices. I think that both standards are not same. Thus, first, this study look for categories of both standards and scope of application. the second subject is how can issuing bank act in the face of non-documentary condtion under this standard of document examination. Third is correlation between the principle of Strice Compliance and the standard.

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중재합의에 대한 새로운 고찰 (A New Approach on the Arbitration Agreement)

  • 손경한;심현주
    • 한국중재학회지:중재연구
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    • 제23권1호
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    • pp.55-84
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    • 2013
  • There should be an arbitration agreement between concerned parties in order to resolve a dispute through arbitration. The arbitration procedures, including the selection of the arbitrator and the adjudicative rights of the arbitrator, are based on the arbitration agreement. In other words, the arbitration procedure and adjudication can be carried out within the boundaries of the arbitration agreement. Traditionally, the Doctrine of Separability of the arbitration agreement has been acknowledged in order to emphasize its importance and to clearly separate it from the contract. Today, when the Doctrine of Separability of the arbitration agreement is well established, overemphasizing this separability could hamper its effectiveness and the autonomy of the parties. Moreover, arbitration agreements in the past were required to be written, clarifying the existence of the agreement and determining the scope of its validity. Further, an arbitration agreement was considered as narrowly as possible. However, since arbitration has become a generalized resolution for disputes, the formal or content requirements should be reconsidered. In terms of validity, the subjective and objective scope should necessarily be extended as a means to resolve disputes related to an arbitration agreement and reduce the resolution cost and duration. Under this perspective, the arbitration theory should now focus on arbitration agreements rather than the place of arbitration. We should break from the nationalistic view, which understands that the arbitration system is a part of the national legal system and that arbitration is allowed solely by permission of the nation. Instead, we should extensively reinterpret the subject of arbitration agreement and its range of effects so that disputes can be resolved between the concerned parties under a single procedure and norm, a necessary step forward. Moreover, in spite of the positive contribution and role of the New York Convention toward the establishment and development of the international arbitration system, there should be an effort to overcome its deterioration. As mentioned in the recommendations regarding the interpretation of the arbitration agreement in the New York Convention in 2006, we should begin by striving to match the Convention as a means of interpretation with the changes of the twenty-first century. Ultimately, we should meet the demands of the new era through amendments to the Convention.

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Conflicts between Protected Franchise Territory and Unrestricted Delivery Trading Area

  • LEE, Soo-Duck
    • 한국프랜차이즈경영연구
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    • 제11권1호
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    • pp.45-60
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    • 2020
  • Propose: The expansion of the delivery market in franchise business is a positive means of advertising and promotion for franchisees and contributes to substantial sales growth for stores. However, unrestricted and uncontrolled delivery sales and business activity of franchisee directly lead to encroachment of business territory between franchisees, resulting in increased operating costs of franchisees and conflicts between franchisees over rights and interests on franchise business. Moreover, in relation to the restrictions on the opening of competitors, it is incapacitating the law intent of prohibiting unfair encroachment of business territory, in the issue of the Fair Franchise Act in regard to guarantee of exclusive sales and business activity rights of franchisee. This study aims to point out major problems arising out of franchisee's infinite competition on delivery sales and business activity that are not restricted or controlled and then suggest legal supplements, policy tasks, and practical implications for improvement on the issues. Literature Review: In franchising business transactions, vertical restraints are associated with the exclusive territory establishment, control of transaction area, restriction of intangible sales and business activity of franchisee. Therefore, in the franchise business, it is necessary to take positive interpretation and application on e-commerce, the area of e-commerce, and delivery trading area and find proper and practical ways, by virtue of constructive attitude of each actor, to reduce the encroachment of business territory and various conflicts caused by unrestricted delivery trading area. Conclusion and suggestion: The finding shows that unrestricted or uncontrolled delivery sales and business activity of franchisees cause encroachment of business territory and many conflicts among franchisees. And this matters also weaken the legislation of the law on the protection of the business territory and can be negative factors that disrupt the protection of identity and sound development of the franchise industry in the long run. Therefore, in the franchise business, it is necessary to take positive interpretation and application on e-commerce, the area of e-commerce, and delivery trading area and find proper and practical ways, by virtue of constructive attitude of each actor, to reduce the encroachment of business territory and various conflicts caused by unrestricted delivery trading area.

중대재해처벌법의 주요쟁점 해소 방안 (Analysis of Major Issues in the Serious Accidents Punishment Act (SAPA))

  • 조춘환
    • 한국건설안전학회 논문집
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    • 제5권1호
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    • pp.17-24
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    • 2023
  • 본 연구 목적은 산업재해로 인한 사망자와 부상자가 너무 많다는 비판이 오랫동안 지속되어 온 부분과 근로자의 죽음은 한사람의 죽음뿐만 아니라 그와 연결된 많은 사람들과 사회 전체에 악영향을 미친다는 문제임은 분명히 인식하고 엄중한 '중대재해처벌법'의 필요성은 공감을 하고 있다. 그러나 현행 중대재해처벌법은 노사 양측에서 애매하다는 논란의 여지가 있어 환영받지 못하고 있는 점과 안전보건 확보 의무를 위반한 경영책임자는 처벌과 입법 내용이 추상적이며 처벌 수위가 지나치다는점을 제언한다. 그리고 경영책임자의 해석과 중대산업재해의 애매한 부분으로 대부분의 기업들이 법률해석과 자문을 받고자 대형 로펌을 기용하므로 로펌만 배불리는 양상을 만들고, 기업은 CEO를 보호하기 위해 투입하는 비용은 정작 안전사고 예방비용으로 들어가야 하므로 모호성을 갖고 있는 지금의 시행령은 개정되어야 할 필요성이 있다는 것을 제언한다.

국제물품매매거래에서 계약의 성립에 관한 최근 판례연구 (A Recent Case Study on the Formation of Contract in International Sale of Goods)

  • 이병문;박은옥
    • 무역학회지
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    • 제41권4호
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    • pp.21-40
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    • 2016
  • 본 연구는 최근 구매주문서 발송을 조건으로 한 매도인의 승낙을 주요 이슈로 하는 CISG상 판례가 있어 이를 소개하고 심층 분석한 논문에 해당한다. 이러한 분석을 위해 CISG상 계약의 성립 관련 조항을 청약과 승낙으로 나누어 고찰하고, 특히 이 판례의 주요 이슈가 되고 있는 대응청약과 승낙의 요건 및 연착된 승낙의 인용 관련 조항을 주로 고찰하였다. 이와 더불어 판례의 분석과 CISG상 관련 조항의 분석을 통해 CISG를 준거법으로 하여 국제물품매매거래에 임하는 거래 당사자들이 유의하여야 할 실무적 시사점을 도출하였다.

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