• 무역학회지
• /
• 제46권6호
• /
• pp.225-238
• /
• 2021

This study analyzed the recent precedents of the Korean Supreme Court's Royalty and License fee on this issue and presented implications for future taxation of Royalty and License fee and digital content imports related to reproduction rights. If the price related to imported goods and the price not related to them are combined, it is necessary to revise the statutes to supplement the allocation method of royalty and license fee. In addition, if there is an agreement or a back contract for intellectual property rights through the headquarters or branch office other than the trading party, a method of inducing the importer to voluntarily report it when reporting imports should be considered. Whether Royalty and License fee is taxed or not must be determined after examining the various contract details and circumstances of the transaction.

• 한국컴퓨터정보학회논문지
• /
• 제21권3호
• /
• pp.33-38
• /
• 2016

Research on the development of key technologies of social work protection and content mashup tools has been carried out as an R&D project granted by the Korea Copyright Commission from 2013. The research aims to provide efficiency of the production environment of the secondary work of the digital contents as well as a systematic solution to the regulation-related problems. The essential features of the distribution management system for cooperative works developed though this study are the decision of the selling prices reflecting various license fee factors and the transparent distribution of the license fees. This paper represents a model which can automatically calculate the amount of the license fee in each derivative stage, independently of the license fee policies on each of the subsidiary contents when N-th works are producted on the basis of a previously approved first work.

• 디지털콘텐츠학회 논문지
• /
• 제17권3호
• /
• pp.119-133
• /
• 2016

이 연구는 2013년 KBS가 국회에 제출한 TV 수신료 인상안의 여론조사를 바탕으로 시청자의 공적 가치 인식이 공영방송에 대한 필요성과 TV 수신료 지불의사에 미치는 영향을 탐색해보자 하였다. 이를 위해 KBS가 제시한 7대 주요 수행과제를 품질, 다양성, 보편성, 사회적 가치, 글로벌 가치 등 5개의 공영 방송의 공적 가치로 분류하였다. 연구결과는 다음과 같다. 첫째, KBS가 제시한 공적 가치 가운데 무료 지상파 다채널방송을 통한 디지털 복지 확대를 선택한 집단이 공영방송의 필요성을 가장 높게 인식한 것으로 조사되었다. 둘째, 수신료 1,000원 인상은 72.4%, 1,500원 인상은 43.9%가 긍정한 것으로 조사되어 KBS의 1,500원 인상안은 시청자의 수신료 지불의사를 반영한 것으로 나타났다. 셋째, 조사자의 84.6%가 공영방송의 필요성을 인식하고 있으며 공영방송의 필요성은 수신료 지불의사와 상관관계가 있는 것으로 분석되었다. 이런 연구 결과는 보편성, 사회적 가치, 품질과 같은 공영방송의 공적 가치를 성실히 수행할 때 공영방송과 수신료제도의 정당성을 확보할 수 있는 가능성을 확인해 주고 있다.

• 무역상무연구
• /
• 제69권
• /
• pp.673-698
• /
• 2016

This study tries to conduct a systematic analysis on whether adding up the royalties and license fees or not in measuring the taxable amount of tariff. We have confirmed that three main criteria to decide whether it is yes or not are non-inclusion, relatedness and condition of sale. We also have realized that whether satisfying a condition of sale or not depends on license agreement, sales contract, special relationship and so on. Furthermore, we have made case studies of bonded factory, film's domestic distribution, exempt royalty and license fee, price for exclusive use of relevant technology, retroactive application of price change and strict interpretation. Based on the case studies we have derived the following conclusions: First, the royalties and license fees only actually paid to the licensors may be added to taxable amount. Second, the royalties and license fees incurred after the imported goods are made into domestic goods may not be added up. Third, the royalties and license fees paid as a price for use may not be added up. Fourth, the analogical interpretation of relevant codes is not accepted.

• 한국언론정보학보
• /
• 제69권
• /
• pp.139-169
• /
• 2015

시청자의 공적가치에 대한 기대 및 평가, 인구사회학적 속성을 기준으로 시청자 세분화를 시도하였으며, 도출된 네 가지 군집별로 공영방송 제도 및 수신료에 대해 어떠한 태도 차이를 보이는지 분석하였다. 분석 결과, 집단에 따른 태도의 차이를 확인할 수 있었다. 특히, 20-40대 젊은 여성층이며 '다양성' 차원에서만 공영방송에 대한 높은 기대 수준을 보이고 모든 차원에서 KBS가 수행한 공적가치에 대해 낮은 평가를 보인 집단이 여타 시청자 집단보다 공영방송 제도에 대한 태도가 상대적으로 부정적임을 확인할 수 있었다. 군집별 태도 차이 분석 결과에 대한 확증 및 부연을 위해 공영방송 제도 및 수신료에 대한 태도에 영향을 미치는 변인이 무엇인지 분석하였다. 그 결과, 시청자의 성별, 연령, 소득수준을 비롯하여 '사회적 가치'와 '개인적 실용가치' 차원의 기대, '품질'에 대한 평가 변인이 공영방송 제도에 대한 시청자 태도에 영향을 미치는 것으로 나타났다. 한편, 수신료에 대한 태도는 시청자의 성별과 연령, '개인적 실용가치'에 대한 평가 요인의 영향을 받는 것을 확인할 수 있었다. 공영방송 제도 및 수신료에 대한 태도는 공영방송사가 제시하는 미래 비전에 대한 약속뿐만 아니라, 기존 역할에 대한 평가 요인의 영향을 받아 형성된다는 사실이 본 연구에서 확인되었다.

• 산업경영시스템학회지
• /
• 제35권2호
• /
• pp.181-188
• /
• 2012

The fee system on spectrum usage is a usage fee that is charged for using spectrum provided by a wireless tower, and is used for management and promotion of the waves. The current fee system for spectrum usage in South Korea has faced many problems, such as complex calculation for fees, unjustified charges, unfairness in cost sharing among providers, and general inefficiency of operation. This study focuses on comparison of fee systems for spectrum usage of South Korea and other foreign countries, extraction of the root causes and problems by case analyses, and recommendation for better solutions to make a reasonable fee system for spectrum usage. The result of this study can be used as a solution to render spectrum usage more effective.

• 한국정보통신학회:학술대회논문집
• /
• 한국정보통신학회 2014년도 춘계학술대회
• /
• pp.63-65
• /
• 2014

오픈소스 소프트웨어는 라이선스 비용이 없이 정액제의 구독(Subscription) 방식으로 서비스를 하는 특성이 있다. 이러한 비즈니스 방식은 라이선스 비용과 유지보수 서비스를 통해 과금하는 상용 소프트웨어와는 다른 방식으로 대가 산정이 이루어져야 한다. 하지만 이러한 특성에 대해 공공부문을 포함한 시장 수요자의 이해도가 낮아 오픈소스 소프트웨어를 통한 비즈니스가 활발히 펼쳐지는데 한계가 있는 상황이다. 이에 여러 선행 연구 및 시장 사례를 조사하고 발전시켜 오픈소스 소프트웨어 비즈니스에 적용할 수 있는 대가 산정 기준에 대한 모델을 제시하고자 한다.

• 한국중재학회지:중재연구
• /
• 제13권2호
• /
• pp.321-351
• /
• 2004

According to increase of Franchise Agreements, troubles related to those agreements and trading acts occur frequently. As Franchise system had come from Western countries, franchise agreement troubles tend to international disputes. In fact, those parties entered into a franchise agreement prefer arbitration to lawsuit as a dispute resolution system because arbitration is easy to risk-management for cost and time. The essential conditions for Franchise agreements are as follows ; for Franchise to grant Intellectual Properties to Franchisee, to give an impression of the same company between Franchise and Franchisee, to control and support Franchisee, for Franchisee to be an independent merchant, and to pay Franchiser license fee. Because Franchise Agreement is also based on liberty of contract, Franchise and Franchisee could enter into any kind of agreement. However, Franchiser can make an unfair agreement abusing a position of advantage. This paper check those unfair terms and conditions in Franchise agreement. Once they enter into an agreement, they should fulfil their contract. In case of trouble on performing the contract, both of them have to discuss to solve that trouble faithfully. But, they enter into either lawsuit or arbitration in accordance with agreement when they can't reach a decision in general. Specially, which is the most popular dispute resolution hands in case of Intellectual Property License agreement. General international Franchise Agreements have arbitration terms, but there is other case such as separate Arbitration Agreement if the want, which is separate from Franchise License agreement, so even though Franchise License agreement is invalidated, Arbitration agreement continues to exist, This paper reviews Franchise system and the terms of arbitration in Franchise agreement.

• 수산경영론집
• /
• 제34권1호
• /
• pp.137-156
• /
• 2003

Increasingly, leisure time is being used for outdoor recreational activities, and fishing is one of the principal forms of marine recreation. Marine recreational fishing is a popular activity in Korea and this activity has led to the development of a sector of substantial social and economic value. Also it is considered as one of the important outdoor leisure industries in Korea. With rising of income level and development of marine outdoor leisure industries, social, economic demand increase of marine recreational fishing are showing us new advance ability of marine aquatic bio-industry. However the recreational use of fish stocks has become an important consideration in the public and environmental economic analysis of management aspect of fishing, having grown considerably over recent years to reach a level in Korea where the fish stocks and coastal ecosystem has become a significant management problem. we are inevitably facing marine environmental deterioration and overfishing in marine recreational fishing. In this study, not only resources and environmental problems which are occurred by recreational fishers, but also illegal fishing behaviors and other problems such as market's failure are going to analyze basic management theories and methods of recreational fishing through mathematical principals and economic rents which maximize net social benefits. In view of the likelihood of marine recreational fishers adopting high rates of discount, the conservation of fish resources would appear to require continual public surveillance and control of the physical yield and condition of the fish stocks and the optimal use level. The institutional management of recreational fisheries is the way of escaping the collapse of recreational fisheries just like as the situation of management's failure of commercial fisheries worldwide. One of the effective management measure is a license system. In this system, optimal fee is paid by recreational fishers, which prevent them from overfishing, environmental problems to some extents and carry out the optimal number of outings. And money obtained by license fee should be spent for more improvement fishing culture and welfare for marine recreational fishing. Marine recreational fishing is to be promoted under sound conservation and management principles.

• 기술경영경제학회:학술대회논문집
• /
• 기술경영경제학회 2005년도 제26회 동계학술발표회 논문집
• /
• pp.42-56
• /
• 2005

Firms cooperating in R&D face a moral hazard problem, because with R&D effort not being observable each partner will focus on its own profit when choosing its effort level. This paper aims to explain the use of optimal license contract for R&D cooperation such as cross-licensing agreement. We argue that in the situations of asymmetric information, the optimal incentive scheme that can solve moral hazard problem is . a linear function of the likelihood ratio. Especially in the case of parallel research, each firm has an extra incentive for cooperative R&D effort, given by the license fee that considers the profit of the cooperating firm, which solely depends on his R&D success if the cooperating firm fails.