• Management & Information Systems Review
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• v.29 no.3
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• pp.71-96
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• 2010

This article firstly reviewed Permanent Established(PE) concept of OECD and UN model tax treaty and compared it with that of Korean Corporate Income Tax Law(CITL). The various factors regarding profit like ways of deciding the local source profit, scope and calculation method which will be imputed to PE were also reviewed. Based on above, standard PE judgement basis and calculation method of local source profit were also studied by using actual cases in foreign corporation which performs plant construction & sales in Korea. Accordingly to properly solve the conflict regarding international tax and to protect the tax authority against the foreign corporation in Korea, by standing on equality, I now propose followings for the better concept of PE in Korea. Firstly, the article that a building site or construction or installation project constitutes a PE only if it lasts more than 6 months should be modified to reflect OECD model convention's criteria of 12 months. Second, the scope of 'subordinate attorney' which is regarded as PE under CITL is now including 'holding-delivery attorney', 'order attorney', and 'assurance attorney' as well as 'contract attorney'. This is overly limit the activities of foreign corporation. It had better be loosened only to include 'contract attorney' as OECD provisions. Third, the CITL limits the cases of preparatory and/or auxiliary place which is not regarded as PE, thus limit the foreign corporations' business by expanding the concept of PE. This had better be eased. Fourth, in deciding the amount of local source profits, the CITL stipulates to split the profits by the relevant contribution of transaction parties through 'profit split method'. To solve the conflict, the ways of profit split must be better clarified through providing object and detailed standard and basis.

• The Journal of the Convergence on Culture Technology
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• v.5 no.1
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• pp.127-137
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• 2019

In this study, I set the allowable range of viewing / copying rights of investigation records on criminal victims and bereaved families in the procedure of investigation. I tried to grasp the contents of the suspect's statement at an early stage and support it in order to cope appropriately Recently, the social consideration of people suffering from crime victims is expanding in fact. The scope of the investigation is set by the lawyer of the suspect in relation to the subordinate statute concerning the investigation and reading of the investigation record. In parallel, it is necessary to apply to the victim's lawyer or bereaved. This is a part that coincides with the purpose of certifying private rights such as browsing of litigation records to the victim and ultimately has a purpose related to the allowable range. Although it is the right to receive the investigation result at each stage, it is not used properly. Especially when distorted investigation progresses, if the suspect is not prosecuted, the victim may be in a state of regret. The important part can be summarized as the question of whether the investigation of the victim's lawyer is allowed to view and access the criminal records. This section has been reviewed with a focus on the current Act and its functional aspects should be emphasized and revised in accordance with the legal environment. These findings will contribute to ensuring victims' rights in the future. It is also used as an important resource in the legislative process, including the revision of the criminal procedure law.