• 제목/요약/키워드: tax law

검색결과 160건 처리시간 0.028초

한국의 해상풍력산업 발전전략 고찰 (Contemplation of Korean Offshore Wind Industry Development)

  • 김종화
    • 풍력에너지저널
    • /
    • 제15권1호
    • /
    • pp.5-10
    • /
    • 2024
  • Offshore wind power generation has significant advantages, including enhanced energy security and job creation. However, despite these benefits, South Korea has not fully utilized its potential in this sector. In contrast, offshore wind power industry development in Europe has been driven by government leadership. Drawing from this experience, South Korea also needs to relax regulations, strengthen necessary infrastructure, and enhance financial support systems to activate the offshore wind power industry. For this, sustained government leadership is absolutely essential. Without addressing the capacity issues in the power grid, we cannot expect offshore wind power generation to succeed. To address grid issues, we propose the enactment of a special law called the "Special Act on Grid Expansion." Considering KEPCO's financial situation, private investment should be encouraged for grid construction. The role of developers is crucial for the successful development and operation of offshore wind power. They manage risks throughout various stages, from site acquisition to construction and operation, which have a significant impact on the success or failure of projects. Since domestic developers currently lack experience in offshore wind power, a cooperative strategy that leverages the experience and technology of advanced countries is necessary. Energy issues should be recognized as important tasks beyond mere political ideologies, as they are crucial for the survival of the nation and its development. It is essential to form a public consensus and implement ways for residents to coexist with offshore wind power, along with the conservation of marine ecosystems and effective communication with stakeholders. Expansion of the offshore wind power industry requires support in various areas, including financial and tax incentives, technology research investment, and workforce development. In particular, achieving carbon neutrality by 2050 necessitates the activation of offshore wind power alongside efforts by major corporations to transition to renewable energy. South Korea, surrounded by the sea, holds significant offshore wind power potential, and it is our responsibility to harness it as a sustainable energy source for future generations. To activate the offshore wind power market, we need to provide financial and tax support, develop infrastructure and research, and foster a skilled workforce. As major corporations transition to renewable energy to achieve carbon neutrality by 2050, offshore wind power must play a significant role. It is our responsibility to fully utilize South Korea's potential and make offshore wind power a new driver of growth.

수산자원 소유.이용제도의 변천에 관한 연구 (A Study on the Evolution of the Holding and Utilizing System of Fisheries Resources in Korea)

  • 류정곤
    • 수산경영론집
    • /
    • 제22권1호
    • /
    • pp.1-52
    • /
    • 1991
  • This study deals with the evolutional history of the holding and utilization of fisheries resources in Korea. Fisheries resources have the basic characteristics of the density dependent self-regulating renewable and common property resources, Irrational utilization of fisheries resources is mainly due to the unlimited access to the resources. The holding and utilization of fisheries resources in Koryo era was opened to everyone. But it was nationalized in the early Yi Dynasty. The purpose of its nationalization was to provent the paticular powered-man with their monoplized holding and to levy fisheries tax. Eoeop-peop, the first modern fisheries law in Korea, was enacted as a part of the invasion policy of Japan in 1908. With the japanese annexation of Korea in 1910, the Japanese Government established a new institutional system of fisheries as a part of an overall reformation of the institutional for an implementation of the colonial policy. It was very the new enacted Fisheries Law (Gyogyorei). Also the Government enacted compulsorily another new Fisheries Law (Chosen Gyogyorei) with its adjunct laws and regulations revise the institutional system of fisheries on May 1, 1930. After Eoeop-peop enactment, the fisheries resources in Korea could be used only under the license, permission, and statement. After Korea was from Japan in 1945, Korea Government at last enacted the new fisheries law (Susaneop-peop) in 1953. The goal of Susaneop-peop was to achive the general usage and protection of the fisheries resources, and to attain the development and democratization of the fishery in Korea. This law was amended 13 times until 1990. The license fishery have a legal right on the fishery, called a fishery rigt. This right means a right of exclusive occupation and utilization of a unit of the inshore fishing grounds. The main evolutional issues of license fishery are as the following : 1) the foundation of the exclusive usable fishery right(1911, Gyogyorei), 2) the deletion of the settled U9space lift net and settled space sein net fishery, and the expansion of the cooperative fishery-No.1, 2, and 3 type cooperative fishery-(3rd amendment, 1963), 3) the deletion of the No.2 and 3 type cooperative fishery, and the separation of the culturing fishery in No.1 and 2 type culturing fishery (13th amendment, 1990). The effective period of the license fishery was amended as the following : 1) 1908(Eoeop-peop) : within 10 years, renovation system, 2) 1929(Chosen Gyogyorei) : within 10 years, unlimited extension system, 3) 1971. 7th amendment : 10 years, renovation system, 4) 1972. 8th amendment : 10 years, only 1 extension system, 5) 1975. 9th amendment : 5-10 years, only 1 extension system, 6) 1990.13th amendment : 10 years, within 10 years of total extensional years. The priority order of the fishery license was established in 1953 (Susaneop-peop). The amendment of it is as follows : 1) 1953. enactment \circled1 the fishing grounds that the fishery right is extablished 1st order : the existing fishery right man, unlimited renovation 2nd order : the corporate that the regional fisherfolk organized 3rd order : the rest experienced fishermen \circled2 new fishing grounds 1st order : the corporate that the regional fisherfolk organized 2nd order : the rest experienced fishermen 2) 1971. 9th amendment \circled1 the fishing grounds that the fishery right is established 1st order : the existing fishery right man, unlimited renovation 2nd order : the Eochongye that the regional fisherfolk organized 3rd order : the regional fishery cooperative that the regional fisherfolk organized 4th order : the rest experienced fishermen \circled2 new fishing grounds 1st order : the Eochongye that the regional fisherfolk organized 2nd order : the regional fishery cooperative that the regional fisherfolk organized 3rd order : the rest experienced fishermen 3) 1981. 10th amendment \circled1 the inside of No.1 type cooperative fishing grounds 1st order : the Eochongye that the regional fisherfolk organized 2nd order : the regional fishery cooperative that the regional fisherfolk organized 3rd orer : the rest experienced fishermen 4) 1990. 13th amendment \circled1 No.1 type cultural fishery 1st order : the Eochongye that the regional fisherfolk organized 2nd order : the regional fishery cooperative that the regional fisherfolk organized 3rd order : the rest experienced fishermen \circled2 No.2 type cultural and settle fisher : general priority order The effective period of the permission fishery was amended 6 timed. First, it was within 5 years and renovation system (Eoeop-peop). Now it is 5 years and renovation system. The effective period of the statement fishery was amended 4 times. First, it was within 5 years, and then was amended within 3 years(Chonsen Gyogyorei). Now it is 5 years.

  • PDF

시설부담금 산정에 관한 분쟁 사례 연구 (A Case Study on Installation Charges Dispute Settlement by Benefits Analysis)

  • 이태식;이동욱;전영준;곽동구
    • 한국중재학회지:중재연구
    • /
    • 제20권1호
    • /
    • pp.169-189
    • /
    • 2010
  • Composition depending on the development of industrial sites are located just within the existing facilities are hoping to become a retention, in accordance with the law will impose a liability amount. Then calculating the profit and loss analysis of the retention is required. In other words, the composition of the industrial site will be retained for existing facilities and the amount of the profit is necessary to analyze. In this study, the calculation of expenses and the income of retained existing facilities will be presented with analytical methods. Especially the existing cases of dispute with the results of the adjustment and the calculation of contributions for a range of benefits associated with the analysis according to 'The Industrial Sites and Development Act', the following conclusions were drawn. According to 'The Industrial Sites and Development Act', the facility at the industrial site composition within the limits of increasing the convenience of being charged is reasonable. In particular, the industrial site of buildings located within existing facilities depending on the composition and future industrial sites are public facilities available for the facility to consider the possibility of calculating contributions to be reasonable. Additional benefits which can be the land prices, tax exemptions, and increasing efficiency of land use for the benefits are not yet realized the benefits against the expenses side, as well as imposing double taxation. Therefore, the heavy emphasis on convenience is not considered to be reasonable. Including in the industrial site, the cost of damages caused, that is, noise, pollution, and the defective product possibility should be considered a side opinion, but it still does not promote the development of states estimated the cost of the damage is not right to be counted. Therefore, this facility should not be included in calculating contributions.

  • PDF

지역사회 보건교육 (Community Health Education)

  • 이주열;박천만;서미경;최은진
    • 보건교육건강증진학회지
    • /
    • 제24권4호
    • /
    • pp.241-249
    • /
    • 2007
  • Health education aims at behavior change rather than just delivering health knowledge to people. In Korea health education activities in public sector began in 1960 and they were included in the primary prevention program in communities. This article reviewed current health education programs in healthy living practice programs provided by local public health centers in Korea and drew implications for the future role of health education in community setting. Health education has been a core function of the National Health Promotion programs in the nation since the enactment of the National Health Promotion Law in 1995. The National Health Promotion programs are funded by the National Health Promotion Fund which are drawn from tobacco tax. The National Health Promotion programs include healthy living practice programs (smoking prevention and cessation programs, moderate alcohol use programs, physical activity promotion programs, and nutrition programs), chronic disease prevention programs, oral health programs and public hygiene programs. Methods of the National Health Promotion programs include health education, health counseling, health class, health information management, survey and research. Smoking prevention and cessation programs include smoking cessation clinic, smoking cessation education, non-smoking environment program, and non-smoking campaign. Moderate alcohol use programs include alcohol use education, moderate alcohol use campaign, alcohol use counseling, and alcohol free environment programs. Physical activity promotion programs include obesity control, targeted exercise program, and exercise civic group programs. Nutrition programs include nutrition management, obesity management, nutrition education, breakfast eating program, and nutrition counseling and treatment programs. The health education programs in community are not efficient today because there are many overlapping contents and short term goals. Community health education programs needs to be more comprehensive. Workforce development is another big issue at the moment because the National credential program will begin in 2009. Variety of community health education programs should be developed and funded by the national health promotion fund.

산림경관서비스 지불제 도입을 위한 시범사업 설계 (Pilot-Project Design on Introduction of Payment of Forest Landscape Service)

  • 최재용;이동근;이호철;고재춘
    • 한국환경복원기술학회지
    • /
    • 제12권6호
    • /
    • pp.112-122
    • /
    • 2009
  • Payment of Forest Landscape Service (PFLS) is based on the value of landscape conservation and is a positive forest policy inducing the owners of mountains to improve environmental service quality with economic incentives. The purpose of this study is to test the feasibility of PFLS and find out the elements related to PFLS such as associated statutes, target applications, eligible owner's requirements, and applicable environmental services. Research sites were selected in designated reserved forests by law and surveys were carried out with 28 professional forestry engineers and 10 owners of reserved forests located in Chungnam Province in November, 2008. As a result, the owners are willing to participate pilot-project of PFLS if they could have tax incentives. Preferred activities in their forestry are eco-tourism and carbon emission trading as PFLS business model. Although they expect low economic benefit from the PFLS, respondents answered introducing PFLS will give good opportunities for owners of a reserved forest to enhance willingness to manage their forestry properly for the landscape conservation. In this study, PFLS evaluation indicators and policy directions are established and recommends the strategies to cope with changing needs of forestry conservation by inducing the owners' active participation in the sustainable forest landscape management.

건설분야 전자상거래 저해요인 분석을 통한 활성화 방안 (The Method for Vitalizing Electronic Commerce with Impediment Factor Analysis in the Construction industry)

  • 조병옥;한충희;김선국
    • 한국건설관리학회:학술대회논문집
    • /
    • 한국건설관리학회 2001년도 학술대회지
    • /
    • pp.507-512
    • /
    • 2001
  • 정부는 산업과 무역 전반의 전자상거래 시스템 구축과 공공부문에 전자상거래를 조속히 도입하여 경제전반의 전자상거래를 선도하고 공공부문의 효율성과 투명성을 제고하기 위하여 2000년 2월 전자상거래 활성화 종합대책을 수립하여 추진 중에 있다. 그러나 건설산업의 전반적인 전자상거래는 아직 미흡한 실정에 있다. 정부의 주도로 대형 건설업체들은 IT투자증대와 컨소시엄을 구성하여 E-marketplace를 구축하고 있으나 중소 건설업체들은 전자상거래에 대한 투자가 어려운 실정이다. 따라서 본 연구는 국내 중소건설업의 환경과 전자상거래의 제도적 측면에서 문제점을 검토하여 국내 중소건설업의 경제적 지원측면에서 전자상거래 관련 세금감면법규의 한계성을 분석하고 중소건설업 대상 설문조사를 통하여 정부의 전자상거래의 활성화 정책에 있어서 정부유도정책의 필요성과 전자상거래 활용도에 대한 인센티브 부여의 필요성, 그리고 그에 따른 대책방안을 제시하였다.

  • PDF

부산항 환적화물 분석에 유치를 위한 항만경쟁력 관한 실증연구 (An Empirical Study on Competitiveness of Busan Port on Attracting Transshipment Cargo)

  • 이기웅;이문규;방효식
    • 통상정보연구
    • /
    • 제13권1호
    • /
    • pp.97-120
    • /
    • 2011
  • 본 연구의 목적은 고부가가치 창출을 위한 부산항 환적화물 유치 속성과 항만경쟁력이 무엇인지를 밝히고자 하였다. 환적화물 경쟁력을 항만물동량과 시장점유율로 정의하고 환적항만 환경요인을 내부환경과 외부환경으로 구분하여 이들이 미치는 영향을 살펴보았다. 연구결과 최적의 환적항만이 되기 위해서는 내부환경으로 배후규모와 입지, 시설 및 요율이, 외부환경으로는 국제 네트워크와 물류관리 정보화가 물동량증가에 긍정적인 영향을 미치는 것으로 나타났다. 환적화물 유치전략을 극대화하기 위한 방안을 제시하면 첫째 입항에서 하역, 운송, 가공, 선적에 이르는 일괄관리시스템을 구축하여야 한다. 둘째, 관세법에서 규정한 개항을 자유무역지역으로 지정하여 관세 및 내국세 비과세를 통한 외국자본의 유업 및 물동량 증가라는 시스템을 구축하여야 한다. 셋째, 자본의 자유로운 이동을 위하여 불법적인 자본이동을 제외한 외국환거래의 대폭적인 자유화를 보장하여 화주 및 선박회사의 부산항 화물유치 증대 및 투자유치를 적극 추진하여야 한다.

  • PDF

한국 지방분권의 문제점과 발전방향 (Problems of Decentralization in Korea and Its Development Direction)

  • 박종관
    • 한국콘텐츠학회논문지
    • /
    • 제22권7호
    • /
    • pp.126-135
    • /
    • 2022
  • 분권화는 조직 내의 권력 배분을 둘러 싼 구조적 특성으로서 조직, 국가와 지방의 차원에서 논의된다. 본 연구는 한국 지방분권의 문제점과 발전방향을 도출하기 위해 공무원을 대상으로 지방분권의 평가와 분권 방향을 조사했다. 또한 우리의 지방분권 과제도 도출하였다. 지방분권의 과제는, 우선, 조직구성에 있어서 자율성 확대이다. 지방자치단체의 조직구성은 지방 업무의 내용과 양에 따라 정해져야 한다. 둘째, 인사(력)운영의 자율권 확보이다. 지방의 정원과 인력관리는 중앙의 획일적 통제보다는 지방이 자율적으로 처리하는 것이 바람직하다. 다만, 이에 대한 견제 또는 감독은 당해 지방의회와 시민단체, 주민에게 맡길 필요가 있다. 셋째, 재정분권 확대이다. 우선, 자치재정권의 확충을 위해 법률의 범위 내에서 조례에 의해 세율을 결정할 수 있어야 한다. 다음으로 국세의 지방세 전환을 통한 지방재정의 확대가 필요하다. 그다음으로 지방소득세와 지방소비세의 확대가 필요하다. 지방분권은 중앙의 일방적, 단기적 사고에서 탈피하여 중앙과 지방의 협조, 주민과 이해관계자 참여 등이 필요하다.

AHP 분석을 이용한 원유 및 가스 해외 수송사업 진흥 정책 연구 (A Study on the Demand of the Promotion Policy for the Oil and Gas Overseas Transportation Projects by AHP)

  • 윤재웅
    • 무역학회지
    • /
    • 제47권5호
    • /
    • pp.289-304
    • /
    • 2022
  • Korea's LNG and crude oil are the most important energy and export raw materials, but 100% import resources by overseas. However, tanker shipping companies, which play the most crucial role in energy cargo security, are very small in number and size, which can be a factor in the supply chain crisis. Therefore, this paper studied the policy of expanding tanker transportation necessary for the transport of crude oil and LNG in Korea. In the existing literature, there was no policy study necessary for tanker ships, but referring only to the importance of overseas energy development and transportation, so we tried to derive various demands necessary for expanding the tanker fleet through expert interviews and AHP which was conducted on 89 related energy institutions to derive policies and their priorities. The results of the study are as follows. As for the policy, the financial support policy was the highest priority, followed by the business and the mutual cooperation policy of related agencies. Tax support (22.6%) and ship financing (19.4%) were the highest priorities, followed by the Energy Intermediate Promotion Act (11.9%), Tanker Guarantee Insurance (10.6%), Energy Budget Independence (9.3%), and Korea Trader Development (8.2%). Energy governance (6.3%), information center establishment (6.2%), and energy procurement committee (5.5%) ranked seventh, eighth, and ninth. The research results show that it is necessary to supply sufficient ships to the market through the expansion of ship finance for tankers and to follow business support policies such as guarantee insurance. In addition, it was also possible to derive that the financial resources need to be determined by law and independent budgets for consistency and continuity.

더덕 함량이 더덕 침출주의 품질에 미치는 영향 (The Effect of Deodeok Contents on the Quality of Deodeok Wine)

  • 권동진;최신양
    • 한국식품저장유통학회지
    • /
    • 제14권4호
    • /
    • pp.414-418
    • /
    • 2007
  • 더덕 함량을 10, 15 및 20% (w/v)로 달리하여 50% (v/v) 주정에 담아 밀봉한 후 상온에서 180일간 침출시킨 다음 더덕 침출주의 이화학적 및 관능적 특성에 미치는 영향을 조사하였다. 더덕 함량을 달리하여 상온에서 180일간 침출시킨 결과 총당은 더덕 함량이 많을수록 많은 양의 총당이 용출되는 경향을 보이고 있었으며 맛을 결정하는 환원당도 총당과 유사한 경향을 보이고 있었다. 한편 더덕의 유효성분인 total polyphenol의 경우 더덕 함량이 많을수록 차이는 뚜렷하였으나 원료 더덕 중에 함유된 total polyphenol에 비해 적은 양이 용출되고 있었다. 관능적인 기호도의 측도인 노란색의 경우 더덕 함량이 20% (w/v)인 침출주에서 가장 높은 값을 보이고 있었고 crude saponin은 비교적 완만히 용출되는 경향을 보이고 있었으나 침출 100일경이 지나면서 급격히 용출되는 경향을 보이고 있었다. 더덕 침출주의 주세법 기준 항목인 불휘발성분의 경우 더덕 20% (w/v) 함유 침출주만이 침출 160일이 지나야 법적 기준치인 2.0% (w/v) 이상을 만족하는 것으로 나타나 더덕 침출주를 제조하기 위해서는 더덕 2.0% (w/v) 이상 필요하고 침출시간도 상온에서 160일 이상 요구되는 것으로 나타났다. 관능적인 기호도에서는 더덕 20% (w/v)이상 함유된 침출주에서 맛, 향, 색 및 전체적인 기호도에서 우수한 것으로 나타났다. 이상의 결과로부터 더덕 침출주를 제조하기 위해 더덕 함량을 20% (w/v) 이상 함유하여야 불휘발성분의 법적 기준인 2.0% (w/v)를 만족하는 것으로 나타나 앞으로 품질이 우수한 더덕 침출주를 제조하기 위해 더덕 함량, 침출시간 및 온도 등의 침출방법을 결정하는 연구가 필요한 것으로 나타났다.a}$,24S)-stigmast-5-en-3-ol (${\gamma}-sitosterol$)은 감귤이나 버섯 균사체에서 보고되지 않은 성분들이 검출되었다.M 영상 역시 oxide island 들이 형성에 기인된 어떤 "Strawberry" 구조를 보여주었으나 정확하게 $Al_2O_3$ overlayer가 형성되었는지는 규명할 수 없었다. 결론적으로, 800 K와 1000 K에서 $Ni_3Al(111)$ 합금표면위의 산소 상호작용결과 어떤 aluminum oxide overlayer의 island들이 성장됨을 확인할 수 있었다.q/g$이 검출되었다. 고방사능 폐수지의 평균 $^{14}C/^3H$비는 28로 저방사능 폐수지의 0.70에 비해 높게 나타났으며, $^{14}C$$^3H$의 농도는 서로 비례하는 경향을 보였다.보완대책이 필요하다는 사실을 이 성적을 통하여 비로소 확인할 수 있었다.가정교과교육학 문항내용의 포괄성을 살펴보면 다음과 같다. 가정과교육과정 문항내용은 제7차 교육과정 문서상에 표면적으로 제시된 내용에 한정되어 있어 구체적인 개선방안으로 교육과정의 철학적 이론적 배경, 다양한 교육과정 원리를 활용하는 문항내용 등과 같이 좀 더 이론적이고 원론적인 내용으로의 확대를 제안하였다. 가정과교수학습법 문항내용은 특정 교수학습모형에 관련된 지식을 묻는 내용으로 주로 출제되었다. 이에 구체적인 개선방안으로 특정 교수학습모형의 이론적 토대가 되고 전체적인 교수설계를 하기 위한 기본 바탕이 될 수 있는 교수학습이론에 관한 내용, 또한 현재가정과교육에 있어서 유용한 교수학습법이라고 입증되고 있는 실천적 추론 가정과 수업에 관한