• Korean Business Review
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• v.14
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• pp.1-30
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• 2001

To prevent the VAT evasion and to form a sound VAT paying culture, we can draw the policy directions for government as follows: First, it is necessary to strengthen the tax supervision of small business and the administration of tax sources of cash-income industry. Second, the tax-deductible rate of the received tax invoices should be increased in a short-term base, and a simplified taxation system should be abolished in a long-term base. Third, in cases a trader has not received a tax invoice, an additional tax should be applied. Forth, to issue the tax invoice faster and conveniently, it is requested to introduce a new system which issues electronic card of registration when a businessman applies for his/her business registration. Fifth, to make tax standard transparent, it is desirable to punish the violator, relating to credit card regulations, stricter than present and to enforce the electronic bookkeeping. Sixth, for the reduction of noncompliance rate and creating a climate for autonomous, faithful tax return, it is necessary to expand and intensify tax investigation. And also it is necessary to make the level of penalty tax higher up and the level of criminal punishment less down, to keep up tax audit coverage. Seventh, a trader who is eligible for simplified taxation, whose tax base is under 12,000 thousand won, should not be required to pay the value added tax. But it is desirable to cut down them for the fairness of tax burden. Eighth, the effective date of the revised tax law should be fixed. Ninth, it is necessary to reinforce publicity and to educate on tax system and administration, for reducing tax evasion or tax avoidance and encouraging faithful tax return. Tenth, as the tendency of VAT evasion of distribution industry turns out to be the highest, it is requested not only to intensify tax administration on them but also to establish system and incentives, for introducing information system in distribution industry(introducing POS system, computerization of transaction record, establishing EDI between traders).

• Management & Information Systems Review
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• v.30 no.1
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• pp.71-86
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• 2011

The existing tax law provides that alloted resident tax on corporation tax is apportioned in accordance with the number of employees and total building area as of the end of business year. Through a case analysis, however, this study found that such apportionment is not applied to businesses whose operation was already withdrawn as of the end of business year. To solve this problem, the study proposed that the apportionment of alloted resident tax on corporation tax should be made in accordance with the number of employees and total building area in the middle of business year and a standard of corporation tax assessment, that is, sales assessed according to the value-added tax law. This proposal already proved to be reasonable by lots of actual cases that showed the realization of balance in taxation. To make more precise standards of the above mentioned apportionment, then, the study proposed that in the ordinance of the local tax law, 'as of the end of business year' should be replaced by 'in the middle of business year'. In addition, 'in the middle of business year' should be defined as 'in the period of continuous business' from the date of business end in the previous year to the date of business end in the present year and the length of the period should be calculated by month. These moves would bring more transparent and balanced local tax assignment than present under the local tax law.

• Journal of Korean Library and Information Science Society
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• v.44 no.3
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• pp.447-470
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• 2013

The purpose of this study is to examine how the cultural aspects of the publication of literary collections have been changed from its time throughout the entire Joseon Dynasty. At the royal court in the early Joseon Dynasty, the need for publication of the literary collections has consistently arisen to preserve writings of the noted sages, and the Joseon government was also taking the lead and promoting the publication of the literary collections. From the 16th to the early 18th century, the publication was intensively made at the local governments led by local governors. From the 17th to the early to middle of the 18th century, the finances of local governments were limited with the changed taxation system, and there had been a dramatic decrease in the number of literary publication projects. On the other hand, with the sudden increase of the number of Seowons during the reign of King Sukjong, the focus of the literary publication was moved to Seowon from the 18th to the 19th century. After the enforcement of the Seowon Abolition Decree, the collections were still published at Seowons, however from the end of 19th century, the publication of literary collections had been explosively made by aristocrats who did not belong to the institution of Seowon or could not receive Seowon's support, which spreaded over the entire Yangban culture.

• 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.

• Journal of Cadastre & Land InformatiX
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• v.45 no.1
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• pp.31-43
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• 2015

In the past, the main function of land use categorization was merely used for basic data for taxation purpose, but recently land use categorization is used as important reference data in various ways, including administrative affairs, national land plan, land development, city maintenance as well as private transactions of land, in addition to the provision for assessment data. In the future, it can be expected to broaden its own functions. For expansion of the function of land use, we need to reconsider categories of land use from a perspective of individual laws and regulations actually regulating land use from a perspective of demand. In order to resolve any discrepancy between actual land use and land use on official books, the ultimate method of resolution is to study the current state of actual use of land and reflect them on official books, but it is also necessary to prevent any confusion of national people by unifying various categories of land adopted by the regulatory acts related to land. In addition, if the same administrative regulations are applied to different land use under the current laws, it is necessary to include them in the land of the same category. This study proposes to establish a new category for securing systematic consistency of the current categories of land use under the integrated cadastral act with other land laws and regulations.

• Management & Information Systems Review
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• v.35 no.2
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• pp.83-97
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• 2016

The purpose of this study is to evaluate our system and consider how the tax rules on corporate reorganization and asset adjustment account can be improved. The scope of this study includes the Korean tax rules on corporate reorganizations, as well as key tax benefits provided by the Special Tax Treatment Control Act. In case of Korea, The relevant regulations and system of taxation respecting the merger has been made the rapid progress in several respects in this situation, there are capable of improvement. This paper suggests improve some problems on tax avoidance abusing incomplete tax law. First, the asset adjustment account is the difficulty that it needs to follow-up during this period of time, as well as the complexity of the accounting and tax adjustments on the practice. If it is permitted to succeed asset-liability as market value, the complexity of asset adjustment account in corporate tax accounting also disappear. Second, in case that controlling shareholders possess more than 20% of merged entity, they could not get the tax deferral until after the time of two years has elapsed. It needs to further alleviate the merged entity ratio than the present level. Finally, after the merger it will be to strengthen the surveillance provisions of five years from the current two years. In addition, continuity of shareholder's requirements and business requirements, it is also necessary to strengthen the requirements of the follow-up provided by a separate regulation.

• Journal of the Korea Society of Computer and Information
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• v.18 no.2
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• pp.157-164
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• 2013

Self efficacy is a term used in psychology, roughly corresponding to a person's belief in their own competence. It has been defined as the belief that one is capable of performing in a certain manner to attain certain goals. It is believed that our personalized ideas of self-efficacy affect our social interactions in almost every way. Understanding how to foster the development of self-efficacy is a vitally important goal for positive psychology because it can lead to living a more productive and happy life. The objective of this study is to show difference of the relationship between user and non-user in smartphone by self efficacy. For this purpose, we propose a research model which consists of 3type' self efficacy. For empirical test of this model, the sample data is collected from employee in a company and divided into two groups by user and nonuser. By multi-group analysis, we show two groups are different from each other in the relationship between user and nonuser of smartphone. Results show difference of the relationship smartphone user and non-user's self-efficacy(self-control self-efficiacy and problem difficulty preference).

• Journal of the Korean Society for information Management
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• v.39 no.4
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• pp.191-213
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• 2022

With a view to providing a high-quality policy information service beyond the existing national task service of the national policy information portal (POINT) of the National Library of Korea Sejong, it would be necessary to effectively provide the policy data needed for the implementation of the new national tasks. Accordingly, in this study, an attempt has been made to find a way to connect and develop the BRM-based national tasks and the policy information contents. Towards this end, first, the types of national tasks and the contents of each field and area of the government function's classification system were analyzed, with a focus placed on the 120 national tasks of the new administration. Furthermore, by comparing and analyzing the national tasks of the previous administration and the current information, the contents ought to be reflected for the development of contents related to the national tasks identified. Second, the method for linking and collecting the policy information was sought based on the analysis of the current status of policy information and the national information portal. As a result of the study, first, examining the 1st stage BRM of the national tasks, it turned out that there were 21 tasks for social welfare, 14 for unification and diplomacy, 17 for small and medium-sized businesses in industry and trade, 12 for general public administration, 8 for the economy, taxation and finance, 6 for culture, sports and tourism, science and technology, and education each, 5 for communication, public order and safety each, 4 for health, transportation and logistics, and environment each, 3 for agriculture and forestry, 2 for national defense and regional development each, and 1 for maritime and fisheries each, among others. As for the new administration, it is apparent that science technology and IT are important, and hence, it is necessary to consider such when developing the information services for the core national tasks. Second, to link the database with external organizations, it would be necessary to form a linked operation council, link and collect the information on the national tasks, and link and provide the national task-related information for the POINTs.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.7 no.2
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• pp.177-187
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• 2012

Franchising has long been an effective form of distribution that is used primarily by manufacturers whose product lines are especially suited exclusive or highly selective distribution. By IFA(International Franchise Association), franchising is defined as a continuing relationship in which the franchisor provides a licensed privilege to do business, plus assistance in organizing, training, merchandising, and management in return for a consideration from the franchisee. Thus franchising is a method for the owner(franchisor) of product, service, or method to obtain retail or wholesale distribution through licensed, affiliated dealers(franchisees). With rapid increase of franchising industry globally, franchising industry is very rapidly increasing especially in the sector of outdoor restaurant industry in Korea. But there are many problems to be settled for promoting this industry. For example, the industry is too much lean outdoor restaurant industry. With franchisors' short history and lack of management capacity, shortage of distribution infrastructure, smaller size of franchising system, and low trust between franchisor and franchisee, and so on, the industry has many barriers to overcome for promoting it. Here we are suggesting that taxation benefaction, monetary support for the starting franchisee, establishment of fair trade principle, promoting information system and professional human resource should be needed.

• Journal of the Korean Society of Surveying, Geodesy, Photogrammetry and Cartography
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• v.22 no.3
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• pp.225-232
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• 2004

The human history has progressed closely related to land. Mankind started land administration as a tool of governance to make land the object of imposing taxation as well as developing the land administration as a concept of securing property rights. People have drawn boundary lines on the ground to form a land parcel according to the usage and/or ownership. Furthermore, the land administration has been developed as a registering system of cadastral records fer the public announcement of fixed boundary instead of changeable ground boundary. Currently the citizens demand the provision of accurate and diverse information on the land which is assessed to has high property value encouraged by the rapid development in the post-industrial society today. However, even though the fact that the Korean cadastral registers produced during the Land Investigation Project are still practically in use causes land-related disputes and promotes public mistrust because of the changed boundaries by parcel mutation, the expansion and contraction of map sheets and the quality deterioration and damage of map paper, but the ultimate resolution is not yet made so far. The distance difference between boundary points are compared and analyzed using TS surveying method in the research as a methodology to resolve the boundary inconsistency, the current problem of cadastral records. Consequently, I'd say that the new surveying method of registering the coordinates of real ground boundary has been regarded as more efficient than considering the matter on the map regardless of urban or rural areas.