• Korea Trade Review
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• v.46 no.3
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• pp.185-201
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• 2021

This paper analyzes the penalty tax system under the Customs Act of Korea and examines whether the penalty tax provision violate the constitutional principle of proportionality when imposed on a person who does not made import declaration intentionally or travelers who has not been made an import declaration of their carry-on items. It examines the provisions that adopt a penalty tax as a means to secure the effectiveness of the customs law. In relation to penalty tax, the case studies of the Supreme Court and Constitutional Court of Korea are analyzed by major issues such as the legal nature of the penalty tax, whether the penalty tax is unconstitutional, and the reasons for exemption from the penalty tax. There is no reasonable basis for the high penalty tax imposed on travelers' carry-on items for which import declaration has not been made. It is necessary to unify the penalty tax imposed when an import declaration is not made and the penalty tax on traveler's carry-on items. It is necessary to establish a limit on penalty tax and to create new regulations to exempt or reduce penalty tax when punished by administrative punishment to avoid double jeopardy. It is necessary to effectively secure the effectiveness of the Customs Act by converting the penalty tax into civil penalty that does not presuppose the faithful and accurate performance of tax obligations by the taxpayer. The government revised the penalty tax system in the Customs Act in 2019, but there are still many types of penalty tax and there are elements that are unconstitutional. It seems that the Korean government should lower the burden on the people by improving the system for the penalty tax system.

• Journal of the Korean Society of Costume
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• v.18
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• pp.225-245
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• 1992

The button is a part of costume. But it has the symbolism of costume in itself and reflects the sociocultural phenomena. The purpose of this study is to clarify symbolism of button of eighteenth and nineteenth century which had been most popular. This study is based on the library research. Through this paper, I reached conclusions as follows. The symbolism of button is found in various ways. First, Aesthetics is found in material, color, design and type etc. of button. Especially Indian silver button of abstract type shows well distinctive aesthetics of Indians. Second, The material and the number of button vary with one's status and show off one's privilege. I England, there was the rule, in which the symbol of the King was a silver button with a figure of lion. The livery button represents his family to the nble and shows the meaning of obedience to the servant. Third, The button on uniform varies with ranks. This is prominent in a uniform of a soldier or a policeman. Fourth Material and craft of button show one's economic position. The button gives a Very good picture of what one's life was then. Precious button with gold, silver, and other jewels is an index to one's property. Fifth, The button of political event is used for election, which shows the face and the name of runner. Besides that, there were buttons designed for the flag or the slogan for political event. Sixth, The button of social event reflects a social phase of life in war or revolution, for example, it satirizes the burning of the Bastille in the French Revolution, or the taxpayer bearing the burden. Seventh, the buttons that symbolize a historic event are made to commemorante an epochal and critical occurrence or an important person's birth, death, visit to some place, etc., Eighth, there were well-known persons, for example, a president, a king, a queen, a singer, or an artist in the buton of personality. Nineth, The button of one's company shows one's community in figures or pictures, that is, this button is used as a symbol one's community. Tenth, The button varies with the development of science and technology. It gives a very good picture of what it was and what the technological level was. Eleventh, The buttons that symmbolize on occupation most impressively are uniform buttons. Symbolic marks related with a particular occupation are carved on the buttons of compary employees' uniforms. Twelfth, Various natural phenomena are designed to appear on buttons, Some express themselves simply as they are, and others appear as a symbolic form such as environmental relationship between men and nature, four seasons, a constellation and all other natural things occurring during a year. Finally, The button of rebus is a motto expressed by a combination with objects figures, letters, words, or phrases.

• The Journal of the Korea Contents Association
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• v.14 no.10
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• pp.754-775
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• 2014

At the point of growth management, weighted values for the each index have been calculated by applying AHP method based on the interview. With calculated weighted values, an example assessment had been performed on Gyunggi area, a typical place where urban growth management is needed urgently, and intended to provide applicable implications by analyzing them when establishing the means of the urban growth management plans. The result of this research is presented in order of the weight values highest to lowest as below: 'preventing disordered urban sprawl', 'protecting taxpayers', 'promoting efficient urban development' and 'improving the quality of life'. When applied to Gyunggi area, the results are in similar patterns: 'preventing disordered urban sprawl (11 cities)', 'protecting taxpayers (11 cities)', 'improving the quality of life (5 cities)' and 'promoting efficient urban development (4 cities)'. To build the well-balanced urban growth management plans, two factors must be in consideration as well as with others, 'Improving quality of the life' and 'promoting efficient urban development'. Furthermore, the result of the index in this research can provide a guidance to local governments of provinces and cities to build their urban growth management plans in the future.

• Korean Journal of Social Welfare Studies
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• v.42 no.2
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• pp.205-233
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• 2011

This study aims to fathom the relationship between socio-economic security and social cohesion which are two sub-domains of Social Quality, on the institutional context of welfare state. In order to grasp the institutional context of welfare state, the study adopted welfare status theory and measured socio-economic resources of individuals via the status as welfare beneficiary and welfare taxpayer. The study postulates a theoretical model that the socio-economic security domain affects the social cohesion domain. In order to verity the theoretical hypothesis, this study utilized structural equations analysis(SEM) using social survey data conducted in year 2008. Recognition of social trust was included as the core index of social cohesion, and welfare statuses, socio-economic security and social trust were inserted in the sequence. Results revealed that the amount of resource in regards to welfare status of rights had significant influence on the socio-economic security, whereas it had no significant relations in regards to welfare status of duties. The recognition of socio-economic security derived from status of welfare rights and duties were positively associated with recognition of social trust. Also, the recognition of socio-eocnomic security turned out to have significant influence on social trust. Conclusively, among the two sub-domains of Social Quality, the study found that the socio-economic domain has influence on social cohesion domain. Such results suggest that in order to enhance the overall social cohesion in Korea, more delicate arrangement of welfare institutions are required.

• Korean Journal of Social Welfare Studies
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• v.41 no.2
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• pp.309-334
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• 2010

This study explores gender mechanism of welfare politics in Korea from the perspective of welfare status theory. In the simplistic analysis, it is found that there is no gender difference in welfare attitudes. In the more sophisticated analysis of welfare-status-beased SEM, however, it is found that Korean welfare politics is to be understood in terms of gender-related politics. Three major findings of this study are as follows. Firstly, Korean women possess less pro-welfare attitudes in terms of the status of welfare beneficiary. This is due to the visible gender segregation in the Korean labor market on the one hand and due to the centrality of social insurance programs in the structure of Korean public welfare system on the other hand. Secondly, Korean women have relatively higher level of pro-welfare attitude when it comes to the status of welfare service provider. Thirdly, Korean women tend to be more supportive to pro-welfare parties as they have less chance to be a higher taxpayer. Based on the above mentioned findings, this study concludes that it is possible to make Korean women be more pro-welfare if the Korean welfare state expands more social services that tend to meet urgent needs of women.

• Management & Information Systems Review
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• v.35 no.2
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• pp.67-81
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• 2016

The purpose of this study was to investigate lots of problems that the current tax appeal system has, which are becoming serious issues as tax appeal cases are recently increasing. Those problems include the unreasonable procedure and period of deliberation on tax appeal cases, permission of a same tax appeal by more than one governmental agencies and the compulsory transposition system of tax appeal cases. All of these problems should be rectified in order to ensure that the currently tax appeal system protect taxpayers' rights and interests effectively. According to the current tax appeal system, the period from the receipt of tax appeal cases to ruling on them is up to 90 days. This is unrealistic, so that period should be allowed to be extended if those cases about more complicated taxation or if they are even harder to be treated for any reason. At present, chief of Tax Tribunal has to unconditionally accept resolution from the meeting of tax judges and make a ruling accordingly because he has no right to reject that resolution. But now, it's time to establish legal grounds based on which the chief suggests the tax judges to reconsider their resolution if it is undoubtedly wrong. Currently, there's a relatively little acceptance of tax appeals from people who can't financially afford to designate a proxy for them. To solve this problem, lots of efforts to make socially recognized the necessity to relive those people's rights and interests and make widely known the Public Proxy of Tax Appeal System. The current tax appeal system allows the Board of Audit and Inspection to be an appealer. This means taxation may be deliberated on by more than one governmental agencies. It is so inefficient. Therefore, tax appeal by the board should be only about taxation that they found unacceptable by audit and inspection. Except for this, it is not allowed that the Board of Audit and Inspection file tax appeals that are, in turn, necessarily transported to the National Taxation. Esecially, the transposition should be a procedure that is occasionally taken. In sum, this study investigated problems with the current tax appeal system, and made suggestions about solutions that are not theoretical but practical.