• Management & Information Systems Review
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• v.38 no.4
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• pp.61-78
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• 2019

When calculating gains from transfers of assets inherited or donated, the value recognized at the market price as of the date of inheritance or acquisition is recognized as the actual transaction value at the time of acquisition. However, Precedents for the appeal for review by the NTS, the request for adjudgment by the Tax Tribunal(TT) and the request of examination by the Board of Audit and Inspection of Korea(BAI) and the cases of the lawsuit have not shown a consistent results on how much such a the actual transaction value will be measured. This study investigates the operating state of the current tax appeal system using the statistical data of the TT, NTS, and BAI and cases of the lawsuit from 2008 to 2017, and suggests the Improvement of Capital Gains Tax Act on the transfer of inherited and donated property. As a result, total number of requested cases has diminished because cases of the pre-assessment review and the reconsideration appeal by the NTS have decreased steadily over the past decade, while the cases of the lawsuit and the administrative trials(the request for adjudgment by the TT, the appeal for review by the NTS, and the request of examination by the BAI) have been steadily increasing. Also This study found that more than 40% of the complainants proceeded with the cases of the lawsuit proceedings in disagreement with the disposition of tax dissatisfaction under the administrative trials. In addition, Even though the retrospective appraisal price is not recognized as the market price due to the strict interpretation of the tax regulations, it can be seen that it is interpreted as a more expanded concept in the application of the market price than the government office or the tax judge. Therefore, according to the precedents of the cases lawsuit, it is necessary to establish a regulation on the recognition of retroactive appraisal value.

• Korean Journal of Environment and Ecology
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• v.31 no.2
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• pp.252-265
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• 2017

This study aims to analyze the landscape ecological characteristics of green spaces within built up area of high density and evaluate the potential applicability of green patches, thereby introducing urban garden for generating green networks in residence areas. To this end, Yeoksam-Dong was selected as the site area since it is classified as both green initiative zone and alienated area of park service in Seoul. First, the current condition of green spaces in Yeoksam-Dong was identified by five categories: Street trees, private garden, public pocket garden, rooftop garden, and park. Then, the landscape index analysis through FRAGSTATS and connectivity assessment via multi-buffer zone analysis were carried out for analyzing the green networks and evaluating the potential value of green space. The results showed that the degree to which green areas in the site were distributed is arranged in the order of street tree, private garden, public pocket garden, park, and rooftop garden. In case of the street trees whose total core area (TCA, $1,618m^2$) is as high as the park's ($1,128m^2$). Private garden has potential for green network in built up area of high density by gardening since the shape of the patches are irregular (ED = 78.1m/ha) and the average distance among the patches is close (ENN=33.9m). Public pocket garden has also potential for gardening according to the result that it was found to be distributed evenly (LPI=5.7%, SHEI=0.9) with exposing external disturbance ($TCA=66m^2$). For the green network, 84% of all the study site is covered by small green network in 50m butter range of connected green area. The effect of green network was expected through gardening in public pocket garden (27%) and street tree (26%). Accordingly, it is encouraged to actively utilize street tree, private gardens, and rooftop gardens and to establish the urban gardens like local-based community gardens in public pocket garden where a variety of activities can be carried out near residential areas. By doing so, green networks can effectively be established in built up area with high density. The results of this study can contribute positively to fostering the creation of various types of urban gardens.

• Sijohaknonchong
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• v.42
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• pp.151-185
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• 2015

The purpose of this study is to reveal the aspects of "Children" in Saseolsijo and its historical implication in Korean Classical Poetry. What was discussed can be summarized as follows: There are two types of children in Saseolsijo, one is silent, and the other is speaking. The silent child characteristics are such as being called and addressed by the poetic narrator, customary audience, passive attitude, etc. The speaking child characteristics are speaking subject, active attitude as sign of modernity. These phenomenon simply expose the differences of aesthetic order. The silent children is mainly to be utilized as a device to maximize the lyricism of the text as an ideologically product by the inner request of the poetic narrator and show identification discourse. The speaking child, gives the dynamics in text by heterogeneous discourse and informs aesthetic distance between "the reader and the text" as well and show distance discourse. These fragments from Saseolsijo's children are also found in previous genres. In the case of Hyangga, 'children' speak for solving others' desire but are targeted by poetic narrator as well. In the case of Goryosokyo, 'children' show activity and efforts to break forced silence by the poetic narrator through voluntary speaking. In Sijo's case, unlike other genres, some literary works show contents about disciplining children and the growth of children. However mostly targeted children by the poetic narrator are predominantly appeared from the discourse perspective. These aspects of children in previous genres including some of works in Saseolsijo are mainly associated with the appearance of medieval children. Unlike these, the new aspects of Saseolsijo's children show the cross-section of the signs of transition contemporary, from medieval to modern. Even if there are few literary works in these, speaking children with activity reveals novelty over medieval-imposed 'child-ness' by showing 'self', 'individual desire' strongly. This novelty is far from infants of the modern concept as naive and innocent children but these children are noted in that they show a part of modernity through various voices in the text, the comic(laughter), multiple point views, etc.

• Sijohaknonchong
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• v.43
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• pp.177-206
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• 2015

This paper is written in order to research for the contents and expression of HanYongUn's Sijo. HanYongUn is very famous as monk and independent campaigner, modern poet in Korea. He wrote many kinds of literary works, for example, many modern poetry, modern novels, Sijo, Chino-Korean Poetry etc. It's very exceptional that he wrote a lot of Korean traditional Sijo and Chino-Korean Poetry. Because he was a many modern poet as same as modern novelist. So studying on his Sijo can help someone to understand the essence of HanYongUn's all literature. That's why I'm studying on HanYongUn's Sijo. The firstly, in aspect of the the contents of HanYongUn's Sijo, HanYongUn was expressing three kinds of themes, that is ideology, reality, daily life in his Sijo. The ideology consists of Buddhism and Confucianism and the reality is related with social conditions, the daily life is deeply connected with Nim. These features of his Sijo are different from his modern poetry and Chino-Korean Poetry which had a simple theme, for example, love with Nim, daily life. The secondly, in aspect of the expression of HanYongUn's Sijo, I studied the expression of HanYongUn's Sijo in three angles, that is, vocabulary and the developing of poet thinking, rhetorics. HanYongUn used essential words for expressing three kinds of themes effectively in his Sijo. And he was developing of his poet thinking by three steps in his Sijo. He applied several representative rhetorics to his Sijo, those are question and answer, exclamation, irony, distich etc. Even though I studied the characteristics of HanYongUn's Sijo in two aspects But there could be the other things to study about these kinds of theme. I might continue researching the other kinds of theme next time in the near future.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.28 no.3
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• pp.1-13
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• 2010

This research is the semantic study on the nature cognition and lyricism of pavilion builders as reflected in the pavilion tablets in the Damyang poetry culture area built during 16th century. The names of pavilions, pavilion writings and "poetry with given theme" were studied by actual site visits. The view on the nature and aesthetic awareness of the pavilion builders at the time were explored together with surrounding landscapes. Following conclusions were drawn. 1. Pavilion names borrowed phrases from the famous historical events left by the sages. Or, they took the compliment on the beautiful nature surrounding orthe academic achievement of pavilion owners as the theme, then elaborated them with thinking based on Sung Confucianism. 2. The writings of pavilion literature were the idealistic view on the nature. They think the nature and human as "object and ego are one, object and ego communicate each other, object and ego become one". 3. The nature in the 16th century was the "principle of birth-death-grow-wither" for the intellectuals. They thought that the nature is the ultimate place to return for the realization of life with self-respect. 4. The introduction of fairy land among literary activities in the pavilion was the symbolic means healing the frustrated ego. It was confirmed that they temporarily entrusted their depressed feelings by borrowing the fairy land, far from the reality. The pavilion was the space to escape from the reality and soothe the anger and discord in the reality. 5. The pavilion literature in the Damyang poetry culture area during 16th century sang their pleasure of enjoying the beautiful scenery in the rural area using their social status. The literary works also contained their agony due to the frustration of difficulty in the realization of ideal. When the intellectuals, who already mastered literature, history and philosophy, came down to rural area, built pavilions at the location with beautiful scenery, and spent time while composing poetry, it was an escape from the burden that they should take the social responsibility as the model intellectuals of the society. The pavilions in Damyang poetry-culture area during 16th century were the idealized conceptual world and the space of awareness reflecting the philosophy and thinking of the time.

• Korean Journal of Environment and Ecology
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• v.19 no.4
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• pp.375-384
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• 2005

This study was conducted selecting 44 places with a block unit subject to urban area in Gangnam-gu, to analyze a temperature change according to land use and green structure. In this study, it was used the broad-wide urban temperature, supported by Landset TM and ETM+ satellite image 6scene(1999${\~}$2002). The result of the research, the land use pattern has slightly influence on a temperature change of urban area. The result from correlation analysis between temperature and the factors affected by land cover type, such as building-to-land ratio(A correlation coefficient is 0.368${\~}$0.709) have positive correlation and green area ratio(a correlation coefficient is -0.551${\~}$-0.860) have negative correlation. The result from correlation analysis between temperature and green capacity of the land, crown projection area ratio, each factor have negative correlation with temperature, as showing that a correlation coefficient of green capacity of the land is -0.577(June 2006)${\~}$-0.882(June 1999) and crown projection area ratio's is -0.549(June 2001)${\~}$-0.817(June 1999). The result of the regression analysis for establishing urban area temperature change prediction model showed that green capacity of the land of the explanation variable was accepted.

• Journal of Venture Innovation
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• v.2 no.2
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• pp.127-140
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• 2019

A stock valuation on the tax law is based on the valuation by market price. But, unlike the listed stocks, the unlisted stocks mostly have the unclear market price. Accordingly, it is necessary to calculate the fair value which corresponds to the market price. The purpose of this paper is to examine the appropriateness of the complementary valuation method in the Inheritance Tax and Gift Tax Act and to provide suggestions for improvement. This study is intended to provide the problems and solutions relating to the valuation of unlisted stocks through analysis of foreign legal systems and actual disputes. When the actual profit/loss data are used to calculate the net profit/loss value on the present regulations, it has the different weight on the latest 3 years' net profits and losses uniformly. Therefore, to extend the range of unlisted stocks valuation and to show the independent and high professionalism of appraisal council not the subsidy appraisal agency of the National Tax Service, it is necessary to change the current rule that the commissioner of the National Tax Service unilaterally appoints the private members into the method of public offering.

• Journal of Science Education
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• v.36 no.2
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• pp.394-407
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• 2012

This study analyzed the result of the National Assessment of Educational Achievement (NAEA) in a Grade 9 Science class. The study first found that the ratio of below basic achievement was 8.1 percent. This means that a large number of middle school students have not reached basic scientific literacy. Second, the ratio of male students in the below basic level was 10.4 percent, which was double the ratio of female students at 5.5 percent. Third, according to the analysis of achievement by gender, female students outperformed male students. In addition, the female students' standard deviation was smaller than that of the male students, and their scaled scores were distributed nearer the average than that of the male students. Furthermore, analysis of achievement by content domains indicated that females outperformed in all content domains including motion and energy, materials, life, and earth sciences. Showing a similar tendency in the behavior domains, females outperformed males in all behavior domains except the understanding domain. Last, for achievement by living area, students living in the middle and small cities showed the highest scaled score, 196.81. Whereas the average scaled score of the students living in the big cities was 196.15; that of the students living in rural areas was 194.86. With respect to the standard deviation, big cities had the largest, 33.73. That of middle and small cities was 33.70, and of rural areas was 32.92. Although students in cities showed higher achievement in science compared to students in rural areas, they had a bigger gap in academic achievement.

• Journal of Korean Ophthalmic Optics Society
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• v.1 no.1
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• pp.119-125
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• 1996

From 1995. 3. 20 to 1995. 4. 10 refractive errors were surveyed on the 1,197 middle and high school pupils in Dong-Du-Cuon area. On the basis of the power of the old glasses or newly examined power, we surveyed the distribution of the refractive errors according to their types, ages, heights, weights and differences between both eyes. Among 2,394 eyes examined, 1,125eyes(47%) were emmetropia, 967 eyes(40.4%) were myopic, and 302eyes(12.6%) were hyperopic. As to the distribution of refractive errors, simple myopia(42.9%) was most common, and mixed astigmatism and compound hyperopic astigmatism were below 1%, Among the types of astigmatism, 62% were with the rule, 23% were against the rule and 15% were oblique, Differences between both eyes, the left eye showed more myopic than those of right eye. The distribution of myopia according to their ages, 27.7 at age 11, 38.5% at age 12, 35.5% at age 41.5% at age 14, 37.7% at age 15, 48.3% at age 16 and 46.8% at age 17., there was a significant increase in the prevalence of the myopia but that or hyperopia decreases with increases of age.

• Journal of Korean Ophthalmic Optics Society
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• v.8 no.2
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• pp.71-76
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• 2003

This study was performed to survey dioptric differences between the refractive states of both eyes from 1,100 patients who were given their prescriptions in spectacles. The differences were obtained by using dioptric power matrix. The prevalence of anisometropia was 96.9% for isoanisometropia, 2.9% for simple anisometropia, 0.2% for antimetropia. Spherical anisometropia was 22.1%, cylindrical anisometropia was 10.9%, spherocylindrical anisometropia was 46.5%, and no anisometropia was 20.5%. Anisometropia was more in thirties and forties than in other groups. In distribution of only spherical diopter differences, 76.1% were less than 0.50D, 91.7% were under 1.00D, only 2.5% were over 2.00D. In cylindrical diopter differences alone, 93.3% had under 0.50D, 1.7% had more than 1.00D. In spherocylindrical anisometropia, 52.8% were less than 0.50D, 78.6% were under 1.00D, 5.1% were more than 2.00D. In axis differences, with-the-rule type was 29.9%, against-the-rule type was 29.8%, oblique type was 40.3%.