• 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 the Korea Institute of Building Construction
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• v.10 no.1
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• pp.111-120
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• 2010

The public construction industry in Korea involves a variety of stakeholders, encompassing multiple layers of contractual relationships that crisscross between the State as project client and the contractors, as well as subcontractors. In such a hierarchical landscape, managerial crises of contractors involving bankruptcy or insolvency can result in unexpected damages for both clients and subcontractors. Accordingly, the applicable legal framework requires project clients to act as patrons in relation to making payments to subcontractors, and stipulates provisions pertaining to direct payments to subcontractors in order to promote the balanced development of the national economy in terms of the public interest by protecting small and medium-sized businesses working as subcontractors for large businesses. However, the relevant legal documents provide for different payment criteria and procedures from document to document, and leave room for variations in the interpretation and construction of applicable provisions, which leads to disputes and discrepancies in court rulings. For this reason, it is necessary not only to compare and analyze statutory provisions pertaining to direct payment to subcontractors, but also to review issues of contention in actual cases. This study aims to analyze issues in cases involving payment to subcontractors from the perspective of the project client overseeing and supervising the construction business. The conclusions from such an analysis will help to effectively resolve subsequent cases of a similar nature by suggesting a strategy to improve the relevant statutory provisions pertaining to direct payment to subcontractors.

• Korean Journal of Construction Engineering and Management
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• v.12 no.1
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• pp.13-22
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• 2011

Many studies on cause and prevention of claim have been carried out but they were mostly intended to come up with the improvement measures, improvement system or the measures to deal with the claim, which consequently lacked the substantial ways to identify the details of claim for prevention purpose. That is, there's in fact no tool, in preparation for potential claims, to identify and review the major potential causes at design stage to mitigate the claim and thus, it's necessary to develop the tool such as checklist needed to prepare the claim-supporting documents, check the relevant laws as well as to identify the cause of claim. Hence the study, given the fact that cause of claim is mostly generated at the design stage though the claim itself tends to occur at the construction stage, was aimed at developing the checklist based on contract document such as design documents at design stage for public construction projects in a bid to prevent the potential claim occurred at the design stage.

• Journal of Cadastre & Land InformatiX
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• v.48 no.1
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• pp.229-244
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• 2018

The purpose of this study is to analyze the factors affecting the influence of the size and composition of the floating population on goodwill and Rent. First, the conceptual difference between location value and rent is clearly distinguished. Second, the value of land price is divided into fixed land value and floating land value. The empirical analysis utilized consulting data from 188 shops in Seocho and Gangnam-gu in 2013 ( restaurants, resting restaurants, drinking places, general stores, entertainment and sports). The results using linear regression analysis are as follows. Goodwill and rent have a positive correlation, but the evaluation system and factors are different. Especially the influence of the floating location factor is larger than the rent. And the fixed location factors such as building deterioration bus stops, were found to be significant influencing factors in the rents, but they did not affect goodwill. This result implies that the value of location of goodwill should be taken into consideration of a temporal and spatial concept. Since, in order to resolve disputes between the landlord and the tenant, it is necessary to accumulate data continuously and to study the objective evaluation system in the future.

• Korean Journal of Construction Engineering and Management
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• v.14 no.4
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• pp.108-117
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• 2013

The domestic CM business market has continued to grow, but its size is relatively small yet in comparison with the total size of the domestic construction industry. Evaluation of CM projects was conducted through questionnaire surveys. Both clients and CM firms showed positive satisfaction levels. Nevertheless, the clients' satisfaction levels were relatively low in safety management, cost management, and document and information management. Superior areas of CM tasks were time management and recovery scheduling, quality control and technical instruction, and design value engineering. On the other hand, inferior areas of CM tasks were claim analysis and dispute resolution, cost estimation, and life cycle costing. Both entities have agreed with the positive effects of CM involvement in terms of cost saving, time reduction, quality improvement, and safety incidents prevention to at least 0~5% extent.

• The Korean Journal of Air & Space Law and Policy
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• v.19 no.1
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• pp.183-212
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• 2004

Die Haftung des Luftfrachtf${\"{u}}$hrers nach dem ge${\"{a}}$nderten Luftverkehrsgesetz 2004 In dieser Arbeit handelt es sich um das ge${\"{a}}$nderte Luftverkehrsgesetz in Deutschland. Neuerdings werden die bisherige Vielzahl von v${\"{o}}$lkerrechtlichen Abkommen und Protokollen, europarechtlichen Bestimmungen und privatrechtlichen Vereinbanmgen durch das Montrealer ${\"{U}}$bereinkommen 1999 zu einem einzigen Instrument zusammengefuhrt. Am 4. 11. 2003 ist das ${\"{U}}$bereinkommen von Montreal f${\"{u}}$r die Ratifikationsstaaten in Kraft getreten. Der Anwendungsbereich des Montrealer ${\"{U}}$bereinkommen beschr${\"{a}}$nkt sich jedoch nach dessen Art. 1 auf die internationale Bef${\"{o}}$rderung. Urn bei reinen Inlandf${\"{a}}$llen einen Gleichlauf zu gew${\"{a}}$hrleisten, will der deutsche Gesetzgeber im Zuge der Ratifikation in ${\S}$ 46 LuftVG eine entsprechende nationale Haftungsbestimmung schaffen.

• Journal of the Korean Institute of Landscape Architecture
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• v.41 no.4
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• pp.77-84
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• 2013

With the increase in occurrence frequency and severity of natural disasters due to climate changes arising from global warming, damage in the landscaping field is rising. This leads to legal disputes, and is increasing social and economic damage, too. Especially even though landscape trees which are highly affected by external environments, suffer lots of damage from natural disasters, there is no specific scope of disaster criteria and thus it brings plenty of problems of damage restoration and compensation. Therefore, this study aims to suggest that gives ways to improve related criteria for damage of landscape trees from natural disasters. For this objective, this study analyzed damage cases of landscape trees and precedents, and compared Korean and Japanese legal systems and criteria regarding natural disasters with each other. The analysis result showed that opinions of experts have a great deal of influence on judgment results, since there is no definite legal basis on damage from natural disasters in the landscaping field. This implies the need for a professional and objective appraisal process. According to the comparative analysis of Korean and Japanese legal systems and criteria regarding natural disasters, Korea lacked in laws and criteria on natural disasters of landscape plants in Korea, whereas there were concrete disaster assessment standards of landscape trees in Japan. For improving natural disaster-related systems and criteria in the landscaping field, therefore, this study presented 'Revision of related laws', 'Revision of appraisal and loss assessment criteria', 'Revision of standard specification of landscaping project', 'Compulsory insuring against disasters', 'Reasonable fulfillment of contract', and 'Compulsory cost estimation for disaster restoration', as improvement plans.