• Title/Summary/Keyword: 귀속재산

Search Result 12, Processing Time 0.027 seconds

Socio-Demographic Characteristics and Subjective Class Identification of 'Joongsancheung' (중산층의 사회인구학적 특성과 주관적 계층의식)

  • Jo, Dong-Gi
    • Korea journal of population studies
    • /
    • v.29 no.3
    • /
    • pp.89-109
    • /
    • 2006
  • The 'Joongsancheung(JSC)', a unique term for the middle class in Korea, is defined as a stratum sharing common lifestyles and a certain level of life chances. It involves non-economic factors such as life chance, educational attainment, occupational groups as well as economic factor. Such objective measures as the occupational status of the main breadwinner, family income, and the educational level of respondent, and subjective measures of class identification are used for the operational definition of the JSC. Data from a national survey of 1,515 respondents is analyzed to investigate the change of the JSC in size and the major determinants of class identification. The results show that while there is no strong evidence of any significant change of the JSC by the objective measures during the recent decade, there seems to be a slight decrease in the subjective class identification. In addition, binary logistical regression analysis reveals that self-identification of JSC is heavily influenced by house ownership, along with subjective evaluation of one's own income and property ownership. This study demonstrates that the apparent class polarization in Korean society reflects not so much objective conditions but subjective perception of respondent of his or her circumstance. It is suggested that problems of housing and relative derivation people have as regards income and property should be resolved to alleviate such class polarization in Korean society.

Community Property System and Gift Tax (부부재산공유제와 증여세과세)

  • Lee, Dong-Sik
    • Journal of Legislation Research
    • /
    • no.55
    • /
    • pp.95-136
    • /
    • 2018
  • Marriage forms a minimal social unit. Marriage can affect not only relative relationship but also possession of property. Regarding legal issues related to marriage, mainly the civil law, especially the family law section, regulates. However, marriage has also a significant legal effect in terms of taxation. This article deals with the taxation of gift tax among them. In Korea, if you give more than 600 million won in assets to your husband and wife, the donee must pay the gift tax. However, there has been little research into the influence of the marital property system on the taxation of gift tax on the donation between married couples. There are two legislative approaches to the attribution of property held by married couples. The one is separate property system, the other is community property system. Under separate property system, husband and wife own property separately. The community property system recognizes marital property of married couple as a common property of married couple. The legal property system in Korea is separate property system. However, married couples can adopt the community property system as a marital property system by their agreement. Currently, most Korean couples are subject to separate property system as a marital property system. There is no legal problem to levy the gift tax on the donation between couples who are subject to separate property system. The problem is the donation of asset between couples who are subject to the community property system. In community property system, most property acquired during marriage (except for gifts or inheritances) is considered community property. community property means property owned jointly by both partners. Some argue that the gift tax can not be taxed between married couples who are subject to the community property system. In this paper, we examine whether these arguments are valid.

A Study on Land Extortion by Japanese Emperor and the Land Survey of Japanese Names (일제의 토지수탈과 일본식 명의 토지조사에 관한 연구)

  • Lee, Young-Jae;Moon, Dong-il;Kim, Hyun-Jae
    • Journal of Cadastre & Land InformatiX
    • /
    • v.50 no.2
    • /
    • pp.189-202
    • /
    • 2020
  • The land under Japanese-type names remains in the Korean cadastral record as an official register due to land exploitation, land and field survey programs, and the forceful name-changing system of Japan during its colonial era. This research aims to find a measure to survey and organize such land. Research details are as follows. First, this research put together the purpose and status of land exploitation in the Japanese colonial era. Japan wanted to reduce its population through agricultural emigration of the Japanese and increase food supply by producing more crops in Joseon. Therefore, land of three southern provinces, the breadbasket of Korea, was intensively plundered. Secondly, this research organized how Joseon people changed their surnames into Japanese-style ones. The initially voluntary name-changing system became mandatory and about 3.22 million households (79.3%) reported the change of their names. Thirdly, this research established a process to survey land under Japanese-style names. Fourthly, this research yielded visible outcomes as a result of the pilot program. Especially, it revealed 718 lots as land under Japanese-style names and 8 lots as land under the names of Japanese. Fifthly, this research presented internal & external collaboration and cooperation measures for surveys.

Legal Issues on the Association without Legal Personality (법인 아닌 사단의 법률관계)

  • So, Jae-Youl
    • The Journal of the Korea Contents Association
    • /
    • v.12 no.5
    • /
    • pp.188-198
    • /
    • 2012
  • Church is one of organizations recognized not as corporation but as private association and therefore its identity and possession of properties must be confirmed by the general theories of the civil law in relation not to corporation but to private association. Different from corporation, the internal relations of private association is primarily regulated by the articles of association. When there is no article of association, ordinary resolution and provisions for incorporated association in the civil law are applied by inference. As for the debt of private association, all the members own it in a quasi-joint manner (article 275 and 278). For the last 50 years, the judicial precedents of the Supreme Court has permitted the partition of church for the Protestant church and ruled that the relationship of properties at the time of partition is the joint ownership by church members at the time of partition. This ruling is different from that of corporation and ordinary principles of law. However, a new judicial precedent (the Supreme Court, 2006. 4. 20, 2004다37775) prescribes that different from corporation, the partition of private association is not allowed. Thus, in order to settle the dispute of private association, the Supreme Court changes its traditional standpoint of allowing partition into denying it. This ruling seems to reflect the necessity of settling dispute above all.

The Management of Artworks in the Collection of Ihwajang House after the April 19 Student Revolution: An Examination of the "Property Ledger of Dr. Rhee" (1970) in the Collection of the Presidential Archives (이화장 소장 미술품의 4·19 이후 처리경위 -대통령기록관 소장 「이박사(李博士) 재산태장(財産台帳)」(1970)의 검토)

  • Yoon, Insu
    • MISULJARYO - National Museum of Korea Art Journal
    • /
    • v.101
    • /
    • pp.66-86
    • /
    • 2022
  • This paper focuses on the document "Property Ledger of Dr. Rhee," which was a supplement to the Disposal of the Late Dr. Rhee's Property written by the secretarial office of the Cheongwadae (the Korean presidential residence) in 1970. The document contains a list of 311 items, including furnishings and artworks, once owned by President Syngman Rhee. The items had been in the collection of the Cheongwadae, but in February 1970 they were transferred to the family of the late President Rhee. The background for creating this list is as follows. After the April 19 Student Revolution in 1960, a survey was conducted of Rhee's movable assets, including artworks in his private residence Ihwajang. Their transfer to the National Museum was discussed at one point, but it was decided to use them at the Cheongwadae instead. In 1963, however, the transfer of these assets to the National Museum was ordered, and some duplications of the private possessions were sent to Ihwajang House. In 1970, furnishings and artworks stored at the Cheongwadae were also returned to Ihwajang House, and the "Property Ledger of Dr. Rhee" document was produced. This ledger lists works by artists from the Joseon period through the 1960s. It is difficult to identify each of these artworks since no photos are attached and the details provided are minimal. Nevertheless, this ledger is valuable in that the scale of artworks in the collection of the Gyeongmudae (the former name for the Cheongwadae) and Ihwajang House can be partially identified and in that it helps us understand how the issues surrounding the reversion of ownership of these artworks were resolved.

Analysis and de lege ferenda of the Acts Related with Spread of MERS in Korea in the Year 2015 - Focused on the Controversial Clauses of Medical Service Act and Infectious Disease Control and Prevention Act - (중동호흡기증후군 2015년 사태와 관련된 의료법령의 분석과 입법론 - 「의료법」 및 「감염병의 예방 및 관리에 관한 법률」의 쟁점 조항을 중심으로 -)

  • Kim, Cheonsoo
    • The Korean Society of Law and Medicine
    • /
    • v.16 no.2
    • /
    • pp.197-225
    • /
    • 2015
  • The presentation of this paper was triggered by the spread of MERS in Korea in the year 2015. The analysis of the present acts related with MERS is necessary in order to cope efficiently with any probable spread of such infectious diseases as MERS in future. The acts that should be analyzed in this paper include 'Medical Service Act' and 'Infectious Disease Control And Prevention Act' (hereafter, IDCAPA). At first the classification of the infectious diseases in IDCAPA should be referred to. The Act does not properly classify them because the scope of concept of each group of the infectious diseases overlaps each other. This overlap should be removed. The present system in IDCAPA is not proper for the efficient notification and reporting of the infectious disease patients. This is so in some viewpoints including the persons obligated to make the notification and reporting, the persons to whom they should notify and report such patients, and the process of notification and reporting. The efficient approach to the information related with the infectious disease is necessary for the rapid prevention of its spread. Cohort isolation and quarantine of the infectious patients and exposed contacts are the strongest and most efficient steps for the prevention of spread of the infectious diseases. One of the great problems related with such steps would be the conflict of powers or attributions, the likelihood of which is inevitable under the present system of IDCAPA. The IDCAPA distributed the power or attribution to take the steps to the three governments including the central government, the metropolitan government and the primary local government. The power should be concentrated in the central government, which could afford financially to compensate for the huge amount of damages caused likely by the steps. The power to take the steps would be actually just a useless thing for its holder without such financial capacity. The remedy for the victims by the fault of spreader should be approached to in the sense of national wealth. The general principle of tort law could not supply the victims with the sufficient remedy because the damages would be likely too huge for the wealth of such spreader to cope with. In future another parliamentary inspection could reveal another problems in the administration by the government of the MERS event in the year 2015. Any problem caused by defect in the legal system of the control and prevention of the infectious diseases should be taken into consideration when the legal system would be reformed in future.

  • PDF

Capitalist Welfare Regime in US Military Government, 1945-1948 (미군정하 한국 복지체제, 1945~8: 좌절된 혁명과 대역전)

  • Yoon, Hong Sik
    • 한국사회정책
    • /
    • v.24 no.2
    • /
    • pp.181-215
    • /
    • 2017
  • The study found that the origins of modern Korean welfare regime are closely related to the political and economic order of the U.S. military rule between 1945 and 1948. The creation of developmental state in 1960s and 1970s can not be imagined from the standpoint of the U.S. military rule. The U.S. military government dismantled the labor movement and the farmers' movement, and dealt a devastating blow to leftist political forces. Through this process, the U.S. military government turned the political landscape of the Republic of Korea, which was dominated by left-wing political forces in August 1945, completely transformed into the political landscape dominated by right-wing political forces. Moreover, it would not have been possible without the physical force of the US military government to transplant American capitalism instead of the social (democratic) state that the majority of the Korean people wanted. Through farmland reform, the traditional landowning classes were broken down, the revolutionary farmers turned into conservative peasants, and the distribution of factories owned by the Japanese led to the birth of a new capitalist class that was subordinated to the state. From the viewpoint of the welfare regime, the most significant meaning of the US military government is that it laid the foundations for the developmental state in the 1960s and 1970s in Korea.