• Monthly Korean Chicken
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• v.16 no.1
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• pp.134-135
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• 2010

대부분의 사업자들은 사업장에 세무조사를 나온다고 하면 얼른 불안한 마음이 들기 마련이다. 평소 성실하게 신고해왔고 달리 잘못한 것이 없음에도 세무조사라는 단어 자체가 일반적으로 듣는 이로 하여금 불안한 마음을 갖게 하며 심적 부담을 주는 것 같다. 그러나 국세청은 세무조사에 대한 납세자의 부담을 덜어주고자 노력하고 있다.

• Electric Engineers Magazine
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• v.201 no.5
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• pp.52-53
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• 1999

• Product Safety
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• no.2 s.171
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• pp.70-75
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• 2008

• 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.

• Journal of Digital Convergence
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• v.11 no.6
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• pp.23-42
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• 2013

Congress enacted the sex offender registration and notification act in order to prevent sexual offenses and protect public safety in the U.S.. Namely, in 2006, the Jacob Wetterling Act and Megan's Law were integrated into the Adam Walsh Child Protection and Safety Act as a comprehensive sex offender supervision and management scheme. The AWA aims to eliminate loopholes and gaps formed by inconsistent state laws and statutes as well as to provide the federal standards for sex offender registration and notification. However, the AWA contains over-inclusive sex offender registration requirements and punishments. For this reason, the implementation of the AWA may cause problems for states, sex offenders, and citizens, both as taxpayers and as beneficiaries of the AWA. Therefore, the AWA that does not differentiate between violent and non-violent offenders should be reformed to allow law enforcement officials to focus on sex offenders convicted of violent and heinous crimes. That is, the AWA should not apply to sex offenders who are not dangerous, not likely to recidivate, and who committed non-violent crimes. In addition, because the AWA requires juvenile offenders to registrate on public notification forums, it may result in a greater risk to community safety and potential risk of reoffense. Accordingly, juvenile offenders convicted of non-violent sex offenses and not likely to recidivate will be provided appropriate treatments to be rehabilitated as members of community.

• Management & Information Systems Review
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• v.32 no.4
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• pp.127-153
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• 2013

The trend of China's industry has been changed from manufacturing industry based on cheap labor market to service industries gradually as a whole. The investment of Korean corporations toward Chines service industry is gradually being increased. The importance of Chinese service industry related taxations such as business tax and value-added tax are growing. This study, therefore, examines the changes of investment environment and does the business tax and VAT of growing importance in China. From the point of view that the taxation on services is mainly related to the business tax or VAT, this study, also, examines the changes of present condition of investment and corresponding trends of the Korean corporations, in accordance with the domestic investment environment changes tied to the business tax and the VAT in China. With regard to the business tax and the VAT, this study looks into their features and tax requisition and also makes comparison between them and VAT of Korea. This study examines the problems and situations from the cases of separation, integration and trial integration of the business tax and VAT, and also does the development direction of the above two taxation and the corresponding strategy of Korea and her companies The purpose of this study is to provide information about the changing trends of investment environment and the business tax and VAT and to present corresponding plan for the corporations advancing into China.

• Korea Trade Review
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• v.42 no.1
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• pp.69-97
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• 2017

This study purpose to examine the importer's risks that may arise from origin investigation by Customs authorities. We have drawn the important factors affecting the application of FTA preferential tariffs and divided the stages from the conclusion of the contract for the importer to the undergoing origin investigation. In addition, we demonstrate empirically that the risks that arise in areas where importers are difficult to control exist. As a management method of the uncontrollable risk from the importer, we have provided the methods that the seller stipulated the seller's responsibility in the trade contract, prepared for situations in which no one was responsible, and formulated a friendly and cooperative supply chain. Even if the seller's liability is clarified in the contract for sale, the risk of the investigation into the origin of the imported goods is not completely eliminated. This is because, under the current agreement and system, there is no way for the customs authority of the contracting party of the FTA to claim compensation for damages incurred by importers due to breach of agreement such as not returning the result of the origin verification. Importers are subject to customs duties, but there may actually be situations in which no one is responsible for them.