• Journal of Digital Convergence
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• v.22 no.3
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• pp.1-7
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• 2024

This study provides an in-depth analysis of the impact of the deepening reform and opening-up policies announced at the 20th CPC Central Committee's Plenary Session, particularly focusing on the <Foreign Investment Law> and its effects on the tax decisions and organizational restructuring of Korean companies operating in China. Using a comprehensive literature review and policy analysis, the study compares the dual legal structure and tax differences before and after the implementation of the law, assessing how legal unification has influenced the organizational forms and tax strategies of Korean companies. The findings indicate that the <Foreign Investment Law> has played a crucial role in enhancing legal consistency and tax equity between foreign-invested enterprises and domestic enterprises, thereby enabling Korean companies to manage their operations in the Chinese market more stably and efficiently. Additionally, in the context of the ongoing U.S.-China trade conflict, the law's provision of national treatment and tax benefits has proven to be a significant factor in the survival strategy of Korean companies in China. Future research should focus on empirically examining the long-term effects of this law and its impact on actual corporate performance.

• The Journal of Korean Medicine
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• v.16 no.2 s.30
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• pp.9-16
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• 1995

Forty four patients with Bell's palsy were treated with acupuncture from onset and clinical observation was carried on from March 1994 through Feburary 1995. Acupuncture treatment was done 3 times per week and the acupuncture points were LI4 Hapkok, ST36 Choksamni, LI20 Yonghyang, BL2 Ch'anjuk, TE17 Yep'ung, ST4 Chich'ang, ST6 Hyopko, GV26 Sugu, CV24 Sungjang, GB14 Yangbaek and Ex-HN4 Oyo. They were inserted to a depth of 0.5 to 1.0 cm. After insertion, manipulation was carried on until the patients felt strong numbness or De Qi sensation induced by rotating or twisting needles. Through-needling in lengths varying from 2.0 to 3.5 cm was also applied from ST4 Chich'ang to ST6 Hyopko, from GV26 Sugu or CV24 Sungjang to ST4 Chich'ang and from GB14 Yangbaek to Ex-HN4 Oyo. The mean age was 39.3 and 63.6% of the patients were women, including one pregnant woman. There was no recurrent palsy in this study. By applying the House-Brackmann facial nerve grading scales, patients were evaluated weekly from the first treatment to judged recovery or the 7th week of the treatment. 86.4% of the patients were recovered completely within 7 weeks and the average healing period was 3.7 weeks.