• The Journal of Small Business Innovation
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• v.20 no.1
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• pp.1-18
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• 2017

This study examined whether divided and spun-off companies design and execute spin-offs to minimize tax burdens by analyzing multiple spin-off transactions in the Dongbu Group, when the Korean tax law regarding corporate restructuring was amended in July 2010. Before the July 2010 tax amendment, taxes on the capital gains arising from the qualifying spin-off were deferred to the earlier of the shares in or assets acquired by the spun-off company are disposed. This tax treatment relieves the divided company's tax burden by deferring taxes on capital gains, compared with non-qualifying spin-offs. However, if shares in or assets acquired by the spun-off company are disposed after the July 2010 tax amendment, the capital gain incurred at the time of the qualifying spin-off would be taxed again at the spun-off company, in addition to a taxation on the divided company's capital gains. This creates double taxation implications for the parties involved in the spin-off. As a result, the double taxation may outweigh the benefit from the tax deferral on the qualifying spin-off, which may make a qualifying spin-off tax unfavorable. Among the four spin-off cases in the Dongbu Group addressed in this study, a spin-off occurred before the tax amendment, whereas three spin-offs occurred after the tax amendment. Initially, we expected that the spin-off before the tax amendment would be a qualifying spin-off, and the other three spin-offs would be non-qualifying spin-offs, considering the taxation rules before and after the July 2010 tax amendment. However, based on the review of summarized balance sheets disclosed in the spin-offs' corporate filings, no capital gains arose during the four spin-offs that occurred in the Dongbu Group. Therefore, we concluded that the Dongbu Group considered non-tax factors more than tax factors while designing and executing the spin-offs. The local media posited during this period that these spin-offs may intend to resolve financial issues in the Dongbu Group, and this analysis was supported by the fact that some shares in the new spun-off companies were sold by the Dongbu Group. Our case studies provide evidence that all costs, including both tax and non-tax costs, must be considered in the course of spin-offs, in addition to the tax burdens on all parties involved in the corporate restructuring, which parallels the work of Scholes et al. (2008). This study provides implications that various aspects should be considered and reviewed in advance when the management makes decisions for effective tax planning.

• Proceedings of the Korea Institutes of Information Security and Cryptology Conference
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• 2003.12a
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• pp.543-559
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• 2003

The information drive of the businesses requires new alternatives in that the promotion of business efficiency through information process technologies ends up conflicting with the protection of information human rights on laborers’side. Nevertheless, apathy on information protection has a tendency to be distorted by the efficiency of the businesses. Should the capital and mass media warn economic red lights, political circles with uneasiness would ignore the significance of information protection on the behalf of business efficiency. Therefore, the importance of information protection is considered a smaller interest than that of business efficiency with the infringements of human rights on laborers’side arising. Informatization of the businesses along with the developments of information process technologies has enabled the management to monitor and control the behaviors of laborers. This new problem needs to establish both information protection mechanism and institutional devices to regulate those labor controls. The security of business activity without human rights infringement warrants both basic rights of the public and spirit of the Constitution. The study suggests the establishment and revision of laws suitable to the period of information human rights. On top of that, the establishment of the basic law for information protection of individuals’with the common principle that integrates the related laws and rules on-off line is needed. This will warrant the active participation of labor unions and create specific alternatives for information protection.

• Journal of Chest Surgery
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• v.39 no.4 s.261
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• pp.310-316
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• 2006

Background: We study the QOL (quality of life) & functional improvement in patients underwent esophageal surgery for cancer by the viewpoint of the patient and would like make the guideline of recovery course. Material and Method: Between Dec. 1996$\sim$Aug. 2002, 250 patients were operated and 57 patients was enable interview, didn't have evidence of recurrence & survived more than 1 year postoperatively at Asan Medical Center. Questionnaire made by direct or telephone interview & include diet habitus, change of body weight, G-E (gastroesophageal) reflux, dumping symptom, change of daily life. Result: There were 53 men (93%), 4 women (7%) with mean age of $62.05{\pm}8.7$ (range: $37{\sim}94$). Operation method was Ivor Lewis operation in 43 case (75.4%), Esophagocolojejunostomy 4 case (7.1%), Mckeown operation 10 case (17.5%). In Diet habitus, 55 patients (96.5%) ate more than three times in a day with mean diet frequency was 3.5 times/day, 51 patients (89.5%) have been ate solid, regular diet, 5 patients (8.8%) enable to eat liquid diet. To compare with preoperative state, 32 patients (56.9%) had a diet speed more than 80%, 28 patients (39.1%) had a diet amount more than 80%. 32 patients (56.9%) had a little change of body weight within a 10%, 25 patients (43%) had a improvement rather than preoperative state. In G-E reflux, 4 patients (7%) had a reflux after every diet, 27 patients (47.4%) had a little reflux after diet. In dumping symptom. 7 patients (12.3%) had a diarrhea after meal. 38 patients (66.6%) had a normal activity 19 patients (33.3%) had a decreased activity. At present state, majority (53 patient-93%) of patient were satisfactory to the operation result, in spite of discomfort from time to time. In the emotional status, 50 patients (88%) had a well sleeping without disturbance. 65% of patients were comfortable in the psychology state. 39% of patients had a libido. Compare with their median age (63 y), it's a normal varient. Conclusion: QOL in patients underwent esophageal surgery for esophageal cancer nearly recovery to preoperative state.

• Journal of Christian Education in Korea
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• v.66
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• pp.413-437
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• 2021

Humans are created as spiritual beings that can relate to God. However, when a human spirit refuses to transform through confronting God, it experiences a crisis. A spiritual crisis results from disconnecting with God, who is the ultimate foundation, but we humans try to overcome such absence through accomplishments and efforts. In this technological age, the ethics issues of AI (Artificial Intelligence), robots, and cloning are related to anthropology. The development of the mind, heart, and logic cannot suggest a basis for destruction and confusion as much as the development of the world. In fact, education focused on the human mind cannot be considered holistic. Mind, together with thought, will, and belief, plays a crucial role in making choices and leading a human life. So it is actively studied in other domains other than Christian education. However, although the human spirit takes care of some territory of humanity, unlike the mind, it can neither be partial nor fragmentary. Instead, it manages the transformation that influences the core of human life. Therefore, Christian education must clearly concentrate on the spirit rather than on other human elements, intentionally concerning spiritual transformation through encounters with God. In other words, Christian education is the passage connecting a human spirit to God's presence at work, which enables us to understand the human being as a whole. For this, we must put our efforts to increase the chances of encountering God through Christian education. While "Encounter" requires both parties' interaction, "Transformation" stresses God as the main agent and His proactive nature. I also want to emphasize "worship" as the opportunity to communicate and experience God in our daily lives. By examining the preparation and the process of the spiritual transformation of humans, this paper would offer a theological foundation for continued transformation of the human spirit in the faith community, rather than personal experience or conviction.

• The Critical Review of Religion and Culture
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• no.32
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• pp.257-287
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• 2017

It seems to be quite an ambitious endeavor to trace back the translation history of Catholic Vulgate Bible from Latin language to Asian languages since 16th century. I try to bring out the translation(translative) procedure of Latin Bible to the Chinese Version, which is eventually come up (and the latter)to the Korean Version. It has been supported and funded by the National Research Foundation of Korea. This task has a three-year plan. For the first step(operation), I examined and searched the European situation of the Vulgate Bible in the Catholic Church, i.e. the ritual use of Vulgate Bible in the Mass and the religious retreat. The liturgical texts, to begin with, were analysed to disclose how the Vulgate Bible was reflected in them. The Lectionary and the Evangeliary were the typical ones. The structure or the formation system of the Lectionaries for Mass was based on the liturgical year cycle. From this point, the Vulgate Bible was rooted in the religious life of European Catholics after the Council of Trent which had proclaimed the Vulgate to be authentic source of the Revelation, therefore, to be respected as the only authoritative Bible. How did the Catholic Church use the Vulgate Bible out of the context and the boundary (sphere) of liturgy? The Meditation guide books for the purpose of instructing the religious retreat was published and (diffused) circulated among the priests, the religious persons and even the laymen. In those books also were included (found) the citation, the interpretation and the commentaries of the Vulgate Bible. The most of the devotees in Europe read the biblical phrases out of the meditation guide books. There are still remained the unsolved problems of how to understand (for understanding) the actual aspect of the Vulgate Bible in the European Catholic Church. All the Biblical verses were translated into French and included in the meditation guide books published in France. What did the Holy See think the French translation of the Vulgate Bible? Unfortunately, there were not found the Vatican Decrees about the European translation of the Vulgate Bible. The relationship between the Vulgate Bible and the Meditation guide (Those) will be much important for the study of Chinese translation of it. The search for the Decrees and the researches on it and the European and the non-European translations of the Vulgate Bible will be a continuous task for me as well as the other researchers on these subjects in the future.

• Korean Journal of Heritage: History & Science
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• v.43 no.3
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• pp.242-281
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• 2010

There are a large number of Buddhist cultural relics in Mt. Namsan. The cultural relics carry the spirit of people of Shila who dream of Buddhist Elysium and the establishment of Buddhist nation. In the valley and the top of the mountain and on various rock cliff, stone statues of Buddha and stone pagodas stand in harmony with nature. For that reason, Mt. Namsan is called an open-air museum. And it played an important role in establishing 'The UNESCO World Heritage' status for Gyeongdju in December 2000. But sadly, there are many stone relics that have eroded away and damaged from collapsing in the passage of time. The seated stone statue of Buddha in Samreoung valley of Mt. Namsan is one of them. It was created between the 8th and 9th century, and restored without much care nor extensive historical research in 1923. As a result, The face of the Buddha remained with concrete mortar and its nimbus fallen backward and destroyed. Therefore, restoration and repair as well as creation of a statue environment for the statue were urgent. So we immediately started in restoration and repair. First, through the archaeological excavation around the stone Buddha, we carried the stone Buddha on the original position. In order to restore the statues to its original glory created by the Unified Shila Dynasty, we created a restoration plan in corporation with art historians and historians, then restored the jaw and the damage nimbus. Second, we made the weathering & damage map of the stone Buddha. In order to prevent second damage, we cleaned the surface of contaminants with distilled water. Third, we studied restoration method to prevent artificial damage. We recreated parts of his face and halo. Then each parts of the statue were restored to their original position. In the whole process of restoration, we tried to use traditional techniques.

• The Korean Journal of Archival Studies
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• no.29
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• pp.3-33
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• 2011

No one can deny the harsh reality that archival culture has not yet been permeated extensively into all the spheres of our society. Only fragmented records in fixed areas are in the custody of archives. Records to build a living memory for the history of our present are hard to find or remain minimal, if anywhere. Above all, there are few records in archives concerned with the everyday life of common people. No consideration has not been made about the reason for being of archives, not to mention of the strategy for establishing the archival culture. Accordingly, a paradigm shift is required for archives directly connected with the everyday life of common people. Archives of everyday life means one which interprets the behaviour and experiences of individuals(groups) within the context of society through categorizing everyday life of common people into the lesser fields. And archives of everyday life also means an organization or facility/place which documents the everyday life of individuals(groups), and collect, appraise, select and preserve the records from the view point of humanities for the reconstruction of history from the bottom. Archives of everyday life is an attempt to reconstruct memory and records on behaviour by and torment of the common people in the modern history of Korea, on the basis of which we can seek out the oppressive structure in the daily life of capitalism. Archival community should discuss about what is the meaning of records in the age of democracy unlike that of authoritarian era. We also need to have definite direction on the what kinds of records are to be created and appraised from the standpoint of common people. We are to make it possible to create Zeitgeist in the tackle of records and archives' content. on this kind of attempt archival community could make a practical contribution forward a more advanced democracy, resulted in having an opportunity to change the essence of archives.

• The Journal of the Korean Institute of Forest Recreation
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• v.22 no.4
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• pp.59-69
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• 2018

This is a cross-sectional study that suggests ways to activate forest welfare services (FWS) by investigating the infrastructure, service status, and perception on FWS in Korea. In August 2016, a structured email survey was conducted in nation widely. The respondents were mostly directors and general secretary (75.0%). The considerable number (16.3%) of nursing homes (NH) use some floors of the complex buildings that would be difficult to have FWS infrastructure and about 30% of those without forests near the facilities. The directors of NH recognize that FWS has positive effects on the elderly. However, FWS is not an requisite of the longterm care insurance benefit, and so costly and effort-intensive that FWS has not been activated so far. In order to activate FWS in NHs, it is necessary to develop and disseminate the guidelines on FWS that anyone can easily followed. In addition, when the National Health Insurance Corporation evaluates NHs, they should evaluate not only whether there is a wandering or walking space, but also whether it has forest healing factors such as forests. It is also necessary to create a barrier-free environment both inside and outside of NHs, increasing accessibility to the toilet in gardens, paving a passage for wheelchairs and lifts in forests near NHs. Through these efforts, it is expected that FWS will be activated to provide physical, mental rest and comfort, appropriate cognitive stimulation to the NH residents at the end of life.

• The Journal of Korean Philosophical History
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• no.56
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• pp.81-117
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• 2018

The purpose of this study is to clarify the overall features and its meaning of the Gaebyok(開闢) through the intercomparison of the Gaebyok idea that is the core idea of a newly risen modern religion in Korea. Limitation of most studies so far is that they have stayed in the fragmentary study on the Gaebyok idea of each new religion. In order to overcome this problem, first of all, the Gaebyok idea was studied from a philosophical point encompassing the cosmological view of time in the book of changes. And based on this methodological foundation, with organizing the existing result of study, the process of development and characteristics in the Gaebyok idea of a posteriori Donghak(東學), Right I Ching (正易), Won Buddhism(圓佛敎), and Kangjeungsan(姜甑山) was investigated respectively. And through comparing and analyzing each Gaebyok idea, the similarities and differences between each other were organized. The founders of new religions thought that a great change in the universal and natural luck was made before and after the point of their living. The concept of the frequency of revolution theory is the concept to explain the aspect of transition according to the frequency of revolution(運度) of the cosmological nature that returns to the beginning, and in the idea of the posterior Gaebyok, this content and concepts is contained as it was. This study showed that the concept of the frequency of revolution theory in an apriority and a posterior like those becomes appeared in some preaches of Suun, Ilbu, Sotaesan and Jeungsan. An apriority in the Gaebyok idea of new religion is the world of crisis that represents the limited condition of human being, and a posterity means the religious ideal world realized through the power of the absolute being or a dramatic universal change from that limited circumstances. So the Gaebyok ida is a kind of an universal eschatology and religious view that expects the coming of ideal world in the future. In addition, since the universal eschatology is a kind of a view of time, it inevitably has an issue how long time apriority and a posterity included in it have. And especially, it becomes to premise the content how the social condition and human condition change in an apriority and a posterity. Accordingly, in this study, based on the understanding of the view of time in the cosmological level, the content of answers that each newly risen religion discloses was listed and analyzed with comparison. It can be considered that Suun took charge of a mission to deliver the message through being possessed of a god in heaven who is able to be called a transcendental existence, Ilbu disclosed the coming of the world of a posterity beyond an apriority through the Book of Changes(易學), Jeungsan proclaimed himself as the absolute being who could make such a posterity and bring it, and Sotaesan proposed the Gaebyok of mind in order to meet with the world of a posterity and to live in that era.

• The Journal of the Convergence on Culture Technology
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• v.8 no.2
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• pp.227-234
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• 2022

Seok Jeon Hwang Wook (18913~1999), a descendant of a traditional literary writer in the western part of Honam, did not join the flow of modern and contemporary calligraphy and painting. And throughout his life, he enjoyed himself without losing the appearance of a scholar, immersed himself in traditional calligraphy, and gained spotlight at his late age for his original hand grabbing calligraphy. Immediately after the Korean War, all of his property was lost due to his two sons' left-wing activities, causing great pain at home. Even in the most painful and difficult time in human history, he relied on brushes, poetry, and gayageum to keep his upright scholarly spirit and national love. And beyond the pleasures of the worldly senses, he played with self-satisfaction in the 'true pleasure(大樂)' without greed. In the course of his studies, he focused on honing the fonts of Wang Hui-ji, Gu Yang-sun, An Jin-gyeong, Jo Maeng-bu, and Xin-wi and Lee Sam-man without a special teacher. In particular, he faced a crisis of having to give up his brush due to tremor that came after his 60th birthday, but he showed a strong will. He transformed it into a new style of art, such as developing hand grabbing calligraphy(握筆法) with a strong and strong energy that no one could match. From 1965 to 1983, 'right hand grabbing calligraphy' was used, and from 1984 to 1993, 'left hand grabbing calligraphy' was used. She made her name as a calligrapher widely known in 1973 (age 76) with her first solo exhibition, The Calligraphy Exhibition commemorating her 60th wedding anniversary. His writing method is naturally rough and sloppy by breaking away from the previous calligraphy methods and artificial technique, and is unfamiliar yet full of muscle. And the calm, strong and rough chuhoegsa(錐劃沙) and the heavy yet majestic ininni(印印泥) individual handwriting expressed a strange feeling and achieved original Seokjeon calligraphy that went beyond the existing calligraphy writing methods, and his indomitable calligraphy spirit was As a unique existence in the history of calligraphy, he still remains as a model.