• Title/Summary/Keyword: 중과제도

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A study of heavier transfer income tax for a digital economy (디지털 경제에 적합한 양도소득세 중과제도에 관한 연구)

  • Kim, Jong-Woo;Choi, Jeong-Il;Lee, Ok-Dong
    • Journal of Digital Convergence
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    • v.11 no.8
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    • pp.53-64
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    • 2013
  • This study was conducted from the time when discussion of improvement and keeping heavy taxation on multiple home owners was began, experts who may express professional opinion such as realtors, tax accountants and revenue officers were picked up besides the direct interested parties such as single and multiple home owners. This study collected their various opinions regarding whether keeping the heavy taxation system on multiple home owners or not and the effect of it. As a result of the survey, people living in Seoul who owned more houses showed higher awareness about heavy taxation on multiple home owners, and people agreed more about abolishing the heavy taxation when they own more homes. From this study, it was found out that different recognition about heavier transfer income tax on multiple home owners of each person concerned and necessity of rearranging this uncertain condition of temporary regulation in the future. The tax law should be improved to supply clear policy signals to the market for recovery of housing transactions and supply expansion of jeonsei to monthly rental housing and managing of taxation policy which reflects taxpayers' opinion may correspond to more effective and fair taxation principle.

임송은 회계사의 세금칼럼-비사업용 토지, 양도냐 증여냐

  • Im, Song-Eun
    • 주택과사람들
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    • s.201
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    • pp.104-105
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    • 2007
  • 비사업용 토지는 60%로 중과세되며 장기 보유 특별 공제도 적용되지 않는다는 것은 지난 호에 언급한 바 있다. 그렇다면 소유권을 이전할 경우 양도와 증여 중 어떤 것이 유리할지 알아보자. 속 중개 제도의 활성화에 대해 살펴보았다.

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새해에 달라지는 주택 · 토지관련 제도

  • Park, Won-Gap
    • 주택과사람들
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    • s.187
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    • pp.16-19
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    • 2005
  • 8 · 31부동산 대책 후속법안이 속속 입법화하고 있다. 후속법안 14개 가운데 주택법 등 7개가 2005년 12월초 정기 국회를 통과했다. 정부와 여당은 나머지 법안도 연말 임시국회에서 처리할 방침이다. 종합부동산세, 2주택자 양도세 중과를 담은 부동산 관련 세법의 경우 여야간 진통을 겪고 있지만 2006년 시행에는 문제가 없을 것으로 정부는 보고 있다. 이들 법안의 시행은 대부분 2006년초~7월을 목표로 하고 있어 주택 · 토지시장에도 큰 변화가 올 것으로 예상된다.

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생리활성 선도물질 탐색

  • 유익동
    • The Microorganisms and Industry
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    • v.19 no.1
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    • pp.37-40
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    • 1993
  • 우리는 지금 경제적, 사회적, 기술적으로 매우 중대한 전화기에 처해 있다. 세계적으로는 기술보호주의와 국제적인 물질특허의 장벽을 넘어야함과 동시에 국내적으로는 건강한 삶, 깨끗한 환경, 풍요로운 사회건설을 통한 복짓회의 구현이 강력하게 요망되고 있기 때문이다. 이와같은 당면과제를 슬기롭게 극복하고 다가오는 21세기의 과학기술 선진국으로 진입하기 위하여는 여러가지 연구부문을 생각할 수 있겠지만, 특히 미생물 내지는 천연물로부터 다양한 대사기능을 갖는 새로운 생리활성 선도물질(lead moldecule)의 탐색연구가 매우 중요하리라 생각된다. 이는 국제적인 물질특허제도 등의 기술보호주의 장벽을 넘을 수 있음과 동시에 부가가치가 높고 세계시장을 확보할 수 있는 거대시장이 기다리고 있기 때문이다. 따라서 현재 정부정책 연구사업으로 추진하고 있는 G7 신기능 생물소재 연구 중 생리활성 선도물질 탐색기술 개발연구가 중과제로 선택된 것은 아주 시기적절한 결정이었다고 할 수 있다.

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맥락, 문제정의, 사회적 형성 및 정책변화 - 부동산 세제 변화를 대상으로 -

  • Kim, Myeong-Hwan
    • 한국정책학회보
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    • v.21 no.1
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    • pp.103-130
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    • 2012
  • 정책변화가 왜 발생하였는가? 그와 같은 정책변화에 어떠한 요인들이 작용하였는가? 또한 그와 같은 정책변화가 어떠한 과정을 거쳐서 발생하였는가? 본 연구는 정책변화의 복잡성을 체계적으로 설명할 수 있는 방법을 제시하고자 정책연구의 지배적인 패러다임인 객관적·과학적 연구방법에서 탈피하여 사회적 형성주의 관점에서 맥락, 문제정의 및 대상 집단의 사회적 형성이 정책변화에 어떠한 영향을 미치는가를 알아보고자 하였다. 이를 위하여, 본 연구는 문제정의 이론과 대상 집단의 사회적 형성 이론의 결합을 통하여 연구 모형을 구축하였다. 또한 이와 같이 구축된 모형에 의하여 정책결정자가 문제 정의와 대상 집단의 사회적 형성에 어떤 역할을 하며, 그 결과가 정책변화에 어떻게 반영되는지를 정책의 논리, 근거 및 메시지의 측면에서 양도소득중과제도를 대상으로 분석하였다. 마지막으로, 이러한 분석을 통하여 도출된 시사점에 대하여 논의하였다.

Review of the Revised 2019 Trade Secret Protection Act and Industrial Technology Protection Act : Focusing on Civil and Criminal Remedies (2019년 개정 영업비밀보호법 및 산업기술보호법에 대한 검토: 민·형사적 구제를 중심으로)

  • Cho, Yongsun
    • Korean Security Journal
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    • no.61
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    • pp.333-352
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    • 2019
  • In January and August 2019, there were amendments to the Unfair Competition and Trade Secrets Protection Act (UCPA) and the Industrial Technology Protection Act(ITPA). These amendments will contribute to technology protection. But these amendments need to be supplemented further. In the area of civil remedies, despite the introduction of treble damages in the case of the UCPA and ITPA, the provisions related to the submission of supporting data have not been maintained. Therefore, it is necessary to recognize the claim of the other party as true if it is maintained at the level of the revised Patent Act and the scope of submission of supporting data. And the enforcement of the case of compulsory submission for the calculation of damages, and the order of filing documents are not followed. ITPA, on the other hand, has introduced the compensation for damages, but there is no provision for estimating the amount of damages. Therefore, it is necessary to estimate the amount of lost profits, profits, and royalties. In the area of criminal remedies, both the UCPA and ITPA have raised the penalty, but the sentencing regulations are not maintained. In addition, although the recent outflow of technology has expanded beyond organizational deviations to organizational outflows, amendments need to be made in relation to the serious consequence for the punishment of related juristic persons, such as companies involved in it. It should be noted that Japan and the United States have corporate regulations and regulations. In addition, in relation to the confiscation system, Act on Regulation and Punishment of criminal proceeds concealment require that domestic defenses be confiscated by defense industry technology, while trade secrets and industrial technologies are confiscated only by "foreign" outflows, and an amendment is necessary.

To ensure transparency in the implementation of national R&D Sanctions(refunds, participation restrictions) Research (국가연구개발 사업비 집행의 투명성 확보를 위한 제재조치(환수, 참여제한)에 관한 연구)

  • Noh, Sang-Kyun
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.19 no.8
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    • pp.433-440
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    • 2018
  • As government research and development projects become more important, such as the creation of future-oriented growth engines and expansion of budgets, the future vision of R&D is presented through paradigm shifts such as efficiency, investment direction and strategy. On the other hand, research and interest in sanctions are poor, and this paper examines legal grounds, comparative analysis of laws, and cases outside the country, draws implications for domestic applications, have. In addition, we will contribute to the prevention of damages caused by neglect, or the transparency of the execution of research funds. This study was conducted by comparing the characteristics of government R&D and sanctions with the sanctions for the top three R&D investment related SMEs. In Korea, starting with the introduction of sanctions in 2001, the moral hazard of research and development has been prevented through the cumulative violation of aggravation, expansion of the period of restriction of participation, and the introduction of a strikeout system. Nevertheless, fraudulent use of business expenses is constantly being detected. In order to ensure maximum autonomy and stronger responsibility than strong institutions, the willingness of the researchers to execute transparent business expenses, the moral approach to public resources, Precedence of recognition conversion is important.

A Study on Recent Discussions ahout the Pysician's Explanation in Medical Litigation (의료소송에서 의사의 설명에 대한 최신 지견)

  • Baek, Kyounghee
    • The Korean Society of Law and Medicine
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    • v.24 no.4
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    • pp.37-63
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    • 2023
  • In medical litigation, there are various cases where a doctor's 'explanation' of a patient becomes problematic. Medical explanations and guidance are required from the doctor, starting from the beginning of diagnosis, through treatment processes such as surgery, when hospitalization is necessary for treatment, during hospitalization, upon discharge, and after discharge. Furthermore, notification from the doctor or medical institution may be requested regarding the economic costs that will be incurred due to medical treatment. South Korea's judiciary has been developing legal principles regarding such doctor's explanations by distinguishing between explanations for obtaining consent for medical treatment and medical explanations related to guidance on patient treatment methods, taking into account related laws such as the stage of treatment and the Medical Service Act. Additionally, the Constitutional Court recently ruled on the non-benefit cost notification system linked to the explanation of economic costs. However, holding a doctor accountable solely because the doctor's explanation was insufficient has aspects that do not correspond to the actual situation in clinical reality, and may have a reflexive disadvantage that results in a decline in legal rights. Therefore, the doctor's explanation needs to be examined from both perspectives: guaranteeing the patient's right to self-determination and protecting his or her right to decision.

Changes of Growth and Flowering Characteristics in Rapeseed Cultivars with Different Sowing Date (파종시기에 따른 유채(Brassica napus L.) 품종별 생육 및 개화특성)

  • Lee, Tae Sung;Lee, Yong Hwa;Kim, Kwang Soo;Lee, Hoo Kwan;Jang, Young Seok;Choi, In Hu;Kim, Kwan Su
    • Korean Journal of Plant Resources
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    • v.27 no.1
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    • pp.80-88
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    • 2014
  • This study was carried out to understand the effect of sowing date on growth characteristics, flower duration of a total of 6 domestic rapeseed cultivars, "Sunmang", "Tammiyuchae", "Tamlayuchae", "Naehanyuchae", "Yongsanyuchae" and "Hallayuchae" with different sowing dates (25 Sept., 5 Oct., 15 Oct., 25 Oct., 5 Nov.) in Muan, Jeollanamdo, Republic of Korea. The results obtained were summarized as the follows: The number of seedling stand after overwintering was decreased in all 6 cultivars. It changed little until 5 Oct., and then showed continuously largely decrease as the sowing date being delayed. As the sowing date was being delayed, plant height was decreased while Silique length and thousand seed weight were increased. Seed yield in all 6 cultivars decreased almost linearly with late sowing date. In correlation analysis between the delaying sowing date and growth characteristics, it was inversely correlated with plant height ($r=-0.769^{**}$), No. of branches/plant ($r=-0.760^{**}$), No. of siliqua/panicle ($r=-0.631^{**}$) and seed yield ($r=-0.946^{**}$), while showed a positive correlation with silique length (r=0.635), seed diameter ($r=0.629^{**}$) and thousand grain weight ($r=0.422^*$). No. of seeds/silique and seed set percentage were not significantly correlated with the delaying sowing date. The flower duration was long in order of Sunmang, Tammiyuchae, Yongsanyuchae, Naehanyuchae, Hallayuchae and Tamlayuchae. Varietal variation of flowering date was larger with early sowing date than with delaying sowing date. The range of flower duration across all cultivars was from 1 day of Tamlayuchae to 14 days of Sunmang according to the sowing date, and the end flowering date was able to be extended from 2 to 9 days, compared to normal date of end flowering.