• Asia-Pacific Journal of Business
• /
• v.9 no.2
• /
• pp.75-103
• /
• 2018

The tax system in Korea is the so-called one-item-one-tax law which has separate tax law for each taxation according to tax law. The common and procedural aspects of these tax laws are the same or similar, but they are separately prescribed by the National Tax Basic Act and the Local Tax Act. These legal systems complicate the tax law and increase the cost of tax cooperation, resulting in tax inefficiency. In this study, the National Tax Act and the laws of the Local Tax Act are integrated and presented. It is proposed that the common provisions should be integrated into a single law and the unique matters should be defined in each of the National Tax Basic Act and Local Tax Basic Act, by comparing and analyzing the provisions of the National Tax Basic Act and the Local Tax Basic Act. The integration of the common elements of the National Tax Basic Act and the Local Tax Act is expected to improve tax efficiency by reducing tax complexity and tax cooperation costs. In addition, the National Tax Act and the Local Tax Act are expected to maintain the characteristics of the National Tax Basic Act and the Local Tax Act when they are specified in the National Tax Basic Act and the Local Tax Basic Act. This study is expected to be a research that can reduce tax inefficiency and help convenience of taxpayer and tax administration.

• Journal of the Korea Society of Computer and Information
• /
• v.5 no.4
• /
• pp.189-199
• /
• 2000

This Present study examines the Japanese Tourist basic law, its background as well as the formation process. Furthermore, this article also investigates the contents of the tourist basic law. In addition, I intend to accomplish a comparative study between a tourist policy enacted by the tourist policy council in 1995 years and the policy enacted in the 1960ㆍ70s. As the purpose of the study is concerned, the question related to a recomposition of contents of the Japanese tourist basic law in the 21st century is considered.

• Journal of Korean Library and Information Science Society
• /
• v.31 no.2
• /
• pp.303-332
• /
• 2000

This study analyzed the problems of legal education system in Korea; examined the basic elements and services required by ABA Standards and AALS Regulations and Bylaws; and surveyed the situation of 4 law school libraries in America in order to recommend the basic requirements for the establishment of a law school library if the American law school system is adopted.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
• /
• 2022.05a
• /
• pp.9-11
• /
• 2022

In order to sustain and revitalize the fourth industrial revolution and data economy, the world's first 'data basic law' has been enacted and implemented in Korea.,However, the law prioritizes the activation of data industry and the activation of data production, distribution and use that deals with the protection of data assets, so it can be applied and interpreted more than the Personal Information Protection Act or the Copyright Act.,In this paper, the main contents of the data basic law are examined and the personal information issue is considered.

• The Journal of Information Technology
• /
• v.8 no.2
• /
• pp.135-148
• /
• 2005

The purpose of this article is to study on the Comparison of the Basic Law on Electronic Commerce and the Uniform Electronic Transactions Act(UETA). The purpose of th Basic Law on Electronic Commerce is to contribute to the national economy by clarifying the legal effect of transactions by means of electronic messages so as to ensure the security and reliability thereof and to secure fair trade, and further by establishing sound and orderly transactions, and promoting electronic commerce. It is important to understand that the purpose of the UETA is to remove barriers to electronic commerce by validating and effectuating electronic records and signatures. It is not a general contracting-the substantive rules of contracts remain unaffected by UETA. Nor is a digital signature statute. To the extent that a State has a Digital Signature Law, the UETA is designed to support and compliment that statute.

• Journal of Information Technology Services
• /
• v.5 no.1
• /
• pp.61-81
• /
• 2006

It is necessary to systematically explore the reform plans of the Software Industrial Promotion Law to systematically a representative high-added value future knowledge-based industry, software industry. The current Software Industrial Promotion Law provides only one provision on software business contract procedures, and the Civil Code, the National Contract law or Subcontract Fairness Law regulate other things, so the features of software industry are not properly reflected. To the contrary, the Information Communication Construction Law or the Construction Basic Law effectively prevent disputes by providing material and detailed provisions. Therefore the current software industry needs to be shifted from promotion to fundamental one. That is, as the software industry takes up a large portion at present, so the law should have basic procedural provisions. Also the National Contract Law governs only the contract procedures of public sector, so there should be business performance procedural provisions to regulate the software business formalities of civil sector. And the National Contract Law controls the sale, construction and service of articles at separate contract procedures, but software business contains construction and service characters simultaneously, so there should be business performance procedures fit for software business. Thus this study presented the legislative need and bill on the performance procedures of software business.

• Ocean and Polar Research
• /
• v.30 no.1
• /
• pp.119-128
• /
• 2008

Japan's new Basic Ocean Law took effect in 20 July 2007. This law contains that 1) calls for the consolidation of eight government offices that previously worked separately on maritime issues; 2) establishes a basic plan for maritime matters, and; 3) creates a comprehensive maritime policy headquarters, run by the Prime Minister. The result is a structure for the integrated promotion of maritime policy. The Minister of Land, Infrastructure and Transport has been appointed to the newly established position of maritime minister. Japan has been in conflict with Korea and China over EEZ and territory, which has caused the country to turn to ocean. If Japan puts more emphasis on sea, it will be on a collision course with neighboring countries such as Korea, China, Russia, and Taiwan. Japan has been at odds with these countries; with Korea over Dokdo islets, with China over the Senkaku Islands and the East China Sea, where gas fields lie, with Taiwan over fishery rights in the East China Sea, with Russia over the Kuril Islands. Korea's position about the establishment of Japan's new Basic Ocean Law is followed: 1) expression of Korea's position in maritime resourcces of east china sea, 2) understand of strategy for maritime resources development and maritime delimitation in China and Japan, 3) a caution for extention of EEZ and maritime activities, 4)effective and comprehensive policy establishment, and strength in R&D, 5) construction of active and responsive system for maritime issues in neighbor country.

• Korean Medical Education Review
• /
• v.25 no.1
• /
• pp.68-77
• /
• 2023

Basic medical education is important for developing the competencies of medical doctors, and it includes basic biomedical sciences, preventive medicine, medical ethics, and clinical science. This study aimed to reveal the current status of the Korean Medical Licensing Examination (KMLE) regarding its evaluation of competencies in basic biomedical sciences. The basic medicine-related questions were screened and selected from the test forms of the KMLE (2016-2018) by personnel conducting basic biomedical science education, and the selected questions were analyzed by three independent groups of undergraduate students at Chonnam National University Medical School in terms of the learning outcomes of basic medical education. The study scope includes the proportion of basic medicine-related questions, which consist of basic medicine questions and basic medicine-related clinical medicine questions, its annual change, discipline distribution, and associated learning outcomes. The average proportions of basic biomedical sciences, preventive medicine and medical law, and clinical sciences were 2.3%, 5.8%, and 91.9% of all questions, respectively. The proportion of basic medicine-related questions, except those on preventive medicine and medical law, was 22.0% of the total, and questions on pharmacology and microbiology accounted for 83.0% of the basic medicine-related questions. The proportion of sub-enabling learning outcomes linked with basic medicine-related questions comprised 14.0% of the total outcomes for basic biomedical sciences and 30.4% for preventive medicine and medical law. It is concluded that the KMLE questions may not sufficiently cover the essential competencies of basic medical education for medical doctors, and the KMLE may need to be improved with regard to competencies in basic biomedical sciences.

• Cartoon and Animation Studies
• /
• s.16
• /
• pp.67-78
• /
• 2009

To celebrate the Centennial Anniversary of korean comics, the various and meaningful programs are organized. But then, it is apprehended that these programs don't deal with the present and urgent problems. In particular, in the fast-changing media environment, in the changing of promotion-organizations, it's very important that the recherche on relevant laws and institutes around comics to defend and to explore an ecosystem of the comics culture and the comics industry. This study insist to point out the limits of Cultural industry-related laws and Cultural promotion-organizations at present for the concrete policy of comics culture and comics industry. Treating and analysing specially 'Culture Industry Promotion Basic Law', 'Publication Promotion Law' and 'Legal Deposit', this article suggest to enact Comics Promotional Law to aide the filed of korea comics.

• Journal of Arbitration Studies
• /
• v.16 no.3
• /
• pp.127-160
• /
• 2006

Civil lawsuits have been the main instruments to resolve any civil disputes until recent times but it has its limitations in resolving all disputes in the specialized and technical disputes only according to the civil trial process. Therefore, many countries have carried out a series of discussions and investigations into the system of Alternate Dispute Resolution(ADR). It should especially be noted that all related countries in the world have enacted a basic ADR law to accelerate the usage of the ADR system. The most representative cases are the American Alternative Dispute Resolution Act of 1998 and Japan's Alternative Dispute Resolution Promotion Law set up in December 2004. As such, there is a need for Korea to enact a basic law regarding ADR following the world trend of major nations. This paper looks closely not only into the enactment circumstances and contents of Japan's ADR law whose legal system is similar to that of Korea but also the aftermath discussions of the Japanese academic circles into consideration, in the hopes of providing reference data for the legislation of the Korean ADR system and further aiding in the development of the ADR law theory.