• Journal of the Korea society of information convergence
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• v.7 no.1
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• pp.25-46
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• 2014

After examining the current situations of financial frauds and the reasons for their occurrence in the financial institutions through examples of financial frauds in domestic and abroad, this study presents ways to prevent such financial scams. The preventive measures consist of activities before and after the occurrence of financial frauds and during normal financial operations. The activities are as follows: 1. Preventive activity should be strengthened before the occurrence of financial frauds. That is, first, the enforcement of consistent internal control is needed. Second, in order to block the probability of financial frauds involved with employees, ethics education and a reward program for inside tippers need to be run. Third, financial institutions need to apply for comprehensive insurance policy to minimize the lost in case. 2. Preventive activity should be strengthened during normal financial operations. First, self authentication system for customers needs to be introduced. Second, dealings of day, week, and month need to be thoroughly checked and the system of audit needs to be expanded. Third, message service for the information on financial frauds and their preventive measures needs to be expanded. Fourth, public notification system against examples of financial frauds needs to be expanded. 3. Preventive activity after the occurrence of financial frauds should be strengthened. First, awareness for preventive measures such as imposing penalty on the manager needs to be enhanced. Second, strict restrictions on financial frauders such as a criminal charge needs to be strengthened. Third, there should be legal devices and resolutions in order to retrieve all the money deceived by financial frauds.

• Korean Security Journal
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• no.58
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• pp.59-80
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• 2019

Recently, our company has entered the modern knowledge company, government policy and regulation has a big influence on people's lives. Also, unlike in the past, I am hoping for administrative intervention as a problem peculiar to the environment, such as environmental housing problems, urban transportation problems, misuse problems, etc. and corporate pending issues. In this study, through the 10th year of the Seoul Special Citizen Judicial Police Force, if the local autonomy is a special envoy, it will try to present the correctness in the organization luck. As a measure to secure the nature of administrative action, the method of investigation was through the study of the execution process of administrative penalty and its result based on the statistical data of Seoul City. Therefore, we will analyze the process and operation of the 10-year organizational change of the Seoul Metropolitan Government's police force and examine how the police force of the people's livelihoods, which is a special investigation organization, is expanding its duties in order to strengthen the enforcement power of the administration. Also, we will make future-oriented suggestions to encourage the readjustment of the current relevant laws, such as the Ministry of Patriots and Veterans Affairs, and to actively accommodate the expected changes of the special law police organization in charge of the enforcement of the police system.

• The Korean Society of Law and Medicine
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• v.21 no.1
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• pp.33-67
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• 2020

The hospitals that are owned by non-medical personnel result when non-medical personnel with resources conspire with newly graduated medical doctors who cannot afford the enormous amount of capital required at the beginning of the establishment of a medical institution. Such hospitals, though they may have met the external requirements as medical institutions, disrupt the medical market as it should be centered by medical personnels, In addition, such hospitals are causing a huge social problem as it is illegally receiving and reducing various benefits such as medical care benefits and subsidies from the government, resulting in a significant financial leak in the national health insurance. The illegality of the opening of a non-medical personnel hospital is so high that it nullifies the contractual arrangement for the establishment, imposes criminal penalties on all persons involved in the establishment under the Korean Medical Law, and imposes administrative sanctions on medical personnel. In case the hospital was aware of the illegality of its opening, but had applied to receive medical care benefits from the National Health Insurance Act and the Medical Care Act, such actions will result in the return of the benefits under the National Health Insurance Act and the Medical Care Assistance Act, subject to the penalty for the crime of fraud, and aggravated punishment for specific economic crimes based on the amount of gain, as well as civil liability for torts. In this study, we will examine the current status of the regulations on the non-medical personnel hospital and present the basis for future legislative directions by looking at the legal regulations and the attitude of the precedents.

• International Commerce and Information Review
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• v.14 no.4
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• pp.387-408
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• 2012

This paper have examined the descriptive and legal approaches to the comparison and analysis of major content of direct transport in FTA rules of origin and the primary judicial precedents that arose during the executing process of FTAs. Preferential tariff treatment shall be applied to a good satisfying the requirement of this agreement(annex, article etc.,) and which is transported directly between the territories of the exporting party and importing party. However, products may be transported through territories of non-parties, provided that they do not undergo operations other than unloading, reloading, splitting-up of consignments or any operation designed to preserve them in good condition. During this period the products shall remain under customs control in the country of transit. The low perception of firms on the rules of origin was found to lead to breaking the rule and thus taking up losses. The FTA major countries enacted penalty rules against the violation of the rules of origin and bring civil and criminal suits and administrative sanctions. The types and level of penalties are subject to their domestic laws of each of those nations. With better recognition of major content of direct transport in FTA rules of origin and well-prepared countermeasures, firms will be able to enhance competitive advantage while benefiting from preferential tariffs.

• Journal of the Daesoon Academy of Sciences
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• v.43
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• pp.67-102
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• 2022

The purpose of this study is to analyze the human rights found in the North Korean Constitution and their core problem by focusing on elements of human rights suggested by Daesoon Jinrihoe's doctrine of Haewon-sangsaeng (解冤相生 the Resolution of Grievances for Mutual Beneficence). Haewon-sangsaeng is seemingly the only natural law that could resolve human resentment lingering from the Mutual Contention of the Former World while leading humans work for the betterment of one another. Haewon-sangsaeng, as a natural law, includes the right to life, the right to autonomous decision-making, and duty to act according to human dignity (physical freedom, the freedom of conscience, freedom of religion, freedom of speech, freedom of press, etc.), the right to equal treatment in one's social environment, and the right to ensure the highest level of health through treatment. The North Korean Constitution does not have a character as an institutional device to guarantee natural human rights, the fundamental principle of the Constitution, and stipulates the right of revolutionary warriors to defend dictators and dictatorships. The right to life is specified so that an individual's life belongs to the life of the group according to their socio-political theory of life. Rights to freedom are stipulated to prioritize group interests over individual interests in accordance with the principle of collectivism. The right to equality and the right to health justify discrimination through class discrimination. The right to life provided to North Koreans is not guaranteed due to the death penalty system found within the North Korean Criminal Code and the Criminal Code Supplementary Provisions. The North Korean regime deprives North Koreans of their right to die with dignity through public executions. The North Korean regime places due process under the direction of the Korea Worker's Party, recognizes religion as superstition or opium, and the Korea Worker's Party acknowledge the freedoms of bodily autonomy, religion, media, or press. North Koreans are classified according to their status, and their rights to equality are not guaranteed because they are forced to live a pre-modern lifestyle according to the patriarchal order. In addition, health rights are not guaranteed due biased availability selection and accessibility in the medical field as well as the frequent shortages of free treatments.

• The Korean Society of Law and Medicine
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• v.23 no.1
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• pp.37-80
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• 2022

By analyzing informed consent and the refusal of emergency medical treatment (called patient dumping) under the current Emergency Medical Service Act, this study suggests that an emergency medical professional is only liable for patient dumping if their duty to protect the patient's life takes precedence over the patient's right to self-determination. In emergency medical situations, as in general medical situations, medical treatment should be performed after the emergency medical professional informs the patient about the medical treatment, including its necessity and methods, and obtains consent from the patient. Refusing or evading the performance of emergency medical services on the excuse of the informed consent not considering a waiver or alteration of informed consent requirements without reasonable reasons violates the Emergency Medical Service Act and thus makes an emergency medical professional liable to administrative disposition or criminal penalty. In other words, depending on the existence of a waiver of alteration of the informed consent, patient dumping may be established. If the patient is a minor or has no decision-making ability, and their legal representative makes a decision against the patient's medical interests, the opinion of the legal representative is not unconditionally respected. A minor also has the right to decide over their body, and the decisions of their legal representatives should be in the patient's best interests. If the patient refuses treatment, in principle, the obligation of life protection of emergency medical professionals is the top priority. However, making these decisions in the aforementioned situations in the emergency medical field is difficult because of the absence of explicit regulations regarding these exceptional problems. This study aims to organize the following precedents of the Supreme Court of Korea. The court states that, when balancing the conflicting interests between the duty to provide emergency medical service and the duty to inform is unavoidable for emergency medical professionals, they should put the duty to protect the patient's life ahead of the duty to inform if the patient's life matters. Exceptionally, when a patient has seriously considered whether they should receive treatment before the emergency medical situation, their right to self-determination can be considered equal to the obligation of emergency medical professionals to provide emergency medical treatment. This research also suggests that an amendment of the Emergency Medical Service Act should include the following. First, the criteria for determining the decision-making ability of emergency patients should consist of medical content. Second, additional consent from a medical professional is unnecessary for first-aid treatment. Finally, new provisions for emergency medical obligations for minors, new provisions for the decision standard when there are conflicting opinions about the treatment of a patient, and new penalty provisions for professionals who suspend emergency medical examinations and treatments need to be established.

• Korean Business Review
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• v.14
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• pp.1-30
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• 2001

To prevent the VAT evasion and to form a sound VAT paying culture, we can draw the policy directions for government as follows: First, it is necessary to strengthen the tax supervision of small business and the administration of tax sources of cash-income industry. Second, the tax-deductible rate of the received tax invoices should be increased in a short-term base, and a simplified taxation system should be abolished in a long-term base. Third, in cases a trader has not received a tax invoice, an additional tax should be applied. Forth, to issue the tax invoice faster and conveniently, it is requested to introduce a new system which issues electronic card of registration when a businessman applies for his/her business registration. Fifth, to make tax standard transparent, it is desirable to punish the violator, relating to credit card regulations, stricter than present and to enforce the electronic bookkeeping. Sixth, for the reduction of noncompliance rate and creating a climate for autonomous, faithful tax return, it is necessary to expand and intensify tax investigation. And also it is necessary to make the level of penalty tax higher up and the level of criminal punishment less down, to keep up tax audit coverage. Seventh, a trader who is eligible for simplified taxation, whose tax base is under 12,000 thousand won, should not be required to pay the value added tax. But it is desirable to cut down them for the fairness of tax burden. Eighth, the effective date of the revised tax law should be fixed. Ninth, it is necessary to reinforce publicity and to educate on tax system and administration, for reducing tax evasion or tax avoidance and encouraging faithful tax return. Tenth, as the tendency of VAT evasion of distribution industry turns out to be the highest, it is requested not only to intensify tax administration on them but also to establish system and incentives, for introducing information system in distribution industry(introducing POS system, computerization of transaction record, establishing EDI between traders).