• Journal of the Korean Institute of Landscape Architecture
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• v.22 no.4
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• pp.133-148
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• 1995

This study was carried out to provide behavioral data for its planning and management of civic garden through the evaluation of user's motivation & satisfaction. The civic gardens around Seoul were surveyed. The site are located in Kwangtan-myeon, Sudong-myeon, Wonsam-myeon, Nam-myeon, Buknae-myeon, and Jumdong-myeon, A total of 244 questionnaires were completed by mail questionnaires. The results are as follows: 1. 82 percentage of users are in thirties or fourties most of them have children who go to the elementary school. 50 percentage of users are just typical house wifes. 74 percentage of users graduated form university. 60 percentage of users live in lofty apartment buildings. 2. As a result from factor analysis, their motivations are categorized into four fator groups.: 'to experience nature', 'weekend recreation', 'nostalgia', 'to provide their old parent's sparetime'. And their satisfactions are categorized into eleven fator groups.: 'psychological/intellectual component', 'recreational components', 'instruction/management', 'facility'. 'vegetable cultivation', 'social contact', 'crowing', 'aesthetic component', 'family contact', 'the terms of lease', 'visition time'. 3. The user of civic garden can be divided into four user groups by their motivation. CLUSTER1 can represent the user group who have motivations for 'leisure, relaxation'. They are considerably satisfied with all other factor 'opportunity of meeting new person'. CLUSTER2 at the age of 41 to 50 have motivation for 'health, nostalgia'. CLUSTER3 at the age of 31 to 40 have motivation for 'harvest, experiencing nature'. CLUSTER4 at the age of more than 51 want to let their parents enjoy their sparetime. They are dissatisfied with accessibility, amount of cultivation area, crowding and overall farm management. 4. The regression analysis was employed with predicting the overall satisfaction. The results of regression analysis showed that 69% of total variances was explained by six variables: The most effective variable is 'whether visiting on weekend or weekdays', the visitors on weekdays are far more satisfied than weekend visitors because of traffic congestion, and crowding. The second source of satisfactions are 'psychological/intellectual components', they are satisfied with 'family contact', 'the terms of lease' and 'instruction in farming' are sources of satisfaction or dissatisfaction, and finally 'aesthetic landscape' is the source of satisfaction. The second most important variable is psychological one. Even though the civic gardens were not well equipped, they liked the atmosphere of rural life, refreshness, nostalgia, satisfaction from cultivation plants, and sense of achievement.

• Journal of Korean Society of Rural Planning
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• v.26 no.4
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• pp.67-79
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• 2020

As globalization, international cooperation has grown in importance. In accordance with this trend, Korea has been receiving high demands from international organizations about expanding the scale of Official Development Assistance(ODA) in line with its improved national status. In addition, in the economic aspect of Korea, the ODA project is expected to provide new growth opportunities in the mid- to long-term by promoting cooperation with developing countries. Uganda is an area with high strategic value due to good agricultural conditions and favorable geographical conditions. The poultry industry is a business that is generally carried out to the Ugandan, but due to economic problems such as initial investment cost, most of them have raised poultry on a small scale which is not enough for main income. This paper proposes the construction and operation plan of adapting to small poultry farms in the village-intensive type to sustainable income for residents in Uganda through ODA project in Korea's agricultural technology. The economic feasibility was analyzed from the long-term perspective when the initial construction cost was supported or not and the poultry species ratio was adjusted in terms of initial and operating costs. Economic analysis was performed using Net Present Value(NPV) method. As of after 10 years, when operating in the form of shifting kuroiler to layers, it was estimated to earn about 700,000 ugx more than when only kuroiler is raised, and it is able to reduce about 14 million ugx from the initial cost than when only raising layers. As of 20 years, the most profitables scenario was the breeding of 100 kuroilers and 400 layers methods. however, this case was anlayzed to be unsuitable for Uganda farmers, with initial costs more than three times higher than the shifting method of the kuroiler to layers. If the initial construction cost is supported by ODA project, the initial investment cost can be recovered in the first year with the shifting method, whereas raising only layers take two years to recoup the cost. In the meantime, when studying livestock industry in Uganda, it was examined by relying on statistical data, but this paper is meaningful in that it predicted how much it is economically effective based on field experience.

• Journal of Distribution Science
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• v.12 no.8
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• pp.83-90
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• 2014

Purpose - Increasing sales of PB rice products can hinder the growth of domestic brands of rice, notwithstanding that the government is promoting domestic brands of rice. This analysis evaluated the influencing relationship among the variables of PB image, product credibility, and purchase intention of consumers who have never bought PB rice, to know the factors influencing consumers' decisions to purchase PB products. Research design, data, and methodology - PB products' brand image was analyzed as the factor that has a direct effect on purchase intention. The mediation effect of credibility on PB products is also analyzed, in terms of influencing the relationship between PB products' brand image and purchase intention. The analysis is performed on consumers that have not purchased a PB product and consumers who have purchased PB products from major distributors. Data is collected through questionnaires, from 389 of responders, and the AMOS 19.0 statistics package is used as a statistical tool. Results - It is proven that brand image has direct effects on the credibility of the product, and the credibility of product has a direct effect on purchase intention. However, it is revealed that brand image does not directly affect purchase intention, but that brand image indirectly affects it through the credibility of the product. Although the customers' recognition about PB image is low, the result shows that PB products' external attributes have effects on customers' purchase intention relating to the PB product. Therefore, it is important to establish the credibility of the PB product more than other products in terms of marketing. Conclusions - The following are the implications of the study. First, in a rice brand promotion, the credibility of the product should be ensured by a uniform brand image. To ensure the credibility of a product, the RPC brand and other brands should be unified, and the unified brand image should be applied to every product. Second, the package must possess a design as well as contents that could build consumers' perception of product credibility. Products' external attributes contribute to their credibility, which leads the consumers to purchase the products, including those consumers who have never bought PB rice products. Therefore, the products' credibility and sales can be reinforced by applying information about consumers' considerations when buying the PB rice product in different colors, font sizes, and packaging designs. This study is meaningful in two ways. First, it seeks to identify an NB revitalization strategy by exploring the purchasing behavior of customers who have no experience in buying PB rice products. Second, the results of previous studies about general brands are considered and applied in this study in order to investigate the influencing relationship among different factors of PB products. However, this study is a consumer awareness investigation; therefore, its results only have limited meaning to the relationship between brand image and purchase intention.

• Science of Emotion and Sensibility
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• v.22 no.2
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• pp.69-82
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• 2019

Do animals have a mind? Our understanding about whether animals have minds depends on our relationship with animals, as we cannot determine animals' actual minds. These two studies presented here thus examined the meat paradox, that is, an inconsistency between love for animals and the act of enjoying eating meat in the context of mind perception. Study 1 examined whether mind perceptions toward various animals are classified on the basis of experience-related capacities, such as feeling pain, and agency-related capacities, such as having self-control. In Study 2, mind perceptions toward cows and sexually objectified women were classified on the basis of food condition and non-food condition. In the food condition (experimental condition), cows were portrayed as products for meat consumption, whereas in the control condition, they were described as animals living on a farm, eating grass. The results of Study 2 demonstrated revealed that mind perception was positively associated with how morally incorrect it was to eat animals. Study 2 thus demonstrated that the scores of mind perception toward cows and sexually objectified women in the experimental condition were significantly lower than those in the control condition. These reduced mind attribution in the experimental condition implied that people may be motivated to reduce cognitive dissonance between their attitudes toward animals, such as loving them, and their behaviors, such as, eating meat. In addition, these results suggest that objectification toward animals may impact the objectification and mind perception toward human beings as well. These findings highlight the role of dissonance reduction in the meat paradox and objectification theory so as to understand basic psychological processes involved while making moral choices in everyday life.

• Korean Chemical Engineering Research
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• v.61 no.1
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• pp.142-154
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• 2023

As the importance of the environment has been recognized worldwide, the need to calculate and reduce carbon emissions has been drawing an increasing attention throughout various industrial sections. Thereby the discipline of LCA (Life Cycle Assessment) involving raw material preparation, production processes, transportation and installation has been established. There is a clear research gap between the need and the practice for Korean Case of renewable energy industry, particularly wind power. To bridge the gap, this study conducted LCA research on wind power generation in the Korean area of Yeongdeok, an example of a domestic onshor wind power complex using SimaPro, which is the most widely used LCA system. As a result of the study, the energy recovery period (EPT) of one wind turbine is about 10 months, and the GHG emitted to generate power of 1 kwh is 15 g CO₂/kWh, which is competitive compared to other energy sources. In the environmental impact assessment by component, the results showed that the tower of wind turbines had the greatest impact on various environmental impact sectors. The experience gained in this study can be further used in strengthening the introduction of renewable energy and reducing the carbon emission in line with reducing climate change.

• Korean Journal of Animal Reproduction
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• v.24 no.1
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• pp.1-18
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• 2000

Eighty dairy farms in Palmers ton North area in New Zealand were surveyed on 1) general characteristics (10 Questions), 2) milk yield and feed supplementary (7 questions), 3) reproductive efficiencies (12 questions) and 4) reproductive disorders (12 questions) by mail questions from February to July, 1998. Among those 4 items from 38 dairy farms (47.5%), especially in items 1) and 2), overall dairy farming situation, supplementary feeding and milk yields were surveyed and analyzed for Korean dairy farmers (especially in Cheju island) to have better understanding or higher economical gains. The results were as follows. 1. In dairy experience, 21 (45%) among 38 dairy farms surveyed were answered that farming less than 15 years, 15~19 year, 20~25 years and over 26 years experience were 3 (7.9%), 7 (18.4%), 6 (15.8%) and 5 (13.2%) which generally showed longer experience compare to Korean dairy farming situation. In survey of labour input and business goal of dairy farming, self-managing farms, sharemilkers, unpaid family manpowering farms, manager running farms, farms with hired worker, farms with part time helper and other type was 21 (55.3%), 10 (26.3%), 2 (3.5%), 3 (5.3%), 18 (31.6%), 2 (3.5%), and 1 (1.8%), respectively. 2. Analyzing pasture and tillable land, pasture according to feeding scale (200, 300 and 400 heads) were 56, 90 and 165.3 ha, and tillable lands were 51, 78 and 165 ha which showed some differences among feeding scale. In recording methods in 38 farms replied, 36 (95%) dairy handbook and 23 (70%) dual methods taking farms were higher than that of 10 (26.3%) computer and 15(39.5%) well-recorder methods. 3. Dairy waste processing facilities in environmental field were almost perfect except of metropolitan area, and so no problem was developed in its control so far. Hence, 26 farm (68.4%) of pond system was higher rather than those in 8 (21.2%) of using as organic manure after storing feces of dairy cattle, 1(2.6%) bunker system and 3 (7.9%) other type farms. 4. In milking facilities, 33 farms (86.9%) of Harringbone types were higher than those in 3 (7.9%) of Walkthrough types, 1 (2.6%) of Rotary system and other types. Although the construction facilities was not enough, this system show the world-leveled dairy country to attempted to elevate economic gains using the advantage of climatic condition. 5. In milking day and yearly yield per head, average 275 milking days and 87 drying days were longer than that of 228 average milking days in New Zealand. Annual total milk yield per head and milk solid (ms) was 3,990 kg and approximately 319 kg. Dairy milk solid (ms) per head, milk yield, fat percentage was 1.2 kg, 15.5 kg and average 4.83% which was much higher than in other country, and milk protein was average 3.75%. 6. In coclusion, Palmerstone North has been a center of dairy farming in New Zealand for the last 21 years. Their dairy farming history is 6~9 year longer than ours and the average number of milking cows per farm is 355, which is much greater than that (35) of Korea. They do not have dairy barn, but only milking parlors. Cows are taken care of by family 0.5 persons), are on a planned calving schedule in spring (93%) and milked for 240~280 days a year, avoiding winter. Cows are dried according to milk yield and body condition score. This management system is quite different from that of Korean dairy farms. Cows are not fed concentrates, relying entirely on pasture forages and the average milk yield per cow is 3,500 kg, which is about 1/2 milk yield of Korean dairy farms. They were bred to produce high fat milk with an average of 4.5%. Their milk production cost is the lowest in the world and the country's economy relies heavily on milk production. We Korean farmers may try to increase farming size, decreasing labor and management costs.

• Journal of Environmental Health Sciences
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• v.17 no.2
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• pp.54-66
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• 1991

As a result of measuring illumination and making up a question at home visit directly by investigator who trained over twenty days period from October 4 to 24, 1990, in order to render help which illumination problem against house, society against eyes or framing of health instruction potgram by seizing natural lighting actual conditions of house and actual conditions of wearing spectacles and by investigating interrelationship, I can summarize as follows. 1) In property of investigation subject, woman 66.9%, In an age, the twenties was largest of 27.4%, the forties was 20.2%, the fifties was 18.6%, the thirties was 17.4%. In academic career, those of upper secondary school grauates was largest of 28.6%, those who possess university career was 25.9%, those who middle school career was 20.9%, decoding of Korean alphabet was 2%. 2) By a residence area, a big city was 43.3%, farming and fishing villages were 20.3%, the rest was a small town and the administrative office of town, township. In positon of house, the middle area was 43.6%, resident of suburb area was 38.0%. In form of house, a Korean-style house was 40.8%, a western-style house was 34.8%, an apartment house was 11.0%. In the a standard of living, the middle classes 77.2%, the lower classes were 15.3%. In residential house unit of area, from 21 to 30 unit of area was largest of 31.5%, from 10 to 20 unit of area was 19.9%, from 31 to 40 was 18.7%. 3) The wearing spectacles rate of study user was 44.1%. By the area, those who wearing spectacles was more than a half of 50.8% in the resident of big city area. As passing from the farm area to the city, that is being resident of big city was high wearing spectacles rate. In position of house, as being residence in central street showed high wearing spectacles rate. (central street was 51.5%, the middle area was 44.5% and the suburb area was 40.1%.) It seemed similarity difference a variable by position of house from wearing spectacles in standard of 1%. By form of house, wearing spectacles rate those who resident in apartment house was 49.5%, that rate those who resident in a western-style house was high of 49.0%, that rate those who resident in a Korean-style house was the lowest 39.0%. By social position of resident in room, in students case who study showed very high, as university students were very high of 62.3% idn wearing spectacles rate, middle and high school students 'were 50.0%, members of society were 47.6%, workers 20.3%. It seemed similarity difference from academic career in standard of 1%. By an age, the thirties was high of 54.1% in wearing spectacles rate, the twenties was 43.2%, the teenage was the lowest of 11.8%. 4) In illumination of study, over 200Lux was high of 40.1%. but below 99Lux which inappropriate illumination to see the books was 32.4%. Average by area, below 99Lux was 22.7% and over 400Lux was 50.0% in case of wooden floor. As examine by area, below 99Lux was high of 27.0% a case of wooden floor in the big city area, it was not good in illumination passing from the farm area(15.0%) to the city(19.0%). Average illlumination by area of the main living room below 99Lux was high of 37.5%, less than 200Lux was 58.5% of whole. In general, illumination of the main livingroom was inappropriate. By area, the big city was 32.5% below 99Lux, the middle and small city area were 33.8%, town and township area were 45.0%, farming and fishing area were 42.8%. By area, in the big city, illumination of study was 52.5% over 200Lux and 28.9% below 99Lux. In case of the middle and small city, study user of below 99Lux was 38.8% and over 200Lux was 46.9%. In case of the seat of town township, below 99Lux was 34.1% and over 200Lux was 39.7%. In case of farming and fishing area, illumination of study was 33.4% below 99Lux and 48.4% over 200Lux. It tends to high rate of inappropriate illumination. 5) By position of house, in case of wooden floor, less than 100Lux was 24.5% in central street. It was bad illumination than others position of house. In case of the main livingroom, less than 100Lux was 40.4% in the suburb area. It was bad iliumnation than others position of house. In case of study, less than 100Lux was 35.4% in the middle area, it was worse in illumination. In case of the main living room, is seemed similarity difference in standard of 1%. 6) By form of house, in case of wooden floor, illumination of less than 100Lux was 23.8% in a western-style house, it was bad illumination than others form of house. In case of the main livingroom, illumination of less than 100Lux was 47.4% in a Korean-style house, it was remarkably bad illumination than others form of house. In case of study, a Korean-style house was 38.8%, it was very bad illumination than others form of house. In case of the main livingroom and study, it seemed similatrity difference each as P < 0.01 and P < 0.05 in standard of 1%. 7) The wearing spectacles rate of those who use room of illumination over 400Lux was 40.7%, and that of those who use room of illumination less than 100Lux was 28.1%. It seemed similarity differecce in standard of 1%. 8) In period of wearing spectacles, 21.3% of total investigator-highest-was from before five years, 8.6% was from before three years. Among those who use of illumintion less than 99Lux, 34.0% began to wear spectacles from before two years 31.7% was from before five years, 30.3% was from before four years. It seemed similarity difference from period of wearing spectacles by illumination in standard of 1 %. 9) Among cause which sight grow worse, the first was that it was each 33.2% and 27.4% in response rate because watch TV nearly to wearing spectacles person and non-wearing person. The second was that a lot of seeing books was 25.3% in wearing spectacles person and response rate for dark illumination was 7.4% in nonwearing spectacles person. It seemed similarity difference in standard of 1%. (P < 0.01). 10) In experience which take medicine good for eyes, it was 50.1% in wearing spectacles person and 8.5% in non-wearing spectacles person. It seemed similarity difference in standard of 1%(P < 0.01). As we have seen above, inappropriate illumination can be a cause of wearing spectacles. Nevertheless, actually, is realities to indifferent against illumination of house. So it must learn knowledge about health obstacle of illumination through society instruction and school eduction against students as well as general residents. In case that natural lighting is inappropriate structural of house, we must be able to maintain appropriate illumination through artificial illumination. And so eyes which is core of human life have to be protected, related the authorities, related group, and all health medical personnel will organically cooperate with and make efforts.

• Korean Journal of Veterinary Service
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• v.21 no.3
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• pp.285-300
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• 1998

1. The number of average milking cows, clinical forms of mastitis, mastitis-developing cows, and cows killed by mastitis a year were 25.7, 1.8(7%), 6.3(26%), and 2.7(10.1%)heads, respectively. The annual grade changes of standard plate counts(SPC) and somatic cell counts(SCC) showed the grade 1A of SPC diminished sharply from April to August, we think it was due to the lack of proper management in farming season and the grade 3 of SCC indirectly influenced increased in huge during August. 2. The average number of parturitions of farms was 2.3, but 50% of below 1 parturition were 22 farms(31%), 50% of above 3 parturitions were 16(23%) out of 71 farms. According to grades of the number of parturitions of milking cows per each farm, the farms' grades recording 3 parturitions and 50% were little bit excellent. 3. The actual situation research of foremilking CMT revealed 35 out of 74 farmer didn't do CMT Among them(35 out of 74 farmers), 80% did not test thanks to the troublesome process of the CMT. SCC grade 3, among farms who did foremilking CMT once or twice a month and who did not were 29% and 40% respectively and SPC grade 1A were 55% and 9%, respectively. 4. The research of actual situation on milking management let us know 29 farms(39%) did not do lastmilking, 37 farms(49%) usually did overmilking, and 34 farms(46%) did milking for 4 or 5 minutes. Grades according to average requiring times of milking showed SCC grade 1 of farms milking within 7 minutes was 11% and SPC grade 1A was 34%, on the other side, farms milking more than 7 minutes were 0% in SCC grade 1 and 13% in SPC grade 1A. Grades according to the starting time of milking after rubbing teats showed SPC grade 1A of farms starting milking at about 1 minute and over 2 minutes were 50% and 20%, respectively. 5. The research of actual situation on hygienic milking management uncovered 65 farms(88%) were using one towel which was used in washing teats and udders to wash more than 3 to 4 cows, and 53 farms(72%) were using one dried towel to dry udders not for each cow but for more than 3 to 4 cows after washing. Also, on milking turns disclosed 30 farms(40%) were milking cows in the order of incoming without isolation of a dominant group. According to grades of towels used in washing teats and udders, farms using a towel for each cow were 56% and a towel for over 3 cows were 31% in SPC grade 1A. According to using-or-not grades of dried towels after washing udders, farms using a towel for each cow were 79% and a towel for over 3 cows were 21% in SPC grade 1A. 6. Farms doing teat-dipping before milking were 7(10%), not doing teat-dipping after milking, or doing sometimes were 9(12%), and doing right after milking were 57(77%). And farms doing teat-dipping after dry cows and before delivery were 21(28a ). Farms using bethadine as an antiseptic solution were 70(95%), 40 farms(59%) diluted it with water as weak as 5 to 10 times, and on drying cows 64 farms(87%) slowly did it more than 2 days. Grade 1A of SPC of farms doing teat-dipping at every milking was 38%, farms doing occasionally or not was 33%, and farms doing it right after milking was 37% and doing after milking more than 5 cows was 20%. Grade 1A of SPC among farms diluting bethadine 5 times and diluting 5 to 10 times with water were 36% and 33%, respectively, and Grade 3 of SCC were 35% and 32%, respectively. 7. Studies on nonlactating period medical treatment, as the cows were on dry, 54 farms treated with their own hands.73 farms(98%) had bovine mastitis treated for themselves. And on applying medicines against mastitis, 55 farmers chose them on the basis of their own experience, 42 farms(57%) were treated more than 3 days. 41 farms(55%) dumped away the mastitis infected milk separately, 24 farms(32%) were feeding and milking at the same time. 8. Fifty-six farms(76%) always washed and disinfected milking machines after milking. Farms using the milking machines at low, or variable vacuum pressures, or at the vacuum pressure, set at the moment of its installation were 31(42%), and farms that did not know pulsation ratio were 27(37%). Farms changing liners when they were torn 8(11%), 58 farms(78%) said they checked milking system when there were wrong with them, 31 farms(42%) changed milking hoses when they found out problems, and 42 farms(57%) cleaned vacuum and milking systems when they felt dirty. The SPC grade 1A of farms washing and sterilizing milking machines was 38% and farms only washing was 28%.

• Journal of Bio-Environment Control
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• v.27 no.3
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• pp.253-259
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• 2018

This study set out to select a system to realize an optimal environment for strawberry cultivation greenhouses based on data about the growth and development of strawberry and its environment and to provide basic data for the research of its improved productivity. For these purposes, the investigator conducted a field survey with greenhouses for strawberry cultivation in western Gyeongnam. The findings show that farmers in their fifties and sixties accounted for the biggest part in the age groups of strawberry farmers. While those who were under 50 were accounted for approximately 67.5%, those who were 60 or older accounted for 32.5%. As for cultivation experiences, the majority of the farmers had ten years of cultivation experiences or less with some having 30 years of cultivation experiences or more. All the farmers built an arch type single span greenhouse. Those who used nutrient solutions were about 75.0%, being more than those who used soil. All of the farmers that used a nutrient solution adopted an elevated hydroponic system. The single span greenhouses were in the range of 7.5~8.5m, 1.3~1.8m and 2.5~3.5m for width, eaves, and ridge height, respectively, regardless of survey areas. The rafters interval was about 0.7~0.8m. In elevated hydroponic cultivation, the width, height, and interval of the beds were about 0.25m, 1.2m and 1.0m, respectively. As for the strawberry varieties, the domestic ones accounted for approximately 97.5% with Seolhyang being the most favorite one at about 65.0%. As for the internal environment factors of greenhouses, 38 farmers measured only temperature and relatively humidity. As for hydroponics, the farmers used a hydroponics control system. Except for the farmers that introduced a smart farm system for temperature and humidity control, approximately 85.0% controlled temperature and humidity only with a control panel for side windows and ventilation fans. As for heating and heat insulation, all of the farmers were using water curtains with many farmers using an oil or electric boiler, radiating lamp or non-woven fabric, as well, when necessary.

• KDI Journal of Economic Policy
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• v.12 no.2
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• pp.135-149
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• 1990

Housing owners in Korea have a variety of tax advantages such as income tax exemption for the imputed rent of owner-occupied housing, exemption from the capital gains tax and deduction of the estate tax for one-house households. These tax reliefs for housing owners not only conflict with the principle of horizontal and vertical equity, but also lead to resource misallocation by distorting the housing market, and thus bring about regressive distribution effects. Particularly in the case of Korea with its imperfect capital market, these measures exacerbate the inter-class inequality of housing ownership as well as inequalities in wealth, by causing the affluent to demand needlessly large housing, while the poor and young experience difficulties in purchasing residential properties. Therefore, the Korean tax system must be altered as follows in order to disadvantage owner-occupiers, especially those owners of luxury housing. These alterations will promote housing-ownership, tax burden equity, efficiency of resource allocation, as well as the desirable distribution of income. First, income tax deductions for the rent payments of tenants are recommended. Ideally, the way of recovering the fiscal equivalence between the owner-occupiers and tenants is to levy an income tax on the former's imputed rents, and if necessary to give them tax credits. This, however, would be very difficult from a practical viewpoint, because the general public may perceive the concept of "imputed rent" as cumbersome. Computing the imputed rent also entails administrative costs, rendering quite reasonable, the continued exemption of imputed rent from taxation with the simultaneous deduction in the income tax for tenants. This would further enhance the administrative efficiency of income tax collection by easing assessment of the landlord's income. Second, a capital gains tax should be levied on the one-house household, except with the postponement of payments in the case that the seller purchases higher priced property. Exemption of the capital gains tax for the one-house household favors those who have more expensive housing, providing an incentive to the rich to hold even larger residences, and to the constructors to build more luxurious housing to meet the demand. So it is not desirable to sustain the current one-house household exemption while merely supplementing it with fastidious measures. Rather, the rule must be abolished completely with the concurrent reform of the deduction system and lowering of the tax rate, measures which the author believes will help optimize the capital gains tax incidence. Finally, discontinuation of the housing exemption for the heir is suggested. Consequent increases in the tax burden of the middle class could be mitigated by a reduction in the rate. This applies to the following specific exemptions as well, namely, for farm lands, meadows, woods, business fields-to foster horizontal equity, while denying speculation on land that leads to a loss in allocative efficiency. Moreover, imperfections in the Korean capital market have disallowed the provision of long term credit for housing seekers. Remedying these problems is essential to the promotion of greater housing ownership by the low and middle income classes. It is also certain that a government subsidy be focused on the poorest of the poor who cannot afford even to think of owning a housing.