• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.40 no.3
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• pp.36-45
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• 2022

This study examines the historical transition process of Hwanseonjeong Pavilion in Suncheon, identifies the landscape of the original Hwanseonjeong Pavilion in the past and its constituent elements, and compares it with the landscape of the present Hwanseonjeong Pavilion at Jukdobong area. It was intended to identify the problems and draw implications for future restoration of Hwanseonjeong Pavilion. Hwanseonjeong pavilion, the subject of this study, was built in 1543 by Tong-won Shim, the governor of Seungpyeong, as a garden architecture for government. Since then, it has been renovated several times, and as a pavilion representing "Seonhyang(immotal world)" Suncheon in the past, it was located along with an artificially created lake and other elements of the garden at a location where can be seen Dongcheon stream and Jukdobong Peak on the opposite side at a glance. Hwanseonjeong pavilion, which had been safely maintained during the Japanese colonial period, was lost on August 28, 1968 due to a major flood in Suncheon. The difference between Hwanseonjeong Pavilion and other lost is that another Hwanseonjeong Pavilion for the role of archery was built on Jukdobong Peak in 1935, before it was destroyed. The restoration case of Hwanseonjeong pavilion provides the following important implications for the restoration of pavilions as a garden architecture: First, the value of a pavilion is not formed from the building itself, but from the relationship with the surrounding landscape. Therefore, restoration of a pavilion should not be approached in the same way as restoration of buildings. Restoration of a pavilion requires efforts to understand the existing landscape value and to restore landscape elements together with buildings. Second, an artificially created long north-south lake along with Hwanseonjeong pavilion was a very important landscape component and a means of providing a way to enjoy the landscape. For restoration in the cultural context of Hwanseonjeong pavilion, efforts are also required to restore not only the architecture, but also the experience of cultural activities through an integrated examination and restoration based on an understanding of the cultural activities performed in Hwanseonjeong Pavilion. Third, compared to the past original Hwanseonjeong Pavilion, the existing Hwanseonjeong Pavilion shows a different shape, composition, scale, color, etc. In terms of the restoration of buildings, it is thought that restoration will be possible only when restoration is done through more accurate historical evidence, research, and investigation.

• Korean Journal of Heritage: History & Science
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• v.41 no.2
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• pp.43-59
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• 2008

Sap(?, a funeral fan) is a funeral ceremonial object used in association with a Confucian ceremonial custom, which was crafted by making a wooden frame, attaching a white cloth or a thick paper onto it, drawing pictures on it, and making a holder for a handle. According to Liji(Records of Rites), Sap was used since the Zhou Dynasty, and these Chinese Sap examples are no big different than the Korean Sap examples, which were described in Joseon Wangjo Sillok(Annals of the Joseon Dynasty), Gukjo Oryeui(the Five Rites of the State), and Sarye Pyeollam(Handbook on Four Rituals). This study explored Sap excavated in lime-filled tombs and lime-layered tombs of aristocrats dating back to Joseon, as well as their historical records to examine Sap's characteristics according to their examples, manufacturing methods, and use time. The number and designs of Sap varied according to the deceased' social status aristocrats used mainly one pair of 亞-shaped Bulsap, and a pair of Hwasap with a cloud design depicted on it. A Sap was wrapped twice with Chojuji paper or Jeojuji paper, and for the third time with Yeonchangji paper. Then, it was covered with a white ramie, a hemp, a cotton, a silk satin, etc. Bobul(an axe shape and 亞-shape design) was drawn on both sides of Sap, and a rising current of cloud was drawn at the peripheral area mainly with red or scarlet pigments. Sap, which were excavated from aristocrats'lime-filled and lime-layered tombs, are the type of Sap which were separated from its handle. These excavated Sap are those whose long handles were burnt during the death carriage procession, leaving Sap, which later were erected on both sides of the coffin. The manufacturing process of excavated relics can be inferred by examining them. The excavated relics are classified into those with three points and those with two points according to the number of point. Of the three-point type(Type I), there is the kind of relic that was woven into something like a basket by using a whole wood plate or cutting bamboo into flat shapes. The three-point Sap was concentrated comparatively in the early half of Joseon, and was manufactured with various methods compared with its rather unified overall shape. In the meantime, the two-point Sap was manufactured with a relatively formatted method; its body was manufactured in the form of a rectangle or a reverse trapezoid, and then its upper parts with two points hanging from them were connected, and the top surface was made into a curve(Type II) or a straight line(Type III) differentiating it from the three-point type. This manufacturing method, compared with that of the three-point type, is simple, but is not greatly different from the three-point type manufacturing method. In particular, the method of crafting the top surface into a straight line has been used until today. Of the examined 30 Sap examples, those whose production years were made known from the buried persons'death years inscribed on the tomb stones, were reexamined, indicating that type I was concentrated in the first half of the $16^{th}$ century. Type II spanned from the second half of the $16^{th}$ century to the second half of the $17^{th}$ century, and type III spanned from the first half of the $17^{th}$ century to the first half of the $18^{th}$ century. The shape of Sap is deemed to have changed from type I to type II and again from type II to type III In the $17^{th}$ century, which was a time of change, types II and III coexisted. Of the three types of Sap, types II and III re similar because they have two points; thus a noteworthy transit time is thought to have been the middle of the $16^{th}$ century. Type I compared with types II and III is thought to have required more efforts and skills in the production process, and as time passed, the shape and manufacturing methods of Sap are presumed to have been further simplified according to the principle of economy. The simplification of funeral ceremonies is presumed to have been furthered after Imjinwaeran(Japanese invasion of Joseon, 1592~1598), given that as shown in the Annals of King Seonjo, state funerals were suspended several times. In the case of Sap, simplification began from the second half of the $16^{th}$ century, and even in the $18^{th}$ century, rather than separately crafting Sap, Sap was directly drawn on the coffin cover and the coffin. However, in this simplification of form, regulations on the use of Sap specified in Liji were observed, and thus the ceremony was rationally simplified.

• (The) Research of the performance art and culture
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• no.32
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• pp.701-738
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• 2016

The Geomungo(거문고) is a instrument of Gogureoy(高句麗). The instrument had covered a lot of Korea, so it have become a important musical instrument in Korea. Hayasi Genjo(林謙三), Japanese scholar, had maintained his opinion that the Geomungo of Gogureoy is the Wagonghu(臥??), and the Geomungo was formed later, the record of Kimbusik, wrighter of the History of Three Kingdom(三國史記), was incredible. Lee-Hyegu refuted his hypothesis because the introduction on the Wagonghu of Japan have been inaccurate. Since then, many scholars of Korea have studed on the Geomungo of Gogureoy. But their study of the Geomungo was inclined to the topic, relation of the Geomungo and the Wagonghu, or the Wagonghu, the origin of the Geomungo. And They have thought that the record of Kimbusik's was truth. Kimbusik had recorded that Wangsanak(王山岳) had made the Geomungo from the Chilheoyn-Geum(七絃琴, Seven stringed Zither. 古琴). But the Geomungo was different from Geum(琴), but similar to Wagonghu. Many ancient tomb have been unearthed in the old land of Gogureoy, and the were many tomb painting of Gogureoy Geomungo. They were many different style, the form, the size, the number of strings and the position of the musician. So I think that many various type of the Geomungo had been exsited in Gogureoy they had become a prestyle of the Geomungo. The Geomungo was originated from the Wagonghu, its form was similar to the Geomungo. The many scholars considered that it is truth, the Wagonghu was handed down from China, and was spreded to Japan. But there were the Wagonghu in the early Joseon(古朝鮮), The song of the early Joseon, Gongmudohaga(公無渡河歌). The song was accompanied by the Wagonghu. We can read off, at the Song, the Wagonghu had exsisted in the early Joseon. So I think cautiously on that point, the Wagonghu of the Early Joseon was old than that of China, and thd Geomungo of Gogureoy was originated from the Wagonghu of the Early Joseon.

• Korean small business review
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• v.31 no.2
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• pp.85-102
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• 2009

With the continued globalization of world markets, transfer pricing has become one of the dominant sources of controversy in international taxation. Transfer pricing is the process by which a multinational corporation calculates a price for goods and services that are transferred to affiliated entities. Consider a Korean electronic enterprise that buys supplies from its own subsidiary located in China. How much the Korean parent company pays its subsidiary will determine how much profit the Chinese unit reports in local taxes. If the parent company pays above normal market prices, it may appear to have a poor profit, even if the group as a whole shows a respectable profit margin. In this way, transfer prices impact the taxable income reported in each country in which the multinational enterprise operates. It's importance lies in that around 60% of international trade involves transactions between two related parts of multinationals, according to the OECD. Multinational enterprises (hereafter MEs) exert much effort into utilizing organizational advantages to make global investments. MEs wish to minimize their tax burden. So MEs spend a fortune on economists and accountants to justify transfer prices that suit their tax needs. On the contrary, local governments are not prepared to cope with MEs' powerful financial instruments. Tax authorities in each country wish to ensure that the tax base of any ME is divided fairly. Thus, both tax authorities and MEs have a vested interest in the way in which a transfer price is determined, and this is why MEs' international transfer prices are at the center of disputes concerned with taxation. Transfer pricing issues and practices are sometimes difficult to control for regulators because the tax administration does not have enough staffs with the knowledge and resources necessary to understand them. The authors examine transfer pricing practices to provide relevant resources useful in designing tax incentives and regulation schemes for policy makers. This study focuses on identifying the relevant business and environmental factors that could influence the international transfer pricing of MEs. In this perspective, we empirically investigate how the management perception of related variables influences their choice of international transfer pricing methods. We believe that this research is particularly useful in the design of tax policy. Because it can concentrate on a few selected factors in consideration of the limited budget of the tax administration with assistance of this research. Data is composed of questionnaire responses from foreign firms in Korea with investment balances exceeding one million dollars in the end of 2004. We mailed questionnaires to 861 managers in charge of the accounting departments of each company, resulting in 121 valid responses. Seventy six percent of the sample firms are classified as small and medium sized enterprises with assets below 100 billion Korean won. Reviewing transfer pricing methods, cost-based transfer pricing is most popular showing that 60 firms have adopted it. The market-based method is used by 31 firms, and 13 firms have reported the resale-pricing method. Regarding the nationalities of foreign investors, the Japanese and the Americans constitute most of the sample. Logistic regressions have been performed for statistical analysis. The dependent variable is binary in that whether the method of international transfer pricing is a market-based method or a cost-based method. This type of binary classification is founded on the belief that the market-based method is evaluated as the relatively objective way of pricing compared with the cost-based methods. Cost-based pricing is assumed to give mangers flexibility in transfer pricing decisions. Therefore, local regulatory agencies are thought to prefer market-based pricing over cost-based pricing. Independent variables are composed of eight factors such as corporate tax rate, tariffs, relations with local tax authorities, tax audit, equity ratios of local investors, volume of internal trade, sales volume, and product life cycle. The first four variables are included in the model because taxation lies in the center of transfer pricing disputes. So identifying the impact of these variables in Korean business environments is much needed. Equity ratio is included to represent the interest of local partners. Volume of internal trade was sometimes employed in previous research to check the pricing behavior of managers, so we have followed these footsteps in this paper. Product life cycle is used as a surrogate of competition in local markets. Control variables are firm size and nationality of foreign investors. Firm size is controlled using dummy variables in that whether or not the specific firm is small and medium sized. This is because some researchers report that big firms show different behaviors compared with small and medium sized firms in transfer pricing. The other control variable is also expressed in dummy variable showing if the entrepreneur is the American or not. That's because some prior studies conclude that the American management style is different in that they limit branch manger's freedom of decision. Reviewing the statistical results, we have found that managers prefer the cost-based method over the market-based method as the importance of corporate taxes and tariffs increase. This result means that managers need flexibility to lessen the tax burden when they feel taxes are important. They also prefer the cost-based method as the product life cycle matures, which means that they support subsidiaries in local market competition using cost-based transfer pricing. On the contrary, as the relationship with local tax authorities becomes more important, managers prefer the market-based method. That is because market-based pricing is a better way to maintain good relations with the tax officials. Other variables like tax audit, volume of internal transactions, sales volume, and local equity ratio have shown only insignificant influence. Additionally, we have replaced two tax variables(corporate taxes and tariffs) with the data showing top marginal tax rate and mean tariff rates of each country, and have performed another regression to find if we could get different results compared with the former one. As a consequence, we have found something different on the part of mean tariffs, that shows only an insignificant influence on the dependent variable. We guess that each company in the sample pays tariffs with a specific rate applied only for one's own company, which could be located far from mean tariff rates. Therefore we have concluded we need a more detailed data that shows the tariffs of each company if we want to check the role of this variable. Considering that the present paper has heavily relied on questionnaires, an effort to build a reliable data base is needed for enhancing the research reliability.