• Management & Information Systems Review
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• v.38 no.4
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• pp.61-78
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• 2019

When calculating gains from transfers of assets inherited or donated, the value recognized at the market price as of the date of inheritance or acquisition is recognized as the actual transaction value at the time of acquisition. However, Precedents for the appeal for review by the NTS, the request for adjudgment by the Tax Tribunal(TT) and the request of examination by the Board of Audit and Inspection of Korea(BAI) and the cases of the lawsuit have not shown a consistent results on how much such a the actual transaction value will be measured. This study investigates the operating state of the current tax appeal system using the statistical data of the TT, NTS, and BAI and cases of the lawsuit from 2008 to 2017, and suggests the Improvement of Capital Gains Tax Act on the transfer of inherited and donated property. As a result, total number of requested cases has diminished because cases of the pre-assessment review and the reconsideration appeal by the NTS have decreased steadily over the past decade, while the cases of the lawsuit and the administrative trials(the request for adjudgment by the TT, the appeal for review by the NTS, and the request of examination by the BAI) have been steadily increasing. Also This study found that more than 40% of the complainants proceeded with the cases of the lawsuit proceedings in disagreement with the disposition of tax dissatisfaction under the administrative trials. In addition, Even though the retrospective appraisal price is not recognized as the market price due to the strict interpretation of the tax regulations, it can be seen that it is interpreted as a more expanded concept in the application of the market price than the government office or the tax judge. Therefore, according to the precedents of the cases lawsuit, it is necessary to establish a regulation on the recognition of retroactive appraisal value.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.8 no.3
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• pp.85-96
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• 2013

Entrepreneurship courses and programs in Korean universities tend to increase steadily but seem to have some limitations. They are usually recognized as another domain of Business Administration. Entrepreneurship program is practical like Business Administration but should be much more interdisciplinary than that. Because Korean Entrepreneurship programs are in the early stage, they must be reinforced with factors such as education culture, faculties, curriculum and relationships with communities. This study aims to get some implications from Entrepreneurship programs have been run by universities in America in order to facilitate Entrepreneurship program in Korean universities. Based on 11 success factors found by our case universities' Entrepreneurship programs and Kauffman Campus, this study has drawn implications of critical success factors of Entrepreneurship programs as follow. First of all, because Entrepreneurship programs should focus on Entrepreneurship mind sets such as innovative idea generation and courage to overcome risk, it is more desirable that Entrepreneurship programs are introduced in all departments of universities such as Arts, Science and Engineering. These programs also need to take interdisciplinary approach and required to be opened from liberal arts course. In order to be sustained during all their academic careers, vision, mission and strategy for Entrepreneurship programs should be based on strong leadership and support of top leaders. Entrepreneurship culture of each university is also one of the most important success factors. Entrepreneurship programs not only as major programs but also as specific Entrepreneurship minors designed for departments such as Arts, Science and Engineering could be considered according to each university's situation. This study also suggest to make a motivation system for Entrepreneurship faculties, Ph d. programs for Entrepreneurship, communication network for Entrepreneurship programs and mentor system in community. To begin Entrepreneurship programs, it also needs to develop good education contents as many as possible. When it concerned with teaching method, project based 4 year program can be suggested to be effective and efficient. To introduce project based program that should be consistent till participants' graduation, university must prepare regulations to support team teaching, mentor and interdisciplinary cooperation. To dissipate the concept that Entrepreneurship is another version of management, this study support the idea that Entrepreneurship programs should be designed and run by independent and central-focused governance system, Entrepreneurship education center.

• The Korean Journal of Air & Space Law and Policy
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• v.29 no.1
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• pp.3-32
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• 2014

Safety Management System is the aviation industry policy for while operating the aircraft, to ensure the safety crew, aircraft and passengers. For operating a safe aircraft, in order to establish the international technical standards, the International Civil Aviation Organization has established the Annex 19 of the Convention on International Civil Aviation. As a result, member country was supposed to be in accordance with the policy of the International Civil Aviation Organization, to accept the international standard of domestic air law. The South Korean government announced that it would promote active safety management strategy in primary aviation policy master plan of 2012. And, by integrating and state safety programmes(ssp) and safety management system(sms) for the safe management of Annex 19 is to enforce the policy on aviation safety standards. State safety programmes(ssp) is a system of activities for the aim of strengthening the safety and integrated management of the activities of government. State safety programmes(ssp) is important on the basis of the data of the risk information. Collecting aviation hazard information is necessary for efficient operation of the state safety programmes(ssp) Korean government must implement the strategy required to comply with aviation methods and standards of the International Civil Aviation Organization. Airlines, must strive to safety features for safety culture construction and improvement of safety management is realized. It is necessary to make regulations on the basis of the aviation practice, for aviation safety regulatory requirements, aviation safety should reflect the opinion of the aviation industry.

• The Korean Journal of Air & Space Law and Policy
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• v.29 no.1
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• pp.199-236
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• 2014

This paper analyses from the perspective of distributive justice the legal mechanisms for international allocation of orbital slots, which are of co-owned nature and thereby limited natural resources in outer space. The allocative function is delegated to the International Telecommunication Union. The Radio Regulation, amongst such other legal instruments as the Constitution and Convention, by which the ITU and contracting States thereof abides, dictates how the orbital positions are distributed. Thus, the RR is thoroughly reviewed in the essay. The mechanisms are in a broad sense categorized into two systems: 'a posteriori system' where the 'first come, first served' principle prevails; and 'a priori system' designed to foster the utilisation of the slots by those who lack space resources and are, in especial, likely to be marginalised under the former system. The argument proceeds on the premise that a posteriori system places the under-resourced States in unfavourable positions in the securement of the slots. In contrast with this notion, seven factors were instantiated for an assertion that the degradation of the distributive justice derived from the 'first come, first served' rule, which lays the foundation for the system, could be either mitigated or counterbalanced by the alleged exceptions to the rule. However, the author of this essay argues for counterevidences against the factors and thereby demonstrating that the principle still remains as an overwhelming doctrine, posing a threat to the pursuit of fair allocation. The elements he set forth are as in the following: 1) that the 'first come, first served' principle only applies to assignments capable of causing harmful interferences; 2) the interoperability of the principle with the 'rule of conformity' with the all the ITU instruments; 3) the viability of alternative registrations, as an exception of the application of the principle, on the condition of provisional and informational purposes; 4) another reference that matters in deciding the priority: the types of services in the TFA; 5) the Rule of Procedure H40 proclaiming a ban on taking advantage of coming first to the Register; 6) the technical factors and equity-oriented norms under international and municipal laws along with; 7) the changes of 'basic characteristics' of registered assignments. The second half of this essay illustrates by examining the relevant Annexes to the Regulation that the planned allocation, i.e., a priori system, bear the structured flaws that hinder the fulfillment of the original purpose of the system. The Broadcasting and Fixed Satellite Systems are the reviewed Plans in which the 'first come, first served' principle re-emerges in the end as a determining factor to grant the 'right to international recognition' to administrations including those who has not the allotted portions in the Plan.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.16 no.2
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• pp.1092-1100
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• 2015

This thesis is a part of a case study conducted in order to understand the trends of the 16th~17th century Cheongju region bigwigs, and has examined the life and academic stream of Seogye Deuk-Yoon LEE (1553-1630) focused on the previous study, "The Great Family Genealogy of Ikjaegong of the Gyeongju LEE Family". Seogye Deuk-Yoon LEE learned from his father Seomgye Jam LEE, and GiSEO, Ji-Hwa PARK from an early age, and based the basic orientation of his studies on one's moral and religious self one's moral and religious self'. This is how he became to emphasize "Sohak" (an introductory book of Confucianism for children), and he made an effort to realize the world of Neo-Confucianism by distributing the 'YEO's Hyangyak(Lue-shih-hsiang-yueeh : autonomic regulations of the district areas)' published on "Sohak". Furthermore, he made great effort in education of the Cheongju by regarding it as his own mission to teach young scholars, continuing on the footsteps of his father. Considering this, Seogye was not only a Confucian scholar that devoted himself to 'Sugi(moral training of himself', but was also a practical scholar that committed his sense of social responsibility in ' teaching' and 'governing the people, who greatly affected the academic world of the regional bigwigs of the Cheongju during the 17th century. Furthermore, Deuk-Yoon LEE was a member of the 'Nangseongpalhyeon(eight wise men of the Cheongju region) together with his disciple Deok-soo LEE, who performed a core role in establishing the 'Gihohakpa(Capital and Chungcheong province School)' and 'Hoseosarim(forest of scholars in Chungcheong province)' of the Cheongju region. As a main figure in establishing the Sinhang Confucian academy, he prepared the socio-economic basis for the 'Gihohakpa' to take place in the Cheongju, and by academically associating with Sagye Jang-Seng Kim without regarding their conflicting parties, he became the bridge in allowing his disciple, Deok-Soo LEE to associate with the academic stream and the 'Gihohakpa'. Through such roles, he allowed the relatively easy establishment of the 'Gihohakpa' and 'Hoseosarim', which continued to Jang-Seng KIM and Si-Yeol SONG, in order to prepare the basis and establish the strength of its basis in the Cheongju region from the late 17th century.

• Journal of Legislation Research
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• no.53
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• pp.419-454
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• 2017

Faced with the internationalization of capital markets, Korea needs to protect its investors and markets by applying the relevant laws extraterritorially. The Financial Investment Services and Capital Markets Act ("Capital Markets Act") explicitly introduced a new provision recognizing the extraterritoriality of the Act. While Article 2 of the Capital Markets Act comprehensively provides for prescriptive extraterritorial jurisdiction, the enactment of extraterritoriality alone does not guarantee that the Act will apply to cross-border transactions effectively. The effective extraterritorial application of an act is inseparable from the adjudicative and enforcement jurisdiction of the act. Specifically, active investigations and detections by the public regulators might be the first step for enforcing the Capital Markets Act. Unlike domestic regulations, however, multinational enforcement actions outside a regulator's home country becomes more problematic because of various obstacles. This Article examines difficulties which domestic regulators may confront in enforcing the Capital Markets Act extraterritorially and makes several recommendations for more effective multinational enforcement as follows. First, the Korean regulators should continue to foster cooperation through the IOSCO and provide international markets with the information and tools necessary for successful regulation of cross-border transactions. Second, the principle of dual criminality should be applied in a modified form for the effective mutual legal assistance in criminal matters. Third, there should be a legal device for the domestic regulator to freeze foreign wrongdoer's assets located outside Korea to repatriate those assets for distribution to defrauded investors in Korea.

• Journal of the Korean Institute of Landscape Architecture
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• v.47 no.2
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• pp.13-27
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• 2019

This study shows the changes in the space created by the planning and leisure activities of Hangang River Park, focusing on the Yeouido portion of the Hangang River Park, which has the most users and the greatest degree of planning. The relationship between planning, behavior, and space changes are explained based on Giddens's Structural Theory. As research material, Hangang River Park plans and satellite photos were interpreted and newspaper articles were used to identifying the space changes and their causes, and a model of the space changes was derived through the application of the theory. The flow of space change in the Yeouido portion of the Hangang River Park due to planning and leisure activities is as follows. In the 1970s, the first sports spaces are made due to need from residents near the riverside, but huge plans for the utilization of the entire space were not realized. In the 1980s, leisure spaces were planned and developed through a comprehensive plan. Various sports spaces were built, but the environment of the spaces became a slum. In the 1990s, various leisure activities were revitalized due to the revision of the legal system, regulations on the usage of space, and space maintenance, and from the late 1990s, ecological issues arose along the Hangang River. In the 2000s, there was an overall space improvement project directed by two comprehensive plans, and cultural and ecological issues appeared in the Hangang River Park plans. However, actual leisure spaces were developed along with the promotion of large-scale activities. Regarding the structuration theory, elements of interaction, modality, and structure are the aspects of space changes in the Yeouido portion Hangang River Park. As the flow of the space change, the proportions of the comprehensive plan and the individual plans were similar. The comprehensive plan was influenced by the change of public businesses and the proliferation of large-scale activities. Individual plans were influenced by the user's activities and opinions. However, both plans were influenced by the users and suppliers. The leisure space of the Hangang River Park can be viewed as a social space, in terms of the structuring as a theory due to the user repeatedly changing the use of the space. The purpos of this study is to investigate the changes in the Hangang River Park space through planning and leisure activities. Through this study, we can understand the characteristics of the Hangang River Park in planning the leisure activity space.

• Journal of The Korean Society of Clinical Toxicology
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• v.18 no.2
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• pp.57-65
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• 2020

Purpose: Since 2012, acetaminophen can be accessed easily not only at pharmacies but also at convenience stores. The relationship between the easy access of acetaminophen and the risk of poisoning has been controversial. Several studies also reported different results regarding the risk of acetaminophen poisoning after access to acetaminophen was relaxed. This study examined the long-term effects on the risk of acetaminophen poisoning after easy access to acetaminophen was implemented. Methods: This was a retrospective analysis of an emergency department (ED)-based in-depth Injury Surveillance Cohort by the Korea Center for Disease Control and prevention from 2011 to 2018. Poisoning cases were selected from the Cohort, and the incidence of acetaminophen poisoning and the characteristics of the cases of acetaminophen poisoning were analyzed. The purchase path and the amount of ingestion in acetaminophen poisoning were sub-analyzed from data of six EDs. Results: Of 57,326 poisoning cases, 4.0% (2,272 cases) were acetaminophen poisoning. Of 2,272 cases of acetaminophen poisoning, 42.8% (974 cases) required in-patient care after ED management. Two hundred and sixty-four of these 964 cases required intensive care. The rates of cases that required in-patient treatment and the rates of cases that required intensive care increased from 29.4% in 2011 to 48.1% in 2018, and from 3.1% in 2011 to 15.2% in 2018, respectively (p<0.001, p<0.001). In the poisoning group with in-depth toxic surveillance (n=15,908), the incidence and proportion of acetaminophen (AAP) poisoning increased from 55 cases per year to 187 cases per year and 4.9% to 6.1%, respectively (p=0.009, p<0.001, respectively). The most common age group of acetaminophen poisoning was teenagers, which is different from the most common age group of other pharmaceutical agents: the middle age group of 40-49 years (p<0.001). Of 15,908 in-depth toxic surveillance patients, 693 patients had AAP poisoning, of whom 377 cases (54.2%) purchased acetaminophen from a non-pharmacy. The proportions of the purchase path from non-pharmacy were 41.4% at 2011-12 and 56.4% (2013-18) (p=0.004). The amount of acetaminophen ingestion was 13.5±14.3 g at 2011-12 and 13.9±15.1 g at 2013-18 (p=0.794). Conclusion: Although the incidence of acetaminophen poisoning did not increase remarkably in the short term after the implementation of the new regulation, the incidence of acetaminophen poisoning has increased slightly during the study period of 2017-18. In addition, the proportion of the purchase path from non-pharmacies has increased since the emergence of new regulations for the easy access of acetaminophen in 2012. The incidence of acetaminophen poisoning might have been affected after the increasing accessibility of acetaminophen in convenience stores. Continuous control of acetaminophen poisoning is required. Furthermore, the prevention of acetaminophen poisoning should be focused on teenagers with specialized school education programs.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.40 no.1
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• pp.65-73
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• 2022

This paper analyzed the characteristics of ancient villages in Hongcun and the method of resetting the preservation area for the preservation of the changed historical and cultural space in Hongcun through the process of change. To this end, the current status of preservation areas and utilization areas in the village was identified through ancient documents, old paintings, policy materials, and interviews related to the village, and through this, the problem of resetting the preservation area was examined. As a result, the following conclusions were drawn. First, Hongcun is a village built under the influence of Confucianism, Buddhism, and Taoism, and the spatial organization was created according to the hierarchy of Confucianism. As a result, it was possible to inherit and preserve the heritage of ancestors even though the central government did not preserve it. Second, the concept of preservation in a limited sense has been applied as Hongcun has been recognized as a cultural heritage that has been passed down since ancient times, but the Great Leap Forward and the Cultural Revolution brought about changes in the village space. Since then, ancient buildings, water systems, and forests have been preserved through regulations on new construction and expansion of a building with the Hongchon preservation plan, but the development within the preservation area is underway due to changes in the lives of original inhabitants, which were followed by continued development pressure and reform and opening. Third, the original inhabitant of ancient villages had a high perception of the value of the heritage, but they demanded the preparation of measures to improve living conditions and create profits, and the active use of villages for this. Fourth, the forest consisting of old trees is being restored, but the gardens in the old house are showing a phenomenon that the garden space is reduced or transformed for use. The bridges and parking lots were newly built in the southern area, which was extended from the western area, the original entrance to the ancient village, resulting in changes in the existing entrance. This was found to be the primary cause of the spatial change of the ancient village, as the road system was modified to make it convenient for tourists to enter and exit. Fifth, the existing preservation area should be reset and preserved by resetting the preservation route centered on Wolso(half Moon Pool), while the surrounding area should be set as a direct and indirect experience space, and according to the hierarchy of each space, the utilization should proceed while the preservation is carried out by crossing the preservation and the utilization.

• The Korean Society of Law and Medicine
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• v.23 no.2
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• pp.39-65
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• 2022

There are two aspects of clinical practice guidelines that act as non-legal control before medical practice and as legal control standards after medical practice. The essential purpose of clinical practice guidelines is the former, but the latter action cannot be excluded. The clinical practice guidelines are a means of linking law and medical care. The negative perception of clinical practice guidelines that medical professionals' autonomy can be violated by the enactment of clinical practice guidelines is an excessive negative evaluation of clinical practice guidelines. Rather, judicial judgment based on clinical practice guidelines plays a role in respecting the autonomy of medical professionals. In other words, the clinical practice guidelines suppress legal regulations on medical care as much as possible and are based on doctors' professional ethics and self-discipline, and patient awareness and cooperation. In order to establish an ideal relationship of cooperation between doctors and patients, 'medical ethics' must be incorporated as a legal means. Clinical practice guidelines are the most appropriate means for incorporating such medical ethics into legal procedures. The lawyer solves the case with a legal syllogism that establishes a norm and applies facts to it to conclude. For the resolution of medical disputes, Clinical practice guidelines are used to establish norms that doctors should perform for specific diseases, and conclusions are drawn by applying the established norms to specific medical practices. When it is not easy to apply the established norms to specific medical practices, medical judgments by experts, such as emotions, expert testimony, and explanations by expert members, are used. As such, the Law respects the autonomy of medical care even in the establishment of norms and the application of norms. In particular, Clinical practice guidelines prepared independently by the medical community are referred to in establishing norms, which are the prerequisites for legal syllogism. This shows that doctors participate in the formation of precedents and contribute to the formation of norms. The use of clinical practice guidelines in trials is respect and consideration for the autonomy of medical care. Although there may be an aspect in which the autonomy of individual doctors is limited by clinical practice guidelines, it should be considered that the autonomy of doctors as a group is respected. In this way, the clinical practice guidelines play a role in protecting the autonomy of the "medical" group from the logic of the "law."