• Korean Business Review
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• v.21 no.1
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• pp.37-49
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• 2008

Many sports organizations have been founded due to the Increasing demand for sports with the development of leisure culture. As a social institution for sport facilitation, sports organizations should assure rationality and transparence of finance and operation by introducing a system for financial reporting as usually adopted for a profit-making corporation. Also, general regulations on the tax obligation in sports organizations have to be formulated more clearly. This study tried to derive some implications for the accounting and taxation obligations in Korean sports organizations based on a basic model of public sports organizations, formed with a profit-making organization and satisfying the requirements of public interest as regulated by German taxation law.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.14 no.11
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• pp.5594-5600
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• 2013

The compensation for employee invention from the university can be taxed or non-taxed depending on the classification of the type of income. The government legislated the Promotion of Industrial Education and Industry-Academic Cooperation Act and the Technology Transfer and Commercialization Promotion Act in order to improve the research productivity of universities and industrial-academic collaboration via transferring the technologies. However, the confusion with taxation on the compensation of employee invention from the university has been incurred due to the difference of legal interpretation between government bureaus. In this research, bureaucratic conflict on the non-taxation scheme is examined in a legal aspect and the effect of non-taxation scheme is also studied in aspect to personal tax exemption. Finally, some suggestions are provided for the purpose of settlement of the non-taxation scheme in order to improve employee invention from the university.

• The Korean Journal of Financial Management
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• v.12 no.2
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• pp.207-219
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• 1995

This paper develops an equilibrium asset pricing model with taxation in the economy. The expected excess rate of return on a risky asset is shown to be an increasing function of the covariance of asset return with aggregate consumption rate changes and the covariance of asset return with the tax rates as well. Thus, the expected execss rate of return can be decomposed as the consumption risk premium and the tax premium. The capital asset pricing model derived in the absence of taxes is shown to understate the expected excess rate of return and to have a misspecification error in the economy with taxation.

• Environmental and Resource Economics Review
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• v.9 no.4
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• pp.701-725
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• 2000

Environmental taxes tend to compound the welfare cost of pre-existing tax distortions, the tax-interaction effect, however they also raise government revenues, tax revenue-recycling effect. By incorporating these two opposite tax effects, this paper examines a second- best environmental taxation for a polluting monopolist with distortionary taxes. The analysis suggests that the complications posed by pre-existing tax distortions as well as market structure can be key considerations in designing environmental taxes. In the tax setting game between regulator and regulated firm, we also derive the equilibrium tax rate and examine its relationship with distortionary taxes.

• Management & Information Systems Review
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• v.17
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• pp.335-358
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• 2005

The purpose of this study is in investigating the tax clients for their relationship with tax preparers and the general levels of characteristics for the taxation objects, and establishing significant relationships of the two major factors-satisfaction factors and characteristics of the clients-on the satisfaction of the clients. The results of this study will provide an important basic data required for rational management of tax clients. A total of 20 sub-hypotheses were used, which can essentially be summarized into the following three major statements. The hypotheses investigation results can be summarized as below. First, as for the characteristic factors of the preparer, the taxation knowledge factor and the client satisfaction factor were found to be in a significant median positive relationship, and the experience factor and the client satisfaction factor were found to be in a relatively less significant relationship. Second, the factor on the relationship with the preparer and the client satisfaction factor were all found to be in a highly significant positive relationship. Third, in order to measure the characteristics of the taxation objects, relationships between potential tax reductions factor, probability of taxable income adjustments factor, and the client satisfaction factor were analyzed, and they were found to have positive relationships of relatively high significance. Fourth, the average for the client satisfaction factor by industry was found to be the highest for the manufacturing industry, followed by wholesalers and retailers. Other sectors showed little deviation from the average of 4.9, but this factor was not statistically significant. Fifth, the average difference examination of the satisfaction levels for the clients with or without experience of taxable income adjustments showed that those without experience of taxable income adjustments had higher satisfaction levels. Sixth, 12 study hypotheses had been proposed in order to investigate the relationship between the client satisfaction factors and the client satisfaction levels according to the characteristics of clients. Among the 12 sub-hypotheses, except for the study hypothesis of investigating the relationship between the tax preparer's taxation knowledge and the client's satisfaction levels according to the experience of taxable income adjustments, 11 study hypotheses were all not adopted.

• Journal of Korean Medical classics
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• v.19 no.2 s.33
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• pp.115-137
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• 2006

The Diagnosis and Treatment of Jaundice According to the Morbid Pulse in the Chapter 15 of Synopsis of Golden Chamber sets forth the classification, symptom, method of treatment, formula, prognosis of jaundice. The contents of this chapter can be induced by(from) yellowing and jaundice These two disease patterns assume various aspects of disease cause, pathomechanism, symptom, prognosis, and treatment. Jaundice was at first classified into liquor jaundice,dietary irregularly jaundice, black jaundicem abd sextual taxation jaundice, later classified into liquor jaundice, dietary irregularly jaundice, black jaundice, sextual tatation jaundice, and yellow sweat. the disease cause and pathomechanism of jaundice are said to be said to be due to the damp-heat, which is attacked with the evil of wind and dampness to affect the spleen-stomach and the liver. and to the inveterate drinking, damage by food, sextual taxation jaundice, sextual taxation, and vacuity taxation. This chapter mainly refers to jaundice as damp-heat, so that it lays down fundamental principles of clear heat and disinhibit dampness. In the prognosis of jaundice, ingibited urination shows symptoms of jaundice, and neither urination nor damp-heat develops symptoms of jaundice. and jaundice with thirst is difficult to cure, and that the symptoms of the abdominal fullness is also difficult to cure, while jaundice without thirst is ease to cure. Of the 18 days of suffering from jaundice, the symptoms of jaundice get better before and after 10 days. I think, however, that getting worse of its symptoms makes more meaningful clinically.

• Korean Business Review
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• v.17 no.2
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• pp.25-39
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• 2004

This paper examines the effect of the amendment of the valuation method for unlisted stocks in the inheritance tax law. There were many criticisms on the valuation method of the inheritance tax law because the method is not effective in the respect of the fairness in taxation. The method in the inheritance tax law was amended four times since the year 1991. This research focused on whether these amendments increased the impartiality in taxation or not. The finding of the empirical test indicates that as the valuation method were amended, the stock prices calculated by the valuation method were closer to the real stock price. On this ground, I could conclude that the amendments were effective in decreasing the partiality in taxation. In spite of the result, considering the cycle of stock market, I found that the problem of unlisted stock valuation in the inheritance tax law. The law lacks flexibility and elasticity.

• Journal of Applied Tourism Food and Beverage Management and Research
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• v.13 no.1
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• pp.81-110
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• 2002

The temporary tax deduction on investment cutting the corporate income tax within 10% of the amount of investment is aimed at stimulating the investment for economic activity. 25 business sectors are applied to this tax law and in tourism, the accommodation registered by tour promotion law and international convention plan business belong to it. I'd like to mention the problem of the temporary tax deduction on investment amount for hotels and suggest better solutions. This tax law is so temporary applied that we shouldn't get tax deduction after June 30, 2002. So, we can't get income tax deduction on the investment out of the available period. And further more this tax law has a rule not real investment but solely new project investment for hotels. There are numbers of difference between real investment and new project investment. The amount of investment is based on an object of acquisition taxation. And also there are numbers of difference between real investment and an object of acquisition taxation. For example, landscape construction is a great part of hotel construction but it's not an object of acquisition taxation. For running hotel business, we also need lots of equipments such as linens utensils for restaurant and decorations for hotel interior. But these are also excluded from this tax law. As you know, these equipments can be regarded as product equipments in manufacture industry. Therefore we should take the specificity of hotel investment into consideration and expand the role of the temporary income tax deduction on investment amount for hotels.

• The Journal of Information Technology
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• v.3 no.1
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• pp.125-142
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• 2000

We live in a society in which existing legal frameworks are constantly challenged by technological advancements. This creates a need to constantly update and adapt the way. This new technology constitutes a brand new route for the exchange of goods and services that has yet to be fully examined. Whereas much has been written on how the information superhighway affects legal issues, such as substantial questions have yet to be answered in regards to how this new trade route will be treated by various laws of taxation and customs and our policies. Because electronic commerce, is not bound by physical geography provides a fundamentally new way of conducting commercial transactions, this paper analyzes how electronic commerce will be affected by the computer networks, with particular attention to existing international frameworks for taxes and tariffs systems, investigates the reviews and consequences that the electronic commerce environment presents to traditional precepts of taxation and customs.

• The Journal of the Korea Contents Association
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• v.8 no.5
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• pp.215-223
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• 2008

This study is an empirical research on what effects public tax officers' pride, external image, and organization identification as tax specialists have on their organizational commitment. The results of the verification showed that their organizational commitment gets deeper as their satisfaction about pride, external image, and organization identification get greater. In order to meet the public interest in taxation and the demand of the time with positive attitudes and facilitate the functions of the taxation administration, public tax officers' organizational commitment should be intensified by increasing their pride as tax specialists, enhancing external images of the taxation administration, making substantial and realistic efforts, and letting public tax officers have organization identification.