• The Journal of the Korea Contents Association
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• v.16 no.9
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• pp.22-39
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• 2016

How to obtain the financial resources has not been sufficiently addressed, although the unification of Korea incurs enormous cost. This study explains what tax payers of Korea think with regard to the unification tax which is a contradictory issue as a financial resource. The authors analyzed demographic factors, an initial attitude to unification and tax system, and the degree of knowledge as independent variables affecting the intention to pay the unification tax. Furthermore, through the prospect theory, the authors found out how the attitudes of tax payers change by providing them with different messages according to whether they support or oppose the unification tax. The results showed that a group who are male, a group who are old, and a group with high income tend to support the unification and the unification tax more than others. And the results presents that a group who has more interests in both the unification and the unification tax and a group who has more knowledge about the unification and the tax system have more willingness to pay the unification tax than others. In addition, with regard to the persuasive effect of distinct message types, a message which conceals the cost of attitude change was demonstrated to be more effective than a message which emphasizes the benefit.

• Proceedings of the Korean Institute of Navigation and Port Research Conference
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• 2000.04a
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• pp.16-32
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• 2000

This paper aims at exploring financing methods for port development in response to unification of South and North Korea. In so doing, methods of port financing employed by major countries have been enumerated. Major financing sources for the two Korea, among others, taxes, public bond, public administration fund, establishment of harbour maintenance tax, port development tax, port development fund, Civil Economic Cooperation Fund of South and North Korea, and Fund for Port Development of North Korea and, fund for cooperation of South and North Korea, Economic Development Cooperation Fund, borrowing of foreign capital, project financing, domestic civil capital investment, foreign capital investment, application of cross-subsidization principle, etc. were suggested.

• Journal of the Korean Regional Science Association
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• v.14 no.2
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• pp.1-33
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• 1998

Whereas previous researches on land policy after unification dealt with principally the problem of land confiscation under the communist reign, this research tried to propose a scheme of long-term land reform which was based on case studies on ex-socialist societies' experiences during their transformation, analysis on North Korea's institution related to land ownership and use. To reform North Korea's land ownership and use by the principle of market economy, North Korean should accumulate their commencing asset necessary for private ownership of land and housing. Therefore much focus should be put on the accumulation of the commencing asset at the early state of unification. On the extension of that line, the government of the Unified Korea should try to solve the problem of land confiscation by the communist party and land privatization in the region of North Korea. For the purpose, gradual land reform is more desirable than rapid one according to the case studies on ex-socialist societies. The government should avoid policies than can result in serious fiscal burden. Active participation of local government is highly recommendable in land tax and development. On the direction of land policy, this research proposed a four step long-term scheme of land reformation in North Korea. However, later researches should put more Korea. However, later researches should put more emphasis to the unification of land institution of North and South Korea which this research couldn't deal with sufficiently.

• Korean Journal of Social Welfare
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• v.57 no.4
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• pp.321-342
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• 2005

The finance of the National Health Insurance(NHI) in nearly every Nation in the world has been traditionally based on premiums of the workers and employers. But in Korea, the government has been guaranteeing financial supports to regional health corporations. After the unification of the different corporations in the NHIC, the government will not have to give financial support to the NHIC. Then this will be a serious financial challenge to NHIC, which has usually had financial deficit. The purpose of this paper is to review the problems of the premium based financing of the NHI and to exam whether such problems will be solved through the financial support from the state to the NHI. The analysis in this paper focused on five viewpoints; 1) work relatedness 2) redistribution effect 3) financial burden of business firms through the premium 4) risk pooling 5) management hegemony of the NHI. As a result, it was found that there are many problems in every five aspects and these problems could be solve through the financial aid from the state. But, it does not without any restriction mean to suggest that the financing mode of the korean NHI should be wholly transformed to a tax based financing mode. Because there are many things to be considered in oder to alter the financing mode of the NHI. Nevertheless, this paper would give a logical background to enlarge the financial aid form the state to NHI, or at least, to maintain it at a present level.

• Journal of the Korea Society of Computer and Information
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• v.26 no.3
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• pp.155-165
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• 2021

The measures to extend local education autonomy are as follows: First, it is necessary to correct the confusion of the legal system of the local education autonomy system. For this, Article 12, Paragraph 2 and 4 of the 「Special Act on Local Autonomy and Decentralization, and Restructuring of Local Administrative Systems」 which state that "The State shall endeavor to consolidate systems for autonomy in education and local government" and "The implementation of autonomy in education and the autonomous police system shall be prescribed separately by Acts" should be deleted. Second, it is necessary to clarify unnecessary legal matters and regulatory measures for unification at the national level and to proactively consider the introduction of the legal trust system, in which education affairs are designated as local governments' own work and the state carries out specific affairs. The decentralization of local education finance is a key factor for the development of local education autonomy, and it requires the transfer of authority and resources to the region, and the enhancement of local autonomy and corresponding responsibility. First, the ratio of special grants must be adjusted further (from 3% to 2%) or the ratio of national policy projects must be lowered. Second, the provision that requires a consultation with a mayor/governor when making a budget covered by transfers from general accounts should be deleted. Third, it is necessary to remove the elements that limit the authority of city and provincial councils. Fourth, it is necessary to integrate the national education tax and the local education tax to create the education autonomy tax (tentative name) for only one independent purpose. Fifth, it is necessary to strengthen the distribution of the total amount of grants and abolish the settlement regulations for the measurement items of standard financial demand. Sixth is the expansion of the participation of stakeholders and experts in the grant distribution process. Seventh, it is necessary to establish a long-term employment system by designating the education finance field as a special field. Eight is the expansion of cooperative governance.

• Korean Journal of Heritage: History & Science
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• v.45 no.4
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• pp.22-37
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• 2012

Storage facility of the pre-historic Korea is classified into the subterranean, ground and overground types. The rectangular-shaped subterranean Storage facilities have been identified in the Pungnaptoseong, the Gong mountain fortress site and the Gwanbukri site. Feature no. 196 at Gyeongdang District in Pungnaptoseong yielded a large quantity of glazed potteries, and a wooden storage at the Gwanbukri site contained a large amount of fruit seeds. These storage facilities might be functioned as the warehouse for the highest group rather than the storage for the emergency such as war and flooding and stipend of government officials. This article subdivided into "state storage" on the concept of the former that "royal storage" on the concept of the latter. If it look on the state storage at large, this include the royal storage too. But it subdivided to help article understand because Baekjae changed from state storage to royal storage by change and specialization of system after 4th. The reason why the diversification of storage pits was closely related to the unification of local polities and the concentration of political power in the state-level. Therefore, it might reflect the political circumstances the ruling elites attempted to heighten their authority in terms of the organizing tax collecting system. And divided the time of storage is confirmed separative storage pits in the suburbs of capital city. There is hight probability of top local polities or nation that have possessional a role. This is to cover on frequent war in the Three States. On the other hand, state storage is located around ancent road that linked castle gate that is divided into center and periphery depending on function and position of storage. Center is located royal storage focusing in the presumed royal palace that periphery is located state storage to provide service to the public. It is presumed that located with the government office.