• 제목/요약/키워드: customs law and rule

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우리나라 기업회계원칙에 관한 고찰 (A Study on the Principle of Business Enterprises Accounting)

  • 최달수
    • 산업경영시스템학회지
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    • 제2권2호
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    • pp.93-103
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    • 1979
  • As principles of our country's Business Enterprises Account are being developed, Customs of Business Enterprises Account are in the state of change and then Principles of that are in revision. According to systematizing contents of such a principle of Business Enterprises Account, having made an analysis and Investigation from versatile situation, I can deprive of the following conclusions from above facts. 1. The prelude of a general principle involves compulosory character like a forced law rather than a theoretical teaching of original character. 2. Because of making much of supply of account information, To make mistakes, emphasis on function of an information, on the other side, being apt to disregard control function of original account. 3. There is no such a mutual relation as theoretical systematic form among general rule, a profit-and-loss account, balance sheet and drawing principle. These rules which don't form gradual structure are prescribed respectively according to business like necessity. 4. An overall contents of account principle are regarded as principle near financial account rather than the Pivot of administration account. In the future, The whole academic world of account and business practice should become the idealistic account principle with lots of study and effort.

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영공(領空)과 우주공간(宇宙空間)의 한계(限界)에 관한 법적(法的) 고찰(考察) ("Legal Study on Boundary between Airspace and Outer Space")

  • 최완식
    • 항공우주정책ㆍ법학회지
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    • 제2권
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    • pp.31-67
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    • 1990
  • One of the first issues which arose in the evolution of air law was the determination of the vertical limits of airspace over private property. In 1959 the UN in its Ad Hoc Committee on the Peaceful Uses of Outer Space, started to give attention to the question of the meaning of the term "outer space". Discussions in the United Nations regarding the delimitation issue were often divided between those in favour of a functional approach ("functionalists"), and those seeking the delineation of a boundary ("spatialists"). The functionalists, backed initially by both major space powers, which viewed any boundary as possibly restricting their access to space(Whether for peaceful or military purposes), won the first rounds, starting with the 1959 Report of the Ad Hoc Committee on the Peaceful Uses of Outer Space which did not consider that the topic called for priority consideration. In 1966, however, the spatialists, were able to place the issue on the agenda of the Outer Sapce Committee pursuant to Resolution 2222 (xxx1). However, the spatialists were not able to present a common position since there existed a variety of propositions for delineation of a boundary. Over the years, the funtionalists have seemed to be losing ground. As the element of location is a decisive factor for the choice of the legal regime to be applied, a purely functional approach to the regulation of activities in the space above the Earth does not offer a solution. It is therefore to be welcomed that there is clear evidence of a growing recognition of the defect inherent to such an approach and that a spatial approach to the problem is gaining support both by a growing number of States as well as by publicists. The search for a solution of the problem of demarcating the two different legal regimes governing the space above the Earth has undoubtedly been facilitated, and a number of countries, among them Argentina, Belgium, France, Italy and Mexico have already advocated the acceptance of the lower boundary of outer space at a height of 100km. The adoption of the principle of sovereignty at that height does not mean that States would not be allowed to take protective measures against space activities above that height which constitute a threat to their security. A parallel can be drawn with the defence of the State's security on the high seas. Measures taken by States in their own protection on the high seas outside the territorial waters-provided that they are proportionate to the danger-are not considered to infringe the principle of international law. The most important issue in this context relates to the problem of a right of passage for space craft through foreign air space in order to reach outer space. In the reports to former ILA Conferences an explanation was given of the reasons why no customary rule of freedom of passage for aircraft through foreign territorial air space could as yet be said to exist. It was suggested, however, that though the essential elements for the creation of a rule of customary international law allowing such passage were still lacking, developments apperaed to point to a steady growth of a feeling of necessity for such a rule. A definite treaty solution of the demarcation problem would require further study which should be carried out by the UN Outer Space Committee in close co-operation with other interested international organizations, including ICAO. If a limit between air space and outer space were established, air space would automatically come under the regime of the Chicago Convention alone. The use of the word "recognize" in Art. I of chicago convention is an acknowledgement of sovereignty over airspace existing as a general principle of law, the binding force of which exists independently of the Convention. Further it is important to note that the Aricle recognizes this sovereignty, as existing for every state, holding it immaterial whether the state is or is not a contracting state. The functional criteria having been created by reference to either the nature of activity or the nature of the space object, the next hurdle would be to provide methods of verification. With regard to the question of international verification the establishment of an International Satelite Monitoring Agency is required. The path towards the successful delimitation of outer space from territorial space is doubtless narrow and stony but the establishment of a precise legal framework, consonant with the basic principles of international law, for the future activities of states in outer space will, it is still believed, remove a source of potentially dangerous conflicts between states, and furthermore afford some safeguard of the rights and interests of non-space powers which otherwise are likely to be eroded by incipient customs based on at present almost complete freedom of action of the space powers.

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항해용선계약상 집단대표중재관련의 사례분석 -Asbatankvoy 서식을 중심으로- (A Case Study in Relation to the Class Arbitration under Voyage Charter -Focused on the Asbatankvoy Form-)

  • 한낙현
    • 한국항만경제학회지
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    • 제27권1호
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    • pp.55-73
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    • 2011
  • 본 연구에서는 항해용선계약상 Asbatankvoy 서식을 중심으로 집단대표중재의 효과에 관한 분석을 하는데 목적이 있다. 이를 위한 자료로서 미국에서 쟁점이 된 Stolt-Nielsen 사건을 분석하고 있다. 이 사건에서 집단대표중재원칙은 중재조항이 집단대표중재를 허용할지의 여부를 결정하는 것은 중재인에게 요구하고 있다는 것이다. 당사자는 중재패널을 선임하고 중재지를 뉴욕시로 지정하였다. 또한 중재조항은 집단대표중재문제에 대하여 침묵한다는 것을 규정하고 있었다. 중재패널은 중재조항은 집단대표중재를 허용한 것이라고 판정하였지만, 지방법원은 중재판정을 무효라고 판정하였다. 그러나 제2순회구항소법원은 청구자는 집단대표중재에 대한 관례 관습과 관련된 해사원칙을 적용할 권한이 없다는 것을 인용하고 있기 때문에 중재인의 판정은 해사법의 명백한 무시를 한 것이 아니라고 판결하였다. 즉 중재인은 집단대표중재에 대한 원칙을 확립하지 않고 있는 뉴욕법을 명백하게 무시한 것이 아니라는 것이다. 그러나 미국 연방최고법원은 당사자들이 중재합의를 하였으나, 개별분쟁이 아닌 집단을 당사자로 하는 집단분쟁을 중재로 해결할지에 관하여 침묵하고 있는 경우에 집단대표중재를 강제할 수 있는지에 관하여 중재를 강제할 수 없다는 판결을 선고하였다. 최고법원에 따르면 연방중재법 상 당사자들이 분쟁을 중재로 해결하는 것을 허용하기로 합의하지 않았다면 중재를 강제할 수 없는 것이 원칙이라고 판시하고 있다.

2차 전자계약예비협약초안에 관한 연구 (A Study on the revised preliminary draft convention on[Int'l] contracts concluded or evidenced by data message)

  • 오세창
    • 무역상무연구
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    • 제20권
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    • pp.387-421
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    • 2003
  • On the above, a comparison between preliminary draft conventions and comments by the Int'l Chamber of Commerce, contents of preliminary draft convention, problems and alternative are discussed. The conclusions are as follows thereof : The laws of MLEC and MLES made preparation for electronic era of CISG. But electronic circumstances are more changed than the time of regulation of them. Therefore the business world needs a stand-alone convention dealing broadly with the issues of contract formation in electronic commerce. At last, preliminary draft convention delivered a second round. But the base of the instrument was also MLEC and MLES. The revised preliminary draft convention is much amended beyond preliminary draft convention. At its forty-one sessions, the working group reviewed articles 1-11 of the revised preliminary draft convention presented by the secretariat. The remainder was pending until the time of its forty-two sessions. Therefore, on the base of deliberations and decisions of that sessions and them of thirty-six sessions of UNCITRAL, which will be held on comming november, the draft convention which will be prepared by the secretariate, be re-revised preliminary draft convention. According to review of working group on them, preliminary draft convention will officially be draft convention or revise by secretariate. Under these situations, my points of view on draft convention are as follows : As though e-UCP is used carring out side by side with UCP, after e-CISG making in order to adjust CISG to "on" transaction, it is very easy and prompt for business worked to use CISG with e-CISG. This will facilitate ratification of the CISG. For this case, I already presented contents of e-CISG. It is very important for the preliminary draft convention to deal specially with issues related to electronic contracting or to electronic transaction, because according to which way, its contents and scope of application will be different. But the revised draft convention is regretably compromising both them. Consequently, its contents are very confusing and we could not expect its success. If e-CISG will regulate, it is desirable that, if possible, working group has to make the general rule, and the making of useful, practical, affordable rule for electronic commerce, for example Uniform Customs and Practices for Electronic Commerce(e-UEC) in order to solve the specific practical problems, if any, which business currently faces regarding electronic contracting, has to entrust ICC. If working group want to make e-CISG, it is important not to hesitate and take a significant amount of time.

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대순진리회 교화의 역사적 전형(典型)에 관한 연구 (A Study on the Archetypes of Historical Edification of Daesoonjinrihoe)

  • 백경언
    • 대순사상논총
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    • 제22권
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    • pp.471-507
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    • 2014
  • Edification in Daesoonjinrihoe is not only a phenomenon that occurs following the differences of religious experience or spiritual development among the community members, which enables the members to share teaching and learning experiences with one another, but also an issue determined as one of the major activities of the religious order and a plan for achieving the purpose of the religious order-Podeokchenha(Wordly Propagation), Gujechansaeng (Salvation of all mankind) and Jisangcheonguk Geonseol(Building of earthly paradise). The purpose of this article is to clarify its concept and provide an example of edification, through considering the historical model for edification to help the cultivators with their work of edification. The archetype of edification of Daesoonjinrihoe was formed and gradually developed in phases by Sangje, Kang Jeungsan, the Supreme God(姜甑山, 1871-1909), Doju, Jo Jeongsan(趙鼎山, 1895-1958) and Dojeon, Park Wudang(朴牛堂, 1917-1995), by the three of whom the Religious Authority was succeeded. Sangje descended to the human world and preached to people to live by the rule of Haewon Sangsaeng(Resolution of grievances for the mutual beneficences of all life) and set an example of abolishing the old customs, living in mutual beneficences and having respect for human being. Doju, in revering the last will of Sangje, established the religious order by setting its creed, rituals and activities, which formed most contents of the archetype of edification. Dojeon set up a religious faith system by firmly establishing the Religious Authority and performed the True Law in accordance with Sangje's program of heaven to educate the cultivators to achieve the goal of self-cultivation following the last will of Doju. Through this, a perfect method to reach the state of Dotong(The Truly Unified State of Dao) is fulfilled. In this way, the archetype of edification was formed in the process of succession of Religious Authority. In conclusion, edification in Daesoonjinrihoe contributes to a 'systematic conveyance and understanding' through the historical archetype of edification, and it can be described as a concept that becomes a model to put into practice the 'True Law' of teachings given by two Sangjes for Dotong. Therefore, edification of Daesoonjinrihoe is drawing attention of its development as an important activity that realizes the ultimate value of the religious order because it solves the problems of immorality(absence of Dao), disorder and disregard of human value generated from the other side of this material civilization, with the truth of Haewon Sangsaeng, and has a function of rebuilding and leading the individuals and the society to the Truly Unified State of Dao through performing of the True Law.

한국과 중국의 병행수입제도에 관한 비교연구- 지적재산권을 중심으로 (A Comparative Study on Parallel Import between Korea and China- Focused on Intellectual Property Rights)

  • 황의청;조현숙
    • 통상정보연구
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    • 제16권4호
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    • pp.79-102
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    • 2014
  • 병행수입은 진정상품을 제3자가 국내의 상표권자 또는 전용사용권자의 허락 없이 수입하는 행위를 말한다. 이는 국가 간 가격 차이에 의해서 발생하게 되고 일반적으로 국제무역과 지적재산권에 영향을 주게 된다. 본 논문은 한국과 중국의 병행수입제도에 대해 특허권, 상표권, 저작권 등 지적재산권법을 중심으로 살펴보고 양국의 병행수입 허용여부와 그 기준을 비교분석한다. 양국 모두 지적재산권법 상에서 병행수입제도를 규정하고 있지 않으나 법원의 판례를 통해 병행수입이 허용되고 있다. 중국은 특히 상표법과 저작권법과 달리 특허법상에 병행수입의 이론의 근거가 되는 권리소진에 대해 최초로 규정하고 있다. 한국은 권리소진에 대한 규정 또한 두고 있지 않지만 관세청고시를 통해 병행수입의 허용과 상표에 있어서 그 기준을 고시하고 있다. 그러나 양국의 이러한 규정은 병행수입의 지적재산권 침해 여부의 실체법적인 기준이 되지 못하는 한계가 있다. 향후 양국에 있어 병행수입이 더욱 확대될 것으로 예상될 때 무역마찰을 피하고 지적재산권을 보호하기 위해 이에 대한 대책이 필요하다. 즉 지적재산권법상 병행수입에 대한 정의, 절차, 책임문제와 상대방의 구제 등에 대한 규정이 마련되어야 할 것이며, 병행수입의 활성화를 위해 독점수입대리점의 권리남용을 억제할 수 있어야 하고 소비자 보호를 위한 사후서비스 관리 등의 조치가 필요하다. 나아가 병행수입에 대한 양국의 실무적인 논의의 장이 마련될 수 있도록 하여야 할 것이다.

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