• KDI Journal of Economic Policy
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• v.12 no.2
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• pp.135-149
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• 1990

Housing owners in Korea have a variety of tax advantages such as income tax exemption for the imputed rent of owner-occupied housing, exemption from the capital gains tax and deduction of the estate tax for one-house households. These tax reliefs for housing owners not only conflict with the principle of horizontal and vertical equity, but also lead to resource misallocation by distorting the housing market, and thus bring about regressive distribution effects. Particularly in the case of Korea with its imperfect capital market, these measures exacerbate the inter-class inequality of housing ownership as well as inequalities in wealth, by causing the affluent to demand needlessly large housing, while the poor and young experience difficulties in purchasing residential properties. Therefore, the Korean tax system must be altered as follows in order to disadvantage owner-occupiers, especially those owners of luxury housing. These alterations will promote housing-ownership, tax burden equity, efficiency of resource allocation, as well as the desirable distribution of income. First, income tax deductions for the rent payments of tenants are recommended. Ideally, the way of recovering the fiscal equivalence between the owner-occupiers and tenants is to levy an income tax on the former's imputed rents, and if necessary to give them tax credits. This, however, would be very difficult from a practical viewpoint, because the general public may perceive the concept of "imputed rent" as cumbersome. Computing the imputed rent also entails administrative costs, rendering quite reasonable, the continued exemption of imputed rent from taxation with the simultaneous deduction in the income tax for tenants. This would further enhance the administrative efficiency of income tax collection by easing assessment of the landlord's income. Second, a capital gains tax should be levied on the one-house household, except with the postponement of payments in the case that the seller purchases higher priced property. Exemption of the capital gains tax for the one-house household favors those who have more expensive housing, providing an incentive to the rich to hold even larger residences, and to the constructors to build more luxurious housing to meet the demand. So it is not desirable to sustain the current one-house household exemption while merely supplementing it with fastidious measures. Rather, the rule must be abolished completely with the concurrent reform of the deduction system and lowering of the tax rate, measures which the author believes will help optimize the capital gains tax incidence. Finally, discontinuation of the housing exemption for the heir is suggested. Consequent increases in the tax burden of the middle class could be mitigated by a reduction in the rate. This applies to the following specific exemptions as well, namely, for farm lands, meadows, woods, business fields-to foster horizontal equity, while denying speculation on land that leads to a loss in allocative efficiency. Moreover, imperfections in the Korean capital market have disallowed the provision of long term credit for housing seekers. Remedying these problems is essential to the promotion of greater housing ownership by the low and middle income classes. It is also certain that a government subsidy be focused on the poorest of the poor who cannot afford even to think of owning a housing.

• Journal of Korea Technology Innovation Society
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• v.14 no.2
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• pp.373-404
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• 2011

The purpose of research is to reveal the effect of innovation to enterprises' economic performance. The kind of this study has begun since 1960s and lively progressed then. The fmal theoretical result of the effect of innovation to the performance came positive in compare to the mixed results came out in empirical analysis. There are several reason why empirical results are different to the theoretical results. However the major factor is that of using imperfect statistics and inappropriateness of analysis method. This study used a population (1990~2008) provided from Korean Intellectual Property Office, KIPO for patent and also used a population (1990~2008) provided from Korea Investors Service, KIS for research and development. The contribution of this study is enormous statistical analysis. This study used principal component analysis made innovativeness index for appropriate index sampling, and made effort to minimize the error by using appropriate quantile regression for both to panel analysis and rapidly developed company analysis. Dividing the final results into two parts, the growth and the profit, the effect of technological innovation to the firm's growth is not significant to the panel analysis but heavily significant to the upper 10% of high growth firm. By classifying large company and small and medium enterprise, it is significant to upper 10% of high growth firm for large company and generally significant to small and medium enterprise. But for both lower 10% of low growth firms and 25% of low ranking firms are negatively effected, and for high growth firms larger than the medians are positively effected. Especially for upper 10% of high growth firms are mostly effected. It is more effective to the profitability than the growth. The effect to the profit for every enterprises are not significant, but effected significant to the larger enterprises than 25% of low ranking enterprises especially most effective to the upper 10% of high-profit enterprises. The analysis for the large company, it was significant and positively effected to the upper 10% of high profit enterprises and 25% of low ranking enterprises, but the negatively effected for the low-profit enterprises. For the small and medium enterprises, it is negatively effected for both 10% of low ranking enterprises and 25% of low ranking enterprises. However it is positively effective and significant for the high ranking enterprises than median, especially for those high growth firms. It is meaningful to recognize significancy by quantile, but more implicative result is to finding more effectiveness to the small and medium enterprises than to the large company.

• The Korean Journal of Mycology
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• v.23 no.1 s.72
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• pp.92-104
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• 1995

Ten species of Cordyceps species were collected throughout Kangwon province including Chuncheon Dongsanmyun KNU forest experiment from June to September, 1993. Collected Cordyceps species were identified as Cordyceps militaris, C. roseostromata, C. kyushuensis, C. scarabaeicola, Phytocordyceps ninchukiospora, C. nutans, Paecilomyces tenuipes, C. sphecocephala, Hymenostilbe odonatae, Torrubiella sp.. C. militaris, type species of Cordyceps species, was mainly formed on pupae of Lepidoptera and found after the rainy season around July. Fruiting body of C. roseostromata was morphologically similar to those of C. militaris, but relatively small in size and they were also found on lawn or pupa of Lepidoptera. Fruiting body of C. scarabaeicola was found on adult Scarabaeidae specifically and collect fruiting bodies of C. kyushuensis were on larva of moth. C. nutans and C. sphecocephala had host specificity on Hemiptera and Hymenoptera, respectively. Each species formed elliptical fertile part attach to the slim and carneous stalk and they were collected the most in specimen number through whole season of the summer. Ascospore of Phytocordyceps ninchukiospora on seed was characterized by two viable, multiseptate, fusiform units linked end-to-end by a long, filiform connective. Paecilomyces tenuipes, imperfect stage of the genus Cordyceps is multi-infective fungi that attack all stages of all groups of insects. Hymenostilbe odonatae attacks only adult Odonata and Torrubiella sp. formed on spider was difficult to collect because it was found the back side of leaf. As results of cultural test PDA medium showed the best mycelial growth. In the experiment of effect of the acidity inside of the media, C. militaris was good on pH 5, C. nutans and Phytocordyceps ninchukiospora were good on pH 6 and Paecilomyces tenuipes was on pH 7 and C. scarabaeicola was on pH 9. All isolates tested showed the best mycelial growth at $20^{\circ}C$. Morphologically similar isolates were used to analyze protein banding pattern among and within species. As a result, C. militaris, C. roseostromata and C. kyushuensis were clustered into close species and C. scarabaeicola and Phytocordyceps ninchukiospora were relatively distant from those species.

• Journal of Korean Philosophical Society
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• v.130
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• pp.219-246
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• 2014

Do the particular good and the common good stand in relation of opposition or superiority each other? With regard to this question, some argue that the relevant Thomas texts reveal the superiority of the common good over the particular good, while others argue for the superiority of the particular good. The argument of this articles is, however, that closer examination of texts shows that Thomas Aquinas seeks to the unity of the common good and the particular good instead of seeing the conflict between them. It is true that Thomist moral and political theory emphasizes the value of the individual, but it should be noted that for Thomas the individual as individual does not exist, but shares specific formal determination with other members of the same species and, therefore, is the individualized, concrete universal. Good, meanwhile, means perfection which each being pursues and a thing is called good in the absolute sense when it actualizes its potentialities as a whole. An individual person is said to pursue only partial good, if it only seeks its perfection as an individual. The nature of individual person should be fully realized only in and through the community pursuing the common good. But the aim of living together which is rooted in the nature of human being as a rational being is for its members to live virtuously. The political community is said to try to bring its individual members to perfection, since the virtues are what renders human beings and their acts good. In this sense the particular good of the individual person is achieved through the pursuit of the common good and the common good is realized through the pursuit of the particular good so that they coincide each other. But this unity remains imperfect, when it would not be rightly ordered to its due end which is non other than the highest good, that is God. Accordingly the goodness of the human being in an absolute sense lies in the unity of the particular good and the common good rightly oriented towards the highest good, which is also called common good which every being pursues.

• Journal of Korean Philosophical Society
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• v.142
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• pp.1-25
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• 2017

Kant's doctrine of virtue shows how an actor should behave morally in an individual situation with moral law defines the limits of human action. There is latitude for action in the course of formulating the maxims of action by an actor. And moral judgement, as Aristotle's Pronesis, is very important in the latitude for action. In the doctrine of virtue, Kant suggests two kinds of duty of virtue: one's own perfeciton as an obligatory end, and the happiness to others as an obligatory end-and raises the question of casuistics for each. However, this was the practice and training for the human moral life by application of the moral law. In particular, Kant saw that ethics does not give laws for action, but only give laws for the maxims of action, and further intended to realize the practice in a proper way of seeking truth through casuistical questions. Thus, Kant points out that the casuistic is related only to ethics in a fragmentary way and is added to ethics only as a comment on the system. According to Kant, virtue and judgment are inevitable to apply categorical imperative in the empirical and realistic world. In other words, virtue and judgment are necessary to enable people who are likely to act in accordance to inclination to live a moral life in accordance with the command of reason. Thus Kant saw that in order to take wide duty into narrow ones, human beings must not only have to cultivate virtues as a strong power of will, but also to exercise judgment. In addition, the distinction between duty of law(narrow obligation) and duty of virtue(wide obligation) is dependent on whether there is a latitude for action in the application of both duties. So the role of virtue and training of judgement is very important in the latitude for action that occurs in the process of formalizing actor's maxims. In detail, as the duty is wider, so man's obligation to action is more imperfect, but the closer to narrow duty(Law) he brings the maxim of observing this duty(in his attitude of will), so much the more perfect is his virtuous action. Thus, it was an effort to show how Kant's best moral principles, that is categorical imperative could be applied to the real world at the time of criticism. Of course, even if it is difficult to assess Kant's efforts as successful, criticizing Kant's ethics as 'formal', 'abstract', or 'monologous' is not persuasive because of critics did not understand his ethics as a whole.

• The Critical Review of Religion and Culture
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• no.31
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• pp.255-287
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• 2017

This paper analyzes the religious circuit of suicidal concept based on verbal expression and ritual acts, which are found in the suicide discourse of Korean Catholic Church and Protestant Church. In the relationship of suicide and religion, it is easily overlooked the religious circuit and its construction that forms the concept of suicide among the religious laymen. It is assumed that the belief system of traditional religions prohibits suicide and the laymen accordingly construct a perception or concept of suicide along with this belief system. Various studies on this subject have proved it. However, in order to understand the religious way of constructing the concept of suicide on a personal level, it is necessary to pay attention to the religious environment in which the concepts and emotions of suicide circulate. The laymen do not passively and perfectly accept the finely established suicide concept provided by the doctrine or the theology. Rather, the laymen tend to collect the pieces of concept over the suicide that are drifting in the religious environment of his/her daily routine life and to make an concept of suicide in an incomplete form. We can find the unstable and imperfect traits of such a suicide concept through the experience of suicide survivors who have a religious background. For the suicide survivors with religious beliefs, they resist the formal doctrinal and theological provisions to suicide, or try to understand the notion of suicide in their own contexts. In terms of linguistic expressions and ritual acts relating to suicide, the attentions are differently directed in the public and the private domain among the religious groups. Considering on the high rates of suicide in Korean society, the Korean Catholic Churches are increasingly tolerant over the suicide and accept it in the public sphere. It is unlikely when comparing to the negative attitudes of the suicide in the past. However, such tolerance does not go beyond the doctrinal and ethical judgment that defines suicide as a serious sin. The once-committed lay believer's speech and gestures usually contain the various emotions, such as sadness, grief, anxiety, regretfulness, eagerness, and pain in the private spheres. The language and gestures with these emotions have been activated in the religious circuits of suicide, being extended to the religious apparatus for the person who died of suicide. In case of Protestantism, the institutional organizations, such as the particular denominations and the individual-churchism of the Korean Protestant Churches, and their own interpretations of the Bible have in the private sphere strongly effected on the linguistic expressions and the rituals related to the suicide. The religious-ethical judgment of the suicide is varied how the suicide is interpreted by the theologians and the pastors. And the ritual acts for healing the complex feelings and the psychological wounds of the suicide survivors are not actively explored and adopted yet. It makes harder to approach and heal the protestant followers since they emphasize the innermost belief and the salvation assurance faith.

• The Journal of Korean Philosophical History
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• no.31
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• pp.7-32
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• 2011

Cheng Yi(程?, 1033~1107) understood that nature is full of "changes(易)". And he noted that human being as part of nature also exists only in a series of changes, i.e. birth, growth, extinction and death. All things including human being arise from the same principle, or "Heavenly Principle." Hence human being can fundamentally be one with all other beings, or nature. It is called "Unity of all things(萬物一體)" and "Unity of heaven and human(天人合一)." This philosophical perspective cannot be regarded as being unique to Cheng only; neo-Confucian predecessors called "the five masters of the Northern Song(北宋五子)" anticipated Cheng's vision already. Nevertheless, Cheng elaborated on the shared vision, revealing his philosophical uniqueness. Cheng maintains that only human being receives the principle in the unstained form, and thereby is capable of being one with nature. The one who realizes her/his potential to be one with nature is a sage(聖人); for Cheng, the order and pattern found in nature is nothing other than moral principle that human beings have to live up to and vice versa. Cheng's idea on the principle which human being receives from Heaven no doubt relates to Mencian notion of the innate goodness of human nature(性善); the innate goodness of human nature is no other than Heavenly Principle, and to become a sage depends on whether one can realize her/his potential - human nature, i.e. Heavenly Principle in her/himself. For Cheng, human nature tantamount to Heavenly Principle has no evil quality; all the evil in the world comes from imperfect "physical endowment(氣質)," or "capacity(才)" which is various from person to person, making various personalities. Accordingly, the task of moral cultivation in Cheng's theory can translate into the matter of rectification of one's physical endowment.

• Sim-seong Yeon-gu
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• v.25 no.1
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• pp.27-64
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• 2010

The main focus of this article investigates Jung's analytic implications of the Spiritual Exercises by St. Ignatius of Loyola. The Exercises is referred to not only as the tool for transformation that transformed Ignatius from a soldier of the world into a soldier of God and led him to a completely changed life but also as a tool which galvanizes self-realization, i.e., individuation process, in which a faithful experiences the presence of God in his life and is in search for himself in a new way. The interest in the Exercises regarded as a Western version of Yoga of the East which is a tool for transformation led Jung to give a series of 20 lectures on the Exercises in a seminar held in Zurich from 1939 to 1940. Curiosity about Jung's understanding on the Exercises provokes my desire to step into this research. The Exercises is a book for spiritual exercises that prepare and dispose one's soul to rid itself of all disordered attachments and to order one's life. The Exercises is made up of four Weeks. The First begins with 'Principle and Foundation' which illustrates what human beings are created for. It leads retreatants to rid themselves of disordered attachments and to have a new perspective on life by the consideration and contemplation of sins as the subversion of the Principle and Foundation. The Second is the period in which retreatants accept Christ as the Master of their lives through the meditation and contemplation of the life of Christ. In the Third, retreatants take part in the salvation history of Christ not only by actively participating in the Passion of Christ but also by incorporating the Passion into their lives. The Fourth aids retreatants to undergo their transformation and experience it deeply in order to participate in the new life of Christ who by His resurrection overcame death. In conclusion, Jung viewed the Exercises as a Western tool which plays the similar role of Yoga of the East which engenders inner transformation. The four-week-long retreat helps retreatants to meditate on God who unifies everything and is Himself/Herself the perfect union or the unity so that imperfect retreatants are given opportunities to undergo complete metamorphosis into the immortal, indivisible, and impeccable God. Jung understood that this metamorphosis leads human beings to the totality, that is, the genuine self as the image of God. The author interprets that it is the transformation that the Exercises tries to attain, which resonates with individuation, the key element of analytic psychology.

• Journal of Nutrition and Health
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• v.6 no.1
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• pp.1-9
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• 1973

I. Subject of the Study: Studies on the economical nutrition supplement of cereal foods for the improvement in our notional eating habits. II. Purpose and Importance of the Study: 1. Our nation is confronted with the situation that the rice, a principal food, short of some essential amino acids, lysine and threonine, leads to imbalanced meals insufficient in the nutrient of protein, to bring many difficulties in the elevation of our national physique. 2. The shortage of even the rice imperfect in the nutrient of protein makes the import of lots of foreign rice inevitable. It is considered that the protein supplement and decrease in the consumption amount, of rice, is a serious key to the solution of our food difficulty, and then a way of the proetin supplement of rice through the addition of essential amino acid is to be rarely applied in the view of the our present finance and situation. 3. In the present experiment, therefore, it aims to the suggestion of an aspect of the improvement in our national eating habits guiding in the nutrition elevation which our nation can afford economically through the development of first, a way of the protein supplement by the mixture of cereals producted plentifully in our country, and second, a way of the decrease in the consumption amount and the improvement in the nutrition of rice through the substitution of the other cereals for rice. III. Contents of Scope of the Study: 1. Objects of the study: Objects of the study are the following three items; a) The nutrition supplement of rice through the mixture of cereals. Our nation makes mainly rice as a principal food, but practically many kinds of cereal are produced in our country. They contain different levels and qualities of each nutrient and they are different from one another in the kinds of essential amino acid consisting protein. For that reason, the mutual complement efficeincy of insufficient nutrients is observed through the mixture of cereals. b) The nutrition supplement of rice through the addition of superior protein sources to rice, a principal food. The development of rice as superior foods in the sense of nutrition is conducted through the risement in protein quality by the addition of protein sources in good quality, for example, fish flour (anchovy flour), egg powder, milk powder, and so on, and through the supplement of vitamins and minerals. c) The decrease in the consumption amount of rice through the substitution of the other cereals for rice, as a principal food. The compensation for the short amount of rice is made by the reduction in the consumption of rice through the discovery of a way of substitution of the other cereals for rice, as a principal food and of the settlement of problems in nutrition and finance subsequent to this. 2. Contents of the study: a) An ideal mixture-ratio of cereals is established for rats by feeding mixed foods(rice-barely or rice-wheat) containing 5%, 15%, 25%, 35% and 45% level of either barely or wheat. b) The nutritive value is determined in the whole subsititution of other foods for rice, and then, a way of the complement of over and under nutrients is devised. c) The ideal combination is investigated for rats through feeding mixed foods of main food, rice and supplement foods of protein sources, soy bean, fish flour, egg powder and milk Powder. d) According to results from the above three experiments, the concise functional test for men and the examination of economical property are made. 3. Scope of the study: a) The observation of the effect of each diet on the growth rate for rats. The growth rate of rats was observed for 15 groups of mixed foods of a main food, rice, and wheat flour, barley powder or soy bean powder, respectively, and 12 groups of wheat flour diets supplemented with $1{\sim}3%$ milk powder, and rice or wheat flour diets supplemented with 5% of milk powder, egg powder, fish flour or soy bean powder, respectively. b) The determination of food consumption. The food consumption was determined at weekly intervals for 27 kinds of diet described in a) item. c) The determination of food efficiency rate. The food efficiency rate for each diet was determined by calculation from the gained body weight and the food consumption amount at the same intervals described in b) item. d) The determination of protein efficiency rate. The protein efficiency rate for each diet was determined by calculation form gained body weight and the protein amount of the food consumption amount at the same intervals described c) item. e) The determination of the body component. The hematocrite and hemoglobin levels in the blood, total nitrogen in the serum, blood sugar, and lipids and glycogen in the liver were determined. f) The observation of nitrogen balance. As a means of the observation of nitrogen balance, the total nitrogen in the urine was determined. g) The analysis of economical property. The economical property was analyzed as the gained body weight to the amount equivalent to one won through the conversion of the food consumption amount into money. h) The functional test for men. The concise functional test for men was made in order to establish if the best diet for experimental animals can be applied to men. IV. Results of the Study: The national food product plan, nationwide nutritive enlightment and the improvement activities in our country eating habits, especially, mixed and powder food problems are to be significantly referred, and the following results must be applied. a) In the mixed foods of cereals, the mixed food of the rice-barley containing $5{\sim}15%$ level of barley is best in terms of nutrition. b) The addition of superior protein sources, egg, Bilk, soy bean, or fish, respectively to either rice or wheat flour makes a great risement in the nutritive value. c) The animal protein is more effective in the elevation of nutritive value of cereals. d) Rice takes the most nutritive operation and has the highest preference, among rice, wheat flour and barley. e) Wheat flour is more economical than rice in evaluation of the gained body weight to the regular money, and the addition of fish or soy bean is more economical than that of any other supplement food. But the above results are true of the range of nutrition and economical property. f) The study on the nutrition composition and barley will lead to the improvement in our national eating habits as mixed food of the rice-barley containing $5{\sim}15%$ level of barley is more nutritive. g) This study on the nutrition only for the growing animal can not be considered as a perfect and entire evaluation. Consequently, the perfect data for our national nutrition can be obtained from the experiment similar to this for the much longer period examining, in details, the growth rate, change of physical strength, mental and bodily change, average life span, and resistance ability to infectious diseases.

• Korean Journal of Soil Science and Fertilizer
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• v.11 no.2
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• pp.97-104
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• 1979

According to Soil Taxonomy which has been developed over the past 20 years in the soil conservation service of the U. S. D. A, Soils in Korea are classified. This system is well suited for the classification of the most of soils. But paddy field soils have some difficulties in classification because Soil Taxonomy states no proposals have yet been developed for classifying artificially irrigated soils. This paper discusses some problems in the application of Taxonomy and suggestes the classification of paddy field soils in Korea. Following is the summary of the paper. 1. Anthro aquic, Aquic Udipsamments : The top soils of these soils are saturated with irrigated water at some time of year and have mottles of low chroma(2 or less) more than 50cm of the soil surface. (Ex. Sadu, Geumcheon series) 2. Anthroaquic Udipsamments : These sails are like Anthroaquic, Aquic Udipsamments except for the mottles of low chroma within 50cm of the soil surface. (Ex. Baegsu series) 3. Halic Psammaquents : These soils contain enough salts as distributed in the profile that they interfere with the growth of most crop plants and located on the coastal dunes. The water table fluctuates with the tides. (Ex. Nagcheon series) 4. Anthroaquic, Aquic Udifluvents : They have some mottles that have chroma of 2 or less in more than 50cm of the surface. The upper horizon is saturated with irrigated water at sometime. (Ex. Maryeong series) 5. Anthro aquic Udifluvents : These soils are saturated with irrigated water at some time of year and have mottles of low chroma(2 or less) within 50cm of the surface soils. (Ex. Haenggog series) 6. Fluventic Haplaquepts : These soils have a content of organic carbon that decreases irregularly with depth and do not have an argillic horizon in any part of the pedon. Since ground water occur on the surface or near the surface, they are dominantly gray soils in a thick mineral regolith. (Ex Baeggu, Hagseong series) 7. Fluventic Thapto-Histic Haplaquepts : These soils have a buried organic matter layer and the upper boundary is within 1m of the surface. Other properties are same as Fluventic Haplaquepts. (Ex. Gongdeog, Seotan series) 8. Fluventic Aeric Haplaquepts : These soils have a horizon that has chroma too high for Fluventic Haplaquepts. The higher chroma is thought to indicate either a shorter period of saturation of the whole soils with water or some what deeper ground water than in the Fluventic Haplaquepts. The correlation of color with soil drainage classes is imperfect. (Ex. Mangyeong, Jeonbug series) 9. Fluventic Thapto-Histic Aeric Haplaquepts : These soils are similar to Fluventic Thapto Histic Haplaquepts except for the deeper ground water. (Ex. Bongnam series) 10. Fluventic Aeric Sulfic Haplaquepts : These soils are similar to Fluventic Aeric Haplaquepts except for the yellow mottles and low pH (<4.0) in some part between 50 and 150cm of the surface. (Ex. Deunggu series) 11. Fluventic Sulfaquepts : These soils are extremely acid and toxic to most plant. Their horizons are mostly dark gray and have yellow mottles of iron sulfate with in 50cm of the soil surface. They occur mainly in coastal marshes near the mouth of rivers. (Ex. Bongrim, Haecheog series) 12. Fluventic Aeric Sulfaquepts : They have a horizon that has chroma too high for Fluventic Sulfaquepts. Other properties are same as Fluventic Sulfaquepts. (Ex. Gimhae series) 13. Anthroaquic Fluvaquentic Eutrochrepts : These soils have mottles of low chroma in more than 50cm of the surface due to irrigated water. The base saturation is 60 percent or more in some subhroizon that is between depth of 25 and 75cm below the surface. (Ex. Jangyu, Chilgog series) 14. Anthroaquic Dystric Fluventic Eutrochrepts : These soils are similar to Anthroaquic Fluvaquentic Eutrochrepts except for the low chroma within 50cm of the surface. (Ex. Weolgog, Gyeongsan series) 15. Anthroaquic Fluventic Dystrochrepts : These soils have mottles that have chroma of 2 or less within 50cm of the soil surface due to artificial irrigation. They have lower base saturation (<60 percert) in all subhorizons between depths of 25 and 75cm below the soil surface. (Ex. Gocheon, Bigog series) 16. Anthro aquic Eutrandepts : These soils are similar to Anthroaquic Dystric Fluventic Eutrochrepts except for lower bulk density in the horizon. (Ex. Daejeong series) 17. Anthroaquic Hapludalfs : These soils' have a surface that is saturated with irrigated water at some time and have chroma of 2 or less in the matrix and higher chroma of mottles within 50cm of the surface. (Ex. Hwadong, Yongsu series) 18. Anthro aquic, Aquic Hapludalfs : These soils are similar to Anthro aquic Hapludalfs except for the matrix that has chroma 2 or less and higher chroma of mottles in more than 50cm of the surface. (Ex. Geugrag, Deogpyeong se ries)