• Asia-Pacific Journal of Business
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• v.14 no.4
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• pp.401-412
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• 2023

Purpose - The purpose of this study is to analyze cases and suggest implications regarding the exclusion of the agreement tax rate according to the processing process standards of the FTA rules of origin. Design/methodology/approach - In this study, cases in which export and import companies were excluded from applying the agreed tax rate due to the application of processing operation standards after the application of the FTA were analyzed, focusing on the Tax Tribunal precedents, and a literature study was conducted. Findings - The results of this study analyzed through cases of appeal and verification of exclusion from application of the agreement are as follows. Research implications or Originality - Research on FTA cases is active, but this study is differentiated in that it focuses on analyzing cases of exclusion from application of negotiated tax rates based on meeting the processing process standards applied to fields such as textiles and chemicals in FTA.

• 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.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.19 no.3
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• pp.180-185
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• 2018

The literature of unfair labeling and advertising(ULA) was reviewed, along with the requirement for establishing an obligation to compensate for damage(OCD) by it based on the Act on Fair Labeling and Advertising(FLAA). ULA covers cases of possible deception or misleading consumers and thereby undermining fair trade order, or making other business entities do so. FLAA regulates OCD by ULA, but the Civil Act should also be considered for its effective results since the Act regards ULA as unlawful and duty bound to make compensation for damages arising therein. In this context, the study analyzed qualitatively 17 supreme court precedents related to OCD by ULA among a total of 119 by advertising to find the characteristics of the judgemental principles. It is found that most principles came from FLAA and the Act focusing on the meaning of false or exaggerated advertising, which is one of the following five ULA types according to its standards of judgment: its requirement for fraudulent acts, the meaning of damage by it, the perspective of calculation of damages, the requirement of OCD, and the characteristics of claim for damages. A more effective policy is suggested based on FLAA and related research should be continually carried on.

• The Journal of the Korea Contents Association
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• v.14 no.3
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• pp.176-185
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• 2014

This study deals with the precedents regarding music works among 'The suits to claim an infringement of copyright' and 'Suits to claim indemnification for damage' that have been filed in Korea up so far in order to establish clear criteria to judge plagiarism based on the ground of legal judgment and judge the similarity of two works that have been in controversy previously. The study has been performed through literature review and also precedents. According to the study result, 'criteria to judge music works on plagiarism' are largely classified into (1) creativity, (2) access, and (3) substantial similarity. It is almost the same to judge creativity and substantial similarity. With the components of music works, say, melody, harmony, and rhythm, comparative analysis is conducted. About creativity, the original composer's song is analyzed with another object to be compared whereas about substantial similarity, two songs in controversy get to be analyzed. Regarding the current criteria to judge creativity, it is needed to set the number of objects to be compared which have been regarded similar. And access has limitations in setting up objective criteria for it. Lastly, we should develop digitized criteria for substantial similarity based on the preliminary review system of the Committee on Performance Ethics in the past.

• Journal of Korea Port Economic Association
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• v.29 no.2
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• pp.255-275
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• 2013

The purpose of the study is to examine compliance criteria for documents of the Letter of Credit(L/C) by the Korean Supreme Court in practical use. The judgement criteria of the court in documents' examination is supported by the doctrine of strict compliance. And, in examination of documents by the Supreme Court, the difference between documents presented and the credit should be followed by the allowance of international standard banking practices. In this case, the Supreme Court makes a reference for ICC's opinion or decision proposed as the international standard banking practices, or otherwise admit by exploring the practices. However, when documents reviewing by the bankers' auditors, it is very difficult for them to judge in a short time due to the lack of high level of knowledges and insights. As shown the cases of this study, the doctrine of strict compliance of an L/C be relaxed, and most of the recent precedents be ruled by the exception of the doctrine. Because, therefore, it is difficult for to documents reviewers of bank to judge these consistencies, conducting arbitrary document review will be inevitable. As a result, it will be difficult for banks and applicants to ensure the strictness of the documents, and free use of L/Cs in international transactions will be avoided. Finally, the expanded usage of the electronic negotiation system that simplifies the highly difficult compliance criteria to ensure the strictness of documents will be needed, and not only be eradicated the acts of arbitrary documents examination practices, but also be promoted the freely usage of L/Cs.

• Korean Journal of Construction Engineering and Management
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• v.16 no.6
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• pp.112-123
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• 2015

Many disputes are happened with various causes in overseas construction projects. One of major disputes is closely related with nominated subcontractors (NSC). This paper investigates 30 judical precedents for Singapore, Malaysia and Hongkong to analyze the detailed disputes related with the NSC, and then the judical precedents are classified into 6 categories: Delay and Defect Trouble (T1), Contract Relation (T2), Payment Trouble (T3), Set-off (T4), Liquidation (T5) and so forth (T6). According to the analytical results, the frequency of occurrence of disputes is considerably related with social and economical changes, and the dispute between NSC and employer for residential and commercial building projects is the most frequently happened case. As the results of analysis, therefore, it is concluded that the employer needs to response aggressively to the problems related with NSC, and it is also important to make the council for communication among related bodies. Furthermore, the institutional reform that make the role and the responsibility of employer consistent under considering contract terms and conditions is considered as the most important and fundamental issue.

• Journal of the Korean Institute of Landscape Architecture
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• v.40 no.1
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• pp.81-91
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• 2012

The purpose of this study was to analyze judicial precedents related on landscape construction defects(JPLCD) and suggested the improvement plan for dealing with it. The results are as the following: 1. Landscape construction defects litigations have been increased so far since 2000 and the duration of original trial was approximately 603 days, while appeal trials took up to 550 days. Therefore, the analysis revealed that settlement of disputes were lengthy and wasteful to consumers and constructors. 2. Judgement's cost accepted by the judge was only 53.6% of appraisal's cost appraised by appraiser, therefore it revealed appraiser overestimated the repair cost of landscape construction defects. 3. According to work classification categorized by Landscape Construction Standard Specification(2008) of the Korean Institute of Landscape Architecture, landscape planting amounted to 75% of JPLCD and plaintiff(consumers)'s prevailing rate of it reached 77% to be a serious burden to constructors. 4. According to JPLCD categorized by the type of dispute, defects caused by consumer's negligence for maintenance amounted to 29% and defendant(constructors)'s prevailing rate of it reached 64% to be the main responsibility of consumers. Further study will be required to make the judge standard of landscape construction defects through legal and technical research.

• Journal of the Korean Institute of Landscape Architecture
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• v.41 no.4
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• pp.77-84
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• 2013

With the increase in occurrence frequency and severity of natural disasters due to climate changes arising from global warming, damage in the landscaping field is rising. This leads to legal disputes, and is increasing social and economic damage, too. Especially even though landscape trees which are highly affected by external environments, suffer lots of damage from natural disasters, there is no specific scope of disaster criteria and thus it brings plenty of problems of damage restoration and compensation. Therefore, this study aims to suggest that gives ways to improve related criteria for damage of landscape trees from natural disasters. For this objective, this study analyzed damage cases of landscape trees and precedents, and compared Korean and Japanese legal systems and criteria regarding natural disasters with each other. The analysis result showed that opinions of experts have a great deal of influence on judgment results, since there is no definite legal basis on damage from natural disasters in the landscaping field. This implies the need for a professional and objective appraisal process. According to the comparative analysis of Korean and Japanese legal systems and criteria regarding natural disasters, Korea lacked in laws and criteria on natural disasters of landscape plants in Korea, whereas there were concrete disaster assessment standards of landscape trees in Japan. For improving natural disaster-related systems and criteria in the landscaping field, therefore, this study presented 'Revision of related laws', 'Revision of appraisal and loss assessment criteria', 'Revision of standard specification of landscaping project', 'Compulsory insuring against disasters', 'Reasonable fulfillment of contract', and 'Compulsory cost estimation for disaster restoration', as improvement plans.

• The Korean Society of Law and Medicine
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• v.21 no.3
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• pp.77-116
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• 2020

The use of drugs that reflect the experiences and achievements of modern science has given human being the benefits of treating diseases and improving health conditions. However, in addition to the benefits of those, medicines have inherently inevitable adverse reactions. Many countries are taking measures such as market entry regulations or post-marketing surveillance to minimize damage caused by drug side effects, but the occurrence of side effects cannot be eliminated. Although the damage is force majeure, in some cases, the doctor who prescribed the drug or the pharmacist who administered the drug may have to compensate for the damage. The liability depends on whether the side effects were known in advance, the type of medicine, etc. On the other hand, in some cases, drug manufacturer may have to take liability for the side effect itself. As it is not easy for victims to be compensated for damages in those cases, many countries, including Korea, are setting to protect victims through the Product Liability Act. Drugs are also one of the product, so liability set by the Product Liability Act may apply. Even before the enactment and enforcement of the Product Liability Act, damage caused by drug has occurred. To resolve them, precedents have developed case law, which have many similarities with the Product Liability Act, but also have differences. Damage caused by drug manufactured prior to the enforcement of the Product Liability Act may occur in the future. In this context, the legal principles of the case laws will remain valid and be applied. This is an important reason to review the case law of precedents.

• The Journal of the Korea Contents Association
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• v.21 no.3
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• pp.626-633
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• 2021

In the event of a housing sale guarantee accident, the Housing and Urban Guarantee Corporation shall be responsible for the guarantee by refunding the moving-in money unless there are special circumstances to the contractor. The Housing and Urban Guarantee Corporation may refuse to perform the refund based on the Terms and Conditions Regulations Act, but disputes continue to arise between interested parties in this regard. Therefore, the purpose of this study is to study the problems and improvement measures for legal issues related to the implementation of the refund. First, the issue of guarantee effectiveness and scope of guarantee under the Terms and Conditions Regulation Act. Second, the problem of guarantee contract for conditional third parties of Housing and Urban Guarantee Corporation. Third, the problem of the attitude of the existing precedents of the Supreme Court was examined. As a result of reviewing these legal issues, it was confirmed that the interpretation of terms and conditions according to the implementation of the refund is being interpreted in accordance with the principle of good faith, but according to individual cases, precedents can be divided into positive and negative judgments. In addition, despite the fact that the housing pre-sale guarantee is a guarantee contract for a conditional third party, it was confirmed that the buyer suffered damages in good faith through active disputes with the interested parties. Accordingly, the Housing and Urban Guarantee Corporation proposed an improvement plan for roles and cooperation items to meet the purpose of establishment for the stability of the customer's housing.