• International Commerce and Information Review
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• v.13 no.4
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• pp.323-349
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• 2011

As China is one of WTO member nations, It has an obligation to have to certainly keep a standard regarding anti-dumping systems deciding in WTO agreements. Nonetheless the Chinese anti-dumping laws is causing legal uncertainty because of insufficient details regulations about the account of dumping margins, the termination of an investigation in case of negligible imports, and sunset review And a part of regulations are disagreed with WTO anti-dumping agreement about price undertakings. Therefore, South Korea should indicate them and urge the Chinese government to revise them so that its anti-dumping Law is agreed with WTO agreement. Aside from this, if the anti-dumping investigation is initiated, South Korea government must observe how the Chinese authorities operates its anti-dumping law that do not agree with WTO agreement, and should prepare the countermeasure accordingly. The analysis of this study is concentrated on the compatibility of the WTO anti-dumping agreement with China's interpretation of the antidumping policy and public law. Also, Including our export company, government agencies, academic circles being related, and international trade advisory agencies must expand opportunity of information sharing.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.21 no.10
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• pp.361-371
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• 2020

Since the implementation of the sunset law in 2020, concerns have been raised over the reckless development of long-term non-executed urban parks. In this study, the FSDAF method and CASA-NPP model were used to evaluate the annual average NPP of long-term non-executed urban parks in Seoul. Based on this, the carbon loss and economic value were assessed under five development scenarios. The total NPP value of long-term non-executed urban parks, except for the greenbelt area in Seoul, was 4,892.18 t C. In the first scenario, the NPP and cost were 4,892.18 t C of vegetation carbon and 1.18 billion won, 2,548.55 t C of vegetation carbon and 615 million won in the second scenario, 238.94 t C of vegetation carbon and 58 million won in the third scenario, 848.38 t C of vegetation carbon and 205 million won in the fourth scenario, and 1,596.00 t C of vegetation carbon and 385 million won in the fifth scenario. These results are meaningful for evaluating vegetation carbon and economic value loss according to five different development scenarios. The results of this study are expected to be useful for the preparation of measures to minimize the impact of the development of long-term non-executed urban parks.

• Journal of the Korean Institute of Rural Architecture
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• v.25 no.1
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• pp.1-8
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• 2023

This is a case study of private sector's development of long-term unexecuted urban parks in Pohang through a special act, which provides a guideline of 30% of land for non-park while 70% of land for park. The strategy has a lot of validity in many respects along with the urban planning sunset system, but even with the special act it would not easy to be implemented in Pohang, where the guideline has been modified to 20% for non-park, mostly multi-family housing projects while 80% for park. Thus, participation of private companies would be discouraged due to low commercial validity. Also, there would exist various risks because the project would be completed through a long-term decision-making and execution process. Thus, this study argues that it would be better for Pohang to follow the original guideline of the government for better implementation of the projects, along with preparation of a law with which the government be able to recoup excess profits when too much profits would be given to private developers. For the project implemented smoothly, it is also important to understand local housing market and fluctuating economic conditions, and to prepare various incentives for private companies. In addition, to secure publicity, guidelines on the level of publicity of the project should be prepared through negotiation by parties to prevent the project being discouraged too much.

• THE INTERNATIONAL COMMERCE & LAW REVIEW
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• v.38
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• pp.265-302
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• 2008

This paper intends to analyse some legal issues on "Zeroing" which is based on the article 2.4.2 under the WTO Anti-dumping Agreement. "Zeroing" stands for a specific methodology in calculating a general dumping margin for a product in question under which negative individual dumping margins are treated as zero (thus "zeroed") before aggregating all individual dumping margins. The article 2.4.2 of the Anti-dumping Agreement regulates three types of calculating methodology on dumping margin as first symmetrical method(average-to-average: A-A), second symmetrical method(individual-to-individual: I-I) and asymmetrical method(average-to-individual: A-I). However, this article does not have any provisions about the "Zeroing" practice. In their anti-dumping practices, the EC and the United-States calculated dumping margin based on the "Zeroing", but this methodology has been disputed in the Dispute Settlement Body(DSB) of the WTO. This paper analysed their legal problems with some WTO cases in particular concerning EC-Bed Linen, U.S.-Softwood Lumber Zeroing, U.S.-Zeroing(EC) and U.S.-Sunset Review(Japan) cases. On the basis of theses analysis, we can therefore ask some questions as follows; To begin with, although the article 2.4.2 of the WTO Anti-dumping Agreement does not clearly refer to the "Zeroing", how do some developing countries, as the U.S.A and the E.U. calculate dumping margin as the "Zeroing"? Secondly, what is the relationship between the symmetrical method and asymmetrical method to the dumping margin? And if we adopt the zeroing method, what is the different rate to anti-dumping margin? Thirdly, although the Panel decided that the zeroing methodology of dumping margin used by th U.S.A in administrative review between the U.S.A and the E.U, why does the Appellate Body made the decision that the american methodology is incompatible with the WTO Anti-dumping Agreement? Lastly, what will be affected the upper decision taken by the Appellate Body to the DDA negotiation of anti-dumping matters? Even though the WTO Appellate made a decision that the zeroing method is incompatible with the principles of the WTO law, this methodology contains a lot of problems. Some members of the WTO as the U.S.A and the E.U did not officially declare this methodology to abandon, and the debate concerned is arguing. Therefore this paper tried to present the adequate solution in order to promote the zeroing methodology in the international anti-dumping system and practices.

• Journal of Digital Convergence
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• v.13 no.11
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• pp.133-139
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• 2015

This study is aimed at suggesting the establishment strategy of human resource development through the tax support system under the "Tax incentive limitation law" provided for job creation and employment retention, by which the improvement measurements for utility maximization. The study results are briefly summarized as follows: At first, It's necessary to permit overlapping deduction of the tax favor for encouragement of job creation and employment retention, i.e. tax exemption and tax credit, and to exclude a company from the object for the alternative minimum tax application for maximization of the effect on employment inducement. Secondly, It's necessary to establish tax exemption and a tax credit on the surplus of the minimum wage standard. At last, It's also necessary to abolish, or expand the sunset period of tax support on a large scale to enhance the predictability of human resources management. These discussion are made through the convergence both employment policies and tax laws.

• Asia-Pacific Journal of Business
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• v.11 no.3
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• pp.169-184
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• 2020

Purpose - This research is intended to analyze the current status and problems of tax benefits in the R&D sector and suggest ways to improve tax credit for research and manpower development expenses when various countries fiercely develop efforts to enhance national competitiveness through increased investment in R&D Design/methodology/approach - This study will examine the current status of the tax support system for domestic and foreign R&D, and suggest improvement measures to expand research and development activities in the future. Findings - First, a plan may be considered to abolish and perpetuate the sunset deadline for tax credit for research and manpower development expenses as in the case of the United States and Japan. This perpetuation can be a proactive measure to actively support long-term R & D investment in companies facing economic decisions under uncertainty. Second, it should be revised to raise the tax credit rate of large corporations, which are shrinking every year, compared to SMEs, so that both large corporations and SMEs can improve their international competitiveness and secure excellent technologies through R & D. Finally, the target technologies for each new growth engine and source technology should be expanded to various fields, including national cybersecurity enhancement technology, aviation engine technology, carbon emission and global cooling technologies, which are areas of interest in major overseas R&D countries, to help active R&D and investment in these areas. Research implications or Originality - This study can find a contribution in comparing and analyzing the national R&D tax support system and presenting improvement measures at a time when the benefits of tax credit for research and manpower development expenses of large companies are decreasing due to frequent tax law revisions and the government's factors of increasing tax revenues. In addition, recent research and development items and research technologies of foreign countries were analyzed by Nature's top 10 major science and technology issues, and advanced technologies that should be applied to target technology areas by new growth engine and source technology were specifically investigated and presented.

• Journal of the Korean Institute of Landscape Architecture
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• v.40 no.2
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• pp.86-96
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• 2012

Recently parks and green spaces contribute not only as a place of leisure but also for environmental welfare, social education, new jobs and $CO_2$ Emissions Reduction. Parks and green spaces are understood as urban infrastructures like roads and rivers. They are also included in social infrastructures like education, culture, and welfare facilities. These changes are applied to policies for parks and green spaces, many governments and local authorities make investments on them. The modification of policies for parks and green spaces in England is a good example about this trend From this view point, this study now deals with the changing process of policies, results, and evaluation. Some implications have been deducted. The first is the inducement in participation in policies and implementation of practices through policy papers. They are more practical than written laws which are composed of abstract sentences and generalizations. Secondly, the status of parks and green spaces is highly raised with the establishment of CABE Space and so on. This organization controls many different policies and programs related to parks and green spaces. Third is the funding for the improvement of parks and green spaces. Fourth, are the short-term measures, such as funding and management, and the long-term measures such as pursuing building of partnership and training. Fifth, the government strives to establish its partnership with the local authorities and communities through a spectrum of support in terms of information, monitoring, and developing good practices among networks. Finally, parks and green spaces are being addressed from multiple directions through the participation of numerous agents like voluntary groups, development companies, communities and so on. Recently, in Korea, the influences of the Sunset Law for Park Site, Landscape Architecture Law, Urban Forest Law, and other related ordinances have encouraged the review on the policies on parks and green spaces needed. However, there are not many studies about them. Owing to these reasons, the cases of England will he helpful.

• Journal of the Korean Society of Environmental Restoration Technology
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• v.21 no.2
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• pp.65-75
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• 2018

This study analyzes the characteristics of the urban landscape changes as a result of the introduction of private parks among the long-term uncollected urban planning facilities and enables the analysis of the characteristics of the urban landscape changes as a result of the introduction of private parks, and applied to the private park projects. The DSM with its building was established for the quantitative landscape analysis to examine the view ratio using the stacked visible analysis. The analysis showed that Jikdong Park had a high frequency of view from downtown to green due to its location, and that the development project of a private park on park and town boundaries significantly lowered the view ratio. This implies a large degree of damage to the landscape by development projects provided protection of the view as a natural landscape is of value. Chudong Park also saw its view ratio of views from downtown to the hills green area of Chudong Park was much lower than that of Jikdong Park. And it was confirmed that the ratio of view changes due to development projects was small compared to that of Jikdong Park. In other words, although Jikdong Park and Chu-dong Park were developed in a similar scale in terms of the ratio of views, they were subject to significant damage due to their location characteristics. It is also meaningful to note that the degree of change in the landscape resulting from development projects that could not be found in the assessment or review of the existing Landscape Impact. As private parks are introduced in the urban green belt, apartment development is being pushed for at the edge of the green belt. This study is meaningful in that it is derived based on the calculation that the survey results are derived based on the changes in the views on green areas that urban residents may experience as the private park project is carried out, and it should be introduced based on the calculation of the private parks.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.28 no.1
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• pp.27-37
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• 2010

This study tries to illuminate the features and values of the Buddhist temple Palkyung by closely examining the forms, structures, and meanings of Tongdo-palkyung(通度八景) handed down at Tongdosa Temple, the best among Korea's Buddhist temples with its three treasures of Buddha, law of Buddha and Buddhist monks. The findings of this study can be summarized as the following. First of all, it reveals the meaning of the geographical name Yeongchuksan(靈鷲山), located to the west of Tongdosa, and a spectacular sight spread like an eagle's spread wings, as well as its location and spatial features. In particular, the arrangement features of a number of attached hermitages clearly show Yeongchuksan's world as being a temple with buddhist treasures. The multi-layered unfolding and centripetal intention of the scenery can be perceived through the shape of the Sshangryongnongju(雙龍弄珠形), around Tongdosa and the feature of the enclosed landscape encircling the steps of Hyeolcheo(穴處) Geumganggyedan. The substances and components of Tongdopalkyung include sound-based spectacles derived from Beoneumgu(梵音具) creating sounds related to religious rituals to enlighten and redeem mankind, such as Yeongji(影池: a holy pond with shadow reflections), drum sounds, and bell sounds along with physical features like pine trees, Dae(臺), waterfalls, Dongcheon (洞天), and a glow in the sky. On the other hand, Palkyung's geographical arrangements exhibit a circular spatial formation based on the main motif as Buddhist symbolism, beginning with the 'Gukjangsangseokpyo(國長生石標)' awakening the territoriality of Tongdosa and locating the first scene 'Mupunghansong(舞風寒松)' in its introductory area, with the features of water, bridge, pine grove, and Iljumun(gate) to stand for the influx. Six other scenes including 'Anyangdongdae(安養東臺)' are placed in the sacred precincts around Daeungjeon and Geumganggyedan while the glow of sunset at 'Danjoseong' just outside the domain closes the symbolic circular formation of the Tongdopalkyung, which coincides with the development of the Mandala figure symbolizing 'Gusanpalhae(九山八海)' centered in Sumisan(須彌山). What is more, Tongdopalkyung, while excluding primary scenic elements inside the temple, maximizes the domain of the mountain's entrance and the effects of the multi-layered mountain, mountain upon mountain, by intensifying the influx and centripetal qualities. The Tongdopalkyung analysis reveals the antithesis of four-coupled scenes conveying buddhist principles and thoughts on the basis of seasons, directions, space and time to display a narrative structural landscape when viewed from the temple's territoriality. Likewise, the characteristics and porch structures of Tongdopalkyung are tools and language of symbols to both externally strengthen the temple's territoriality and to internally, maximize the desires to the Land of Happiness as well as intensify religious wishes and the Mandala's multi-layered qualities through the meanings of time and space.