• 한국컴퓨터정보학회논문지
• /
• 제25권10호
• /
• pp.185-191
• /
• 2020

본 연구는 디지털 경제하에서 고정사업장 확대로 인한 차입금의 범위가 확대됨으로써 과소자본세제에서 차입금에 대한 지급이자 산정하는 방법을 이전가격과세제도의 정상가격방법으로 일원화하는 방안을 제시하며 정상가격 도출과 관련하여 블록체인 기반 환경 구축에 대한 필요성을 제시하고자 한다. 과소자본세제의 이자공제가 가능한 차입금 금액을 산정 시 이전가격과세제도의 정상가격방법으로 일원화하는 방안은 이전가격세제의 적용범위가 과소자본세제의 적용범위를 포함하기에 조세조약상 및 통상조약상 무차별 원칙이 외국인이 투자한 내국법인과 외국법인의 국내사업장 및 순수내국법인에게도 적용되기에 해결 될 수 있다. 차입금에 관한 '특수관계가 없는 자 간의 통상적인 차입'에 대한 규정 부재에 대한 문제는 블록체인 플랫폼 기반에 공유되는 거래로 인해 차입금에 대한 비교가능한 거래가 투명하게 공유됨으로써 비교가능한 차입규모 및 차입 조건의 범위에 대한 문제점을 해결 할 수 있다. 본 연구는 이자비용을 활용한 소득이전을 방지하고자 하는 과소자본세제제도에 대한 문제점과 개선안을 제시함으로써 정책 입안 및 수행하는 당국에 정책적 방향성을 제공한다는 점에서 본 연구의 공헌점이 있다 하겠다.

• 항공우주정책ㆍ법학회지
• /
• 제1권
• /
• pp.87-123
• /
• 1989

The purpose of this thesis is to do a research on suppression of peacetime international terrorism and penal system of terrorists by political and economic means. International terrorism means wanton killing, hostage taking, hijacking, extortion or torture committed or threatened to be comitted against the innocent civilian in peacetime for political motives or purposes provided that international element is involved therein. This research is limited to international terrorism of political purposes in peacetime, especially, hijacking of civil aircraft. Hijacking of civil aircraft include most of international terrorism element in its criminal act and is considered to be typical of international terrorism in view of multinationality of its crews, passengers and transnational borders involved in aircraft hijacking. Civil air transportation of today is a indispensable part of international substructure, as it help connect continuously social cultural and economic network of world community by dealing with massive and swift transportation of passengers and all kinds of goods. Current frequent hijacking of civil aircraft downgrade the safety and trust of air travel by mass slaughter of passengers and massdestruction of goods and endanger indispensable substructure of world community. Considering these facts, aircraft hijacking of today poses the most serious threat and impact on world community. Therefore, among other thing, legal, political, diplomatic and economic sanctions should be imposed on aircraft hijacking. To pursue an effective research on this thesis aircraft hijacking by six Chineses on 5th May, 1983, from mainland China to Seoul, Korea, is chosen as main theme and the Republic of Korea's legal, political and diplomatic dealing and settlement of this hijacking incident along with six hijackers is reviewed to find out legal, political diplomatic means of suppression and solution of international terrorism. Research is focused on Chinese aircraft hijacking, Korea-China diplomatic negotiation, Korea's legal diplomatic handling and settlement of Tak Chang In, mastermind of aircraft hijacking and responses and position of three countries, Korea, China and Taiwan to this case is thoroughly analyzed through reviewing such materials as news reportings and comments of local and international mass media, Korea-China Memorandum, statements of governments of Korea, China and Taiwan, verdicts of courts of Korea, prosecution papers and oral argument by the defendants and lawyers and three antiaircraft hijacking conventions of Hague, Tokyo and Montreal and all the other instruments of international treaties necessary for the research. By using above-mentioned first-hand meterials as yardsticks, legal and political character of Chinese aircraft hijacking is analyzed and reviewed and close cooperation among sovereign states based on spirit of solidarity and strict observance of international treaties such as Hague, Tokyo and Montreal Conventions is suggested as a solution and suppressive means of international terrorism. The most important and indispensable factor in combating terrorism is, not to speak, the decisive and constant resolution and all-out effort of every country and close cooperation among sovereign states based on "international law of cooperation."

• 한국중재학회지:중재연구
• /
• 제28권1호
• /
• pp.27-42
• /
• 2018

Due to the increasing number of foreign investments made by state-owned enterprises, there has been a growth in the number of investment arbitration claims submitted by them. However, international investment treaties including the ICSID Convention are intended to apply to investor-state disputes and according to Article 25 of the ICSID Convention, the claimant has to be "a national of another Contracting State." This raises the question of whether state-owned companies can be considered as "nationals of another Contracting State" or private investors. This issue has been discussed in the ICSID Decision on Jurisdiction in BUCG v. Yemen which has been released in 2017. Since there would be more claims related to the standing of state-owned enterprises as claimants, it is required to understand whether state-owned enterprises could be permitted access to the ICSID under the ICSID Convention Article 25. Moreover, the ICSID cases addressing the jurisdictional issues including BUCG v. Yemen has to be closely analyzed. In particular, as the Broches test was applied in order to decide the standing of state-owned companies, it is necessary to examine how the Broches criteria has been interpreted and adopted in the ICSID cases.

• The Journal of Asian Finance, Economics and Business
• /
• 제6권3호
• /
• pp.315-325
• /
• 2019

The paper aims to explore the factors affecting potential users of international bank cards in Vietnam. With milestones treaties being signed CPTPP and EVFTA, Vietnam is now exposing itself to the international open environment. Bank card market is at the core of this wind of change, and that is the reason for us to research the intention to use international bank cards. Given that the decision to choose international bank cards could either be the switch from domestic cards or adopting a brand new card, we develop some specific constructs to reflect that consideration, specifically PE and PD, asides from traditional constructs used in TPB and TAM frameworks. The analysis work is conducted using PLS-SEM approach. Our findings reveals that most of our proposed hypotheses are supported, in which SN plays the most important direct role to INT, while total effect of PU on INT is similar to that of SN. The newly introduced PD negatively and significantly impacts INT, and PE also has a positive impact on INT. The findings suggest that overall, it is important for bank card issuers to have a balance approach to the market, with focus on increasing usefulness and reducing potential disadvantages of international bank cards.

• 한국정보통신학회논문지
• /
• 제14권7호
• /
• pp.1729-1736
• /
• 2010

비상업용 정부선박은 국가가 소유 운영하는 선박으로 군함과 마찬가지로 타국 재판관할권으로부터 면제된다. 이는 전통 국제법상의 주권면제이론에 따른 것으로, 국제법상 국가 행위나 재산은 타국의 재판권으로부터 면제되기 때문이다. 주권면제는 판례나 국가관행을 통해 확립된 일반 국제법상의 원칙이다. 문제는 우리 관할수역에서의 타국 비상업용 정부선박에 대한 관할권 제한은 해양안보적 측면에서 상당한 불안요인이 된다는 점이다. 왜냐하면 불순한 의도로 우리 관할수역에 들어와도 주권면제가 인정되기 때문에 그 대응에는 한계가 있을 수밖에 없다. 국제법이나 국제관례를 벗어난 관할권 집행은 국제사회의 비난은 물론 국가책임을 발생시키기 때문에 관련 국제규범의 정확한 이해 및 적용을 통한 합법적 권한행사가 중요하다.

• 무역상무연구
• /
• 제49권
• /
• pp.519-544
• /
• 2011

Clauses on national treatment in the bilateral investment treaties including FTA state that, the foreign investor and his investments are 'accorded treatment no less favourable than that which the host state accords to its own investors'. Hence the purpose of the clause is to oblige a host state to make no negative differentiation between foreign and national investors when enacting and applying its rules and regulations and thus to promote the position of the foreign investor to the level accorded to nationals. As a matter of legal drafting technique, while the basic clause is generally the same, the practical implications differ due to more or less wide-ranging exemptions of certain business sectors. It is generally agreed that the application of the clause is fact-specific. This paper deals with problems in drafting clauses on national treatment in practice, introduces several considerations to adjust the level of national treatment, so it can be made more represents the interest of our country.

• 시스템엔지니어링학술지
• /
• 제7권1호
• /
• pp.1-7
• /
• 2011

This work describes a study on the Analysis of Alternatives (AoA) based defense decision making. Future battle-space is transformed into a System of Systems (SoS) concept which is accomplished missions and their functions through network based battle management systems under forming their grids of various sensors and shooters in a single theater. The acquisition process is, therefore, changing over from single system requirements to capabilities based acquisition of SoS. AoA help to justify the need for starting, stopping, or continuing an acquisition program. AoA identify potentially viable solutions and provide comparative cost, effectiveness, and risk assessments of each solution to a baseline. The decision making must consider not only cost-effectiveness, risk, and military worth, but also domestic policy, foreign policy, technological maturity of the solution, the environment, the budget, treaties, and a host of additional factors. In this point of view, this paper analyzes AoA template which are critical elements of the defense decision making. From results of this analysis of AoA template for Korean acquisition environment are presented.

• 항공우주정책ㆍ법학회지
• /
• 제22권1호
• /
• pp.163-186
• /
• 2007

Charter flight in international air law has, from very beginning, not precisely defined by the International Civil Aviation Organization (lCAO) since 1947 when it came into being. By practice, the operation of charter traffic is, in its very beginning, the subject to the regulations of national rules and bilateral charter agreements (charter annex clause) within the framework of normal bilateral agreement of international air services. Taiwan had signed a series of bilateral air service agreement under the name of the Government of the Republic of China when Taiwan was recognized by the United Nations and major members of international community as the sole legal government representing China before 1971, but that situation was changed since then. Taiwan has only maintained diplomatic relations with 25 States, but maintained semi-official relations with major powers of the world. The former agreements were signed within the framework of the Vienna Convention on the Law of Treaties of 1969 while the latter agreements were signed within the framework of administrative and civil law of two countries which were not in the form of bilateral treaty signed by two sovereign States in its proper sense of international law. The legal regime of charter flights between Taiwan and Mainland China is regulated by special arrangements negotiated by delegated airlines and airlines association or private law institutions.

• 항공우주정책ㆍ법학회지
• /
• 제9권
• /
• pp.277-298
• /
• 1997

Air transportation industry was established on a basis of liability limitation from the outset. Many treaties, however, had to be drafted since 1960' s to meet the need of the Unites States, who argued full compensation without limitation like other torts cases, but most of them were in vain. The Japanese Initiative in 1992, though being aimed to lower a level of compensation in air crash cases to that of other transportation accidents, showed a way to the U.S. how to solve the issue. Instead of obtaining an multilateral agreement through ICAO, the U.S. persuaded IATA to organize intercarrier consensus for voluntary waive the limitation. IATA succeeded in adopting Intercarrier Liability Agreement in 1995, in which carriers agreed not to use Warsaw limitation and accepted strict liability up to 100,000SDRs. Through a series of negotiation to implement the Intercarrier agreement, US DOT tried to insert a domicile standard provision to the agreement which enable US victims to be compensated according to the law of the U.S. regardless of the situation. IATA opposed the intent aggressively. The U.S. set back to the starting point remaining issues for further discussion. The liability limitation under the Warsaw system is being collapsed. It is the result of a simple logic; liability limitation cannot be maintained without appropriate compensation.

• 동의생리병리학회지
• /
• 제23권2호
• /
• pp.269-277
• /
• 2009

"Kenjurok" is a set of medical records of Todo Yoshimasu, a Japanese docotr in the eighteenth century, who suggested that all diseases have originated from a poison, which is his own pathological term describing abnormal states of the body, The 54 records in "Kenjurok" were analyzed in statistical respects, including gender ratio, demographic distribution of patients, types of diseases, and herbal prescriptions used. Among 54 cases, male patients outnumbered female, as much as four times. The patients were quite evenly distributed according to ages. In 23 cases out of 54, abdomen palpation data were mentioned, Majority of the prescriptions used were originated from Sanghanron(傷寒論:Treaties on Febrile Diseases)/Geumgeyoryak(金匱要略: Synopsis of Golden Chamber). In frequency of use of prescriptions, however, showed somewhat different result, that is although Sanghan/Geumge prescriptions were used most often, esoteric prescriptions handed down in his family also composed significant part. The speculations derived from these statistical results are: Although Todo favored abdommen palpation to locate the poison and to decide a prescription, the proportion of abdomen palpation was not as high as expectation, He did use prescriptions not only in Sanghan/Geumge, but also other diverse prescriptions, rather often than not, which are regarded unique Japanese traditional prescriptions including poisonous minerals such as mercury and arsenic.