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이성우(Lee Seong-Woo) 동아대학교 법학연구소 2010 東亞法學 Vol.- No.49
IFRS는 세계 경제상황과 맞물려 향후 변경될 가능성이 있고 이러한 가능성은 중도적 접근방법 하에서는 언제나 법인세법의 개정을 필요로 하게 된다. 이렇게 IFRS가 변경될 때마다 법인세법의 규정을 매번 다시 검토하여 개정하게 된다면 이는 오히려 법적안정성이 낮아지는 문제가 발생할 수도 있다. 그렇다면 법인세법상 결산조정사항 문제의 해결과 IFRS의 잦은 개정에도 불구하고 법인세법의 법적 안정성을 견지하기 위해서는 미국이나 네덜란드와 같은 독립적인 접근방법을 채택하여 기업회계와 세무회계를 이원화하는 것이 더 나은 개선책이 될 수 있을 것으로 생각한다. 장기적인 관점에서 미국과 같은 독립적 접근방법에 대한 연구가 필요할 것으로 생각된다. From 2011 accounting year, K - International Financial Reporting Standards(hereinafter expressed as K-IFRS) shall apply to the Financial Institutions according to Act of Establishment, etc. of Financial Services Commission, and the entity whose debt or equity instruments are traded in a public market (including that files, or is in the process of filing, its financial statements with a securities commission or other regulatory organization for the purpose of issuing any class of instruments in a public market. There needs to make separate and independent tax law system with K-IFRS as like U. S. tax system. If not, every change of any of IFRS should company with the change of domestic corporate tax system.
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이성우(Lee Seong-woo) 한국어문학회 2008 語文學 Vol.0 No.100
Kim Yong-ho's "the Nak-dong River," a poem that figured our nation's weary Life with the Nak-dong River as its setting in a period when it was taken as criticism of the reality even to reveal the reality as it was, shows several formal properties with respect to making the theme of accusation of the nation's reality in the Japanese Imperialist period contained in the literary mode of poetry. At the same time, these formal properties, conversely, play the role of emphasizing the theme that the poet initially intended toward, or making them vague. One of the prominent formal properties of this poem is that though a lyric, it is long and has a certain plot. Thus, the concept of the 'Iyrical long poems,'one contrasted to that of the 'long epic,' applied to this work by me, does include a story from an objective viewpoint, but has its own distinctiveness in that the story is not arranged in order with the components of characters, events, and backgrounds. The greatest reason why this work can maintain the objectiveness of narration though it is a lyric is the shift of viewpoints that unify 'I' and 'we.' Based on this objective viewpoint, the poet criticized the reality of the colony under the Japanese Imperialist ruling. In addition, he regretted his stupidity with which he had not looked dispassionately at the reality. With "Gwi-chok-do," which I take into account along with this poem, we can confirm that the effective shift of viewpoints in it makes it possible to have the effect of delivering a very dramatic and multi-dimensional story. It seems necessary to continue developmental work on this on both the sides of poem creation and criticism. This poem in the form where the narrator recollects the past in temporal order while having left from the shore of the Nak-dong River gains certain effects by using exclamatory repetitions like "My loved river!/the River of Nak-dong!" in order to regulate the flow of rhyme and meaning. However, this attempt results in the negative effect of revealing subjective lyricism by excessively simplifying the structure of the poem and repeating the strong feeling of the first person narrator. We cannot help asking the essential question whether such repetitions and exclamations do bring out any amplification of meaning in the context of the whole work. On the other hand, whereas this work has been successful in figuring the colonial reality from a critical viewpoint, it reveals its limitations in that it was not able to present any better vision for future. This seems to be related with the fact that the retrospective structure of this poem begins with a certain past as its criterion, and ends with the dark reality of the colony. However, this work should be recognized with its literary values based on the fact that it was a brave comment of the reality by the poet who stand in front of the history, and that it presented the possibility of extending the lyric on the side of genre when one figure such a kind of theme through its formal exploration with the 'lyrical long poems.'
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논문 : 자유주제(自由主題) ; 현대적 지적재산권 분쟁에 있어서 재판 관할과 준거법에 관한 소고
이성우 ( Seong Woo Lee ) 경성대학교 법학연구소 2010 경성법학 Vol.19 No.2
Today, due to expansion of human/physical exchange and international trade and spreading of internet, the infringement on intellectual property rights is occurring on multiple countries or even worldwide, and such phenomena indicate that such infringement is occurring in a local area of various countries, that is, different jurisdictions, so there is the issue of which country will have the jurisdiction on the disputes or the law of which country shall be applied. The current mainstream point of view is confident that the traditional international law principles have sufficient capability to resolve the international legal issues suggested by international trade, and agrees that the characteristics of cyberspace poses the necessity to partially modify or flexibly operate the traditional international law to adapt to the change in environment. Also, as there are currently international discussions on the international legal perspectives surrounding the international trade in the cyberspace, it appears that those results should be able to determine a practical direction, so we should focus and pay attention to the development of international discussions. For this. we should participate in various international forums, and also at the same time, give more systematic and consistent efforts domestically.
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1960년대 전후소설의 대립 구조와 주제 의식 - 『광장』ㆍ『방앗골 革命』ㆍ『시장과 전장』을 중심으로
이성우(Lee Seong-Woo) 한국문학회 2007 韓國文學論叢 Vol.45 No.-
Choi In-Hoon’s Gwangjang, Oh Yoo-Gwon’s Bangatgol Hyeokmyeong and Park Gyeong-Ri’s Sijanggwa Jeonjang published in the early 1960s shows the process of internalization as a literary response to the Korean War. The three novels did not concentrate on the misery of the war itself. Rather, they expanded the scope of consciousness to the division of the Korean Peninsula and conflict structure. We analyzed how the pattern of conflict structure are expressed in the characteristics of the works such as the situation demanding a choice between two(Gwangjang), the confrontational background of the upper village and the lower village(Bangatgol Hyeokmyeong) and the contrast between the market and the war and the theory that both are right and wrong(Sijanggwa Jeonjang). In addition, we examined thematic consciousness derived inevitably from the conflict structure.<BR> The problem from which Lee Myeong-Joon’s choice of the neutralist nation could not escape was the objective situation of ‘death.’ This is an issue that must be discussed although it is meaningful in literature history as a rejection of dichotomously confronting ideology. That writer Choi In-Hoon tried to give new meanings to Lee Myeong-Joon’s death through repeated revisions is also considered an effort to overcome the limitation of ‘neutralist nation=death’ in some way.<BR> The problem that Bangatgol Hyeokmyeong is faced with in giving shape to the Korean War by putting ‘the upper village’ and ‘the lower village’ antagonistic to each other is also an unrealistic element resulting from the self-sufficient space created in the story. This work also involves anachronistic idealism that tries to stitch up the wound of the division through polygamy. In Sijanggwa Jeonjang, cubicalness is achieved beyond simple contrast between ‘market’ and ‘war’ but it leaves the problematic attitude of deferring judgment of the real situation or viewing both as right and wrong.<BR> A problem inherent in the three works is delicate discrepancy between the objective realities and the realities described in the stories. The discrepancy may be considered positively from the aspect of technique or can be pointed out as a mistake from the writers’ immaturity. That is, this is a matter between the structure and thematic consciousness of the novels.<BR> Lastly, what we need to think once more is that a discrepancy between the objective realities and fictional realities should be attributed to the writer but part of it can be attributed to the historical situation of the age. Considering this, in so-called meta-novels, namely, novels in which the writer is the main character, pursuit for writing itself can narrow the gap between the objective realities and fictional realities.
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자유주제(自由主題) ; 인터넷상 지식재산권침해의 준거법에 관한 소고
이성우 ( Seong Woo Lee ) 경성대학교 법학연구소 2013 경성법학 Vol.22 No.-
Every country has traditionally protected intellectual property rights independently in its territory under the territorial principle. As almost all information is digitized and communication media represented by the internet have rapidly developed in the modern information age, information and data protected by intellectual property rights, in particular copyrights can rapidly spread to the world in real time. Accordingly, copyrights can simultaneously be infringed in several countries of the world. The matter to decide locus delicti related to the distribution which occurs all over the world via digital networks such as the internet is the most actively discussed issue in recent years among legal issues surrounding intellectual property disputes. The conflict of law was changed into private international law in Korea in 2001 and completely revised. The regulations governing the protection of intellectual property rights were newly established in Article 24. However, there can be many cases that intellectual property rights can simultaneously be infringed due to content distribution in cyberspace and it is difficult to solve the issue with the principle of the lex loci protectioni in the ubiquitous era such as modern society. Therefore, as the meaning of the border is fading according to the development of the internet, it is required to make much effort rather than any other field to prepare unified rules at the global level. which can be applied to the cyberspace. It is assumed that it is necessary to have flexible attitudes toward The territorial principle related to intellectual property rights and decision rules of governing laws.
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