동영상 유통시스템 기반요소에 관한 고찰

김성원 한국문헌정보학회 2008 한국문헌정보학회지 Vol.42 No.1

With the rapid dissemination of Internet and the fast development of IT technology, utilization and circulation of video files through Internet has been widely popularized. To keep playing a central role in information circulation in this ever-changing environment, libraries should pay attention to the circulation of video content, as it emerges to be an important type information resource. In this context, this paper examines the issues surrounding the development of the video content circulation system, while suggesting foundational knowledge required for the development of the system. First, the author reviews the current state of video content utilization and circulation on the internet and examines the related technical developments. Then, the author explains each component of the video content circulation system, while discussing the issues to be considered in the practical implementation of the system. The paper will provide practical guidelines for the librarians in their investigation and/or implementation of the video content circulation service and system. 인터넷의 대중화와 IT 기술의 발전에 따라 인터넷을 통한 동영상 자료의 활용 및 유통이 활성화되고 있다. 성장하는 유기체로서 정보 유통의 중심이 되어야 할 도서관의 입장에서는 새로운 정보원으로서 동영상 정보의 유통에 관심을 기울어야 하는 시점이다. 본 고에서는 이러한 배경에서 동영상 정보자료의 유통을 위한 시스템 구축의 기반을 제시하고자 하는 목적으로 동영상 유통시스템 구축과 관련된 제반 사항을 검토하였다. 이를 위해 인터넷을 통한 동영상 유통현황과 유통활성화의 기술적 기반이 되는 관련 기술 발전현황을 살펴보았다. 또한 동영상 정보자료의 유통을 위한 시스템의 각 구성요소를 소개하였고 실제 구축과정에서 고려해야 할 기반 요소들을 검토하였다. 본 연구를 통해 소개된 내용을 기반으로 실제 동영상 유통시스템의 구축을 검토하는 도서관 실무에 도움이 될 수 있기를 기대한다.

기업의 미환류소득에 대한 세제의 실효성 검증

김도영,강정연,고종권 한국세무학회 2022 세무학 연구 Vol.39 No.4

This paper examines whether the taxation of corporate non-circulation income has a practical effect on the amount of circulaton using the Korean Stock Exchange and KOSDAQ listed firms. In 2015, the government introduced a Corporate Earnings Circulation Taxation system to circulate corporate retained income to households, and established a Investment and Mutual Promotion tax system in 2018 by supplementing the defect of the existing tax system. The sample period is from 2012 to 2020, with a total observations of 18,340. This study examined the effectiveness of the overall tax system by analyzing the pre-tax period from 2012 to 2014, the Corporate Earings Circulation Taxation system from 2015 to 2017 and the newly established Investment and Mutual Promotion tax system from 2018. According to the results, when the circulation amount was investment and wages, no significant change were observed during the Corporate Earings Circulation Taxation period. During the Investment and Mutual Promotion tax period, the tax system was found to have a significant positive relationship for investment and wages, confirming the effectiveness of the tax system. As a result of regression analysis of the effect of taxation on investment by classifying it into investment inclusion type and investment exclusion type, the investment inclusion type in the Investment and Mutual Promotion tax system showed no significant change, and the investment exclusion type showed significant positive relationship, indicating that investment exclusion type is less reduced than investment inclusion type. This study contributes that it analyzed the overall effect of the tax system through the pre-tax period, the Corporate Earnings Circulation Taxation period, and the Investment and Mutual Promotion tax system period. This results can provide important policy implication for the direction of tax system operation. 본 연구는 유가증권과 코스닥시장에 상장된 기업을 대상으로 기업의 미환류소득에 대한 세제가 환류대상 항목에 실질적인 효과가 있는지에 대하여 검증하였다. 2015년 정부는 기업의 유보소득을 가계로 선순환하기 위해 기업소득환류세제를 도입하였고, 기존 세제를 보완하여 2018년 투자․상생협력 촉진세제를 신설하였다. 분석 기간은 2012년부터 2020년까지 9년간이며, 전체표본은 총 18,340개 이다. 본 연구는 미환류소득 세제 적용 이전 기간(2012년~2014년), 기업소득환류세제 기간(2015년~2017년)과 투자․상생협력 촉진세제 기간(2018년~2020년)을 모두 포함하여 분석하였으며, 세제적용 대상기업과 세제적용 대상이 아닌 기업을 구분하여 분석함으로써 전반적인 미환류소득 세제의 실효성을 검증하였다. 분석결과, 기업소득환류세제 기간에는 환류대상 중에서 투자와 임금은 유의적인 결과가 나타나지 않았지만, 투자․상생협력 촉진세제 기간에는 투자와 임금에서 유의적인 결과가 나타나 미환류소득 세제의 실효성을 부분적으로 확인할 수 있었다. 투자포함형과 투자제외형으로 분류하여 투자에 대해 세제의 효과를 분석한 결과, 투자․상생협력 촉진세제에서 투자포함형은 유의성을 보이지 않았으며, 투자제외형은 유의미한 양(+)의 값을 보여 투자제외형이 투자포함형보다 상대적으로 투자가 적게 감소하는 것으로 나타났다. 본 연구는 미환류소득 세제 이전 기간, 기업소득환류세제 기간과 투자․상생협력 촉진세제 기간을 포함하여 전반적으로 미환류소득 세제의 효과를 종합적으로 분석하였다는 점에서 의의가 있으며, 미환류소득 세제의 운영 방향에 중요한 정책적 시사점을 제공할 수 있을 것으로 기대한다.

기업의 유보소득 과세제도가 투자, 배당 및임금 증가에 미치는 영향-기업의 미환류소득에 대한 법인세를 중심으로-

이용주,윤태화 한국세무학회 2018 세무와 회계저널 Vol.19 No.6

The Korean government introduced the corporate earnings circulation taxation system for three years(2015-2017) in order to circulates corporate income to the household through investment, dividend and wage increase. This was due to the need for active policy measures considering the concern about the low-growth structure and the widening gap between corporate income and household income. This study analyzed the effect of the corporate earnings circulation taxation system on investment, dividend and wage increase through an empirical analysis using the financial data(2012-2017) of companies listed on the securities market and the KOSDAQ market. According to the result of analysis, the system showed a significant positive relationship with investment and cash dividend. It means that the system had the effect of increasing the investment expenditure and cash dividend of the applicable companies. Among the applicable companies, in the case of the companies that selected the investment inclusion type, the system showed a significant relationship with investment while in the case of the companies that selected the investment exclusion type, the system did not show a significant relationship with investment. On the other hand, the system did not show a significant relationship with wage increase. It means that the applicable companies did not raise wages since it was difficult to raise and then lower wages due to its downward rigidity. This study systematically analyzed the effect of the corporate earnings circulation taxation system implemented from 2015 to 2017 at the time of obtaining the financial data for the entire period of application. The result of this analysis can provide important implications for investment and mutual cooperation promotion tax system, which was introduced as a substitute for the corporate earnings circulation taxation system in 2018. In addition, the corporate earnings circulation taxation system did not show a significant relationship with wage increase, suggesting that wage requires a comprehensive approach with other systems such as labor market supply/demand, wage policy and financial support. 정부는 기업소득을 투자, 배당, 임금 증가 등을 통해 가계로 환류하는 선순환구조를 유도하기 위하여 기업소득환류세제를 2015년부터 3년간 도입하였다. 당시 우리 경제가 저성장구조의 고착화가 우려되고 기업소득과 가계소득 간의 격차가 확대되고 있는 상황에서 적극적인 정책대응 필요성이 제기됨에 따라 동 제도를 도입한 것이다. 본 연구는 유가증권시장 및 코스닥시장에 상장된 기업의 2012년부터 2017년까지의 재무자료를활용하여 회귀분석 및 단일변량분석을 통해 기업소득환류세제가 투자, 배당 및 임금 증가에 미치는 영향을 실증적으로 분석하였다. 실증분석 결과, 기업소득환류세제의 시행이 투자 및 현금배당과 유의한 양(+)의 관계를 나타냈다. 즉, 기업소득환류세제의 시행은 기업소득환류세제 적용대상기업의 투자지출 및 현금배당을 증가시키는 효과가 있는 것으로 나타났다. 특히, 기업소득환류세제 적용대상기업 중에서 투자포함형을 선택한기업은 투자와 유의한 관계를 나타냈지만, 투자제외형을 선택한 기업은 투자와 유의한 관계를 나타내지 않았다. 반면, 기업소득환류세제의 시행은 임금 증가와는 유의한 관계를 나타내지 않았다. 이는오늘날과 같이 급격한 환경변화로 경영여건이 불확실한 상황에서 임금을 올리면 낮추기 어려운 경직성이 있어서 기업소득환류세제 적용대상기업이 임금을 증가시키지 않은 것으로 볼 수 있다. 본 연구는 2015년부터 2017년까지 시행된 기업소득환류세제에 대하여 그 적용기간 전체에 대한재무자료를 확보한 시점에서 기업소득환류세제의 시행 효과를 체계적으로 실증 분석하였다는 점에서 의의가 있으며, 이러한 분석결과는 기업소득환류세제를 대체하여 2018년부터 시행된 투자․ 상생협력촉진세제의 운영방향에 대하여 중요한 시사점을 제공할 수 있을 것이다. 또한 기업소득환류세제의 시행이 임금 증가와는 유의한 관계를 나타내지 않았는데, 임금은 노동시장의 수급상황, 임금정책, 재정지원 등 다른 제도와 함께 종합적으로 접근할 사항임을 시사한다고 볼 수 있다.

공항 여객터미널 여객동선체계에 관한 연구

박정근(Park, Chung-Keun) 한국실내디자인학회 2010 한국실내디자인학회논문집 Vol.19 No.3

At a passenger terminal which is a core facility of a large-scale airport, users are not easy to recognize its space and to approach each facility by composition of large-scale space not recognized at a glance and arrangement of complicated functional space. Such a passenger terminal should be designed by putting a focus on functionality, safety and convenience since diverse passengers use it. At a passenger terminal, a lot of passengers’ circulation followed by diverse purpose appear. Therefore, it needs a lot of functional space and space to satisfy passengers’ demands. When circulation is planed, it should be designed by a systematic standard. The study was carried out on the basis of international airports, considering features and functions of airport circulation system. In kind of circulation in passenger terminal of an airport, there are user’s circulation (passenger’s circulation, employee’s circulation and service circulation) and baggage circulation. The study examined passenger’s circulation which was a major circulation of passenger terminal out of user’s circulation. The study examined elements which had an effect on circulation system at a large-scale airport passenger terminal and basic data for an efficient circulation system standard of passenger terminal through case analysis of passenger terminal circulation systems at international airports.

도시생태기능 회복을 위한 물순환체계 평가 개선 연구 : 지하개발평가지표 개발과 적용을 통한 구도심과 신도시 비교

이찬솔(Lee, Chan Sol),조수민(Cho, Soo Min) 한국지적정보학회 2021 한국지적정보학회 학술발표대회 논문집 Vol.2021 No.12

국내의 도시 물순환체계에 대해 공간적으로 평가하는 대표적 지표인 생태면적률은 독일BFF제도로부터 차용되는 과정에서 발생하는 한계를 지닌다. 따라서 현 생태면적률이 지표면 중심으로만 평가되고, 국내에 성행하는 지하개발과 관련된 물순환평가가 부재하다는 문제를 인식하였다. 이에 물순환측면에서 지하개발을 평가하는 지표를 개발하여 지표면 위주로만 물순환 평가가 진행되는 생태면적률을 보완하고자 한다. 본 연구에서 개발한"지하물순환건전성지표"는 연구에서 수행된 지표개발체계를 거쳐 개발되었고, 지표를 구성하는 각 평가항목은 국토지반정보포털, 국가지하수정보센터 등에서 제공하는 지적정보를 융합하여GIS공간분석기법에 적합한 형태로 도면화하였다. 연구방법으로는 기존 물순환체계 평가지표인 생태면적률과 개발된 지표인 지하물순환건전성지표를 GIS도면분석기법을 통해 대상지에 적용 후 분석하였고, 도출된 결과 비교를 통해 지하개발이 물순환기능에 미치는 영향을 평가해보았다. 물순환체계 중 지표면 위주의 평가항목들로 구성된 기존 지표인 생태면적률만을 적용했을 시에는 신도시가 구도심에 비해 물순환기능이 매우 우수하다고 평가되었다. 반면 지표면의 물순환성을 평가하는 생태면적률과 지하개발에 따른 물순환성을 평가하는 지하물순환건전성지표를 함께 진행한 보완된 물순환평가 시 신도시가 구도심보다 물순환기능이 열악할 수 있다고 평가되었다. 이를 통해 고도의 지하개발을 통해 지표면 녹지율을 확보한 신도시가 구도심보다 물순환 측면에서 보다 열악한 도시생태환경을 지닐 수 있다는 결과를 도출하였다. 즉 이와 같은 결과는 기존 물순환평가 방법인 생태면적률이 국내 도시의 물순환기능을 평가하는 통합환경계획지표로써 한계가 있음을 증명하며, 물순환기능을 공간적으로 분석 시, 생태면적률과 지하물순환건전성지표가 함께 진행될 때에 지하개발이 성행하는 국내도시의 물순환기능을 평가할 수 있는 타당한 방법임을 제안한다. The ecological area ratio, a representative indicator of the spatial evaluation of the domestic urban water circulation system, has limitations that arise in the process of borrowing from the German BFF system. Therefore, it was recognized that the current ecological area ratio was evaluated only as the center of the surface, and that there was no water circulation evaluation related to underground development prevalent in Korea. Accordingly, by developing an index that evaluates underground development in terms of water circulation, it is intended to supplement the ecological area rate in which water circulation evaluation is conducted only on the ground surface. The "groundwater circulation soundness indicator" developed in this study was developed through the index development system, and each evaluation item constituting the indicator was drawn in a form suitable for the GIS spatial analysis technique by combining intellectual information provided by the National Geotechnical Information Portal. As a research method, the ecological area ratio, an existing water circulation system evaluation index, and the underground water circulation soundness index, which were developed, were applied to the target site through GIS drawinganalysis, and the results were compared to evaluate the effect of underground development. When only the ecological area ratio, an existing indicator consisting of surface-oriented evaluation items, was applied among the water circulation systems, the new city was evaluated to have a very good water circulation function compared to the old city center. On the other hand, it was evaluated that the water circulation function of the new city could be worse than that of the old city during the complementary water circulation evaluation conducted by the ecological area rate of the surface and the underground water circulation soundness index of underground development. This allows the landscape is highly secure rate of melt the surface through the underground development of new city more poor cities can have the ecological environment in terms of a nasty temper water circulation results. In other words, these results prove that the existing water circulation evaluation method using GIS has limitations as an integrated environmental plan index to evaluated the water circulation function of domestic cities, and suggest that underground development is a valid way to evaluate the water circulation function.

김춘수 시집 『타령조 · 기타(其他)』의 기호 체계 분석

박창민(Park Chang-Min) 중앙어문학회 2010 語文論集 Vol.45 No.-

This study is, based on the premise that the nonsense poetry of Kim Chun Soo is interpretable, interprets the meaning of nonsense poetry by analysing its symbolic systems. The symbolic systems of Taryungjo and other works(타령조 · 기타) are classified into dual primary system, circulation system and triple primary system. For each system, one example is selected to be under precise analysis and two or three are denoted briefly. 「Tear(눈물)」, as an example of dual primary system, represents the awareness of finitude that belongs to terrestrial beings, and the climax of sadness accordingly. The tragic sadness therefore comes from the self-awareness of finitude which can not be transcended. 「Full moon(보름달)」, as an example of circulation system, represents the nihilistic thoughts and the growing sadness accordingly. The nihilistic thought enters a state of enlightenment so that it can be defined as the transience of life against the unapproachable idea. The tragic sadness in Kim Chun Soo's Taryungjo and other works(타령조 · 기타) therefore comes from the nihilistic thoughts which is regarded as the motive of his poetry instead of the meaning in itself. 「My God(나의 하나님)」, as an example of triple primary system, represents the deconstruction of binarity. The works of the triple primary system are composed of the works fanning deconstruction of binarity and the deviated works. The deviated works deconstruct the binarity to eliminate the meaning, which is so called the mechanism of nihilism. It may be quite difficult to interpret the entire nonsense poetry of Kim Chun Soo. Nonetheless as we take a close examination of his individual works which are classified as nonsense poetry and make a detailed analysis of his overall poetry, the poetic outlook of Kim Chun Soo should be identified in the proper sense of the word and suitably evaluated in the literary perspectives as well.

무균돼지 사육시설의 동선계획에 관한 연구

권순정 한국의료복지시설학회 2006 의료·복지 건축 Vol.12 No.3

At the moment, a lot of interest in the research on Gnotobiotic Pigs are increasing in order to produce alternative human organs. So, it is very important to design and build proper housing facilities for Germ Free Pigs. Among the design issues related to Gnotobiotic Pigs' farms, circulation system takes a high position because it carries an important role in keeping the pig's housing environment aseptic. Considering those, this study aims to propose the guidelines for the design of circulation system in Germ Free Pig's facilities. The results of this study are as follows. At first, functional areas of Germ Free Pigs' facilities have been divided into three categories according to the clean level; aseptic area, semi-aseptic area, and non-aseptic area. Secondly, the basic principles of circulation system have been proposed. Finally, circulation system of Gnotobiotic Pigs' facility has been explored as a form of diagram according to the circulating subjects. These include human circulation, pig's circulation, and goods' circulation. This study has some limitations in that it is transcendent and lacks empirical evidence. Despite of some weaknesses, it is expected to give some useful guidelines for the design of circulation system in Germ Free Pigs' facilities.

Analysis of natural circulation behaviors and flow instabilities of passive containment cooling system design for advanced PWR using MARS-KS code

Kim, Kyung Mo,Lee, Dae Hyung,Bang, In Cheol Elsevier 2020 INTERNATIONAL JOURNAL OF HEAT AND MASS TRANSFER - Vol.147 No.-

<P><B>Abstract</B></P> <P>Several design basis accidents such as loss of coolant accident (LOCA) and main steam line break (MSLB) of pressurized light water reactor could threaten the integrity of containment building by increasing containment temperature and pressure. Although containment spray systems (CSS) have been installed for the depressurization of containment against the accidents, iPower nuclear power plant requires additional passive safety system design to provide for malfunction of CSS. Therefore, passive containment cooling system (PCCS), which consists of passive containment cooling tank (PCCT), heat exchanger modules, and connection pipelines, is under development. The natural circulation behavior of the PCCS is an important hydraulic phenomenon for the guarantee of decay heat removal capacity, required to satisfy the safety acceptance criteria. Especially, flow instabilities, which could threaten the structural integrity and enlarge the performance uncertainty of the system, have been reported for multi-channel heat exchangers operating with natural circulation like present PCCS design of iPower reactor. In this study, the natural circulation behaviors of iPower PCCS according to various operating conditions and design parameters (elevation of returning pipeline) were analyzed by MARS-KS code to observe the flow instability phenomenon inside the system. Two types of flow instabilities, flashing-induced instability and density wave oscillation were observed in the PCCS with different heights of returning pipeline. Through additional analysis on flow stability map of PCCS design, effects of mitigation strategies (system pressure and flow resistance) on natural circulation behavior of the system were quantified. The analysis results provide physical insight on possible flow instability and its mitigation strategies, that would be crucial information on designing natural circulation-driven multi-channel heat exchanging system consisting of more than two heat exchanger modules.</P> <P><B>Highlights</B></P> <P> <UL> <LI> Natural circulation behavior of multi-channel heat exchanger PCCS was analyzed by MARS-KS code. </LI> <LI> Two types of flow instabilities were observed according to PCCS designs. </LI> <LI> Mitigation strategies on flow instability of PCCS were quantified with stability maps. </LI> </UL> </P>

중국의 토지도급경영권제도에 관한 연구

박성률(Piao Xing lu),배성호(Bae Sung Ho) 한국부패학회 2016 한국부패학회보 Vol.21 No.4

중국 공산당 제11기 중앙위원회 제3차 전체회의에서 반포된 가정토지도급책임제(家庭联产承包责任制)는 중국 농업경제와 사회의 발전에 많은 공헌을 했다. 그러나 사회의 발전에 따라 가정토지도급책임제는 현재의 산업구성에서 농촌경제를 속박하고 있다. 따라서 토지도 급경영권제도를 개선하는 과정에서 토지도급경영권의 유통의 개선은 필수적인 수단이다. 토지도급경영권의 합리적·합법적인 유통은 농촌의 토지자원을 최적으로 배치하고 농촌경제를 발전시키는 전제가 된다. 토지도급경영권은 중국 농촌토지법제의 주요한 내용으로서 농촌경제의 발전에 많은 영향을 준다. 현재 농촌에서 토지도급경영권의 유통방식은 토지도급법의 규정에 따라 도급이전, 임대, 양도, 교환, 투자, 저당의 6가지가 있는데, 유통방식에 관한 적용조건과 규범 등의 구체적인 내용은 규정하지 못했다. 따라서 이러한 유통방식의 구체적인 불명확성과 토지도급 경영권의 기한, 농촌단체의 권리·의무에 관한 규정의 미비, 관련입법의 정체, 농민들의 토지에 대한 의존성 등의 문제점 때문에 토지도급경영권의 유통은 실무에서 많은 문제가 되고 있다. 이러한 문제는 토지도급경영권 유통의 활성화를 저해시키고 농촌경제의 발전과 토지제도의 개혁을 제한하고 있다. 이러한 문제에 대해서 우선 법적인 문제를 해결하여 토지도급경영권 및 그의 유통에 관한 규정을 개선하여 권리주체의 권리와 의무를 정해야 한다. 따라서 농민들을 보호할 수 있는 기본적인 수단을 마련한 다음에 토지시장에서 시장의 질서를 세우고 절차를 규범화하여야 한다. 마지막으로 토지도급경영권 유통의 최후의 보루로서 토지도급경영권의 구제체제에 관한 개선이 요청된다. 이 연구에서는 토지도급경영권 유통의 활성화를 위해 입법에 관한 개선, 농촌보장제도에 관한 개선, 토지시장에 관한 개선, 권리의 구제체제에 관한 개선의 4부분으로 문제점을 고찰하고 개선방안을 모색하고자 한다. Since The Third Plenary Session of the 11th Central Committee, the household contract responsibility system made a great contribution to developing rural economy and rural community in China. But with the development of the society, the system has begun to limit the development of the rural economy in today s industrial composition. Reform and perfect The system of the right to the contractual management of rural Land in China has become a common voice in the theoretical and practical realm in recent years. The circulation of land contract management right is a core link for solve the current issues and reform Rural land contract and management right system. The legalisation of The system of the right to the contractual management and the reasonable circulation of land contract management right is the prerequisite of Optimize the allocation of rural land resources and Promote the development of rural economy. Land contract management right is the most important content of rural land system in China,whichinfluencesthedevelopmentoftheruraleconomy. About the rural land contracting right of management circulation. there are six main ways according to Rural Land Contract Law-Subcontracting, rent, transfer, exchange, shares, mortgages. But there are not a specific and clear provision about applicable conditions and scope. In view of the present situation, This sort of uncertainties and the deadline problem problom about land contract management right, In addition to, the imperfection of the rule about rights and obligations of the rural collective economic organizations, farmers dependence on land, hysteresis of Related legislation. This series of questions makes The circulation of land contract management right gets more difficult in practice. On the one hand, influencing the activity of Circulation of land contract management right, on the other hand, limiting the development of rural land reform and economic development. According to this problem, first of all, the related rules about the rural land contracting right of management circulation should be perfected. In the meantime, conscientiously implement all plans for basic security system of rural society. After a soild foundation, then, the establishment of Rural land marketneworder, the specification of circulation procedure, and the establishment of a perfect arbitration system will be set out to carry it through. This article proposed the improvement plan regarding the activity of Circulation of land contract management right through the following points: the related legislation, the Social Security of peasantry, land markets, supervision and administration, arbitration.

美國法上 不動産去來 流通의 保護에 관한 硏究

金秀吉 (Kim Soo-Gil),金祥燦(Kim Sang-Chan) 한국법학회 2005 법학연구 Vol.19 No.-

The real estate registration system publicizes the relationship between actual occurrences in the real estate situation and property rights by recording the related details, especially the specific details about real estate rights, in the registration book. By doing so, it prevents any unforseen damages for people who carry out real estate transactions. Furthermore, it is a public system which has an important function which seeks to achieve a safe and speedy transaction. The registration system not only publicizes the ever-changing property rights in the real estate field, it confirms the land boundary which leads to taxation. It also has a role in confirming the owner who will ultimately become the tax payer. In other words, it functions as the basic foundation of tax collection. In the beginning of the 1980's, Korea legislated a law called the 'Related Law Concept of Public Ownership of Land in Korea' to prevent clandestine land investments for individual benefits. And in 1990, it legislated the 'Special Measures Acts of Real Estate Registration'. Following this, in 1995, the Related Law of the Name Registration of the Actual Land Owner' was legislated. These laws all have the goal of preventing illegal actions which manipulates the real estate registration system such as clandestine land investments, tax and law evasion, In the case of Korea, the land registration of the whole country has already been completed and because the data has become computerized, it is possible to search the names of the real estate owners through the electronic resources leading to the foundation of a much easier system process of land taxation. However, this system can be said to be still lacking in securing safe real estate transactions. Within the real estate registration system which publicizes the situation of the property rights changes according to private law, there is a system of registrating the title of the real estate and the separating and submitting of the deed. In the case Korean registration system, the system of registrating the real estate as it is in Germany and France is used. In Germany, by giving the power of public trust to the registration system, it secures the safety of the receiver as well as the transaction itself. This means that even the people who put their trust in a false registration will be protected by the power of public trust. Although the French law does not acknowledge the power of public trust in the registration system, it does try to secure the safety of the transactions by including the notary or the real estate agent in real estate transfers, In case of Korea which has adopted German formalism in the real estate registration system, it does not acknowledge the power of public trust in the registration system. As a result, even within a transaction which trusted the registered owner as it is recorded in the book, one can't eliminate the possibility that he is not the rightful owner and another person who does not appear in the records may demand his rights. Therefore, in order to promote the safety of real estate transactions, it has been continuously pointed out that there is a need to fortify the registration system. Some examples of fortification would be the endowing of public trust as a de lege ferenda, and on top of that, an active participation of the notary or the judicial scrivener in the real estate transactions. In America which adopts a system where the deed is separated and submitted, it attempted to implement the Torrens System regarding real estate titles but it failed. However, it is now trying to promote the safety and protection of the circulation of real estate transactions in another way. The aspects which stands out in this method is that the safety of the transaction is preserved in a private way away from the national jurisdiction. Also, the title insurance system and the escrow system are integrated. Taking these aspects into consideration, th