혼인 및 동거봉양에 대한 과세제도의 문제점 연구

정래용 ( Rae Yong Jung ),김영심 ( Young Sim Kim ) 한국상사판례학회 2011 상사판례연구 Vol.24 No.1

This study focused on the contradiction between taxing temperary two-house posession in the case of the marriage or living with and supporting their parents and the each taxing system for husband and wife or the value of the constitution such as the equality of both sexes, the prohibition principle of the excess or retroactive law taxing and so on. Therefore, this monograph supports the tax exemption for temporary two-house possession in the case of the marriage or living with and supporting their parents. Temporary two-house possession due to the marriage of living with and supporting their arents is not closely relative to the speculation for the property increase. So, it is not reasonable to levy tax on this possession. However, Two-house possession due to the inheritance is considered the same case of these. It is not reasonable also to limit cases and conditions. While each individual property should be controlled, used and earned according to the each taxing system for husband and wife in the civil law, the right of property possession ought to be approved to the holder of a title deed in spite of the contribution of a married couple. Taxing each household according to the marriage, that is, is contradictory to the exclusion of tax exemption. It is reasonable to tax each not household but person according to each-taxing system for husband and wife. Each-person-taxing system principle as the each-taxing system for husband and wife was decided unconstitutional. It was applied to the general taxation of the financial profits and the comprehensive real estate taxes. In addition, tax system for the temporary two-house possession in the case of the marriage or living with and supporting their parents is contradictory. The reason to tax the temporary two-house possession in the case of the marriage or living with and supporting their parents according to the equality of both sexes married is just for the moral duty to keep taxation law in order. However, it is really difficult to find out the balance between public and personal profits and not to be approved. Because, it violates the prohibition principle of the excess on the constitution. It violates the prohibition principle of the retroactive lawmaking taxation, because there was no duty to pay taxes: to tax for the temporary two-house possession in the case of the marriage or living with and supporting their parents is caused by retroactive lawmaking. To sell additional house to avoid the taxation of possessing two houses could violate the right to own property.

Case Variation in Guarani

Yang, Jeong-Seok Korean Society for Language and Information 2010 언어와 정보 Vol.14 No.1

This article is a description of the case variation in Guarani Language, which is a relatively, rarely studied language, and more so about case phenomena. Guarani has two remarkable facts about case. First, it has two overt accusative case markers, which are differentiated by the semantic notion of boundedness as in Jackendoff(1990, 1991). The existence of accusative case markers in Guarani is attested by their behavior in the typical transitive verb sentences, the ability to occur in ECM constructions, and the interpretation of specificity which is parallel to Turkish accusative case marker realization reported in Enc(1991). Second, accusative case forms occur in adjunct positions as well as object positions in Guarani. To capture these peculiar case phenomena, an account based on some recent Minimalist ideas about case checking from Legate(2008), Bowers(2010) is shown to be available.

양면시장개념하의 서비스산업 경쟁력강화 요인에 대한 연구

서창적(Suh, Chang Juck),박진한(Park, Jin Han) 한국서비스경영학회 2013 서비스경영학회지 Vol.14 No.3

This research addresses applying the two-sided market theory which has been studied recently in economics to service industries. In two-sided platform businesses two distinctive customer groups interact each other through a certain platform provided by a mediator affected by indirect network externality. They provide these customers a real or virtual meeting place and facilitate the interactions between members of these customer groups. They essentially act an intermediary between the two groups and create efficiencies by lowing transaction costs and reducing duplication costs. Many significant industries are populated by business based on two-sided market especially in service sector. These included many traditional businesses such as shopping malls, and most Internet-based businesses such as social networks. With characteristics of platform and indirect network externality, competitive factors of two-sided platform businesses in service industry markets can be re-explained differently from the previous theories for one-sided markets. To find and classify these factors, this research proposal goes over previous researches about the two-sided market and studies several cases in service industries. Consequently, we suggest the factors which strengthen competitive advantage for service industries.

Case Variation in Guarani

양정석 한국언어정보학회 2010 언어와 정보 Vol.14 No.1

This article is a description of the case variation in Guarani Language, which is a relatively, rarely studied language, and more so about case phenomena. Guarani has two remarkable facts about case. First,it has two overt accusative case markers, which are dierentiated by the semantic notion of boundedness as in Jackendo(1990, 1991). The existence of accusative case markers in Guarani is attested by their behavior in the typical transitive verb sentences, the ability to occur in ECM constructions, and the interpretation of specicity which is parallel to Turkish accusative case marker realization reported in Enc(1991). Second, accusative case forms occur in adjunct positions as well as object positions in Guarani. To capture these peculiar case phenomena, an account based on some recent Minimalist ideas about case checking from Legate(2008), Bowers(2010) is shown to be available.

양면시장개념하의 서비스산업 경쟁력강화방안

서창적,박진한 한국서비스경영학회 2012 한국서비스경영학회 학술대회 Vol.2012 No.11

The purpose of this research is to apply the two-sided market theory which is being studied recently in economics to service industries. In two-sided platform businesses two distinctive customers group interact each other through a certain platform provided by a mediator affected by indirect network externality. They provide these customers a real or virtual meeting place, and they facilitate the interactions between members of these customer groups. They essentially act a intermediaries between the two groups and create efficiencies by lowing transactions costs and reducing duplication costs. Many significant industries are populated by business based on two-sided market especially in service industries. These included many traditional businesses, such as shopping malls, and most Internet-based businesses, such as social networks. With characteristics of platform and indirect network externality, competitive factors of two-sided platform businesses in service industry markets can be re-explained differently from the previous theories for one-sided markets. To find and classify these factors, this research proposal goes over previous researches about the two-sided market, and researches several cases in service industries as case study analysis. Therefore, to find out factors strengthened competitive advantage for service industries is available.

Analysis and research on dynamic characteristics of 3D braided composite two-stage reducer case

Weiliang Zhang,Xupeng Wang,Xiaomin Ji,Xinyao Tang,Fengfeng Liu,Shuwei Liu,Mingjun Liu,Xiao-Long Gao 대한기계학회 2023 JOURNAL OF MECHANICAL SCIENCE AND TECHNOLOGY Vol.37 No.6

Based on the analysis of the movement rule of 3D five-way braided yarn, the 3D five-way braided case model is divided into three parts: base, case bottom plate and case wall. According to the characteristics of each part, the braiding and forming principle of a 3D five-way composite case was analyzed. Under the assumption of ignoring the influence of friction, bearing and other factors on the system, the differential equations of motion of the two-stage gear transmission system with case were established. The two-stage gear transmission system was numerically analyzed by Euler method, and the influence of dimensionless meshing frequency, clearance, case mass and damping on the dynamic characteristics of the transmission system was studied. After that, high and low frequency disturbance was applied to the input case. The research shows that the damping ratio of the composite case increases and the low frequency attenuation is accelerated due to the decrease of the case mass, so the composite case has better shock resistance to low frequency interference.

다면적 플랫폼 사업자에 대한 공정거래규제

황창식(Hwang Chang Sik) 한국정보법학회 2009 정보법학 Vol.13 No.2

Multi-sided platforms where a transaction takes place among many demand customer groups have become one of the most important business areas due to advancement in technology, including Internet-based technology. However, since the competitive characteristics of multi-sided platforms are quite different from those of traditional one-sided markets, a traditional analysis and approach might cause a serious error and mistake in the new multi-sided platform businesses. Market definition and market dominance determination based on market shares and price-margin analysis might lead to an erroneous conclusion without taking into account indirect network externalities which have greater impact on the utility of a demand group as the number of other demand groups becomes larger. In particular, a high market share in one side cannot give the multi-sided platforms market dominance because indirect network externalities may play a deterrent effect on their ability to increase the price by decreasing demand on one side, then decreasing demand on the other side and then decreasing demand again on the first side (i.e., feedback loop effect). This deterrent effect can become much stronger in case of multi-homing which is common in Internet-based platforms. Thus, these competitive characteristics of two-sided markets must be fully considered in applying competition law to multi-sided platform businesses. However, caution is required when applying the two-sided market theory which has been developed as an economic theory to the actual competition cases. First of all, if the two-sided market theory is so widely expanded that it is viewed that all the sides of the multi-sided platforms constitute a single relevant product market and that competitive analysis is conducted only in connection with similar multi-sided platforms, the likelihood of an erroneous conclusion becomes greater because multi-sided platforms have more sides and conduct various businesses in a complex manner. In order to significantly reduce the risk of an erroneous conclusion, competitive analysis should be conducted side by side, as long as their competitive condition and circumstances are different from each other. In this context, the Supreme Court decision in T-broad Gangseo Cable TV case is significant. The Supreme Court took the right approach in that it acknowledged that a cable TV operator is a multi-sided platform with the characteristics of a two-sided market; determined that there existed different markets between its side relating to the program providers and its side relating to the cable TV viewers based on their different competitive conditions and circumstances; and then conducted an analysis of whether T-broad Gangseo Cable TV has market dominance in the side relating to the program providers where the abusive acts took place. In addition, on the issue of monopoly leveraging doctrine, the Supreme Court held that a multi-sided platform which has market dominance in one side cannot be deemed to have market dominance in the other side merely based on the interaction of demands between two sides. This holding is correct not only from the perspective of the market definition and competitive analysis, as explained above, but also from the perspective of the application of monopoly leveraging doctrine. Monopoly leveraging means an exclusionary act, such as tying, by which a monopoly power in one market is transferred to a neighboring market. It is quite clear that unilateral change in the channel placement of a home shopping channel by the cable TV operator cannot be such exclusionary act. 인터넷기술을 비롯한 신기술의 발달로 다수의 고객집단을 연결해주는 거래장소로서의 다면적 플랫폼이 중요한 사업영역으로 각광을 받고 있다. 그러나 다면적 플랫폼에서는 종래 단면시장에서와는 다른 경쟁적인 특성이 작용하고 있어서 전통적인 경 쟁법 틀을 그대로 적용할 경우 중대한 오류를 초래할 수 있다. 즉, 고객집단간의 상호관계에 따라 각 고객집단의 효용이 달라지게 되는 소위 간접적 네트워크 효과에 의하여 단순한 시장점유율 및 마진 분석에 기초한 시장획정 및 시장지배력 분석은 잘못된 결론에 이를 수 있다. 특히, 다면적 플랫폼의 경우에는 이러한 간접적 네트워크 효과에 따라 한 측면에서 시장점유율이 높다고 하더라도 다른 측면에 미치는 영향으로 인하여 가격을 경쟁수준으로 인상할 수 있는 시장지배력을 갖기가 어려우며, 이는 멀티호밍의 경우에 더욱 뚜렷하여진다. 따라서 다면적 플랫폼 사업에 대한 경쟁법 적용에 있어서는 양면시장적 특성을 충분히 반영하여야 한다. 그러나 동시에 경제학 이론으로 발달해온 양면시장 이론은 실제 경쟁법 사례에 적용함에 있어서는 상당한 주의가 필요하다. 특히, 양면시장이론을 확대하여 다면적 플랫폼 자체를 하나의 별도 시장으로 획정하고 다른 동일 혹은 유사 플랫폼과의 경쟁만을 대상으로 경쟁분석을 할 경우에 다면적 플랫폼이 점점 더 여러 사업영역에서 다양한 기능과 역할을 복합적으로 수행하게 되면 될수록 경쟁분석의 오류를 초래할 가능성이 높아진다. 이러한 점에서 다면적 플랫폼의 각 면의 경쟁양상이 서로 상이한 경우 각 면의 수요집단별로 대체성을 기준으로 경쟁원천을 파악하는 방법으로 시장획정을 하고 그에 따라 경쟁분석을 하는 것이 오류 가능성을 줄이는 방법이 될 것이다. 이러한 점에서 대법원의 티브로드 강서 판결은 큰 의미가 있다. 대법원은 케이블 TV사업자가 다면적 플랫폼사업자로서 양면시장적 특성을 가지고 있으며, PP측면과 가입자측면의 경쟁양상이 상이하다는 점을 근거로 하여 별도 시장획정을 하고 당해 남용행위가 문제되고 있는 PP측면에서 티브로드 강서방송이 시장지배력을 보유하고 있는지를 분석하고 있다는 점에서 타당한 접근방법이다. 아울러, 대법원은 시장지배력의 전이이론과 관련하여서도 다면적 플랫폼 사업의 경우 각 측면의 수요가 상호의존성을 가지고 있다는 점만을 근거로 하여 당해 사업자가 한 측면에서 시장지배력을 가지고 있다고 하여 다른 측면으로 시장지배력이 전이되는 관계에 있는 것이 아님을 판시하고 있는 바, 이는 다면적 플랫폼 사업자에 대한 시장획정 및 시장지배력 판단의 관점에서도 타당하지만 시장지배력 전이이론의 관점에서도 타당하다. 시장지배력의 전이이론은 사업자가 어떤 시장에서의 시장지배력을 매개로 하여 다른 시장으로 시장지배력을 이전, 확대하기 위하여 끼워팔기와 같은 경쟁배제적 행위를 하는 것을 말하는데 티브로드 강서방송이 우리홈쇼핑에 대하여 방송채널을 하위채널로 변경하는 것이 그러한 전이행위에 해당할 수 없음은 명백하기 때문이다.

Case in German and Korean

송석희 한국독어학회 2008 독어학 Vol.17 No.-

본 논문의 목적은 독일어와 한국어의 구조격이 서로 대응 가능한가를 각 언어의 격현상인 격통합(Case syncretism)과 격교체(Case alternation)에서 2단계의미론 (Two-level semantics) 시각으로 비교해 보는 것이다. 독일어의 4가지 격 표지 단어 das/die/den/der은 서로 간에 유표성(markedness)의 격 기능을 보여 주면서 동시에 한편으로는 고유 격표지 기능이 사라지는 중화(neutralization) 경향을 띠고 있다. 이러한 특성은 한국어의 격교체 현상에서도 유사하게 드러난다. 한국어의 격조사 i/ga/eul/reul/ekey/ui은 고유 격 표지 기능을 하면서 동시에 서로 간에 교체 현상이 일어난다. 두 언어 간의 이러한 유사 격 현상을 2단계의미론으로 고찰할 때, 이들 격이 지닌 단계적 유표성 “주격(Nominative)<대격(Accusative)<여격(Dative)<소유격(Genitive)”이 잘 포착이 되고 한편으로 이들 격이 보여주는 중화 특성은 2단계의미론의 격정의 자질인 [±hr, ±lr]의 차원성을 통하여 파악이 되어 진다. 결국, 이론적 시각에서 볼 때, 독일어의 주격, 대격, 여격, 소유격을 표현하는 das/die/den/der와 한국어의 주격, 대격, 여격, 소유격을 나타내는 i/ga/eul/reul/ekey/ui이 점진적 유표성과 동시에 중화 경향을 보인다는 점에서 이들 격은 서로 상응 한다.

Hybrid Flow Shop with Parallel Machines at the First Stage and Dedicated Machines at the Second Stage

Yang, Jaehwan Korean Institute of Industrial Engineers 2015 Industrial Engineeering & Management Systems Vol.14 No.1

In this paper, a two-stage hybrid flow shop problem is considered. Specifically, there exist identical parallel machines at stage 1 and two dedicated machines at stage 2, and the objective of the problem is to minimize makespan. After being processed by any machine at stage 1, a job must be processed by a specific machine at stage 2 depending on the job type, and one type of jobs can have different processing times on each machine. First, we introduce the problem and establish complexity of several variations of the problem. For some special cases, we develop optimal polynomial time solution procedures. Then, we establish some simple lower bounds for the problem. In order to solve this NP-hard problem, three heuristics based on simple rules such as the Johnson's rule and the LPT (Longest Processing Time first) rule are developed. For each of the heuristics, we provide some theoretical analysis and find some worst case bound on relative error. Finally, we empirically evaluate the heuristics.

Hybrid Flow Shop with Parallel Machines at the First Stage and Dedicated Machines at the Second Stage

Jaehwan Yang 대한산업공학회 2015 Industrial Engineeering & Management Systems Vol.14 No.1

In this paper, a two-stage hybrid flow shop problem is considered. Specifically, there exist identical parallel machines at stage 1 and two dedicated machines at stage 2, and the objective of the problem is to minimize makespan. After being processed by any machine at stage 1, a job must be processed by a specific machine at stage 2 depending on the job type, and one type of jobs can have different processing times on each machine. First, we introduce the problem and establish complexity of several variations of the problem. For some special cases, we develop optimal polynomial time solution procedures. Then, we establish some simple lower bounds for the problem. In order to solve this NPhard problem, three heuristics based on simple rules such as the Johnson’s rule and the LPT (Longest Processing Time first) rule are developed. For each of the heuristics, we provide some theoretical analysis and find some worst case bound on relative error. Finally, we empirically evaluate the heuristics.