發明 革新 및 經濟發展

韓唐頊 연세대학교 경영연구소 1963 연세경영연구 Vol.1 No.2

우리나라 주택 건물 및 대지 사용 풍습이 한국 사회 경제 발전에 미친 영향에 관한 연구

한당욱 同德女子大學校 1976 同大論叢 Vol.6 No.1

1. The edge of the eaves of Korean typical house is rised to the sky and it shows us its graceful shape, however, it gives us lots of problems. It sometimes makes quarrel between next door and door on the occasion of repairing one's roof and then it makes our nation's disposition into antagonism finally. By these reasons, we have to rise higher the ground even a bit than next door when we newly build our houses, and accordingly, build a stepping stone of which is a style of stairs and sliding admission way of automobile(Ⅱ-1). 2. These kinds of the stepping stone and sliding admission way of automobile were built on a public way without any exception. Therefore, such an event gives not only interference to the pedestrains, but also defiles the appearance of the street and consequently it makes quarrel finally on account of right and wrong. Accordingly, there is no to be responsible for matter and prevent it and also not any appropriate regulations, however, in the case of other countries, there is public morals each other that no one should be built anything of one's possession on a pubric way except its relating regulations by the government. So its revoval work for the obstacles should be accomplished as one of our new village campaign and accordingly, interfer it by regulations concerned strictly (Ⅱ-2). 3. It is easy for us to see a lucky stone here and there frequently installed at a corner of the residential building, which was derived from the Five Principles of Cosmic Dual Forces. But it obstructs not only traffics but also makes bad impression of the city. Therefore, we must stratch out our new village movement as its administrative policy of correction, and then uproot these social evils and, on the other hand, every obstacle on a public way should be removed by mobilizing policemen. (Ⅱ-3) 4. The direction of gate and the location of the houses have been following the Five Principles of Cosmic Dual Forces and consequently we can speak it figuratively that our East-gate and South-gate are such kinds of thing. On the other hand, there is not any such kinds of gate in our neighboring country, Japna, and any countries in Europe. The North-gate liken rather than others. So it is natural to be selled a building site which is facing to the South or East more expensive than to the West or North. Thus, there is raising a lot of problem in reconstructing the village of country side and choosing a building site. Fro the purpose of correcting it essentially, we must protect ourselves from the Five Principles of Cosmic Dual Foreces, and its available power is only our spirits of Christain, and there is not any hing else except it to be able to correct these events. (Ⅱ-4) 5. As a bad effect upon social economical development, it is doing injury to others that one's toilet room is built near by the road and also its hole for disposal is closed to a public way. So it spoils the beauty of the city greatly. Finally, for the purpose of its correction, its appropriate regulations should be provided in the construction law or dealt with a problem of our business of Saemaul (new village) Movement of the city. (Ⅱ-6)

發明 革新 및 經濟發展

韓唐頊 연세대학교 산업경영연구소 1963 산업과경영 Vol.1 No.1

유럽 공동체 각 나라의 부가가치세에 관한 연구

한당욱 同德女子大學校 1981 同大論叢 Vol.11 No.1

The value added on tax system was origined in France during 1954 for the first time in its history. Later this tax system was adopted by EEC, which was formed and commenced its organizational function in 1958, for the purpose of supporting European Tax League. Especially in the year of 1980, The European Community established a plan to foster monetary league of its member countries, and the success of the execution of the said plan shall largely depend on operation of value added on tax system in its member countries. The characteristics of value added on tax is chiefly the point of simple tax rate. By this merits, especially in the case of France, they issues national bond for the adjustment of supplements along with the coordination of amount of national revenue. Furthermore, on the otherhand, they have adopted the four-step tax rate. But, the adoption of four-step tax rate embraces itself the following two problems: The one is complicate tax administration, while the other is a matter to solve reasonable coordination of tax impositions among the member countries of European Community. In order to cover up the feasible points of the small business enterprises, France adopted the Forfait System. This is a system administratively simplified, including book recordings, in a consideration on pecularity of the small business enterprises. The tax assessment, especially in the case in France, is held once every four years, and for the small enterprises the tax assessment is held once nearly ten years, or so. A great contrast is seen in the tax administration aspect between France and Korea. The advanced countries as France, there also were not a little number of retailer who committed tax evasions, and the government of France, For measures against this matters, had taken an action to strengthening tax imposition to supplement the deficiency. However, in the course of execution of the measures, there was a considerable friction between the government and the small handicrafts bodies, and therefrom, the situation was improved to Puzard Movement. In West Germany the value added on tax system was adopted by its sales tax provisions in 1967. West Germany's standard tax rate is 11 per cent, adjustable rate is 5.5 per cent, and that of France is 20 per cent and 7 per cent respectively. Therefore, France has lower rate than that of Germany. In 1973, Engalnd adopted value added on tax system in their tax administration. In the case as in Engalnd, as they do not have consumption tax, the tax value added was induced through amendment of their indirect tax. By the public notice of Green Paper and White Paper, which was the outlines of value added on tax system, in 1971, the study on this tax system was formally commenced. The selective employment tax of England is a significant tax system for the development of industries. Among the countries in Europe, England is the only country applied value added on tax system to their political affairs. That is, the conservative party of the country, in 1970, had induced value added on tax system through amendment of indirect tax upon their winning in the election. In Korea, as in the time shortly ahead to Presidential election and amendment of the constitution, the comment of leader of Democratic Republican Party to abolish value added on tax system in this early time is also regarded as a fact severely revealing a contrast between the election promises of Korean and England. As mentioned above, the countries in European Community are making an effort to improving their value added on tax system further in their tax administration by covering the feasible aspects. Through value added on tax system, EC is marching toward the achievements of world's greatest goal, unified monetary system, during 1980s, by increasing trading volume within the territories and expanding employments. In Korea, we have finally adopted value added on tax system along with the pattern of taxation of the advanced countries. However, recently there has been arisen much arguments for and against this tax system, and the situation is so far at last improved to the extent that the leader of Democratic Republican Party made a public comment to abolish this system in his campaign promise. As in the case in EC, we have to make a strenuous effort concentrated in the study of this tax system for the unified economic system possibly including Taiwan, Japan, Philippines, and Korea, and through out of the countries in Southeast Asia. (Therefore, the writer will publisize the result of writer's own study on Korea's value added on tax system in forthcoming time.)

어메리커 대 쏘비에트의 후진지역에 대한 경제원조의 비교 원조

한당욱 同德女子大學校 1971 同大論叢 Vol.2 No.1

The aim of this study is to analyze and compare the American aids with The Soviet Bloc Aids to underdeveloped countries from July1, 1945-to June 30, 1960. In Comparison with the America and Soviet aids lack of materials and informations give this study the limitations on development of theory. However following books guided me the success of this work such as H.J.P. Arnold, AID FOR DEVELOPING COONTRIES, LONDUN 1962, JOSEPHS, BERLINER SOVIET ECONOMIC AID, NEW WORK 1958, JOHN D. MONTGOMER, NEW YORK, LONDON 1962. I can have schieved following conclusion: 1. The sum of Soviet economic Aid to less development countries is rather smaler than that of the United States of Ameria but that of Soviet is increasing rapidly year by year. 2. In the definition of aid U.S.A (and The U.N. shares this view) defines it narrowly to mean outrigh grants and net longterm loans for economic purposes. while the Soviet defines it in a mcuh wider sense to embrace everything from grants and loans through short-term exporter credits to straight traiding relations for the ecomomic and political purposes. 3. Generaly, the advantage of Soviet Economic aid is known that in the repayment system their credits and interest can be payed by their local currences or row materials instead of U. S. A. and an other capitelist nations demand dollars, pounds, marks, and francs etc, 4. The Rate of interest of the Soviet Eonomic credits is Lower than in comparison that fo the united States. But recently we canfind that the Russian block productivity in both technicians and invested materials is very lowin comparison with that of United States.

사례연구 A 체육사 (동업 실패의경우)

한당욱 同德女子大學校 1969 同大論叢 Vol.1 No.1

As proffesor rostow indicated in a lecture at Seoul National University 4 years ago Korea Economy is already in the stage of take off. The feature of this Stages is that the economy is growing, rapidly In the micro economy it is meaning that the individual business enterprise which is consisted in whole economy is growing rapidly. But the individual business enterprise which is in such past gowing economy is growing repildy in exterior and faced many conficts in interior. Most of Korean enterprises are middle and small business which are in formed 2-5 milliou won. Most of those business are combined mangement and only 30% of it could be survived. The Aim of this Case Study is to show an example of the combined management in such rapid growing economy which had failed whthin only 6 months Personnel statement Location of Store : d-ga Chong ro, Seoul Type of business : Retail store of sporting goods and indoor installing sporting goods. Mr. Y. who is 55 years old and graduated from a Japanese University is managing retail sporting good's store in Seoul. He had spent his university life as a champion of boxer. Now he is a member of Korean Pro. Boxing Association. Mr. Y's business policy is leaving his business entirely to the employees who are under him. In this policy he can accumulate the capital as many as 15 million won at his own store within pass 10 years. About 3 years ago he has an experiance failed to manage a cooporated business of retailing sporting goosds with a retired Army colonel. Mr. S is 38 years old, graduated from T commercial high School. He had spent his school life as a champion of Judo. He is a sales man of sporting goods such as uniform of Judo etc, which is manufactured in small numbers at his house. He could be intimated with Mr. Y through this business. The charactors of Mr. S are very cheerful and he is a good business man in the commercial tactics. Especially he knows many persons engaged in sporting. He is drinking much and sometimes very wild, and also has a good art of social intercourse. Mr. Y had recognized Mr. S for his such manner through above business. Business Matter One day Feb. '69 Mr. S had introduced Mr. Y to receive a business of sporting goods in the fallowing terms. Monthly Rent for the store : 40,000 won Surety Ship for the store : 200,000 won Premium for the store : 400,000 won A telephon in the store : 230,000 won In adition to that for there is no a constructor of indoor sporting good's installation of gymnasium in Korea, if Mr. S take the Jop as promoter, this store can manage of it he explained himself to Mr. Y. Mr. Y admited to receive the store and invested 650,000 won in cash and 200,000 won value in sporting goods. In the late period Mr. S also invested 630,000 won in cash and 170,000 won valued in sporting goods as of august. However they hand't any written agreement or verval contract for the business matter which in the late caused to bring many problums and conflicts between Mr. Y and Mr. S. One woman book keeper and two sales men have been employed by Mr. S without any coordination with Mr. Y. Also women book keepers who are not professed in the book keeper discharged every or two months. After three months the installation of indoor sporting goods of the gymnagum was finished by Mr. Y's promissory note valued in almost 1,500,000 won. In spite of Mr. S had promissed to him befor the construction was started that Mr. Y will gain at least 500,000 won in net prpfit, but now his return is only 100,000 won. He has so astonishing and suspicious that determined to check entire business and book keeping. He found too much expenses were paid every day and too much improper pay was drawn by Mr. S. Mr. Y declared that he will no more work with Mr. S, and two men had abused each other more than two weeks. Mr. Y insisted that there was too much deficiency in the store due to Mr. S'unusual management such as too much money were spent for his private purpouses. But Mr. S claimed his own way with drunk that there is no any loss in this business. Finally Mr. Y called professor W in business management to analyze this business. Professor W found the book keeping was not recorded in proper way for the book keeper was not well trained as book keeper, he couldn't make any balance sheet or the statment of profit and loss by that firm's book keeping. "Rearly every material was fragmentary, inconsistent, and little value. The book and records of this firm were never audited. No evaluation or recommendation was ever made by professional accountants as to book keeping records or administrative practices which could have facilitated control of the firm and which could have alerted the owner to it's dangerous position". ☆ Even no examination or analysis were made by Mr. Y. or Mr. S. at all. Therefore professor W inevitably had made the balance sheet showing in the chart in gist in according with their oral estimations. Prof. W sugested that this store will not close at once because you would have another losses in the near feuture and could have a good skating season which would mak a certain profits. Hence this business must be operated by bouth Mr. Y and Mr. S or one of them. Finally they agreed at the fallowing terms. 1. Mr. S will take over the sotre. 2. The promissory note valued in 1,300,000 won shall be payed by Mr. S. in the end of Oct '69. 3. 550,000 won shall be payed by Mr. S to Mr. Y by end of Dec, 69 4. He shall give up any claim for this store when any one of above-mentioned term was not carried out. However as of 31 Oct. '69 the promissory note valued in 900,000 won out of 1,300,000 won has been payed Conclusion Most of combined management of the small store is failed to engage the business in Korea due to lack of personality, rationality, harmonization, business arts, written form of agreement, personnel controll, and professional book keeping. ☆ N. H. Broom, and Justin G. Longenecker, Small Business Management, South-Western Publishing co. 1966, p.135