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附加價値稅制에 관한 硏究 : 稅法上의 問題點을 중심으로 Centered on the Problems of Tax Law
高準基 전주대학교 정책과학연구소 1986 정책과학논총 Vol.2 No.-
The Value Added Tax (VAT), Which was introduced to Korea nine years ago in order to modernize its indirect tax system and increase tax revenues, is now the most important tax in Korea in terms of its role in tax administration and the contribution to tax revenues. However various problems have been developed since its initiation many policies implemented to enhance the effectiveness of the system. This study was initiated by the author's recognition that the VAT system cannot be successful as far as the current problems remain unresolved. This study includes theoritical review of the concepts, essence, and the economic consequences of the VAT system and basic structure of the VAT system in many despite of European Contries and Korea. The problem of VAT system in Korean tax law has been analyzed. Legal problems found are the unrealistic criteria for applying the special taxation and inequitable tax burden, between general taxpayers and special tax payers, and among different kina of trades within the special taxation, that stem from the irrational tax rate structure. Special taxpayers are unwilling to take tax invoices because they fear to be a general taxpayer. With respect to the return filing procedure, special taxpayers are undully requested to increase the amount of tax base by tax officials who assist taxpayers' preparation of returns under the present standard rate system. According to the diagnosis, the tax law should be improved as the Original text.
高準基 群山大學校 1995 論文集 Vol.22 No.-
The objective of this paper is the effective management-countermeasure and legal protection for illegal foreign workers in Korea. This paper also to recommend sound policy options concering the illegal foreign workers. The korean goverment should strive towards banning the use of foreign workers. It needs to enforce strict immigration procedures at ports and airports. Otherwise, the problems emerging from the use of illegal foreign workers will only perpetuated and aggravated. Foreign workers should be offered equal treatment to that domestic workers. We have to also handle the labor problem of illegals carefully as a human rights problem. The korean government must not ignore the reality of illegals, must not turn their faces away, and must not keep illegals underground. The korean goverment should find a way to give illegals the same legal protection as documented laborers.
노인학대의 방지와 홀로 사는 노인 지원 및 부양자의 효행 장려 지원에 관한 법률제정에 관한 연구
고준기 원광대학교 법학연구소 2012 法學硏究 Vol.28 No.4
A lot of the issues of the elderly living alone are relevant to elder abuse. Elder abuse are also relevant to the issue of breach of the support by person who is under duty. A lot of the issues of the elderly living alone and elder mistreatment comes from the weakness effect of precious Filial Behavior culture, which we have kept unsullied in our traditional family system. The purposes of this study are to find out improvement Devices of normative system(the establishment of law for integrating) on the Support for Encouragement of Filial Behavior Act, the protection of elder abuse(elder mistreatment), the support of elderly living alone(senior citizens who live alone), the support for a provider who be good to one's parents. In addition to the global tendency of a swift rise in the aged population, the aging phenomenon of the aged population is recently showing more serious aspect. Especially only by the national financial burden of the country in the elderly welfare cost, there is a limit. So such a problem as national financial burden that can be absorbed to some extent by supporting the filial behavior home and forming society respecting or supporting the elderly institutional arrangements are needed. Only by the current Welfare of the Elderly Act cannot cope with the problem of elder abuse problems or supporting for the elderly who live alone, supporting the elderly. Systematization of integrating the Act, by the benefit and protection of the law and through separation from the Act, is needed. it is necessary to combine the current Support for Encouragement of Filial Behavior Acton with encouraging and supporting legal support to the elderly who live alone, and preventing the abuse of the elderly, supporting for a provider who be good to one's parents, and legislation creating an integrated approach is needed .
高準基 한국기업법학회 2004 企業法硏究 Vol.17 No.-
We have actually insufficient social security system against this aging society and have lack of employment even for the aged. In addition, the aged of ours mostly have insufficient or even poor financial conditions. That is why the aged in low income class may critically result in one of social problems. Furthermore, the retirement of the aged employee from economic activities may lead to lower population participating into economic activities. In fact, they have remarkably contributed to the economic growth of Korea over last four decades. If the aged are not properly employed, welfare budget will increase along with lower general labor productivity than now so that national development will remain at standstill. Accordingly, we have to make proactive efforts to enhance the employment of the aged. Methodologically, it is required to approach the employment of the aged in the level of alternative policy for relieving national and social sustenance expenses and overcoming lack of labor manpower, beyond existing social benefit level. For these purports, this study focuses on outlining basic characteristics of labor market for the aged in Korea and examining legal and political challenges in terms of labor market for the aged.