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Although the current Constitution prescribes that the nation should secure substantial equality of economic opportunities and maternal protection for women, the burden of childbirth and care severely obstructs women’s after-birth economic activities. Based on recognition of this problem, this study suggests practical plans to revise tax laws to help effectively after-birth women employed through the tax system as below. First, deduction for child-fostering expenses and educational expenses should be modified into tax credit and private eduation expenses for elementary school students should be applied to deduction for eduation expenses. Second, overall deductions should be increased for married female employees and married couples should choose their tax filing status between current individual-based taxation and couple-based taxation. Third, maternity leave benefit should be deductible from employer’s taxable income or creditable from employer’s tax liablities. Fourth, tax credit for expenses of acquiring and operating workplace childcare center should be increased and exempt from alternative minimum tax. Furthermore, land acquisition cost should be included in those expenses and creditable from value added tax liabilities. Fifth, after-birth self-employed women should also be applied to tax credits and their business should be filed through the simplified tax return system. Sixth, deduction for married women should be increased and specifically augmented for after-birth women who inevitably have to work for a living. Seventh, firms to adopt the purple job, which effectively helps male spouses share childcare burden and female spouses’ career continue during childcare period, should be regarded as the small and mid-sized firms in the tax system and applied to the superdeduction for employees’ wages. Firms to adopt alternative work schedule should be treated similarly in the tax system. Last, current requirements for EITC should be mitigated to expand into after-birth women who inevitably have to work for a living and should be classified based on whether female spouses bear childcare burden or not.

INTERPOL is an international police cooperation organization for exchanging required information and conducting criminal investigation through mutual assistance among the member states in order to prevent and suppress international crimes. The international mutual assistance in criminal investigation is divided into the case of conducting investigation via INTERPOL and the case via diplomatic channel based on the International Criminal Justice Mutual Assistance Law and the Extradition Law. The former has the advantage of being able to quickly and efficiently conduct criminal investigation through mutual assistance, but its lack of legal binding power creates the human rights infringement issue for the criminal. In the case of the latter, it is the opposite case. Accordingly, there is a need to find a balance and harmony between the two. For the purpose of efficiently utilizing INTERPOL, it is necessary to expand the scope of criminal investigation through mutual assistance via INTERPOL based on the laws and ordinances related to the International Mutual Assistance in Criminal Investigation & Extradition, and request for provisional arrest via INTERPOL, and come up with a provision for acknowledging the effect of the red notice as equivalent to that of provisional arrest request. If these measures are not feasible, another way is to enact laws and ordinances related to comprehensive and integrated INTERPOL cooperation. On a practical level, it would be necessary to expand the organization and personnel in charge of INTERPOL, as well as increase the number of overseas resident police officers dispatched to assist the INTERPOL activities. Ultimately, it would be necessary for the INTERPOL headquarters to enact laws and regulations with internationally common effect like that of the UN.

This research paper analyzes the Supreme Court decision(2008Da97218) delivered on September 16, 2010. The Court deals with the issue on how to view the legal effect of set-off by one of the pseudo joint-and-several liability debtors or debtors. The set-off expects fairness between neither with convenience of the settlement as a system to let a bond and the debt of the mutual interval become extinct with an equal sum and has a function of the security for the bond of the mutual interval. The reasons for decision are divided into the major opinion and minority opinion. The majority opinion ruled that, in the event that one of the pseudo joint-and-several liability debtors offset her claim against the creditor's claim, the debt-extinguishment effect by the set-off works on the other debtor(s) as well. The Court reversed the Supreme Court rulings heretofore which had ruled that the set-off by one of the pseudo joint-and-several liability debtors has no effect whatsoever the other debtors. The Court judges that set-off can be regarded as the same means as repayment. The case should possibly be an important judicial precedent. And the new judgment mentioned above, therefore, can be understood to be of high precedent value in regulating the legal principle on the pseudo joint-and-several liability debtors

The Civil Law requires a strictness in the way of Will to prevent legal troubles in advance, since Will is a final self expression of a testator and becomes effective legally after his death. So the Civil Law recognized the way of Will as an effective Will only when it meets complicated conditions and procedures which are disciplined by the Civil Law. By the way, the strictness and complication of this way of Will could cause a social happenings as like an evasion or a denial of Will behavior could be a interruption of a testator's private action. This happening would be no problem when the frequency in use of Will is low, but the should consider the counter plan as the frequency becomes increasing and the freedom of Will is recognized as an important value. Therefore, the condition of Will Form of Notary document should be lightened and complemented more of less, a shown in the foreign precedent theory concerning Will Form of Notary Document, and in the Notary Act which is the subsidiary Civil Law. Actual condition among the conditions of Will Form of Notary Document should be applied strictly in the way of Will, and should be invalid when they are against it. When a condition among conditions of Will Form of Notary Document, which doesn't fall under the actual condition, corresponds to an identity, a real Will, and Will Form of testator, the explanation should be lightened of Will notarial system should be operated flexibly to get rid of an uncertainty of testator's real-Will, then the legal effect could be regarded as valid. We could substitute oral by writing, read by interpretation which are in the Civil Law Article 1068 about Will Form of Notary Document. However we should prepare the legal complementary system to discern a certainty of Will existence, the real mind of testator, to protect the freedom of Will who are deaf and dumb, and just in the case of lost, damage, forgery alteration of Will Form. Then essential examination about system and law which are related with Will Form of Notary Document is required rather than lightening of the way of Will.

A reservation to treaty, which purports to exclude or modify the legal effect of certain provisions of a treaty or of the treaty in the application to the State or to the international organization which formulates the reservation, usually results in valid one or invalid one. Among these, there is no special issue resulted from a valid reservation in relation to the formation of treaty. In case of an invalid reservation, however, it is necessary for a few problems to be discussed in order to searching for the reasonable method to develop treaty regime. The problems are as follows; what is the legal effect of an invalid reservation itself? and what are the consequences of that invalid reservation? A reservation that does not meet the conditions of formal validity and permissibility is null and void, and therefore devoid of legal effect. One aspect of the normal consequence of the impermissibility of a reservation is that its author does not have the benefit of the reservation. A reservation is or is not valid, irrespective of the individual positions taken by State or international organizations in this connection and, accordingly, its nullity is not a subjective question or a relative matter. The purpose of the phrase “null and void” in the ‘ILC Draft Guidelines on Reservations to treaties’ is to recall that this nullity is not dependent on the reactions of other contracting States. There are largely two possible consequences for reservations held to be invalid. First, the incompatible reservation may be said to invalidate the state’s instrument of ratification, so that the state is excluded from the treaty as a whole. Second, an incompatible reservation may be severed from the state’s instrument of ratification, leaving it as a party to the treaty without the benefit of its reservation. Considering on the principle that underlies treaty law, which is the principle of consent, the deciding factor is still clearly the intention and will of the State that is the author of the invalid reservation. Entry into force is no longer simply an automatic consequence of the nullity of a reservation, but rather a presumption. It, however, should be borne in mind that the author of the reservation wished to become a contracting party to the treaty in question. It is certainly wiser to presume that the author of the reservation is part of the circle of contracting States or contracting organizations in order to resolve the problems associated with the nullity of its reservation in the context of this privileged circle. Especially, in regard of human rights treaties, it should be encouraged to continue their current practice of entering into a dialogue with reserving States, with a view to effecting such changes in the incompatible reservations as to make it compatible with the treaty.

The purpose of this study is to analyze the legal protection system of trade secrets in Korea from a standpoint of secrecy and management, and show the guideline in comment and legislation. Trade secrets became the legal protective object in the early 1990s in Korea through the revision of the Unfair Competition Prevention Law by the external factor, that is, demand of international harmony on the system of intellectual property. In the consequence of this reason, the company and the nation are rarely concerned about the legal protection system of trade secrets, and lawsuit is changed. Economic espionage is increased and the company and the nation’s concerns and lawsuits on trade secrets are increased. As a result, the legal protection system of trade secret is fixed as necessary in Korea. In this essay first look at the existing argument for secrecy and management requirement in Trade secret law. In addition, it examine the secrecy and management guideline in Korea and guideline’s a point in drawback. The essay then examine critical discussion of existing argument ; a brief history of Trade secret law, new argument , the standard justifications and the potential benefits for the secrecy and management. The existing argument is no standard justifications and verification of potenial benefits. It might be able to deny the protection for trade secret law because the negative discussion is too critical. So, the standard justifications and potential benefits should be analyzed more carefully before any decision about the secrecy and management requirement is made. Also nature and level of trade secrecy and character and practice of industry should be analyzed more carefully. Then it should define the reasonable and effective secrecy and management of trade secret law.

Procuration system is defined to be an institution that another person presents or accepts an expression for the principal so that the effect of law happens on the principal. In addition, in the case of representation of mandate, it is an expansion of private autonomy in the sense that one, with own intention, lets the third person commit a legal act and receives an effect. In the case of legal representation, the legal incompetent commits a valid legal act through a legal representative, and it has a function of supplementing private autonomy. However, it can be considered as an expansion of private autonomy in the respect that it creates a legal effect to the principal, for the principal on the premise of the intention of the principal. Merely, in the case of legal representation, it is considered to be different because the right of representation is granted under the law. All procuration system should not deviate from this original and characteristic. It is called an abuse of the right of representation when a representative works for himself or the third person, not for the principal who entrusts the right of representation. A number of theories exist for the case that the representative's action which corresponds to this happens. On the other hand, it causes another problem if procuration system, which is administered within a certain system, is able to fail to speak for the principal's opinion and profit. Procuration system is not always such in charter procedure, but it is considered somewhat meaningful because there exists a very unique phase, which is hardly found in general administration of procuration system. Charter procedure is commonly the most complicated among the administrative procedures, so the procuration system upon it seems to have a very peculiar characteristic. Other than the basic point that procuration system is managed for the principal himself, there might be various purposes such as stabilization of foreign relationship, effective management of related procedures, and etc. On charter procedure, procuration procedure seems to excessively emphasize the effectiveness of administrative procedure, among those several purposes. It is seen from the considerable amount of contents managed in charter procedure, other than the same points with civil law and the Civil Proceedings Act.Especially, about the management of comprehensive mandate system and appointment of sub-agent, the system is thought to be working for the comfort of representative more than for the effectiveness of procedure.Also, not a few of the contents, which regulate the unique produration system about charter procedure, are managed only with the basis related to the enforcement regulation format. Although it does not mean that these respect aught to be prescribed under the law, it needs a change, considering the fact that the recent tendency of legislation is trying to arrange legal basis as much as possible. Also, a problem of interpretation occurred while trying to include excessively complicated procedural term as a regulation.Though this originates in the complexity that the charter procedure carries, it is also a problem of legislation technology. Due to this kind of vagueness on regulations, the guidelines, which are only internal manuals, are sometimes understood as a bible. It needs to be stipulated more clearly.A national recognition of charter procedure is that it is difficult and complicated. Of course it is to create a new right by a certain procedure; therefore, it might be more complicated than other administrative procedures. However, it needs to be considered that the complexity originates from the systematic defect under management. About the charter procedure, procuration system is administered uniquely, and at some point, it needs to grope for more constructive plan for people. Further details are to be examined and learned, but some issues can be discussed as indications. First, it needs an improvement of unnecessary regulations whose meanings are hazy. They are the warrant of attorney and the assignment report that are provided under patent law enforcement regulation article 5 and the terms, related to the representative of multiple parties, provided under the patent law article 11.The former is judged to cause unnecessary administrative procedures without a distinguished actual profit, and the latter is capable of inducing confusion due to the vagueness of its contents; therefore, there needs to be a revision of text. Second, the articles, which are managed with excessive focus on the representative, needs to be improved to focus on the principal. Of course, although the representative is too big and his comfort can result in the benefit of principal due to the characteristics of administrative procedure, it needs to be improved because, eventually, the most important term is the intention of the principal in procuration system. The comprehensive mandate system is the typical term, and it is necessary to arrange a procedure to check the principal's intention even in simple format.On the other hand, the matters, related to the appointment of sub-agent about the corporate which himself belongs to, must be improved in the respect that certain matters might occur, inharmonious with or violating the patent law or patent attorney act. It should be solved with the replacement of representative, like a commonsense case. Third, there needs a legal basis about some subjects related to the procuration system. Especially, comprehensive mandate system, related to the appointment of sub-agent about the corporate which himself belongs to, needs a legal basis about the contents including the least definition of concepts. As consistently mentioned, procuration system is managed for the principal; at the same time, it is also a problem that the credit and control over the representative comes together. That is the reason why there exist regulations under the law so that the system can be administered, corresponding with the original purpose. In this sense, procuration system suggests many issues about the patent law. Even though this is an insufficient paper, I hope that the procuration system would approach to the original function and purpose in the patent system.

1. Korean Administrative Litigation Act subsection (1) of Article 23(Suspension of Execution) regulates "The institution of a revocation litigation shall not preclude the effect, execution or the continuation of a procedure of disposition, etc.". Therefore an Execution is not suspended, although a disposition, etc. is indeed illegal. It is disadvantageous to other party of a disposition, etc. 2. To overcome this unreasonableness, korean Administrative Litigation Act Article 23 (2) rules "In case where a revocation litigation is instituted, if it is deemed urgently necessary to prevent irreparable damage from being caused by a disposition, etc. or execution or the continuation of procedure thereof, the court, in which the merits are pending, upon a request from the party or ex officio, may decide to suspend wholly or partly the effect, execution or the continuation of procedure of the disposition, etc. (hereinafter referred to as the "suspension of execution"): if the objective of a suspension of the effect of a disposition may be attained by suspending the execution or the continuation of procedure of the disposition etc., it shall not be permitted." So "suspension of execution" is exceptionally recognized. 3. In this essay, objects of "execution suspension" in Administrative Litigation are researching. Especially negative disposition, powerless action, later disposition and double effect disposition(additional clauses disposition and effect on the third party disposition). 4. I suggest, that our Administrative Litigation Act will become a fundamental rule of "suspension of execution". Therefore in almost Administrative Litigation, "The institution of a revocation litigation shall preclude the effect, execution or the continuation of a procedure of disposition, etc.". It is a way to the protection of a citizen right.

In case, after C sells an object to B and B resells it to A and A directly pays the price to C in accordance with B's requests, the contract between A and B is canceled, should the money C received be considered unjust enrichment in relation to the A? Scholars of Korea and Germany have concurred with the view that the other party of the claim for refund is not C, but B. The reason is as follows: The reason A pays C is because A has a legal obligation to pay not to C, but B. The payment to C by A is the result of combining or shortening the payment process from A to B and from B to C. Therefore, if the contract between A and B is canceled, the restitution of unjust enrichment should take place between A and B. But the rulings of Supreme Court and the opinions of scholars did not concur in solving the similar problem in relation to the assignment between A and B. In case the contract between the obligor and the original obligee(assignor) is canceled after the credit of the latter is transferred and assignee of the credit is paid off, against whom does the obligor file a lawsuit for repayment? While the Supreme Court ruled that it is the assignee who should repay, I think that the original obligee(assignor) is under obligation to repay. The reasons are as follows: The obligor should not suffer a disadvantage in relation to the assignment. In case of unjust enrichment, originally the obligor bears the insolvency risk of the original obligee, the other party of the contract, but has no reason that he should bear the risk of the assignee. If the obligor cannot recover from the original obligee and should get back his payment from the assignee, he is unjustly subjected to a disadvantage in case that the assignee runs out of his funds.

企业重组在国际化竞争体制下，提高企业的竞争力的重要途径之一，也是 困境企业脱困的基本方法。由于公司重组的形式多样化，带来需要保护利益的主体也越来 越多样化。公司合并将使债权人利益受到影响，各国公司法普遍规定事前规则和事后规 则。但，事后规则毕竟程序上繁杂，若用无效之诉来保障债权人利益会影响更多的利害 人。因此，各个国家对事前规则的具体规定作详细规则，达到预期目的。

국제적인 경제체제하에서 기업의 구조조정은 기업의 경쟁력을 제고하는 중요한 방법중의 하나이며 곤경에 빠진 회사가 곤경을 벗어나는 기본방법이다. 기업의 구조조정의 다양한 형식으로 인하여 이익을 보호해야 할 주체도 점점 많아지고 있다. 각 나라의 会社法은 보편적으로 사전규칙과 사후규칙을 규정하고 있는데 사후규칙은 절차상에서 번잡하여 무효의 소로 권리자의 이익을 보호하려면 더 많은 이해인 들에게 영향을 미치기 때문에 각 나라에서는 사전규칙의 구체적 규정에 상세한 규칙을 더함으로써 예정한 목적을 달성한다.

Corporate restructuring is not only one of the important ways to improve the competitiveness of enterprises under the international competition system, but also the basic method for the predicament enterprises to turn around distressed. As is in the form of diversification, the beneficial which need to protect is more and more diverse. Corporate restructuring will affect the interests of creditors.The company law generally provided advance rules and . But the procedures of later rules is complicated. If we apply the invalid lawsuit to protect the interests of creditors, it will affect more people. Therefore, all the countries legislate for the rules in advance in detail to achieve the desired purpose.