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원광법학 [Journal of Law research]

간행물 정보
  • 자료유형
    학술지
  • 발행기관
    원광대학교 법학연구소 [THE LAW RESEARCH INSTITUTE WONKWANG UNIVERSTIY]
  • pISSN
    1598-429X
  • eISSN
    2508-4526
  • 간기
    계간
  • 수록기간
    1962 ~ 2026
  • 등재여부
    KCI 등재
  • 주제분류
    사회과학 > 법학
  • 십진분류
    KDC 360 DDC 340
제27집 제4호 (18건)
No
2

It is clear that establishment of the movable secured transactions law made a progress by resolving problems related to double transfer or Bona Fide Acquisition, which resided in movable security by means of transfer. Though, due to the characteristics of liquidity of movables, it is still unknown what impact the above law would bring. Hence, this study pointed out several problems and suggested solutions for them in order to enhance effectiveness of the movable secured transactions law. First of all, Article 32 of the movable secured transactions law stipulates Bona Fide Acquisition of a secured object (security or collateral), and this wcquestablished to protect transaction safety against changes in real rights over movables. However, since such a case in which the matter of Bona Fide Acquisition arises in respect of the above law can't be supposed, I think that this Article is an error in the process of legislation of the law. Thus, I think that this Article should be omitted. Then, transaction safety could be a problem, and, uespecially, it should be assured that an assignee of inventory can buy such movables that are free from security rights. As a solution for this, phe pr legislation, not interphetation, should be suggested to enhance effectiveness of the above law, and this study suggests that it be stipulated for transaction safety that no one can oppose to an assignee who has acquired a secured object by making payment of proper amount through process of normal business operation in case of setting up inventory as collateral. Also, in relation to surrogation, I absolutely agree to expansion of objects of surrogation for the purpose of enhancement of validity of security right holders. But, in case of inventory, movables as security object have the characteristics of inflow-outflow, and it can be needed to determine movables as security object when there arise certain reasons. Lastly, in relation to expansion of personal application range of the movable secured transactions law, UCC (the United States Uniform Commercial Code), the model law of the above-mentioned law, doesn't limit the range only to corporations. Also, I don't think that it's right to limit personal application range when considering the fact that the above law was legislated for individuals who need to set movables as security object to facilitate their, common people's, finance, and the current situation of company name registration. In conclusion, this study suggests some legislative supplements such as establishment of measures to secure transaction safety, determination on the object as a solution for creditors to collect debts and permission for individuals to use this system in order to enhance effectiveness of the above law.

3

Due to the existence of computer and development of its technology, anybody may make new music with the help of the synthesizer which is not expensive, and the problems about the digital sampling of sound recording have arisen in Korea. However, Korean courts have not decided any case because most issues about digital sampling have been settled before going to court. Therefore, this article introduces some U.S. cases and BGH cases to help Korean courts to decide in the future. Finally, this article argues the de minimis use test and fair use doctrine in U.S. courts should be applied to most digital sampling case to promote the progress of culture and Korean courts should not follow the BGH reasoning because, in most digital sampling cases, most people may not recognize the original music in the new music.

4

In Trademark Act, there is a system of collective mark for a geographical indication as a protection system of geographical indication. This system admits a registration of a geographical indication by means of collective mark systems, if a non-distinctive geographical indication has earned a reputation related to a quality of a specific goods. This system looks like being organized well by means of Trademark Act, but several problems in managing this system practically have appeared. Mentioning about the problems precisely, we can raise issues, which Korean Intellectual Property Office(KIPO)’s supports have only too much focused on making collective mark rights for a geographical indication like application supports and awareness of cunsumers for collective mark for a geographical indication is not high particularly and application process is very complicated. Examining about this problems more concretely, we can raise issues like difficulty in fulfilling requirements of applicants, an internal struggle of producer group, neglect of follow-up management, and lack of understanding, promotions and supports on making economical profits in a system of collective mark for a geographical indication. For solving this problems, we will need education and supports of follow-up management, supports for solving an internal struggle of producer group, KIPO’s supports on education of application process and legal modification on simplification of application process, education and supports of commercialization after registrations and supports on promotions for raising consumers’ awareness. In conclusion, if we make solutions of problems in managing collective mark for a geographical indication, legal status of this system will be maintained continuously and this system will develop. And this solutions will distinguish this system from protected geographical indication system in the Agricultural Products Quality Management Act and will be able to make a contribution to a practical protection of a geographical indication.

5

Das Prinzip des 'guten Glaubens' wirkt heutzutage allgemeiner Rechtsgrundsats im nicht nur auf das national, sondern auch internationale Vetragsrecht. Gegenstand dieser Arbeit ist das Prinzip des 'guten Glaubens' im UN-Üereinkommen üer Verträe üer den internationalen Warenkauf(UN-Kaufrecht) bezülich seines Anwendungsbereiches und Inhalts nach Art. 7 UN-Kaufrecht. Art. 7. Abs. 1 7 UN-Kaufrecht stellt das Prinzip des 'guten Glaubens' als eine Auslegungsgrund des UN-Üereinkommens auf. Fraglich ist, ob der 'gute Glaube' nur fü die Auslegung des UN-Üereinkommens oder auch in Bezug auf die Parteierkläungen und -pflichten relevant sein kann. Obwohl der 'gute Glaube' nach dem Art. 7 Abs. 1 des UN-Kaufrechts lediglich fü die Auslegung des UN-Üereinkommens, richtet sich die Bezugnahme auf den 'guten Glauben' nicht nur auf die Auslegung des Üereinkommens, sondern auch auf das Verhalten der Parteien. Nach Art. 7 Abs. 2 sind die Fragen des UN-Kaufrechts nach den allgemeinen Grundsäze entscheiden, die Üereinkommen zu grunde liegen. Zu den allgemeinen Grundsäzen nach Art. 7 Abs. 2 zälen auch das Prinzip des 'guten Glaubens'. Das Prinzip des 'guten Glaubens' des Üereinkommens lassen sich auch aus einzelnen Vorschriften entnehmen, wie etwa Art. 16 Abs. 2 b), Art. 21 Abs. 2, Art. 29 Abs. 2, Art. 37, Art. 40, Art. 48, Art. 49 Abs. 2, Art. 64 Abs. 2, Art. 82, Art. 85, und Art. 88. Bei der Auslegung und Anwendung des Üereinkommens bedarf das Prinzip des 'guten Glaubens' fü den internationalen Charakter und den Vereinigungszweck närer Ausfülen.

6

The National Assembly Member's immunity from responsibility is regulated in Article 45 of Constitution of the Republic of Korea. In the past time, the National Assembly member had exercised this immunity from responsibility to reveal, and to correct the concealment, the inventions and fabrication of unlawful exercise power by power authority, power man and community officials. Recently, the National Assembly member often make use of this immunity from responsibility, disclose false contents in the point of party politics, has the advantage of political situation and public opinion. Particularly, if the National Assembly member pour down political attack for the other party by making use of this immunity from responsibility about election time, this political attack distort public opinion, and bring to reverse of election, and infringe the pair election principle. Therefore, it need to restrict the immunity from responsibility of the National Assembly member. In this paper, I will trying to work the following questions. First, I will trying to find out the meaning of immunity responsibility and the historical record of immunity from responsibility. Second, I will trying to study the necessity of the restriction on immunity from responsibility. To restrict on immunity from responsibility, the Constitution of the Republic of Korea Article 45 prescribed "No member of the National Assembly shall be held responsible outside the National Assembly for opinions officially expressed or votes cast in the Assembly". In this sentence, I focus on "for opinions officially expressed", and re-set up the meaning of it and then I will try to present the method of the restriction on the immunity from responsibility.

7

Gééalement, le gouvernement impose une rélement d'administration publique aux loyers déerminéau marchéde l'immobilier locatif dè que le gouvernement juge ce prix des loyers ne peut pas êre éablir le plus convenable. Mais, il est vrai que la politique de la restriction du gouvernement cause des problèes et la réercussion néative. On voit graduellement plutô la monté de l'anti-contrôe et de l'anti-restriction que la renforcement de la restriction. A l'assemblé nationale, les déuté proposent des lois de restriction sur le marchéde l'immobilier locatif pour stabiliser les loyers. Les autres pays aussi appliquent des plans de stabilisation pour la location de logements. Ce mesure tire son origine de l'idélogie de l'Etat-providence qui doit fournir le service de logement au peuple. Le maintien des prix de location et la possibilitéde l'obtention du service de logement sont les facteurs de variation importante qui déerminent la stabilitéde logement pour les locataires. Quand on analyse l'effet des buts et des moyens àpropos du sujet actuel de l'éablissement de la loi et de la restriction ou la politique au marchéactuel de l'immobilier locatif, on voit bien le regard myope qui contient la fuite de la responsabilitépolitique qui ne reflée pas la complexitéde la rélité(condition éonomique, difféence de l'espace vitale, classe sociale, etc) Aussi, la déapage actuelle des loyers est le phéomèe composéqui est d'abord le changement du systèe de loyer (la Coré du Sud a la location sur déô qui est unique au monde et ce systèe se change en loyer mensuel) et réulte du déaccord de l'offre de la taille des logements qui ne convient pas àla demande rélle et au rélage raisonnable. Pour cette raison, la restriction au marchéde l'immobilier locatif en Coré du Sud doit refaire la loi qui implique des idés suivantes. Premièement, pour discuter la restriction des loyers, il faut traiter le loyer mensuel qui serait le pare-choc contre la déapage future des loyers comme la base de la discussion et on doit léiféer cette restriction avec le droit de revendication au renouvellement du bail. Deuxièement, il faut éiter de parler de la restriction qui demande la sacrifice des bailleurs qui charge le déô relativement important. Troisièement, le systèe de la location sur depô qui est du capital qui fructifie au benefice de l’immobilier et l’imperfection de la finace de l’immobilier va disparaîre au marché Pour preparer cette situation, il faut d’abord l’analyse claire et en suite prudemment le refléer sur le processus de l’act de déider les lois. Quatrièement, Il faut réuire la déense en cherchant des plans qui utilisent l’habitation d’occasion pas des nouveaux logements en ce qui concere de l’offre du logement public locatif et prendre des dispositons pour le systèe léal et institutionnel. En dernier, Il faut prendre des mesures en vue du sources du budget en conduisant l’immobilier locatif non-enregistrement àla conformation au systèe avec la politique propre de l’impô. En mêe temps, il faut chercher la rérganisation des lois fiscales sur l’immobilier locatif pour que des sujets éonomiques aient la préision raisonnable au marchéde la l’immobilier.

8

It is evident that with its speedily growing Internet population, we have had more explosive growing of players playing online game such as MMORPG(Massively Multi-player Online Role Playing Game). Development of online game such as MMORPG unavoidably causes problems regarding to legal feature of game virtual assets, initial title to right, and legitimacy of cash transaction thereto. To solve problems above, in this article, I will intend to propose new rules for protecting game virtual assets as a modified usufruct of intangibles. The following is the summary of my article. Firstly I will address definition, types and legal features of game virtual assets. Secondly, I will deal with user's right to game virtual assets and, thirdly, I will review transfer of game virtual assets and legitimacy of cash transaction thereof. Fourthly, Furthermore, with regard to protection of game virtual assets, I will propose new rules for protecting game virtual assets as a modified usufruct of intangibles. Finally, I expect this article will become a starting point and steppingstone to be of any assistance in establishing substantive rules for protecting game virtual assets.

9

In case of the state litigation, Minister of ministry of Justice(or the chiefs of the prosecutor's offices at each level) shall designate public prosecutors or public advocates and have them perform the litigation. Provided, that if it is deemed necessary, upon the recommendation of the head of the administrative agency concerned, the staff of the administrative agency may be designated and jointly perform the litigation with a litigation performer who is a public prosecutor or public service advocate. litigation. Can the head of a local government designate the officer of the local government and have them perform civil procedure and administrative proceedings for the local government? I think so. Therefor this paper approves that the local government has the designative right of litigation performer.

10

The multi-purpose business for farming income stabilization from the rice fields is the public enterprise for keeping supply and demand of rice in balance by using the adequate acreage for rice, improving the degree of food self-support and keeping the right amount of rice fields. The business has been expanded to Public Property, the reclaimed land including the general rice fields. Actually, the reclaimed farmland is good only for rice but government has ignored this reclaimed land's characteristics and pushed ahead this business. In addition, differently from before, tenant farmers who farm the reclaimed land don't have the right of choice for agricultural products any more. Also they cannot choose but accept the contract government is offering in order to rent the reclaimed land for their living. The reclaimed farmland is for social benefit administration. So it should be used for farmers' better lives. By using tenant farmers' relatively disadvantageous position, however, government has changed the terms of the contract on using the reclaimed farmland unilaterally. In fact, social benefit administration is for public administration. So social benefit administration must be come under control of Public Law. To avoid this Public Law's binding force, however, government has allowed Public Property, the reclaimed farmland to be used by tenant farmers under Private Law. Though a lot of regulations and theories for solving this problem and protecting the tenant farmers have been established, there are still many things to be improved.

11

In diesem Aufsäz wurde der Verbraucherschutz im Bezug auf die elektronische Finanzierung, Elektrogeld und eine Abrechnungsgeschät durch ein elektronische Abrechnungssystem zur Diskussion stehen. Solche explosive Äderung der Finanzumwelt ermölicht den technischen Vorsprung aller finanziellen Geschäte, aber der Verbraucherschutz dafü ist nicht zufriedenstellend. Heutiges Privatrecht sog. Zivilrecht, Handelsrecht und Gesellschaftsrecht etc. im Sü-́Korea kann das elektronische Abrechnungssystem nicht vollstädig kontrollieren, dies wiederum ursacht die Unzufriedenheit des Verbrauchers. Deswegen ist die regelrechte Gesetzäderung bzw. Ergäzung absolut notwendig. Bis dahin ist die elektronische Finanzierung nicht in der Lage, den Verlust vollstädig aufzuheben, wobei dies durch die Fäschung der Finanzinformation bzw. Networkproblem. Hier wird es postuliert, dass eine Grüdung neuer Organization absolut notwendig ist, um oben genannten Probleme bzw. Situation zu verbessern. Zuerst müsen die individuelle Datenschutz bzw. Verbraucherschutzregel diskutiert werden. Solche Diskussion beruht auf die Tatsache, dass die Verbraucher der elektronischen Finanzierung kein einfache Verbraucher sind, sondern sie sind die Vertragsfürende auf alle Finanzhandel und dies wiederum bedeutet, dass sie ein Basis fuer Finanzsektor.

12

With a rapid development of present information and communication, the number of smart-workers who work at smart-working center, telecottage and smart office are increasing as time goes on. Moreover, it has brought us tremendous advantageousness since it allows us to be able to work at our own homes, coffee shops nearby, airports, stations, travel destinations, in the cars and anywhere else furnished with IT equipments. However, as the unpredicted adverse effects of smart-working, it is difficult to protect smart-workers with applying the National Labor Relations Act in force due to a problem whether the smart-workers can be recognized as a laborer and diversification and popularization of a format that monitors these smart-workers greatly threat the right to privacy which is a basic human right for the workers as it actually invades personal information. Therefore, as the nature of this type of laborer should be recognized preferentially to protect them with the National Labor Relations Act in force, exploding smart-workers must be protected even though it has to enact a new law to do so if their nature of laborer cannot be recognized under the current labor law. Furthermore huge amount of expenses will be incurred from arranging places and spaces along with furnishing equipments and facilities for the smart-working system, therefore, solving these matters without disburdening workers will also fundamentally protect smart-workers who are in poor social and economic positions so it should as well be clarified by the law in order to protect these workers. And a concept and the scope of smart-working system must also be accurately determined by the National Labor Relations Act to protect the workers and secure the efficiency of smart-working shown a steady growth nowadays and the laborer nature of smart-workers must be recognized by legalizing a smart-working system and all the necessary measures must be taken with regards to the working hours and wage protection of smart-workers. Moreover, a new law must be enacted to protect privacy, data and information of smart-workers and systems for safety & health and accident compensation must be established in order for smart-workers to be able to work more healthily and safely. Even though Korea as well has enacted, promulgated and enforced the Privacy Act so that protection of worker’s information and privacy has made progress, more direct and practical solution will be enacting a new bill in order to secure the information and privacy of smart-workers who provide services in a special working condition and environment. To conclude, invigoration of smart-working is neither only a matter to any one economic subject nor a matter to which only the nation has to make efforts. This system will be invigorated only if companies and public institutions wherever have adopted smart-working system, laborers and civil servants whoever have participated in this system as well as the nation itself preferentially change their perceptions to introduce and invigorate smart-working system and accomplish their tasks in their positions.

13

The reality of the country's civil dispute arbitration scheme creditors under the arbitration award is not a thing in itself can not enforce arbitration scheme is available and active elements in the major obstacle. Execution Title as against an arbitral award recognized by the court's enforcement powers granted to execution document soon so that you can apply for enforcement, but enforcement is unfair to the debtor party claims article 36 ② of arbitration referred to the court by claiming that the reason for filing a cancellation of an arbitral award based on our decision to stop receiving enforcement enforceable as a stationary adjust legislation to balance the interests of both parties are correct. In addition, the arbitral tribunal for the arbitration system based on trust, independence, speed, economy, private guarantee international Universal should include. To parties the arbitration clause in application process or arbitration hearings process and benefits should be compared to other dispute settlement and enforcement procedures have advantages. To do this, the expertise of the arbitrator, the arbitrator in order to enhance professional development training courses and complete the process or who has qualified as a lawyer to be an arbitrator and arbitration stipulated by configuring the corporate use of enhancing the public's confidence and the need to is The arbitration court also established a dedicated court with the necessary quality in the area of intervention is necessary to provide relevant legal proceedings. in the ease and adequacy and equity should be compelled. Request for Arbitration against the statute of limitations as well as stop aging reason based civil law article168 ① and be able to identify regulations will be swept away on this question.

14

1. Prozessfäigkeit ist die Fäigkeit, eine Prozess selbst oder durch einen selbst bestellten Vertreter zu füren und alle Prozesshandlungen selbst oder durch einen selbst gewälten Vertreter vorzunehmen und entgegenzunehmen. Die Prozessfäigkeit ist ein prozessualer Begriff. Wenn § sagt, dass sie sich nach den (nicht vorhandenen) Vorschriften des Bügerlichen Rechts bestimme, so will er Geschätsfäigkeit in Einklang bringen. Wer geschätsfäig ist, soll prozessfäig sein. Daher prozessunfäig sind die Minderjärigen, der Quasienmüdigte, der Entmüdigte und die Willensunfäigkeit. 2. Die Prozessfäigkeit ist Prozesshandlungsvoraussetzung. Die von oder gegenüer dem Prozessunfäigen vorgenommenen Prozesshandlungen sind unwirksam, aber nicht nichtig, da durch Genehmigung heilbar. Und das Gericht darf ihnen keine Folge geben. In dieser Bedeutung muss die Prozessfäigkeit zur Zeit der Vornahme der Prozesshandlung vorliegen und wärend des ganzen Prozesses andaueren. Ist sie erst späer erworben, so bedüfen die vorher vollzogenen Prozesshandlungen der Genehmigung der prozessfäig gewordenen Partei. Das heißt, ihre unwirksame Prozessfürung kann durch Genehmigung wirksam werden, die der gesetzliche Vertreter oder die prozessfäig gewordene Partei selbst erteilen kann. Die Prozessfäigkeit ist ferner Prozessvoraussetzung, d.h. Voraussetzung der Zuläsigkeit der Klage, der Sachverhandlung und der Sachentscheidung. Erforderlich ist dass sie zur Zeit der Entscheidung vorliegt. Der Verlust der Prozessfäigkeit wärend des Prozesses fürt zur Unterbrechung des Verfahrens gemäß §, sodass der Fortgang und die Beendigung des Verfahrens gehemmt sind. Aber wenn die prozessunfäig grwordene Partei einen Prozessvertreter hat, wird der Prozess in diesem Fäle nicht unterbrochen(§). 3. Fü eine prozessunfäige Partei muss der gesetzliche Vertreter handeln. Soll eine prozessunfäige Partei, die ohne gesetzliche Vertreter ist, verklagt werden, so hat ihr der Vorsitzende des Prozessgerichts auf Antrag einen besonderen gesetzliche Vertreter zu bestellen(§). Solange die Partei nicht rechtskrätig zurükgewiesen ist, sie ist fü den Streit um ihre Prozessfäigkeit prozessfäig. Sie ist fäig zur Bewirkung und Entgegennahme von Prozessbetriebs- oder Prozessfürungshandlung, nälich von Zustellungen, der Einlegung von Einspruch und Rechtsmitteln, weil sie selbst den Prozess fürt und nicht ihr gesetzliche Vertreter. Wird die Prozessfäigkeit verneint, so ist nicht das Rechtsmittel zu verwerfen, sondern die Klage als unzuläsig abzuweisen. Ist die Prozessunfäigkeit üersehen oder worden, so ist ein gegenüer dem Prozessunfäigen erlassenes Urteil nicht nichtig, sondern wirksam. Aber es kann mit den ordentlichen Rechtsmitteln angegriffen. Und ein gegenüer dem Prozessunfäigen Zustellungen ist unwirksam, die Urteil nicht rechtfäig geworden ist. Daher es kann die Revision, die Wiederaufnahme des Verfahrens und Einspruchantrag gegen die Verleidung des Vollstreckungstitel sind.

15

Privately financed infrastructure projects create opportunities for reducing the commitment of public funds and other resources for infrastructure development and operation. They also make it possible to transfer the private sector a number of project risks that would otherwise be borne by Pubic Authority. Adequate project risk allocation between Pubic Authority and the Project Company is essential to reducing project costs and to ensuring the successful implementation of the project. Practical guidance provided to contracting authorities in a number of countries often refers to general principles for the allocation of project risks. One such principle is that specific risks should normally be allocated to the party best able to access, control and manage the risk. The Project Company undertakes to ensure Service Commencement usually by a particular date and to continue to provide the Service for the duration of the Contract. there may, however, be circumstance in which the Project Company should fairly be relieved from liability for failure to commence or provide the Service and should be compensated. This research paper discusses the adequate allocation of project risk which Pubic Authority should bear such as Political risks, Site risks, Change in Law, Alternative facilities risk, Force Majeure risk and so on.

16

정보혁명과 함께 세계화의 진전으로 국제 자본이동이 증가됨에 따라 국제자본거래 소득에 대한 과세가 전 지구촌의 중요한 관심사가 되고 있다. 이와 같이 자본시장의 자유화와 국경간 자본이동의 증가로 조세우대와 조세회피를 통한 국가 간 조세경쟁이 각국 및 전 세계적 차원에서 재원감소로 인한 재정기반의 잠식과 국제적 투자의 왜곡으로 인한 자원배분의 비효율성을 초래하고 개별국가의 세원존립기반에 위협을 줌으로써 각국의 조세주권에 까지 영향을 줄 것이라는 우려가 제기되고 있다. 이에 본 논문은 먼저 금융시장의 세계화가 개별국가의 조세주권에 끼친 영향을 분석하고 현행 세수분배질서 아래 국제조세제도의 문제점을 살펴본 후 국제조세협력의 증진을 통해 바람직한 글로벌 조세 거버넌스의 틀을 제시하고자 한다. 특히 OECD를 중심으로 한 현행 양자간 조세협약 네트워크의 역할을 분석하고 문제점을 도출함으로써 본 논문은 국제조세협력의 증진을 위한 방안을 강구하고 있다. 끝으로 새로운 글로벌 조세 거버넌스의 구축을 위해 주요열강과 함께 최근 경제적 지위의 강화로 주목을 받고 있는 아시아지역의 상호협력을 통한 주도적 역할수행이 필요하다는 점이 본 연구가 시사하는 바이다.

In recent years, effects of financial globalization on state sovereignty have been subject to critical scrutiny. Some argue the process of financial globalization propelled by information revolution and technology innovation has posed potential dangers to countries’ ability to pursue national tax regimes, thereby generating revenue losses and fiscal threats due to taxpayers’ shift in financial activities seeking cross-border tax arbitrage and lower tax jurisdictions. It is further argued that international cooperation to neutralize different tax systems is necessary to enhance national and worldwide welfare. In contrast, others claim that the process of financial globalization has fostered the tax autonomy of nation-state in providing a tax inducement to attract business activities from another country to its jurisdiction. Arguably, the increased mobility of capital has strengthened the state sovereignty over national tax policy leading to international tax competition. At the center of the debate, this paper takes the position that the relationship between financial globalization and national fiscal sovereignty lies somewhere between the globalism that stresses international tax harmonization and cooperation among national tax authorities, and the realism that emphasizes the primacy of nation-state as the central actor. Given the close relationship between globalization and state sovereignty, this paper seeks to address global challenges to national fiscal sovereignty. In this regard, it discusses the pros and cons of tax competition and harmonization in a global era. Then, this study attempts to search for the measures to enhance global governance in the international tax regime. To that end, it takes a traditional approach to analyze the law in terms of pursuing the dual policies of worldwide efficiency and the equitable distribution of the international tax burden. In that regard, it mainly examines the role of the current bilateral tax treaty network based on the OECD Model. Finally, it draws from suggestions that may be useful to tho involved in Asian regional cooperation and coordination of tax matters.

17

This paper comparatively analyzed the clauses of the people's fundamental rights and duties, and the governmental structure, in the Consitutional Law of Korea and Japan. Constitutional Law of Japan has provisions similar to those of Korea, as far as the people's rights and duties. But, in that Constitutional Law of Japan prescribes the nature of fundamental rights, the freedum of renunciation of nationality, the right of recalling, etc, it is different from Constitutional Law of Korea. However, in that Korea and Japan are different from the form of government, Japan's related Consitutional regulations(the powers of Cabinet, general resignation of Cabinet, the powers of Congress, the dissolution of the Lower House, etc.) and their experiences on the parliamentary system give a good example to Korea in particular considering the Constitutional revision from the presidential system to the parliamentary system.

18

부록

원광대학교 법학연구소

원광대학교 법학연구소 원광법학 제27집 제4호 2011.12 pp.430-455

 
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