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The government has tried to secure a fair, transparent and effective judicial system, submitting wide-ranging reform plans to the National Assembly in 2005. Finally the Criminal Procedure Act has been revised throughout almost all the sections in 2007. Among the important sections, the investigation System including arrest, detention, search, seizure, interrogation of suspect etc. has been revised drastically. Under the new acts are many changes going to be enforced in the criminal procedure system. In particular, the investigation authority will undergo extensive reform. For example, all suspects will now have the right for their lawyer to participate in an interrogation. These measures will check investigation agencies, who have hitherto enjoyed too much power. Investigation procedures might be interrupted if a lawyer misuses the right to object. But considering that investigation agencies have been notorious for exerting excessive pressure during interrogations, they should accept that they are the reason for this change. This study aims to analyze the problems of the investigation system in the revised Criminal Procedure Act and to propose the solutions of it.

This discussion on the admissibility of investigatory statements on the reformed criminal procedure law can be briefly summarized as follows. First, prosecutor's document recording the interrogation of the accused could be widely used as the evidence to convict him, while police's document could be easily eliminated by the objection of the accused or his attorney. Second, reformed act allows the Electronic recording of custodial interrogation and permit it as a evidence for proving the consistency of statement and records. But the Electronic recording of custodial interrogation should be permitted only for the purpose of admission for consistency, not for proving crime itself. Third, the records of witness's statement conducted in front of investigator, can be used as the evidence in case the defendant have had the opportunity for examining the witness. And this provision looks resonable judging from the point of view for the fair trial and protection of defendant's rights. Fourth, the reformed act of 2007 stipulated the investigator's testimony on the defendant's confession conducted in face of him in interrogation. But I think this stipulation of the reformed act is a kind of legislative mistake. Therefore we must have interpreted the investigator's testimony as a evidence that could be used as a limited purpose for only proving the consistency of statement and records drawn up in interrogation.

The free and fair market economy is fundamentally based on the economic freedom of people and companies. This is a basic frame to emphasize the market function and to aim at free and fair competition in the market. There are various opinions on the market. On the one hand, people criticize the market as a origin of labor abuse and poverty, so market needs governmental intervention. On the other hand, they praise it as a source of freedom and prosperity. However, we have empirically experienced Korean economy made a great successful story of growth led by the government. And considering the nature of the Korean market, the government deeply involved in the country's economic development through intervention in the market. Corporation is one of the most important elements in the market. In order to promote favorable environments for corporations and establish market oriented economy, excessive governmental regulations and unnecessary interventions should be decreased. Without reforms in governmental regulations, it is difficult to achieve democracy and market economy to the level of advanced countries.

Foreign investment in China is made in two ways: direct investment with juristic entity incorporated by the investment activities and indirect investment without juristic entity. China allows both direct and indirect investment by foreign companies. Companies to be established by foreign direct investment are formed as follows: three types of invested companies, such as Chinese-foreign equity joint ventures, Chinese-foreign cooperative joint ventures, wholly foreign-owned enterprises: foreign-invested company limited by shares holding companies build, operate, transfer(BOT). Indirect foreign investment takes the form of permanent representative, OEM, technical cooperation (licensed plantation), merger & acquisition, establishment of branch offices, etc. Foreign-invested companies limited by shares are mainly established for investment by listing on the Chinese stock exchange market by foreign investors. All assets are comprised of shares with equal value and shares of a company are jointly owned by both Chinese and foreigners with at least 25% of registered capital purchased and held by foreign shareholders. The company is responsible for liabilities of the company with all assets the company has. Foreign-invested companies limited by shares are established by going through the same procedures for application, ratification and registration as other companies do. Foreign-invested companies limited by shares may be established by conversion of foreign invested companies, state-owned enterprises, collective companies, or company limited by shares, while they are newly established by means of promotion orshare offer. In terms of structure of foreign-invested companies limited by shares, there are no clear provisions specifying it under the Provisional Regulations on Certain Issues concerning Establishment of Foreign-Invested Companies Limited by Shares. However, the company is composed of general meeting, board of directors, audit board and accounting by the application of the Corporate Act according to Article 25 of the Provisional Regulations.

1) The 1980 United Nations Conventions on the International Sales of Goods (hereinafter referred to as the 'CISG'), is a uniform international sales law. It has to date been ratified by 70 nations, representing over two thirds of world trade. The CISG entered into force in Korea on 1 March 2005. It is therefore fair to say that the CISG has in fact been one of the success stories in the field of the international unification of private law. 2) The fourth part of the Convention(Art.89-101 CISG) contains final provisions which deal in particular with possible reservations against certain parts or provisions of the Convention. The CISG has 5 possible reservations: (1) A Contracting State may declare at the time of signature, ratification, acceptance, approval or accession that it will not be bound by Part II of this Convention or that it will not be bound by Part III of this Convention(Art.92 CISG). (2) If a Contracting State has two or more territorial units in which, according to its constitution, different systems of law are applicable in relation to the matters dealt with in this Convention, it may, at the time of signature, ratification, acceptance, approval or accession, declare that this Convention is to extend to all its territorial units or only to one or more of them, and may amend its declaration by submitting another declaration at any time(Art.93 CISG). (3) Two or more Contracting States which have the same or closely related legal rules on matters governed by this Convention may at any time declare that the Convention is not to apply to contracts of sale or to their formation where the parties have their places of business in those States. Such declarations may be made jointly or by reciprocal unilateral declarations(Art.94 I CISG). A Contracting State which has the same or closely related legal rules on matters governed by this Convention as one or more non-Contracting States may at any time declare that the Convention is not to apply to contracts of sale or to their formation where the parties have their places of business in those States(Art.94 II CISG). (4) Any State may declare at the time of the deposit of its instrument of ratification, acceptance, approval or accession that it will not be bound by subparagraph (1) (b) of article 1 of this Convention(Art.95 CISG). (5) A Contracting State whose legislation requires contracts of sale to be concluded in or evidenced by writing may at any time make a declaration in accordance with article 12 that any provision of article 11, article 29, or Part II of this Convention, that allows a contract of sale or its modification or termination by agreement or any offer, acceptance, or other indication of intention to be made in any form other than in writing, does not apply where any party has his place of business in that State(Art.96 CISG).

税務調査は課税官庁にて国民の納税義務の履行が適法かつ適正に履行されているかを点検する機能を持っているが納税者の立場においては申告の欠落を指摘し追徴税額を賦課するために色々な調査を受けるのを意味する。 日本の税務調査制度は個別税法上の質問検査権に基づいているため我が国と類似している点を有しており客観的な必要性があると判断される場合には関係者に質問し該当調査事項に関連する物件を検査することの出来る規定を置いている。税務調査の選定においては非公開が原則であり、対象者の選定のためには同じ業種で同じぐらいの規模の法人の申告内容との比較、法人の課税状況などの各種情報を国税庁の電算システムを通じて分析し活用する。 課税処分のための質問検査権は納税の確定が目的である。それは権力の作用であり被調査者の営業や私生活、さらには人権に重大な影響を及ぼす。それだけでなくこの質問検査権は調査の 受忍義務を負い、これに応じない場合には刑事的な制裁を受けることとなっている。したがって質問検査権は被調査者の人権を尊重する立場になって適正な手続きによりなされなければならない。日本の税法上質問検査権の具体的な行使の要件は、質問検査の必要性とこれと相手方の私的な利益との形量において社会通念上相当な限度にとどまる限り権限のある税務公務員の合理的な判断に任されている。 調査の手続きの違法と課税処分の効力の問題についてはその課税処分が資料に基づいていると評価できる限り調査手続きの違法という瑕疵は取り消しの事由に該当しない。但しその課税資料が刑事法令違反、公序良俗の違反などにより入手されたものである場合には例外的にその課税資料を課税処分の根拠にすることは出来ないし、その結果その課税処分は調査によらないものとして取り消されるものと見なす。 税務調査の事前通知制度と税務調査結果の検討、そして国税不服審判書の一元化及び独立性問題と税務職員の秘密保持義務等についての比較法的検討をとおし我が国の法制及び制度に導入法案を導き出してみた。 我が国も税務調査に関し納税者の権益を保護するための法的補完が必要な部分があるので日本の税務調査に関する手続きを分析し論議されるいろいろな観点らが良い示唆点を与えるものとまとめることが出来る。