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This study investigate more than 30 cases of duty-tax appeals searched for 'discount' and It is founded that various discount transactions were acknowledged but denied in some cases. Therefore, discount transactions were classified into recognized types and denied types, and the limitations of legal evaluation and research on them were described. The conclusions of this paper are as follows: First, the types of discount transactions that were recognized respected the intention of the parties and allowed various discount transactions, such as discounts based on bulk purchases. There are some regrets about the types that were denied, such as discounts due to gift cards, etc., but overall it was a valid interpretation. Second, if there is no intention of tax avoidance, it is desirable to go in the direction of recognizing discount transactions between the parties. Although it is a different conclusion from the trial case, it is necessary to recognize the discount of the initial transaction, and to recognize the discount transaction that is recognized as a general transaction method and can be recognized as objective data even if it is not based on the price adjustment agreement. Third, if legislation related to discount transactions is necessary, the minimum criteria for recognition are "(1) it must be confirmed that the discount can be obtained based on the basis of the import declaration, (2) there must be objective data that can confirm the contents of the discount, such as a contract, and (3) the economic rationality of the discount must be recognized.” However, this is only an administrative interpretation of tax appeal cases, and it has the limitation that it is not binding on legal disputes, but I think that analyzing it in a tangible way is meaningful in terms of dispute prevention, and I hope that there will be additional research such as analysis of the types of Supreme Court precedents.

This study aims to analyze the impact of exchange rates and ESI(economic sentiment index) on price level. To do this, IRF(Impulse response function) based on the VAR(vector auto-regression) model for three exchange rates (won/US dollar, won/yen, won/yuan) and four price indices (consumer price index, agricultural and livestock product price index, core price index, living price index) was used. The main conclusions are as follows: First, the impact of the exchange rate on price level was found to be positive, and the influence of the exchange rate for each payment currency on the price index was varied. Second, the impact of ESI on price level was also positive, and in particular, the agricultural and livestock product price index responded most sensitively. Third, when considering the COVID-19 period, the influence of exchange rates and ESI on price level responded more sensitively than during the period when COVID-19 was not considered. Through this, this study emphasized the importance of exchange rate monitoring policy and preemptive price management policy against economic shocks.

This study discusses the issue of Korea discount of Korean listed companies and examines whether the Korea discount problem has been solved by adopting IFRS. The issue of accounting transparency and earnings quality was discussed in Korea using K-GAAP accounting standards. Companies have been able to adopt K-IFRS since 2009 for accounting transparency and comparability, and mandatory adoption began in 2011. We think the adoption of K-IFRS will improve the accounting transparency of the company and solve the Korea discount. In this study, we analyze the difference in corporate value before and after the adoption of IFRS and examine whether there is a solution to the Korea discount. The PBR and PER of companies before and after the adoption of IFRS are compared and analyzed from 2001 to 2023. As a result of the analysis, the PBR and PER after the adoption of IFRS increased compared to before the adoption of IFRS, that is, the Korea discount was reduced after the adoption of IFRS. This study is meaningful in that it examined the solution of Korea discount, which is a chronic problem of Korean companies.

The purpose of this study is to investigate and analyze the relationship between the service quality of domestic and foreign online travel agencies (OTAs) on users' perceived value and customer engagement. The survey was conducted over 31 days, from July 1 to July 31, 2024, and an empirical analysis was carried out using 216 valid samples. The data collected from this survey was statistically processed and analyzed using the SPSS 27.0 statistical package. First, as a result of the regression analysis on the effect of service quality on perceived value, the factors of ease of use, reliability, information, and responsiveness were found to have a positive (+) effect on perceived value, and <Hypothesis 1> was supported. Second, <Hypothesis 2> was supported, as perceived value was found to have a positive (+) effect on customer engagement. Third, as a result of the regression analysis on the effect of service quality on customer engagement, the factors of ease of use, reliability, information, and responsiveness were found to have a positive (+) effect on customer engagement. Unlike previous studies on OTAs, this study is meaningful in that it obtained significant results by identifying influence relationships using a variable called customer engagement, and it provides practical implications.

This study empirically analyzes the impact of ESG (Environmental, Social, Governance) initiatives on corporate image and consumer behavioral intention, focusing on two leading Mongolian companies, APU and MCS Coca-Cola. The aim is to verify the mediating role of corporate image between ESG and purchase intention, thereby contributing to the establishment of effective ESG management strategies for companies. The results indicate that for APU, the Social (S) and Governance (G) aspects of ESG had significant positive effects on corporate image, with Governance also directly impacting consumer behavioral intention. Conversely, the Environmental (E) aspect did not significantly affect either corporate image or consumer behavioral intention. Corporate image was found to fully mediate the effects of Social and Governance on consumer behavioral intention. In the case of MCS Coca-Cola, the Environmental (E) and Governance (G) aspects significantly positively influenced corporate image, and the Environmental aspect directly affected consumer behavioral intention. Corporate image partially mediated the effect of Environmental on consumer behavioral intention and fully mediated the effect of Governance. However, the Social (S) aspect did not have a significant impact on corporate image or consumer behavioral intention, and no mediating effect was observed. These findings suggest that corporate image plays a crucial role in influencing consumer behavioral intention and that a company's ESG efforts can affect consumer behavior through corporate image. Moreover, the differing effects of ESG components across companies highlight the importance of strategic ESG initiatives tailored to a company's characteristics and market environment. Notably, improvements in Governance (G) in both companies positively impacted corporate image and consumer behavioral intention, underscoring the significance of transparent and fair management practices. This study demonstrates that Mongolian companies can adopt advanced ESG management techniques through collaboration with multinational corporations and, by enhancing their corporate image based on these practices, can influence consumer behavior. By selecting and focusing on ESG areas aligned with their strengths, companies can promote sustainable management and enhance competitiveness. However, the study's generalizability is limited due to its focus on specific Mongolian companies, indicating the need for further research encompassing various countries and industries. Additionally, more detailed analyses considering consumers' levels of ESG awareness and in-depth studies on the effects of specific ESG components are necessary.

This paper examines Busan's exports during the global economic crisis using PSM and DID methodologies focusing on the impact of logistics outsourcing from 2017 to 2021. The findings reveal that logistics outsourcing negatively affected the export performance in key manufacturing sectors such as automotive, chemicals, and transportation equipment, primarily due to rising logistics costs and inefficiencies. These challenges were particularly pronounced in industries characterized by complex logistics networks or heavy products. Conversely, sectors such as electrical equipment and medical devices experienced positive effects, benefiting from cost savings and enhanced transportation efficiency due to their simpler logistics structures and high-value products. These results underscore the necessity for tailored strategies aimed at bolstering Busan export competitiveness in the face of ongoing economic challenges.

This study examines the impact of bilateral political relations on China's export performance to RCEP (Regional Comprehensive Economic Partnership) member countries, focusing on both export scale and margins (intensive and extensive). Using multiple regression models such as OLS, fixed effects, LSDV, and GMM, the research finds that improvements in political relations significantly increase China's export scale by reducing trade costs and enhancing preferences for Chinese products. However, the effect is primarily observed in intensive margins (increased export volume of existing products), while extensive margins (the diversification of new products) remain unaffected. The study highlights that close political relations deepen trade in existing products, whereas product diversification requires additional measures beyond improved political ties. These findings have important policy implications, emphasizing the need for stable political relations to foster trade growth within the RCEP framework.

Pop-up stores have evolved into consumer experience-focused spaces where companies can introduce new products and promote their brands in a short period of time. In particular, the proportion of food brands using pop-up stores in China is increasing every year, so research is needed to determine consumer perception, brand attitude, and brand loyalty toward Chinese food pop-up stores. Therefore, this study applied the technology acceptance model and analyzed the effect on brand attitude and brand loyalty by adding variables such as consumption value, usage experience, and trust. An online survey was conducted targeting users of Chinese food pop-up stores within the past year, and a total of 484 responses were analyzed for the final results. The results of this study showed that perceived usefulness, perceived ease of use, hedonic value, usage experience, and trust in food pop-up stores had a positive effect on brand attitude. In addition, it was confirmed that brand attitude was an important factor influencing brand loyalty.

This research provides a detailed understanding of how firms can leverage their internal capabilities to navigate external market dynamics and enhance export performance. The study investigates the complex relationships between customer turbulence, market capability, competitive aggressiveness, and export performance among emerging market firms. Grounded in resourcebased theory and dynamic capabilities theory, the research utilizes a cross-sectional survey of 259 South African firms across various industries. Structural equation modeling is employed to test the proposed hypotheses. The findings reveal that customer turbulence encourages both competitive aggressiveness and market capability. Additionally, market capability is a crucial mediator, significantly enhancing export performance. While competitive aggressiveness positively influences market capability, its relationship with export performance is more complex. Theoretical implications underscore firms' need to develop dynamic capabilities to adapt to rapidly changing customer demands. On a practical level, the study suggests that managers focus on strengthening market capabilities and adopting proactive competitive strategies to thrive in turbulent environments. Finally, this research enriches the literature on export performance by integrating dynamic capabilities theory and offering actionable insights for emerging market firms seeking to improve their international market success.

The COVID-19 pandemic has caused global uncertainty about demand, supply, and productivity, and has led to unprecedented trade disruption. This study empirically examines the relationship between resilience and internationalization performance of Korean SMEs and the moderating effect of interfunctional coordination. Based on the survey responses of 173 exporting SMEs, resilience was found to have a positive effect on internationalization performance. However, when all variables including control variables were entered simultaneously, it was not statistically significant. It can be seen that further empirical research on the resilience of SMEs is needed. In addition, interdepartmental coordination was observed to negatively moderate the relationship between resilience(response capacity) and internationalization performance under uncertainty. This provides new academic implications for the traditional thinking on interdepartmental coordination variables.

This study identifies certain patterns in American employment growth over the past decades. Countless shocking events have occurred and gradually faded from memory. Yet, it remains crucial to listen to the quiet voices emerging from the daily lives of firms, households, and individuals, all under the umbrella of employment. In this sense, few variables are as encompassing as employment in capturing the diverse perspectives of such heterogeneous agents. Mercantilism might prioritize the accumulation of aggregate output and the grandeur of state power. Employment, while aligned with state power, is intricately linked to various dimensions and thus determined endogenously by institutions and technologies. We observe a decreasing trend in the employment growth rate, one structural break, and relative insulation from external factors such as geopolitical risk and the strength of the world’s vehicle currency. However, the increase in these two factors has raised the variance of the American inflation rate. Additionally, the strong dollar has contributed to lowering the mean inflation rate.

Horses used in international sports or domestic horse racing industries are traded at very high prices based on their abilities, and these horses are frequently imported and exported internationally. The price of horses is determined by the horse industry and capabilities of a country. In other words, how horses are raised and trained affects their abilities and competitiveness, which in turn aligns with international price competitiveness and drives the international market price of horses. Thus, horses are not just simple animals, but key elements of a vast industry and a driving force that can lead a new, internationally competitive industrial society. Therefore, countries are making efforts to revitalize the horse industry. Although China ranks first in the world in horse productions it lacks price competitiveness in the international market. As a result, China has begun to focus on how to revitalize its horse industry. Research on China's horse industry policies and strategies and their outcomes is necessary to understand how they might impact the horse industry in Korea in the future.

This study analyzes the global trade structure of lithium-ion batteries (LIB) for electric vehicles using UN Comtrade data and social network analysis. The findings reveal that global LIB imports significantly increased from 2018 to 2023, driven by growing demand in the electric vehicle market. Despite disruptions in the global supply chain caused by the pandemic and wars, dependency on China intensified in 2023, mainly due to its price competitiveness. However, long-term supply chain stability requires diversifying production locations. Additionally, the gap between core and peripheral countries in the LIB trade network diminished by 2023, indicating a more integrated and competitive global market. This study provides empirical insights into the LIB trade network and suggests further research on regional supply chain diversification.

The goal to be achieved in supply chain management is not only efficiency, but also sustainability these days. Therefore, this study focused on blockchain technology as a technology to improve the efficiency and sustainability of sustainable supply chains. This study presented sustainable supply chain management, blockchain technology barriers, and absorptive capacity as factors influencing the adoption of blockchain technology. In addition, absorptive capacity was viewed as a learning mechanism for companies and was viewed as affecting sustainable supply chain management. In order to verify the proposed research model, a survey was conducted targeting medium-sized companies. The results of the analysis of the collected data are as follows. Sustainable supply chain management has a positive effect on the adoption of blockchain technology. Absorptive capacity has a positive effect on sustainable supply chain management and the adoption of blockchain technology.