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Improvement of Tax Expenditures for SMEs and Startups - focusing on Taxation on Family Company Succession and Corporate Rehabilitation - 改善中小企业和创业企业的税收支出——以家族企业继承和企业复兴的税收为重点
Chungnam Law Review Pub Date : 2019-05-31 DOI: 10.33982/CLR.2019.05.30.2.83
Bokyeung Seo
{"title":"Improvement of Tax Expenditures for SMEs and Startups - focusing on Taxation on Family Company Succession and Corporate Rehabilitation -","authors":"Bokyeung Seo","doi":"10.33982/CLR.2019.05.30.2.83","DOIUrl":"https://doi.org/10.33982/CLR.2019.05.30.2.83","url":null,"abstract":"","PeriodicalId":426464,"journal":{"name":"Chungnam Law Review","volume":"1700 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129409922","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Law and Policy on Hate 关于仇恨的法律和政策
Chungnam Law Review Pub Date : 2019-05-31 DOI: 10.33982/CLR.2019.05.30.2.191
S. Hong
{"title":"Law and Policy on Hate","authors":"S. Hong","doi":"10.33982/CLR.2019.05.30.2.191","DOIUrl":"https://doi.org/10.33982/CLR.2019.05.30.2.191","url":null,"abstract":"한국사회에서 혐오(hate)가 사회현상으로 등장한 것은 2013년 이후이다. 그 이전에 혐오는 주로 무언가를 싫어하는 개인적인 감정을 뜻하는 것이었으나, 2013년 이후부터는 특정 개인이나 집단에 대한 차별적인 혐오라는 말로 사용되기 시작했다. 이 논문에서는 이것을 일상적 의미에서의 혐오와 구분하여 ‘사회현상으로서의 혐오’라고 부르고자 한다. 이러한 혐오는 개인의 개인적이고 일시적인 감정이 아니라, 이데올로기화되어 있어 확산성을 가지고 있고 심지어 세대를 넘어 전승되기도 하는 사회구조적 현상이며, 소수자 집단이나 그 구성원인 개인에 대한 차별적 인식에서 기반한다. 이러한 혐오는 혐오표현, 차별행위, 증오범죄, 집단살해의 형태로 나타난다고 할 수 있는데, 먼저 이에 관련한 현행 법령상의 규제가 어떠한 상황인지 살펴보았다. 혐오표현과 관련하여, 현행법에서는 장애인차별금지법, 방송법, 방송통신위원회의 설치 및 운영에 관한 법률, 정보통신망 이용촉진 및 정보보호 등에 관한 법률, 언론중재 및 피해구제 등에 관한 법률 등을 이행하기 위한 하위법규 또는 옥외광고물에 관한 법률 등에서 혐오표현을 규율하고 있는 내용을 일부 찾아 볼 수 있다. 차별과 관련해서는 국가인권위원회법이 부분적으로 차별금지법의 역할을 하고 있으며, ‘장애인차별금지 및 권리구제에 관한 법률’, ‘남녀고용평등과 일·가정 양립 지원에 관한 법률’, ‘양성평등기본법’, ‘고용상 연령차별금지 및 고령자고용촉진에 관한 법률’ ‘기간제 및 단기간 근로자 보호 등에 관한 법률’, ‘파견근로자 보호 등에 관한 법률’ 등이 개별적 차별금지법의 역할을 하고 있다. 증오범죄 관련해서는 현행법에서는 특별한 규정을 찾아 볼 수 없으며, 집단살해와 관련해서는 국제형사범죄법이 제정되어 있다. 위와 같이 혐오에 관련한 법제가 일부 있기는 하지만, 체계적으로 정비되어 있는 것은 아니며, 포괄적 차별금지법이 없다 보니 혐오에 관한 여러 문제들을 체계적으로 대응하기 어려운 상황이라고 할 수 있다. 차별금지법이 있어야 혐오에 기반한 여러 문제에 대한 체계적이고 포괄적인 대응이 가능해진다. 이 때 차별금지법을 관할하는 국가인권위원회는 차별행위의 대한 구제기관이기도 하지만, 혐오에 기반한 여러 문제를 다루는 일종의 컨트롤타워로서 역할을 할 수 있을 것이다.","PeriodicalId":426464,"journal":{"name":"Chungnam Law Review","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123544288","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
The End of the Decision of Limited Unconstitutionality? - A Study on the Lastest Decisions of Constitutional Court of Korea and the Nature of Decision of Limited Unconstitutionality as a Quantitative Partial Unconstitutionality Decision - 有限违宪判决的终结?——韩国宪法法院最近的判决及“有限违宪判决”作为“数量部分违宪判决”的性质研究
Chungnam Law Review Pub Date : 2019-05-31 DOI: 10.33982/CLR.2019.05.30.2.229
Jaeho Lee
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引用次数: 0
Law Education and Lawyers’ Training System in Australia 澳大利亚的法律教育与律师培训制度
Chungnam Law Review Pub Date : 2019-05-31 DOI: 10.33982/CLR.2019.05.30.2.151
Yong-Mi Ko
{"title":"Law Education and Lawyers’ Training System in Australia","authors":"Yong-Mi Ko","doi":"10.33982/CLR.2019.05.30.2.151","DOIUrl":"https://doi.org/10.33982/CLR.2019.05.30.2.151","url":null,"abstract":"","PeriodicalId":426464,"journal":{"name":"Chungnam Law Review","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115492155","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Key Issues of the corporate law to be considered in order to build Start-up friendly Environment 构建创业友好环境需要考虑的公司法关键问题
Chungnam Law Review Pub Date : 2019-05-31 DOI: 10.33982/CLR.2019.05.30.2.47
Soo Jung Choi
{"title":"Key Issues of the corporate law to be considered in order to build Start-up friendly Environment","authors":"Soo Jung Choi","doi":"10.33982/CLR.2019.05.30.2.47","DOIUrl":"https://doi.org/10.33982/CLR.2019.05.30.2.47","url":null,"abstract":"","PeriodicalId":426464,"journal":{"name":"Chungnam Law Review","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127159136","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Alternative of Building up the Equity Financing Base of Small and Medium Ventures including Startups to Boost up their Innovative Growth - Validating Review over the Act of Promoting Venture Investment including SAFE Rule - 建立初创企业等中小企业的股权融资基础，促进创新成长的替代方案——对包括外管局规定在内的风险投资促进法的验证性审查
Chungnam Law Review Pub Date : 2019-05-31 DOI: 10.33982/CLR.2019.05.30.2.121
Youngseok Yang
{"title":"Alternative of Building up the Equity Financing Base of Small and Medium Ventures including Startups to Boost up their Innovative Growth - Validating Review over the Act of Promoting Venture Investment including SAFE Rule -","authors":"Youngseok Yang","doi":"10.33982/CLR.2019.05.30.2.121","DOIUrl":"https://doi.org/10.33982/CLR.2019.05.30.2.121","url":null,"abstract":"","PeriodicalId":426464,"journal":{"name":"Chungnam Law Review","volume":"255 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131745191","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
The Study on the Pre-Contractual Duty by European Private Law 欧洲私法对契约前义务的研究
Chungnam Law Review Pub Date : 2019-05-31 DOI: 10.33982/CLR.2019.05.30.2.311
Ho-Haeng Lee
{"title":"The Study on the Pre-Contractual Duty by European Private Law","authors":"Ho-Haeng Lee","doi":"10.33982/CLR.2019.05.30.2.311","DOIUrl":"https://doi.org/10.33982/CLR.2019.05.30.2.311","url":null,"abstract":"","PeriodicalId":426464,"journal":{"name":"Chungnam Law Review","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130833384","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Review on the Necessity to Legislate Company Act Systems Suitable to Small and Medium Venture Companies - Focusing on Legal Division of Small and Large Companies - 制定适合中小风险企业的公司法制度的必要性研究——以大中小企业的法律划分为中心
Chungnam Law Review Pub Date : 2019-05-31 DOI: 10.33982/CLR.2019.05.30.2.11
Soo-seok Maeng
{"title":"Review on the Necessity to Legislate Company Act Systems Suitable to Small and Medium Venture Companies - Focusing on Legal Division of Small and Large Companies -","authors":"Soo-seok Maeng","doi":"10.33982/CLR.2019.05.30.2.11","DOIUrl":"https://doi.org/10.33982/CLR.2019.05.30.2.11","url":null,"abstract":"","PeriodicalId":426464,"journal":{"name":"Chungnam Law Review","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124966282","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The different application of the statute of limitation in the government’s liability action in Korea and the U.S. 韩国和美国在政府责任诉讼中诉讼时效适用的不同
Chungnam Law Review Pub Date : 2019-02-28 DOI: 10.33982/clr.2019.02.30.1.123
Myoung Jeong Ha
{"title":"The different application of the statute of limitation in the government’s liability action in Korea and the U.S.","authors":"Myoung Jeong Ha","doi":"10.33982/clr.2019.02.30.1.123","DOIUrl":"https://doi.org/10.33982/clr.2019.02.30.1.123","url":null,"abstract":"","PeriodicalId":426464,"journal":{"name":"Chungnam Law Review","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126116962","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Eine Übersicht über die Staatshaftungen in Europa 对欧洲的公民扣留情况进行调查
Chungnam Law Review Pub Date : 2019-02-28 DOI: 10.33982/clr.2019.02.30.1.11
Jung-kwon Kim
{"title":"Eine Übersicht über die Staatshaftungen in Europa","authors":"Jung-kwon Kim","doi":"10.33982/clr.2019.02.30.1.11","DOIUrl":"https://doi.org/10.33982/clr.2019.02.30.1.11","url":null,"abstract":"","PeriodicalId":426464,"journal":{"name":"Chungnam Law Review","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132128369","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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