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학술자료
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[학술논문] '수복지구' 주민의 정체성 형성과정-'인민'에서 '주민'으로 '주민'에서 '국민'으로
...dual attitude to these ‘previous North Korean people (=non-South Korean nation) who joined its ‘national realm.’ The ROK government granted legal obligation of military service and tax payment as well as legal rights to these residents of restored areas, thereby acknowledging them as one of political entities underlying the ROK. But, it disapproved their autonomous political activities...
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[학술논문] 남북간 교역물자 관리시스템의 개선과제에 관한 연구 -개성공단을 중심으로-
...Industrial Park(KIP) is being developed in the region, as a collaborative economic development with South Korea. KIP construction started in June 2003, and in August 2003 North and South Korea ratified four tax and accountancy agreements to support investment. Pilot phase construction was completed in june 2004, and the KIP opened in December 2004. In the KIP’s initial phase, 15 South Korean companies...
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[학술논문] Review of the Poorly Known Harvestman Subfamily Opilioninae (Arachnida: Opiniones: Phalangiidae) with Himalphalangium spinulatum from Korea
Himalphalangium spinulatum (Roewer, 1911) collected from Gijang-gun, Busan-city, Korea is redescribed with spination of leg, detailed illustrations including SEM photographs for the first time. Bidentolophus bidens (Simon, 1880) as a junior synonym of Opilio koreanus Charitonov, 1957 from North Korea is additionally reported in the Korean fauna. Also, a key to the species of Korean subfamily Opilioninae
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[학술논문] 북한의 농업현물세 징수체계를 둘러싼 국가와 농민의 갈등
A number of studies on agricultural tax paid in kind executed in North Korea before and after the Korean War have been produced. Those studies have a tendency to focus on examining whether or not tax-in-kind was utilized with a means of exploitation by state. But troubles between state and farmers intensified in processes of tax collection have never been paid attention to. This study intends to lighten...
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[학술논문] 북한 지적법의 개황(槪況)과 최근의 변모(變貌)
...problems in cadastral act of North Korea. The simplicity of land category and cadastral register, non-systematization of the cadastral law and the fictiveness which there exists taxes while saying that tax was abolished already are the ones. Therefore, the solution for unifying the cadastral laws of South and North Korea can be systematization of cadastral act, changing the cadastral system into the multipurpose...
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