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Legal Review of Anti-corruption in Urban Development projects: Regarding the Daejang-dong development project 城市开发项目中反腐败的法律审视——以大长洞开发项目为例
Pub Date : 2023-02-28 DOI: 10.36433/kacla.2022.6.1.61
M. Bae
The corruption perceptions index (CPI) of our country has improved. It is difficult to define in a single word what the concept and range of urban development projects are. The laws related to the return of development profits encompass , , and . Although anti-corruption laws have a criminal law nature in terms of the form. However, since legal ethics are considered important in terms of justice and the rule of law, they belong to the area of the crime prevention law. The main concern is focused on whether they have served as check laws to strengthen publicness for project operators in urban development projects, and whether they will be able to continue this function. This study was intended to review my study conducted about one year ago regarding the return of development profits and reinforcement of publicness in the urban development projects. This study examined the history of the Act on Urban Development Projects and reviewed the content of the return of development profits pursuant to . At the same time, this study dealt with the issues related to the Daejangdong development projectas the subtitle of this study as well as the conjoint development. While presenting the outline and progress of the Daejangdong urban development project, this study explained how the Daejangdong urban development project has been implemented in accordance with the Act on Urban Development Projects before the revision. Then, this study discussed the contents of revision of the Act on Urban Development Projects. The project operator claimed that a huge development profit of 550.3 billion KRW was returned through the Daejangdong development project. Therefore, this study reviewed whether this claim was a law enforcement act pursuant to . As a result, different from the claim made by the project operator regarding the return of enormous development profits, the development cost is the due cost that must be borne by the principal agent of the development project according to the and it cannot be regarded as the return of development profits. The method of supplying the developed land by private project operators obeys the Article 26, Clause 2 of . However, the competitive bidding under the Article 57, Clause 2 of the Enforcement Decree of the same Act corresponds to a binding rule. The Clause 3 is, in principle, a discretionary rule, but the proviso is the binding rule. The rules that can be supplied through a private contract (at-will contract) follow, in principle, the method of competitive bidding and drawing lots. Exceptionally, it is possible to supply the developed land based on a private contract. Considering that the method of competitive bidding, drawing lots, and private contract is a critical issue in which sharp conflicts of interest collide between the public-private interest and between private-private interests, 11 ways to reduce the room for discretionary intervention by the administrative body were established allowing the private contracts only
我国的清廉指数(CPI)有所改善。很难用一个词来定义城市发展项目的概念和范围。与开发利润返还有关的法律包括、和。虽然反腐败法在形式上具有刑法性质。然而,由于法律伦理在正义和法治方面被认为是重要的,因此它们属于预防犯罪法的领域。主要关注的是,它们是否起到了检查法律的作用,以加强对城市开发项目的项目经营者的公示,以及它们是否能够继续发挥这一功能。本研究旨在回顾我一年前关于城市发展项目中发展利润返还和加强公共性的研究。本研究检视城市发展计画法的历史,并依此检讨开发利润返还的内容。同时,本研究还处理了作为本研究副标题的大长洞开发项目的相关问题以及联合开发问题。该报告书在介绍大长洞城市开发事业的大纲和进展情况的同时,还说明了大长洞城市开发事业是如何根据修改前的《城市开发事业法》实施的。然后,本研究探讨城市发展计画法修订的内容。事业方主张,通过大长洞开发,返还了5503亿韩元的巨额开发利润。因此,本研究审查了这一主张是否属于执法行为依据。因此,与项目运营方所主张的巨额开发利润返还不同,开发成本是开发项目委托代理人根据合同必须承担的到期成本,不能视为开发利润返还。由民间项目经营者提供开发用地的办法,依照《中华人民共和国土地管理法》第二十六条第二款的规定执行。但是,同一法案执行令第57条第2款规定的竞争性招标,则对应于具有约束力的规则。第3条原则上是自由裁量性规则,但附带条款是约束性规则。可以通过私人合同(随意合同)提供的规则,原则上遵循竞争性招标和抽签的方法。在例外情况下,可以根据私人合同提供已开发的土地。考虑到竞争性招标、抽签、民间合同的方式是公私利益和私人利益之间发生尖锐利益冲突的关键问题,制定了11种减少行政机关自由干预空间的方法,只允许在例外情况下使用民间合同。大长洞开发项目的经营方华川大裕通过民间合同获得的5块土地,其民间合同的法律依据存在诸多疑问。本研究以“大章洞开发项目中反腐败的法律审查”为研究对象。作为一名法学家,我打算研究与法律原则有关的问题。
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引用次数: 0
A Study on the Prevention of false accounting of Local Governments: Focus on the case of unauthorized expenditure in Japan 防止地方政府虚假会计的研究——以日本未经授权的支出为例
Pub Date : 2023-02-28 DOI: 10.36433/kacla.2022.6.1.95
Heon-sun Hwang
There are national interests, fairness, and common sense in the state affairs and the principles of state administration proposed by the current government. The “fairness and common sense” in constitutional state also includes adhering to the rule of law, in which laws legislated by the National Assembly, the representative of the people, apply fairly to all citizens. Also, rule of law should be comply with providing financial resources for the operation of the state. From the perspective of the rule of law, the provision of financial resources must be subject to the tax burden in accordance with the basis regulations of the tax law. This is the principle of no taxation without law in our constitutional law. In addition, the tax burden must be imposed substantially equally according to each person's taxable capacity, which appears as Principle of taxation equality under the constitutional law. In this way, taxes imposed and collected by taxpayers such as the state or local governments are unilateral and compulsory monetary benefits, and there is no explicit opposition to them. Therefore, the financial resources raised through taxation must be used transparently and fairly. And residents can use systems such as residents suit under the Local Autonomy Act to monitor whether the taxation subject is using the funds legal. In this regard, this paper will examine matters related to illegal expenditures such as political activity expenses issued in Japan based on ordinances. And money such as political activity expenses is also used in Korea as a expense for parliamentary activities. Through the case of Japan, which has a similar legal system to Korea, it could discuss what implications our society can derive to prevent corruption in the use of public funds related to political activities in the future. First, accounts that receive money through taxes, such as future political activity expenses, should be more specific and distinguished. In case accounting use does not go as planned, it is necessary to consider a system such as appropriation. Second, if fraudulent accounting use is detected, strong sanctions should be imposed, such as not being able to receive related expenses in the future. Third, as long as the subsidy consists of taxpayers' money, it should not be limited to the size of the amount. Using Japan's case as a basis for calculation, a system should be established. The system is that can reduce corruption of money delivered by people's taxes through more specific legislation in the future.
国政中有国家利益、公平、常识,也有现政府提出的国政运营原则。宪政国家的“公平和常识”还包括坚持法治,即由国民的代表国会制定的法律公平地适用于所有公民。此外,法治应该与为国家运作提供财政资源相一致。从法治的角度看,财政资源的提供必须按照税法的基本规定承受税收负担。这就是我国宪法规定的无法不征税原则。此外,根据每个人的课税能力,应基本平等地负担税负,这是宪法规定的税收平等原则。这样,国家或地方政府等纳税人征收的税收是单方面和强制性的货币利益,没有明确的反对意见。因此,通过税收筹集的财政资源必须透明和公平地使用。居民还可以利用《地方自治法》规定的“居民诉讼”等制度,对征税主体的资金使用是否合法进行监督。因此,本文将对日本根据法令发放的政治活动费等非法支出问题进行调查。在韩国,政治活动费等资金也被用作国会活动费。通过与韩国法律制度相似的日本的事例,可以探讨今后在防止与政治活动有关的公共资金使用腐败方面,我们社会可以得到什么启示。首先,通过税收收取资金的账户,如未来的政治活动费用,应该更加具体和区分。如果会计使用没有按计划进行,就有必要考虑拨款等制度。其次,如果发现会计使用欺诈,应实施严厉制裁,例如今后不能收到相关费用。第三,只要补贴是纳税人的钱,就不应该局限于金额的大小。应该以日本的情况为基础进行计算,建立一种制度。该制度可以在未来通过更具体的立法来减少人民税收带来的金钱腐败。
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引用次数: 0
A Study on Current Issues Related to the Anti-Corruption Act 《反贪行为法》相关问题研究
Pub Date : 2023-02-28 DOI: 10.36433/kacla.2022.6.1.3
Jae-kwang Kim
This study aims to examine the current issues of the Anti-Corruption Act focusing on the revised bill. In Chapter 2, the legal issues related to the protection and compensation support for whistleblowers were reviewed following: first, vitalization of the corruption reporting system through the essential reduction of penalties; second, reinforcement of reporter protection strengthening protection procedures for reporting person, easing requirements for temporary suspension decision for ‘procedural pre-protection and post-review’ of reporting person); third, improving the effectiveness of subrogating the right to claim compensation for damages. Next, in Chapter 3, legal issues related to the strengthening of citizens' surveillance and participation functions were considered through securing the timeliness and effectiveness of the national audit request system. Lastly, in Chapter 4, legal issues related to strengthening the integrity of public institutions were reviewed as follows: first, investigation and evaluation of corruption in public institutions and imposition of administrative fines; second, the use of business secrets by employees of public institutions; third, the punishment on acquiring property by using undisclosed information acquired in official affairs unrelated to work. It is impossible to prevent massive corruption without aversion to small corruption. Moreover, The problems corruption are serious not only in the public sector, but also in the private sector. Therefore, I agree with the point that solution should be changed from public office-centered corruption to public interest-centered corruption in the future. The rule of law has developed as a principle of liberalism to guarantee the freedom of the people, and is recognized today as a component of liberal democracy along with separation of powers. Anti-corruption needs to be approached from the perspective of overcoming the crisis of the rule of law, because corruption has the meaning of eroding the rule of law.
本研究旨在以反贪腐法修改案为中心,检视现行反贪腐法的议题。第二章对举报人保护和赔偿支持的相关法律问题进行了回顾:首先,通过实质上的减刑来激活腐败举报制度;二是加强对报道人的保护,加强对报道人的保护程序,放宽对报道人“程序性保护前、事后审查”的暂停决定要求;第三,提高损害赔偿请求权代位的有效性。接下来,在第三章中,通过确保国家审计请求制度的及时性和有效性,讨论了与加强公民监督和参与职能有关的法律问题。最后,在第四章中,对与加强公共机构廉洁有关的法律问题进行了如下审查:第一,对公共机构腐败的调查和评价以及行政罚款的征收;二是事业单位工作人员使用商业秘密;三是对利用与工作无关的公务信息获取财产的处罚。如果不厌恶小腐败,就不可能防止大规模腐败。此外,腐败问题不仅在公共部门很严重,在私营部门也很严重。因此,我同意未来的解决方案应该从以公职为中心的腐败转变为以公共利益为中心的腐败。法治是作为保障国民自由的自由主义原则发展起来的,与三权分立一起被认为是自由民主主义的组成部分。反腐败需要从克服法治危机的角度来看待,因为腐败具有侵蚀法治的意义。
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引用次数: 0
Status and tasks of domestic anti-corruption laws responding to international efforts to combat corruption 应对国际反腐败努力的国内反腐败法律现状和任务
Pub Date : 2023-02-28 DOI: 10.36433/kacla.2022.6.1.115
Ju-hee Eom
Corruption is not a problem confined to one country, and since its harms transcend national borders, the international community has been working together to solve this problem for decades. The international community's anti-corruption discussion and cooperation began with the enactment of the Foreign Corrupt Practices Act (FCPA) in the United States in 1977, through the enactment of the Organization for Economic Cooperation and Development's (OECD) Anti-Bribery Convention in 1999, and the conclusion of the UN Anti-Corruption Convention in 2003. The G20 Summit, a global economic consultative body that emerged in the wake of the 2008 global economic crisis, recognized corruption as the main cause of the global financial crisis, and the 2010 G20 Seoul Declaration emphasized cooperation on corruption at the international level. The was adopted in the form of an annex. This action plan includes contents to urge member countries to join and ratify major international conventions against corruption, such as the United Nations Anti-Corruption Convention and the OECD Anti-Bribery Convention, as well as a cooperative system to prevent corrupt public officials from using the financial system and to prevent corrupt public officials from entering and providing shelter. Measures that require close cooperation between countries, such as Goryeo and support for the recovery of hidden assets overseas, were included. In addition, each member country agreed to report the situation every year so that the could lead to effective policies. In order to lead and actively participate in these changes in the international situation, it is judged that Korea, a member of the G20, needs basic research for active implementation and policy and institutional reorganization based on this. This paper examined the contents of international activities centered on the UN Anti-Corruption Convention to respond to corruption, the foundation of the domestic legal system and the current status of domestic legal implementation of international agreements. In addition, institutional and policy directions to be improved for future anti-corruption activities were presented.
腐败不仅仅是一个国家的问题,由于其危害超越国界,国际社会几十年来一直在共同努力解决这一问题。国际社会的反腐败讨论与合作始于1977年美国颁布《反海外腐败法》(FCPA), 1999年经济合作与发展组织(OECD)《反贿赂公约》的制定,2003年联合国《反腐败公约》的缔结。2008年全球经济危机后成立的全球经济协商机构G20峰会承认腐败是全球金融危机的主要原因,2010年G20首尔宣言强调了国际层面的腐败合作。该文件以附件的形式获得通过。该行动计划的内容包括,敦促成员国加入并批准《联合国反腐败公约》、《经合组织反贿赂公约》等主要国际反腐败公约,以及防止腐败公职人员利用金融系统、防止腐败公职人员进入并提供庇护的合作体系。其中包括高丽等需要国家间密切合作的措施和支援海外隐匿资产的回收等。此外,每个成员国同意每年报告情况,以便能够导致有效的政策。为了引领并积极参与这些国际形势的变化,作为G20成员的韩国需要进行积极实施的基础研究,并以此为基础进行政策和制度重组。本文考察了以《联合国反腐败公约》为核心的国际反腐败活动的内容、国内法律体系的基础以及国内法律履行国际协定的现状。此外,还提出了今后反腐败活动需要改进的体制和政策方向。
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引用次数: 0
Corruption prevention plan for university autonomy and personnel administration 大学自治和人事管理的腐败预防计划
Pub Date : 2023-02-28 DOI: 10.36433/kacla.2022.6.1.31
N. Kim
The Constitution recognizes university autonomy to practically guarantee academic freedom. University autonomy means that universities autonomously decide and execute university issues without external influence and take responsibility for the results. National and public universities and private universities, within the scope of not violating the Constitution, the Higher Education Act, the Education Public Officials Act, the Disciplinary Order for Education Officials, and the Private School Act, the University Faculty Personnel Regulations, University Faculty Disciplinary Regulations, University Faculty Promotion Regulations, University Faculty Reappointment Regulations, The Articles of Incorporation, etc. are regulated autonomously, and new recruitment, reappointment, promotion, dismissal, and disciplinary actions are reviewed by the University Personnel Committee, the Faculty Personnel Committee, and the Faculty Disciplinary Committee in accordance with the faculty personnel related regulations. Personnel authority and disciplinary authority have been conducting personnel administration at their discretion. In particular, university personnel administration is understood as a lawful disposition, not judged as a deviation or abuse of discretion, unless it significantly loses its validity from a socially accepted point of view. Despite the fact that fairness, objectivity, and integrity are more required in the faculty personnel department, the sacred university that seeks truth demands money and valuables while hiring new teachers, solicits or arranges professor appointments, or delays, academic ties, or Personnel corruption is constantly occurring due to collusion in hiring relationships due to blood ties, abuse of power, bribery, embezzlement, intentional deception, fraud, and non-compliance with personnel regulations. In the case where the Ministry of Education has conducted a comprehensive audit when personnel corruption at a specific university has become a social problem, most of them are given a 'Warning' or 'Caution' despite the fact that the personnel corruption was revealed. In addition, even though the sentencing for personnel corruption by teachers is a matter of severe punishment, they are disposing of light punishment without objective reasons for mitigating. Therefore, after examining the concept, legal nature, content and limitations of university autonomy, the direction for preventing corruption in university personnel administration is presented. In particular, from the viewpoint of ensuring university autonomy under the Constitution, the direction of enactment of the Anti-Corruption Act on personnel administration of university faculty, rationalization of the Conflict of Interest Prevention Act, strengthening of university self-audit functions, establishment of good governance in personnel administration, rationalization of anti-corruption policies, and mandatory education on integrity and ethics, and discusses the mandato
宪法承认大学的自主性,切实保障学术自由。大学自治是指大学在不受外界影响的情况下自主决定和执行大学事务,并对结果负责。国立、公立大学和私立大学在不违反《宪法》、《高等教育法》、《教育公务员法》、《教育公务员惩戒令》、《私立学校法》、《大学教职员人事条例》、《大学教职员惩戒条例》、《大学教职员晋升条例》、《大学教职员再任用条例》、《章程》等的范围内,自行进行规定。新聘、续任、晋升、解聘和处分由学校人事委员会、学院人事委员会和学院纪律委员会按照学院人事有关规定进行审查。人事部门和纪律部门一直在酌情进行人事管理。特别是,大学人事管理应被理解为一种合法处置,而不是判断为偏离或滥用自由裁量权,除非从社会认可的角度来看,它明显失去了有效性。虽然教职员人事部门更需要公正、客观、正直,但追求真理的神圣大学在聘用新教师时,要求金钱和贵重物品,要求或安排教授的任命,或拖延、学术关系,或因血缘关系、滥用职权、贿赂、贪污、故意欺骗、欺诈等关系而导致的人事腐败不断发生。不遵守人事规定。个别大学的人事不正之风已成为社会问题,教育部对其进行全面监查的情况下,大部分大学即使发现了人事不正之风,也会得到“警告”或“注意”的处分。另外,对教师的人事不正之风的量刑虽然是重刑,但却在没有减轻的客观理由的情况下,进行了轻刑处理。因此,在考察了大学人事自治的概念、法律性质、内容和限制之后,提出了防止大学人事管理腐败的方向。特别是从保障宪法规定的大学自治权、制定《反腐败法》对大学教员人事管理的方向、理顺《防止利益冲突法》、强化大学自我审计功能、建立良好的人事管理、理顺反腐败政策、强制进行廉洁道德教育等方面进行了讨论。并对人事管理系统的强制使用进行了探讨。
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引用次数: 0
Searching for a rational control direction to prevent corruption in the Korean police power - Focused on the UK police system - 寻找防止韩国警察权力腐败的理性控制方向——以英国警察制度为中心
Pub Date : 2022-08-31 DOI: 10.36433/kacla.2022.5.2.33
Koung-mi Huh
The purpose of this study is to seek reform and desirable control directions for the Korean police based on the analysis of the UK police control system. The control features of the UK police are the distribution of police power to local police and special police, the guarantee of supervision by the Secretary of Home Office, and the monitoring and sanctions of police corruption by IOPC and HMICFRS. Therefore, this suggests the direction of corruption control and desirable institutional improvement in the Korean police. First, the Ministry of Interior ad Safety should faithfully fulfill its role as a hierarchical supervisory authority as a superior authority of the National Police Agency and the Autonomous Police Committee. Second, the Ministry of Interior and Safety should directly carry out the affairs of the National Police Commission. Third, the police's ability to respond to crimes should be strengthened by introducing a practical autonomous police system. Fourth, the Serious Crimes Investigation Agency shall be under the Ministry of Justice and exercise the right to investigate and prosecute. Fifth, the Police and Investigation Corruption Inspection Committee is separately established under the Prime Minister. Sixth, the police recruitment system must be completely reorganized to eliminate discriminatory personnel management.
本研究的目的是在分析英国警察管制制度的基础上,寻求韩国警察的改革和理想的管制方向。英国警察的控制特征是将警察权力分配给地方警察和特警,由内政部大臣保证监督,由IOPC和HMICFRS对警察腐败进行监督和制裁。因此,这表明了韩国警察的腐败控制方向和理想的制度改进。首先,作为警察厅和自治警察委员会的上级机关,行政安全部应该履行等级监督机关的职能。第二,由行政安全部直接执行警察委员会的事务。第三,通过引进实用化的自治警察制度,加强警察应对犯罪的能力。第四,严重犯罪调查处隶属于司法部,行使调查权和起诉权。第五,在国务总理下单独设立警察及调查腐败检查委员会。第六,必须彻底改革警察招聘制度,消除歧视性人事管理。
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引用次数: 0
Public law permissible limits of parliamentary privileges- Including the discussion of dropping privileges - 公法允许议会特权的限度-包括取消特权的讨论-
Pub Date : 2022-08-31 DOI: 10.36433/kacla.2022.5.2.3
Yong-jeon Choi, Bong-Ki Shin
Our Constitution stipulates the president's criminal privilege (Article 84), the non-arrest privilege of the National Assembly member (Article 44), and immunity Privilege (Article 45), which are privileges for direct constitutional institutions' governing functions. The immunity and non-arrest privileges constitutionally granted by the Constitution are being criticized as indulgences for the politics of revelation or the bulletproof National Assembly that protects criminals. There is pressure to be However, since these powers and privileges are premised on the function of the National Assembly, depending on the case, individual members cannot renounce these privileges on their own, and their existence itself is so important that it cannot be restricted even by a resolution of the parliament. In the 16th presidential election around 2003, the attendance of lawmakers involved in the presidential slush fund case of candidates from both the opposition parties was postponed due to the convening of an extraordinary session of the National Assembly before the prosecution. Due to this incident, the privilege of non-arrest left a stigma as a tool to the 'Bulletproof National Assembly'. At the Constituent Assembly of the 1st Republic, a member of the National Assembly, who also served as the Minister of Agriculture and Forestry, was recommended to resign on the grounds that he had a different view on the president's grain purchase policy, and the arrest agreement was subject to him. There was also a positive case in which Congress protected a member of the parliament from government oppression by rejecting the arrest motion. The immunity privilege does not conform to equity with the general public by sculpting responsibility for criminal acts such as insults or defamation, but it can also be a powerful device to protect lawmakers from illegal government oppression, such as the case of Yoo Seong-hwan. . By the time of the 21st National Assembly's legislative period, all three motions for the arrest of a member of the National Assembly submitted for general crimes unrelated to their legislative activities were approved. This shows a fairly positive progress in that the lawmakers do not wrap themselves around and think about objective legitimacy. However, in general, the legislative activities of the National Assembly members are still being criticized for not reaching the level of the public, and they are being forced to lay down the contents of the various powers that have been given to them. In this situation, in order to systematically review the privileges and privileges of the members of the National Assembly and find ways to improve them, the powers and privileges of the members of the National Assembly will be reviewed, various methods for releasing the privileges will be introduced, and the discussion on the release of the privileges of members of the National Assembly will be briefly discussed. and (II), the most representative privileges of non
我们的宪法规定了总统的刑事特权(第84条)、国会议员的不逮捕特权(第44条)、豁免特权(第45条),这是宪法直属机关行使统治职能的特权。宪法赋予的豁免权和不逮捕权,被批评为是对“揭露政治”和“保护罪犯的防弹国会”的纵容。但是,由于这些权力和特权是以国会的职能为前提的,因此,根据具体情况,个别议员不能自行放弃这些特权,而且它们的存在本身非常重要,即使是国会的决议也不能限制它们的存在。2003年第16届总统选举时,因检察机关召开临时国会,参与“总统秘密资金事件”的朝野议员的出席被推迟。由于这次事件,不被逮捕的特权给“防弹国会”留下了工具的耻辱。在第一共和国制宪会议上,曾担任农林部长官的一名国会议员因对总统的粮食收购政策持不同意见而被建议辞职,而且逮捕协议也受他的制约。也有一个积极的案例,国会通过拒绝逮捕动议来保护国会议员免受政府的压迫。免责特权虽然不符合对侮辱、诽谤等犯罪行为的责任划分,但也有可能成为保护议员免受政府非法压迫的有力手段,就像刘成焕案一样。在第21届国会期间,以与立法活动无关的一般犯罪为由提出的3件国会议员逮捕案全部被批准。议员们不再局限于客观正当性问题,这是相当积极的进步。但是,国会议员的立法活动总体上仍被批评为没有达到国民的水平,他们被迫制定赋予他们的各种权力的内容。在这种情况下,为了系统地审查国会议员的特权和特权,并寻找改善国会议员的特权和特权的方法,将对国会议员的权力和特权进行审查,并引入各种特权的释放方法,并简要讨论国会议员特权的释放问题。(2)分析国会最具代表性的特权——不拘捕权和豁免权的代表性特权(3),最后将国会特权分为放弃特权、不拘捕权、豁免权(4),提出改善国会特权的方案。
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引用次数: 0
A Study on Corruption Status of Elected Officials in Local Government and Anti-Corruption Measures 地方政府民选官员腐败现状与反腐败对策研究
Pub Date : 2022-08-31 DOI: 10.36433/kacla.2022.5.2.107
Hoe-Chang Kim
A country's competitiveness in the global environment is multiplied when local governments operate soundly. However the moral hazard of elected officials who make up local governments is serious. It is the result of corruption. The current corruption of local governments is no longer something to be overlooked. The reasons for viewing corruption as dangerous are simple and clear. Corruption itself is a problem but if it spreads like an epidemic the whole country is at stake beyond the threat to the existence of local autonomy. First in the case of the head of a local government the scope and influence of the authority he exercises is much larger and more powerful than that of general public officials. In particular the bosses of the group go beyond simply individual crimes causing economic loss to local residents and a decisive obstacle to the establishment of mature local autonomy by lowering trust in local administration. What is serious about the corruption of local council members is that individual members themselves participate in various voting rights and are directly involved in the activities of the standing committees to which they belong as well as the activities of special committees for various purposes. The problem is that while the local autonomy of our country is accumulating more experience the corruption of the heads of local governments and local council members is repeating and getting worse. Therefore in this study what are the causes of corruption among the heads of local governments and local councilors and what is the actual situation and a timely plan was prepared. I convinced that if we accept and cooperate with the proposals of practical and real-life researchers local governments will be freed from the chains of corruption and regain their role.
地方政府运作良好,国家在全球环境中的竞争力就会倍增。然而,构成地方政府的民选官员存在严重的道德风险。这是腐败的结果。目前,地方政府的腐败问题已不容忽视。将腐败视为危险的原因简单明了。腐败本身是一个问题,但如果它像流行病一样蔓延,整个国家就会受到威胁,而不仅仅是地方自治的存在。首先,在地方政府首脑的情况下,他行使的权力的范围和影响比一般公职人员要大得多,也更有力。特别是,他们不仅是给当地居民造成经济损失的个人犯罪,而且还降低了对地方行政的信任,成为了建立成熟的地方自治权的决定性障碍。地方议员腐败的严重之处在于,议员个人参与各种投票权,并直接参与所属常任委员会的活动和各种目的的特别委员会的活动。问题是,虽然我国的地方自治积累了更多的经验,但地方自治团体长和地方议员的腐败却在不断重演,而且愈演愈烈。因此,在本研究中,地方政府首脑和地方议员腐败的原因是什么,实际情况是什么,并及时制定了计划。我相信,如果我们接受并配合实际和现实研究人员的建议,地方政府将从腐败的链条中解脱出来,重新发挥作用。
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引用次数: 0
Anti-corruption measures in the tax field in the new government 新政府在税收领域的反腐措施
Pub Date : 2022-08-31 DOI: 10.36433/kacla.2022.5.2.63
N. Kim
Although tax evasion due to tax investigation (including tax violation investigation), tax fraud and other misconduct is strictly punished by the Tax Criminal Punishment Act, tax corruption has not been reduced. Moreover, by avoiding tax in order to reduce the tax burden under the tax law, fair taxation among taxpayers is overshadowed. In particular, in the area of ​​tax law, due to the expertise, specificity, and complexity of the tax law, taxpayers secretly and unreasonably reduce their tax burden, which is becoming a social issue. Therefore, when the new government seeks anti-corruption measures in the field of tax law, it reviews the anti-corruption system under the current tax law, and as a legal task, it stipulates the tax avoidance system, introduces the self-information disclosure system for delinquents, introduces the offshore tax evasion prevention law, and prevents tax evasion. We present improvement points by considering the introduction of a tax investigation system using artificial intelligence and measures to strengthen tax evasion suppression through rationalization of administrative penalties such as tax evasion.
虽然《税收刑事处罚法》严厉惩处因税务调查(包括税务违法调查)而逃税、骗税等不当行为,但税收腐败并没有减少。而且,根据税法规定,为了减轻税负而逃税的行为,使纳税人之间的公平纳税蒙上了阴影。特别是在税法领域,由于税法的专业性、专门性和复杂性,纳税人秘密地、不合理地减轻税负,这正在成为一个社会问题。因此,新政府在寻求税法领域的反腐败措施时,检讨现行税法下的反腐败制度,作为一项法律任务,规定避税制度,引入违法者自我信息披露制度,引入离岸避税防治法,防止偷税漏税。我们考虑引入人工智能税务调查系统和通过合理化逃税等行政处罚加强打击逃税的措施,提出了改进点。
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引用次数: 0
Corruption and legal action in large-scale development projects 大型开发项目中的腐败和法律行动
Pub Date : 2022-02-28 DOI: 10.36433/kacla.2022.5.1.3
N. Kim
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引用次数: 0
期刊
Korea Anti-Corruption Law Association
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