부동산유동화기업의 특성과 부동산유동화 동기

박연희,정영기,정도진 한국회계정보학회 2010 회계정보연구 Vol.28 No.4

This study reviews whether current accounting regulations for real-estate securitization (Accounting Practice Opinion 2006-6) are effective to eliminate managerial flexibility. Its purpose is to identify the financial characteristics and incentives of real-estate securitization. Our analysis reveals that firms with high debt to asset ratios are more likely to have an incentive to securitize real estate. Specifically, firms having high interest bearing-liability-to-asset ratio use real-estate securitization. Prior studies provide evidence that the timing or the amount of real-estate sales may be managed to increase earnings when earnings are unexpectedly low and the debt-to-asset ratio is high based on the income smoothing hypothesis and debt/equity hypothesis. Consistent with prior studies, this study finds firms that sell real estate have an incentive to manage earnings. However, firms that securitize real estate have a strong incentive to not record liability rather than manage earnings. In addition, their earnings are more predictive for future earnings than those of the firms that sell real estate. This result indicates that firms that securitize real estate have different incentives from firms that do not securitize real estate, and are less likely to manage earnings. In sum, the results of this paper provide the useful background of the current accounting regulation for real-estates securitization. That is, if real-estate securitizing does not satisfy the true sale criteria, it must be accounted for as a secured loan transaction. 본 연구는 어떤 특성을 가진 기업들이 부동산유동화를 하는지 검토하고, 부동산유동화의 동기를 살펴봄으로써 기업들이 자산유동화에 대한 현행 규정을 위배할 가능성을 사전에 방지할 수 있는 근거를 제공하고자 한다. 본 연구의 분석결과, 부채비율이 높은 기업들이 부동산유동화를 할 가능성이 있으며, 특히 차입부채비율이 높은 기업들이 부동산유동화를 하는 것으로 나타났다. 한편, 유형자산처분기업들은 보고이익이 낮거나 차입부채비율이 높고, 이익변동성이 큰 경우 처분손익을 높이는 등 이익조정 가능성이 나타났지만, 부동산유동화기업들에 대해서는 이익조정을 위해 처분손익을 높인다는 증거를 발견할 수 없었다. 이는 부동산유동화기업이 이익조정동기보다는 다른 동기에 의해서 유동화하고 있음을 간접적으로 나타내는 결과로 볼 수 있다. 본 연구의 실증분석결과는 부동산유동화에 대한 회계처리기준을 제정․운영함에 있어서 중요한 자료로 사용될 것이다. 즉, 부동산유동화기업은 진정한 처분(true sale)을 엄격히 적용하여 이에 충족되지 않는 유동화거래는 매각거래가 아닌 담보차입거래로 회계처리 하도록 유도하여야 한다.

즉석 섭취 식품에서 Staphylococcus aureus와 Bacillus cereus 검출을 위한 Conventional PCR과 Real-Time PCR법 비교

이유시,김석환,김미경,김순한 한국식품위생안전성학회 2021 한국식품위생안전성학회지 Vol.36 No.2

Staphylococcus aureus와 Bacillus cereus는 식중독을 일으키는 주요한 원인균 중 하나로 각종 식품에서 검출되면서 많은 주의가 요구되고 있다. 식중독 발생의 원인균을 신속하고 정확하게 검출할 수 있는 여러 가지 방법 중 DNA 분석을 기반으로 하는 PCR 검출법이 보편적으로 사용되고 있다. 본 연구에서는 샌드위치와 같은 즉석 섭취 식품에서 식중독을 유발할 수 있는 S. aureus와 B. cereus 의 신속검출을 위해 conventional PCR과 real-time PCR의 특이도 및 민감도를 비교하였다. 그 결과, 검출한계 범위가 배양액에서는 cPCR의 경우 S. aureus (104-106 CFU/mL), B. cereus (103-105 CFU/mL) 이였고, real-time PCR의 경우 S. aureus (103-106 CFU/mL), B. cereus (102-105 CFU/mL) 이였다. 식품에서는 cPCR의 경우 S. aureus (104-106 CFU/mL), B. cereus (103-105 CFU/mL) 이고, real-time PCR의 경우 S. aureus (104-106 CFU/mL), B. cereus (103-105 CFU/mL) 으로 나타났다. Real-time PCR법이 cPCR법 보다 10배 이상 더 민감한 것으로 나타났다. 따라서 real-time PCR은 우수한 민감도를 지닌 검출기법으로 식중독 세균 검출에 있어 매우 효과적인 방법으로 사료된다. In the present study, the performance of different PCR assays was compared for the rapid detection of S. aureus and B. cereus in ready-to-eat foods such as sandwiches. The limit of detection (LOD) and specificity of two assays (conventional PCR and real-time PCR) were compared. The LOD of real-time PCR ranged from 103 to 106 CFU/mL for S. aureus and from 102 to 105 CFU/mL for B. cereus. The LOD of conventional PCR ranged from 104 to 106 CFU/mL for S. aureus and from 103 to 105 CFU/mL for B. cereus. The LOD of real-time PCR assay for S. aureus and B. cereus in sandwiches ranged from 104 to 106 CFU/mL and from 103 to 105 CFU/mL, while the LOD of conventional PCR was from 104 to 106 CFU/mL and from 103 to 105 CFU/mL, respectively. The LOD of the real-time PCR was 10-fold higher than that of the conventional PCR. In conclusion, these results show that real-time PCR could be used as an effective screening test for the rapid detection of S. aureus and B. cereus in sandwiches compared to conventional PCR.

Architecture of Task Manager for Real Time OS Explaining Real Time Operating Systems Issues

Javed Ahmad Shaheen MSCS 보안공학연구지원센터 2016 International Journal of Grid and Distributed Comp Vol.9 No.9

Complications of embedded applications are increasing. Within due time delivery to the market is also a pressure. So, the demand and use of real time operating systems is also increasing. However, it is an redundant fact that the Real Time Operating System (Real Time OS) can significantly degrade the performance. To face performance degradation, a Real-Time Task Manger (RTTM) has been presented in this paper. The Real-Time Task Manger is a hardware based extension to the processor that decreases performance bottleneck attributed to Real Time Operating System. Real-Time Task Manger decreases these performance bottlenecks introduced by Real Time Operating System by its hardware based architecture. The architecture of Real-Time Task Manger is being discussed in this paper provides an aid to deal with some common operations of Real Time Operating System that reason the performance degradation. For example event management, time management, and task scheduling. These operations have a property of some inborn parallelism. The Real-Time Task Manger uses this property to complete these operations in a constant time, and as a result, minimizes the overhead introduced by Real Time Operating System. The proposed architecture yields two benefits: It reduces the processor time taken by Real Time Operating System, and improves the response time to a considerable amount.

Real-time PCR을 이용한 Epstein-Barr Virus DNA 검사 평가

하지혜,박용정,심정은,김현숙 대한진단검사의학회 2016 Laboratory Medicine Online Vol.6 No.1

Background: Epstein-Barr virus (EBV) is known to be the causative agent of infectious mononucleosis and EBV-related malignancies. In this study, we compared the results of three real-time PCR kits for EBV DNA assays. Methods: A total of 300 whole blood samples submitted for quantitative EBV PCR between January 2013 and September 2014 at Severance Hospital were included. The samples were tested by using the Artus EBV RG PCR Kit (Qiagen, Germany), AccuPower EBV Quantitative PCR Kit (Bioneer, Korea), and Real-Q EBV Kit (BioSewoom, Korea). Samples with discordant results between the three kits were confirmed by direct sequencing. Results: The result concordance rate and kappa coefficient (K) were 86.3% and 0.69 for Artus–AccuPower, 93.3% and 0.85 for Artus–Real-Q, and 92.3% and 0.83 for AccuPower–Real-Q, respectively. The correlations between the three kits were found to be significant, with a correlation coefficient of r=0.854 for Artus–AccuPower, -0.802 for Artus–Real-Q, and -0.977 for AccuPower–Real-Q, respectively (P<0.0001). If the real-time PCR concordant results of 258 samples and the direct sequencing results of 42 real-time PCR discordant samples were assumed to be true, the sensitivity/specificity values were 0.921/0.976 for Artus, 0.902/0.965 for AccuPower, and 0.967/1.000 for Real-Q. Conclusions: The three real-time PCR kits showed excellent sensitivities and specificities. All these kits would be acceptable for clinical and therapeutic management of EBV. However, some discordant results between the kits indicate the need for caution in clinical diagnosis and staging. Further implementation of standardized methodology would be needed for EBV DNA assays. 배경: Epstein-Barr virus (EBV)는 전염성 단구증, 악성종양의 원인으로 밝혀져 있다. 현재 국내에서 시판되는 EBV 검사 시약 중 real-time PCR을 이용한 3종류의 시약을 비교하여 보았다. 방법: 2013년 1월부터 2014년 9월까지 연세의대 세브란스병원에 EBV PCR 검사가 의뢰된 검체 중 검체량이 충분한 300검체를 임의로 선택하였다. Artus EBV RG PCR Kit (Qiagen, Germany), AccuPower EBV Quantitative PCR Kit (Bioneer, Korea), 그리고 Real-Q EBV Kit (BioSewoom, Korea)를 비교하였다. 결과: 세 가지 시약으로 검사한 결과 정성 검사 기준으로 각 검사들의 일치율과 Kappa 계수는 86.3%, 0.69 (Artus-AccuPower), 93.3%. 0.85 (Artus-Real-Q) 그리고 92.3%, 0.83 (AccuPower-Real-Q)이었다. 세 시약 결과 간의 상관성은 유의하였는데, 상관계수 r=0.854 (Artus-AccuPower), -0.802 (Artus-Real-Q), 그리고 -0.977 (AccuPower-Real-Q)이었다. 하나라도 결과가 불일치한 42검체는 sequencing 결과를 참으로 가정하여 민감도와 특이도를 구하였을 때 0.921/0.976 (Artus), 0.902/0.965 (AccuPower), 그리고 0.967/ 1.000 (Real-Q)이었다. 결론: 세 가지 real-time PCR을 이용한 EBV 검사는 모두 민감도와 특이도가 우수하였다. 임상 검사실에서는 각자의 조건에 따라 선택하면 좋을 것이다. 그렇지만 임상적 진단과 추적 검사 시 동일한 시약을 사용하는 것이 필요하며, 앞으로 표준화된 검사 방법이 필요할 것으로 생각된다.

소아에서 폐렴구균 집락률 측정을 위해 비인두 흡인 물의 총 RNA를 이용한 실시간 중합효소 연쇄반응법

김영광 ( Young Kwang Kim ),이경훈 ( Kyoung Hoon Lee ),윤기욱 ( Ki Wook Yun ),이미경 ( Mi Kyung Lee ),임인석 ( In Seok Lim ) 대한소아감염학회 2016 Pediatric Infection and Vaccine Vol.23 No.3

목적: 폐렴구균은 주요 비인두 상재균으로, 주위 조직을 침범하여 침습성 감염을 일으킬 수 있어 보균 율에 대한 감시가 중요하다. 본 연구에서는 임상에서 비인두 흡인물로부터 추출하고 남은 RNA를 이용 하여 폐렴구균을 확인할 수 있는 실시간 중합효소 연쇄반응(real-time reverse transcription poly-merase chain reaction [RT-PCR])법을 구축하고, 보균율 측정에 있어서의 정확성과 이점을 확인하고자 하였다. 방법: 2014년 9월부터 10월까지 중앙대학교병원에 입원하여 호흡기 바이러스 RT-PCR 검사를 시행 받은 18세 이하의 소아들로부터 비인두 흡인물을 채취하였다. 먼저 배양법과 genomic DNA (gDNA) 를 이용한 real-time PCR을 시행하여 폐렴구균 검출률의 정확성을 확인하였다. 이 중 처음 20개의 검체 를 이용하여, 고전적인 배양법과 gDNA를 이용한 real-time PCR, 그리고 RNA를 이용한 real-time RT-PCR법을 시행하고 이를 비교 분석하였다. 결과: 총 157개의 검체에서 시행한 real-time PCR 검사는 기존의 배양검사와 일치율이 0.922 (P<0.01, Fisher exact test)로 매우 높았다. 배양검사에서 음성인 133개의 검체는 real-time PCR에서도 모두 음성을 보였다. 24개의 배양 양성 검체 중 21개의 검체는 real-time PCR에서도 양성이었지만, 나머지 검체는 음성 결과를 보였다. 20개의 검체에서 시행한 real-time RT-PCR 검사는 1개 검체를 제외 하고 배양법 및 real-time PCR과 결과가 일치하였다. 한편, 배양법을 시행하고 결과를 확인하기까지 는 총 26.5시간, real-time RT-PCR 검사에는 총 4.5시간이 소요되었다. 결론: 본 연구는 비인두 집락균 확인을 위한 real-time RT-PCR법의 확립과, 폐렴구균 보균율 측정에 있어서의 real-time RT-PCR 검사의 정확성 및 편의성을 보여주었다. Real-time RT-PCR 검사법 은 주요 세균들의 보균율 연구에 있어서 시간과 노력을 줄일 수 있는 좋은 방법이며, 폐렴구균의 역학 자료 수집에 큰 도움이 될 것으로 기대한다. Purpose: Monitoring pneumococcal carriage rates is important. We developed and evaluated the accuracy of a real-time reverse transcription polymerase chain reaction (RT-PCR) protocol for the detection of Streptococcus pneumoniae . Methods: In October 2014, 157 nasopharyngeal aspirates were collected from patients aged <18 years admitted to Chung-Ang University Hospital. We developed and evaluated a real-time PCR method for detecting S. pneumoniae by comparing culture findings with the results of the real-time PCR using genomic DNA (gDNA). Of 157 samples, 20 specimens were analyzed in order to compare the results of cultures, real-time PCR, and real-time RT-PCR. Results: The concordance rate between culture findings and the results of real-time PCR was 0.922 (P <0.01, Fisher exact test). The 133 culture-negative samples were confirmed to be negative for S. pneumoniae using real-time PCR. Of the remaining 24 culture-positive samples, 21 were identified as S. pneumonia -positive using real-time PCR. The results of real-time RT-PCR and real-time PCR from 20 specimens were consistent with culture findings for all S. pneumoniae -positive samples except one. Culture and real-time RT-PCR required 26.5 and 4.5 hours to perform, respectively. Conclusions: This study established a real-time RT-PCR method for the detection of pneumococcal carriage in the nasopharynx. Real-time RT-PCR is an accurate, convenient, and time-saving method; therefore, it may be useful for collecting epidemiologic data regarding pneumococcal carriage in children.

Evaluation of Two Commercial HLA-B27 Real-Time PCR Kits

조은해,이상곤,석정호,박보야나,이은희 대한진단검사의학회 2009 Annals of Laboratory Medicine Vol.29 No.6

Background : The standard PCR with sequence-specific primers (SSP) is a widely used method of HLA-B27 typing in clinical practice. The aim of our study was to evaluate 2 Korean HLA-B27 kits with different real-time PCR chemistries. Methods : To validate the accuracy of real-time PCR kits, we selected 28 HLA-B27-positive samples and 33 HLA-B27-negative samples with a wide range of different HLA-B specificities typed by standard PCR-SSP. The 2 real-time PCR kits used were the AccuPower HLA-B27 real-time PCR kit (Bioneer, Korea) with TaqMan probes and the Real-QTM HLA-B*27 detection kit (BioSewoom, Korea) with SYBR Green I dye for melting curve analysis. Results : All 61 samples typed by PCR-SSP demonstrated a perfect concordance with the 2 realtime PCR assays. It was possible to clearly discriminate between HLA-B27-positive and -negative samples in both real-time assays. Conclusions : In summary, both real-time PCR assays for HLA-B27 were fast, reliable, well-adapted for routine laboratory testing, and attractive alternatives to the conventional PCR-SSP method. Background : The standard PCR with sequence-specific primers (SSP) is a widely used method of HLA-B27 typing in clinical practice. The aim of our study was to evaluate 2 Korean HLA-B27 kits with different real-time PCR chemistries. Methods : To validate the accuracy of real-time PCR kits, we selected 28 HLA-B27-positive samples and 33 HLA-B27-negative samples with a wide range of different HLA-B specificities typed by standard PCR-SSP. The 2 real-time PCR kits used were the AccuPower HLA-B27 real-time PCR kit (Bioneer, Korea) with TaqMan probes and the Real-QTM HLA-B*27 detection kit (BioSewoom, Korea) with SYBR Green I dye for melting curve analysis. Results : All 61 samples typed by PCR-SSP demonstrated a perfect concordance with the 2 realtime PCR assays. It was possible to clearly discriminate between HLA-B27-positive and -negative samples in both real-time assays. Conclusions : In summary, both real-time PCR assays for HLA-B27 were fast, reliable, well-adapted for routine laboratory testing, and attractive alternatives to the conventional PCR-SSP method.

부동산 이중매도자의 형사책임

김태수 중앙대학교 법학연구원 2008 法學論文集 Vol.32 No.1

Real-property double-selling is the case that a seller sells a real property twice to each different buyer. Nonetheless, if one side contract of a double selling practice of real-property is void, it would not be taken as double selling. In contrast, if a contract has a cancellation cause, the contract would be valid if a party holding cancellation power does not use the power. Therefore, even though double-selling can stand with cancellation cause, the argument for double-selling looses power after a party cancels a contract retroactively. Contrarily, because, even when there is a cancellation cause in a buyer's side, the contracts is valid until the buyer uses cancellation power, the contracts can be considered as double-selling Our courts have considered the practice of real-property double-selling as a type of misappropriation. Nonetheless, an act of misappropriation shall be punished as a criminal act only when a person who takes care of another person's business breaches trust. The concept of another person's business can be divided into two categories, such as a business for another person and a business of another person. The criminal responsibility of misappropriation should be placed on a practice of double selling only for a business of another person. If not, every single contracting party can be considered to be a person who is doing a business for another person and then may have possibility to take criminal responsibility based on a guilt of misappropriation. In addition, a duty to cooperatively transfer names on a real-property register is a business for another person, but not a business of another person. It is because a register should be done in concert by both parties even though a seller took earnest money, part payment and the rest. A duty to cooperatively transfer names on a real-property register is not exhaustively a buyer's business but should be considered as a business of a seller as well as a business for a buyer. Therefore, it is not justifiable to punish a person who makes double-selling of real-property. Real-property double-selling is the case that a seller sells a real property twice to each different buyer. Nonetheless, if one side contract of a double selling practice of real-property is void, it would not be taken as double selling. In contrast, if a contract has a cancellation cause, the contract would be valid if a party holding cancellation power does not use the power. Therefore, even though double-selling can stand with cancellation cause, the argument for double-selling looses power after a party cancels a contract retroactively. Contrarily, because, even when there is a cancellation cause in a buyer's side, the contracts is valid until the buyer uses cancellation power, the contracts can be considered as double-selling Our courts have considered the practice of real-property double-selling as a type of misappropriation. Nonetheless, an act of misappropriation shall be punished as a criminal act only when a person who takes care of another person's business breaches trust. The concept of another person's business can be divided into two categories, such as a business for another person and a business of another person. The criminal responsibility of misappropriation should be placed on a practice of double selling only for a business of another person. If not, every single contracting party can be considered to be a person who is doing a business for another person and then may have possibility to take criminal responsibility based on a guilt of misappropriation. In addition, a duty to cooperatively transfer names on a real-property register is a business for another person, but not a business of another person. It is because a register should be done in concert by both parties even though a seller took earnest money, part payment and the rest. A duty to cooperatively transfer names on a real-property register is not exhaustively a buyer's business but should be considered as a business of a seller as well as a business for a buyer. Therefore, it is not justifiable to punish a person who makes double-selling of real-property.

부동산정보산업의 실태파악을 통한 제도개선방안 연구

김인섭(Kim In Seob),윤정득(Youn Jung Duck),최민섭(Choi Min Seub) 한국부동산학회 2007 不動産學報 Vol.30 No.-

  1. CONTENTS<BR>  (1) RESEARCH OBJECTIVES<BR>  This study was intended to present the direction for scientization, standardization and specialization of real estate to reduce the information gap between the weak sector and the strong sector through smooth information distribution and advance real estate information.<BR>  (2) RESEARCH METHOD<BR>  This study categorized the business firms related to real estate on the classification criteria sucb as comprebensive real estate information (www.rankey.com), real estate portal, real estate auction, real estate consulting and the like, selected the business firms currently specializing in online real estate information provlsion services, classified the currently active of the selected business firms offline and decided on the business firms intended for questionnaire research. It conducted the questionnaire research for the current situations concerning the overview of the company, manpower, business, information-oriented, firm support. The questionnaire was distributed to 94 business firms to investigate the real estate information industry, and 30 questionnaires were returned(response rate 31.9%).<BR>  (3) RESEARCH RESULTS<BR>  The purpose of this study was to probe the countermeasure for the opening of the market through investigation and analysis of the current situation of the domestic real estate information industry, identify the realities of distorted and provided real estate information service and the problem of real estate information and make an empirical analysis of what real estate information business firms worry and anguish about.<BR>  2. RESULTS<BR>  Real estate information business firms are making efforts for their purification of falsification, distortion, exaggeration and collusion on real estate information which is currently becoming the problem but has some limitation in purifying themselves because they are the group pursuing profits to the maximum. It is necessary to provide service on real estate information in currency by real-transaction prices currently provided by government and real estate information provided by the private sector, and the need for the digital cluster and hub is emphasized for this purpose.<BR>  The construction of information database would make a contribution to the stabilization of real estate prices by raising the its a vailability. In relation to prior inspection of real estate information, each private business firm makes an autonomous inspection of it, and then government is willing to inspect relevant information and support true information. Those concerned are strictly to blame for false information.<BR>  And it is necessary to reinforce competitiveness, defend the domestic real estate market and provide clean real estate inform ation for people through support and CuItivation of real estate information business firms in preparation for the opening of the market as well as regulation on the real estate information business firm. In addition, to survive in competition with foreign firms, domestic private firms should make spontaneous efforts.

실시간 임베디드 리눅스에서 다양한 주기적 타스크의 실시간 메커니즘 성능 분석

고재환,최병욱 한국로봇학회 2012 로봇학회 논문지 Vol.7 No.4

It is a real-time system that the system correctness depends not only on the correctness of the logical result of the computation but also on the result delivery time. Real-time Operating System (RTOS) is a software that manages the time of a microprocessor to ensure that the most important code runs first so that it is a good building block to design the real-time system. The real-time performance is achieved by using real-time mechanisms through data communication and synchronization of inter-task communication (ITC) between tasks. Therefore, test on the response time of real-time mechanisms is a good measure to predict the performance of real-time systems. This paper aims to analysis the response characteristics of real-time mechanisms in kernel space for real-time embedded Linux: RTAI and Xenomai. The performance evaluations of real-time mechanism depending on the changes of task periods are conducted. Test metrics are jitter of periodic tasks and response time of real-time mechanisms including semaphore, real-time FIFO, Mailbox and Message queue. The periodicity of tasks is relatively consistent for Xenomai but RTAI reveals smaller jitter as an average result. As for real-time mechanisms, semaphore and message transfer mechanism of Xenomai has a superior response to estimate deterministic real-time task execution. But real-time FIFO in RTAI shows faster response. The results are promising to estimate deterministic real-time task execution in implementing real-time systems using real-time embedded Linux.

금융실명정책과 차명예금계약의 예금주 결정 -대법원 2009. 3. 19. 선고 2008다45828 전원합의체 판결-

박선아 ( Sun Ah Park ) 한국법정책학회 2009 법과 정책연구 Vol.9 No.2

Real-name financial transaction system that has been in force since 1993 has rectified the practice of opening deposit account in the name of a person who is not contributor or unreal person. However, still many deposits contracts are formulated in other`s name for various reasons such as the application of Act of Depositor Protection, concealment of slush fund, though real-name financial transaction system has taken root. Such problems arose from the recognition of the contributor as deposit account holder through the Supreme Court`s broad application of implicit agreement that the contributor shall be the deposit account holder in the relationship between the contributor and financial organization for the deposit bank account even after the enforcement of real-name financial transaction system On March 19, 2009, the Supreme Court ruled unanimously that the deposit account holder shall be considered the depositor if the deposit agreement is executed through the verification of real name according to the Enforcement Decree of the Act on Real Name Financial Transactions and the fact pertaining to the verification of the real name is reflected accurately in the deposit account. The Supreme Court made it clear that the existence of explicit and/or implicit agreement which recognizes the deposit account in non-real name in violation of Enforcement Decree of the Act on Real Name Financial Transactions is limited to extremely rare cases by saying if the contributor, not the deposit account holder, is to be considered the depositor, it should be limited to the extremely exceptional case in which there is a concurrence of clear intention that the right of the deposit account holder shall be excluded by denying the written deposit contract executed with the deposit account holder through the verification of real name between the financial organization and contributor and executing deposit contract with the contributor, etc, in order to revert to the contributor the right to claim the return of deposit. This unanimous ruling is consistent with the theory pertaining to the general principle of legal behavior and the evidential power of disposal document with respect to the decision of the party to the contract. In addition, this ruling paved the way for solidifying the real-name financial transaction system which has been in force for 16 years.