고위공직자범죄수사처 설치 및 운영에 관한 법률의 해석상의 문제점 -사건이첩요청권과 사건이첩권 및 다른 수사기관의 통보의무를 중심으로-

김현철 ( Kim¸ Hyun-cheol ) 경상대학교 법학연구소 2021 법학연구 Vol.29 No.3

In this thesis author studied the issues concerning concrete procedures of the request for a case transfer, the obligation of the investigative agency to notify the criminal facts, and a case transfer regulations, the authority of the agency to which the transfer or notification was received or which transferred or notified in the Act on the Establishment and Operation of the Criminal Investigation Agency for a high-ranking Public Officials. And author studied whether the prosecutor of the Criminal Investigation Agency for a high-ranking Public Officials have the right to request forced disposition authority such as the right to request warrant etc. in relation to the status of the prosecutor under the Act on the Criminal Investigation Agency for a high-ranking Public Officials and, if so, to what extent. Author presented an opinion that in relation to the requirements of a transfer request, the degree of investigation should be judged by aggregating the degree of investigation about a person involved in case, the degree of securing concrete evidence, whether a compulsory investigation is launched, and the fairness controversy should be judged by considering whether there could be a controversy over fairness in transferring a case to the Criminal Investigation Agency for a high-ranking Public Officials itself taking into account the identity of the suspect and his attitude in the investigation process, as well as the behavior of investigation agency, such as human rights violations, easy-going investigations, and biased investigations, and it is not advisable to consider human and material competence in the decision to request a transfer. And it is reasonable that recognition in the obligation of the other investigative agency to notify the criminal facts of other investigative agencies should be interpreted as practically launching an investigation, not an internal investigation stage. Author presented an opinion with concrete argument that in relation to the transfer to other investigative agency, the Criminal Investigation Agency for a high-ranking Public Officials can not request to transfer to the Criminal Investigation Agency for a high-ranking Public Officials pursuant to Article 24 (1) of the Criminal Investigation Agency for a high-ranking Public Officials Act after completing the investigation in case of having the right to investigate, prosecute and maintain as well as having the right to investigate without having the right to prosecute and maintain. Author presented an opinion with concrete argument that in relation to forced disposition authority such as the right to request warrant etc. prosecutor of the Criminal Investigation Agency for a high-ranking Public Officials is a prosecutor who has the right to request a warrant etc. under the Criminal Procedure Act, and prosecutor of the Criminal Investigation Agency for a high-ranking Public Officials has the right to request warrant etc. when the Criminal Investigation Agency for a high-ranking Public Officials investigate directly in all cases which the Criminal Investigation Agency for a high-ranking Public Officials has the right to investigate without having the right to prosecute and maintain as well as has the right to investigate, prosecute and maintain, but not prosecutor of the Criminal Investigation Agency for a high-ranking Public Officials but prosecutor under the Public Prosecutors' Office Act has the right to request warrant etc. when another investigative agency investigate in all cases which the Criminal Investigation Agency for a high-ranking Public Officials has the right to investigate, prosecute and maintain as well as has the right to investigate without having the right to prosecute and maintain. Meanwhile request for a case transfer by the discretion according to judgment of the head of the Criminal Investigation Agency for a high-ranking Public Officials is a problem because it gives room for the head of the Criminal Investigation Agency for a high-ranking Public Officials to select arbitrarily the case and the suspect under investigation. Author presented an opinion that in the future the Criminal Investigation Agency for a high-ranking Public Officials Act needs to be revised to transfer mandatory to the Criminal Investigation Agency for a high-ranking Public Officials if other investigative agency conducts a criminal investigation that overlaps with the criminal investigation of the Criminal Investigation Agency for a high-ranking Public Officials, and to be revised to delete regulation which permits for the Criminal Investigation Agency for a high-ranking Public Officials to transfer to other investigative agency a case. It will be in line with the purpose of establishing a separate investigation and prosecution agency which independence and neutrality is guaranteed by the legislation of the National Assembly, the representative body of the people, to deal with high-ranking public officials' crimes.

공공연구기관의 기술이전 효율성 결정요인에 관한 연구

현만석,유왕진,이동명 한국경영공학회 2008 한국경영공학회지 Vol.13 No.3

This study is to find out the determinant factors of the technology transfer efficiency for public institutes through DEA and multiple linear regression analysis. This study used 62 public institutes which have experienced in technology transfer in order to analyse public institutes's technology transfer efficiency with DEA. Input parameters are number of R&D people, budget of R&D, number of technology transfer person and number of technology. Output parameters are number of new technology, number of patents application, number of patents registered, number of technology transferred and income of technology transferred. To find the determinant factors of the technology transfer efficiency for public institutes, this study used technology efficiency, pure technical efficiency and scale efficiency as a dependent variable and input/output parameter as a independent variable This analysis showed that 25.84% of technology efficiency is explained by number of R&D person, number of technology, number of patents application, number of technology transferred and 27.87% of pure technical efficiency is explained by number of R&D person, number of technology transfer person, number of technology, number of patents application, number of technology transferred. This study is to find out the determinant factors of the technology transfer efficiency for public institutes through DEA and multiple linear regression analysis. This study used 62 public institutes which have experienced in technology transfer in order to analyse public institutes's technology transfer efficiency with DEA. Input parameters are number of R&D people, budget of R&D, number of technology transfer person and number of technology. Output parameters are number of new technology, number of patents application, number of patents registered, number of technology transferred and income of technology transferred. To find the determinant factors of the technology transfer efficiency for public institutes, this study used technology efficiency, pure technical efficiency and scale efficiency as a dependent variable and input/output parameter as a independent variable This analysis showed that 25.84% of technology efficiency is explained by number of R&D person, number of technology, number of patents application, number of technology transferred and 27.87% of pure technical efficiency is explained by number of R&D person, number of technology transfer person, number of technology, number of patents application, number of technology transferred.

노인가구의 공적이전소득과 사적이전소득의 빈곤감소효과 및 두 이전소득 간의 관계 연구

신혜리 ( Hye Ri Shin ),남승희 ( Seung Hee Nam ),이다미 ( Dah Mi Lee ) 경희대학교 사회과학연구원 2014 사회과학연구 Vol.40 No.1

The study aims to investigate the anti-poverty effectiveness of public and private transfers of elderly households and understand the relationship between public transfers and private transfers in order to draw policy implications for improving post-transfer income of elderly households. Using fourth panel data of the year 2011 from KReIS(Korean Retirement & Income Study), 2,120 elderly households were analyzed to find that both public transfers and private transfers had effects on reducing poverty. Public transfers had the crowding-out effect on private transfers, thus suggesting that public transfers supplant private ones. The findings of the study have the following implications: First, because the data analysis shows that public-income transfers supplant private transfers, it is predicted that the expansion of public transfers is necessary as private transfers are decreasing. Second, the results show higher private transfer amounts for the less educated, economically inactive, and lower-income population, which implies higher dependency of the socially disadvantaged on private transfers. Therefore, social security for this group of people needs to be strengthened.

부산시 노인가구의 공적 이전과 사적 이전의 관계: 소득 이전과 서비스 이전을 중심으로

진재문,김수영,문경주 한국사회복지정책학회 2016 사회복지정책 Vol.43 No.4

The purpose of this study is to analyze the relation between public transfer and private transfer for the elderly in Busan, Korea. The analysis was based on the survey data that BSWDI had built in 2015. The data is ‘The survey for the actual condition of the elderly and the sensory level of policy’. The study was performed with basic data analysis, Tobit regression, and logistic regression. The major results are as follows: First, the public income transfer for the elderly crowded out the amount of private income transfers, and reduced the probability of private income transfers from their children. This supports the displacement relation between public transfer and private transfer. Second, the public income transfer for the elderly could not influence on the probability of private service(nursing and housework) transfers from children. Third, the public service transfer for the elderly could not have an significant influence on the amount and the probability of private service(nursing and housework) transfers. Fourth, the phone call frequency with parents, the income level of parents, the health of parents, and the location of children’s residence had an significant influence on the probability of private nursing service transfers.

공적이전소득과 사적이전소득 간 관계:이전소득이 가구 소비지출과 저축에 미친 영향을 중심으로

장현주 한국정책과학학회 2023 한국정책과학학회보 Vol.27 No.2

This study explores the relationship between the two income transfers from the perspective of recipients by analyzing the effect of public income transfer and private income transfer on the economic power of recipient households. Results of analysis using data from the 8th main survey of the KReIS, the substitution relationship between public transfer and private transfer was larger in elderly single-person households than in households with two or more elderly people. This explains that children's private transfer to non-cohabiting parents is mainly made for altruistic motives. In addition, the effect of public pension income on household-equalized consumption expenditure in elderly households was found to be significant. In particular, in the sense that along with public pension income, real estate income in households with two or more elderly people and financial income in elderly single-person households have a great impact on household-equalized consumption expenditure, permanent income has a greater influence on household consumption expenditure. Excluding the household-equalized consumption expenditure of elderly single-person households, the effect of public transfer on household consumption expenditure and savings of elderly households was larger and more significant than that of private transfer. Furthermore, in elderly single-person households with comparatively poor income and consumption levels, it was found that the permanent income hypothesis was realized as permanent income had more influence on consumption expenditure than savings. The results suggest that it is necessary to strengthen the old-age income guarantee function of the public pension, which is always a source of permanent income, and to consider tax benefits to activate private transfer based on exchange motives. 이 연구는 공적이전소득과 사적이전소득이 이전소득 주요 수급대상인 노인가구의 경제력에 미친 영향을 분석하여 이전소득 수급자 관점에서 두 이전소득 간 관계를 찾아보고자 하였다. 국민노후보장패널 8차 본조사 자료를 활용하여 분석한 결과, 공적이전소득과 사적이전소득 간 대체관계가 노인 2인 이상 가구 대비 노인단독가구에서 더 크게 나타나고 있었다. 이는 비동거 중인 부 또는 모에 대해 자녀들의 사적소득이전이 주로 이타적 동기에 의해 이루어지고 있음을 설명한다. 또한 노인가구에서 공적연금소득이 가구균등화 소비지출에 미친 영향이 크게 나타나고 있었다. 특히 공적연금소득과 함께 노인 2인 이상 가구에서는 부동산소득이, 노인단독가구에서는 금융소득이 가구균등화 소비지출에 많은 영향을 미치고 있다는 점에서 항상소득이 가구의 소비지출에 더 많은 영향을 미치고 있었다. 노인단독가구의 가구균등화 소비지출을 제외할 경우, 공적이전소득이 노인가구의 가구 소비지출과 저축에 미친 영향은 사적이전소득의 영향보다 크고 유의미한 것으로 나타났다. 나아가 소득과 소비수준이 비교 열위에 있는 노인단독가구에서는 항상소득이 저축보다 소비지출에 더 많은 영향을 미침으로써 항상소득가설이 현실화됨을 알 수 있었다. 분석결과는 항상소득원인 공적연금의 노후 소득보장 기능을 강화가 필요하며, 이기적 교환 동기에 의한 사적소득이전 활성화를 위한 세제 혜택도 고려할 필요가 있음을 시사한다.

사적소득이전과 노후소득보장

김희삼 한국개발연구원 2008 KDI Journal of Economic Policy (KDI JEP) Vol.30 No.1

Using data from the Korean Labor & Income Panel Study (KLIPS), this study investigates private income transfers in Korea, where adult children have undertaken the most responsibility of supporting their elderly parents without well-established social safety net for the elderly. According to the KLIPS data, three out of five households provided some type of support for their aged parents and two out of five households of the elderly received financial support from their adult children on a regular base. However, the private income transfers in Korea are not enough to alleviate the impact of the fall in the earned income of those who retired and are approaching an age of needing financial assistance from external source. The monthly income of those at least the age of 75, even with the earning of their spouses, is below the staggering amount of 450,000 won, which indicates that the elderly in Korea are at high risk of poverty. In order to analyze microeconomic factors affecting the private income transfers to the elderly parents, the following three samples extracted from the KLIPS data are used: a sample of respondents of age 50 or older with detailed information on their financial status; a five-year household panel sample in which their unobserved family-specific and time-invariant characteristics can be controlled by the fixed-effects model; and a sample of the younger split-off household in which characteristics of both the elderly household and their adult children household can be controlled simultaneously. The results of estimating private income transfer models using these samples can be summarized as follows. First, the dominant motive lies on the children-to-parent altruistic relationship. Additionally, another is based on exchange motive, which is paid to the elderly parents who take care of their grandchildren. Second, the amount of private income transfers has negative correlation with the income of the elderly parents, while being positively correlated with the income of the adult children. However, its income elasticity is not that high. Third, the amount of private income transfers shows a pattern of reaching the highest level when the elderly parents are in the age of 75 years old, following a decreasing pattern thereafter. Fourth, public assistance, such as the National Basic Livelihood Security benefit, appears to crowd out private transfers. Private transfers have fared better than public transfers in alleviating elderly poverty, but the role of public transfers has been increasing rapidly since the welfare expansion after the financial crisis in the late 1990s, so that one of four elderly people depends on public transfers as their main income source in 2003. As of the same year, however, there existed and occupied 12% of the elderly households those who seemed eligible for the National Basic Livelihood benefit but did not receive any public assistance. To remove elderly poverty, government may need to improve welfare delivery system as well as to increase welfare budget for the poor. In the face of persistent elderly poverty and increasing demand for public support for the elderly, which will lead to increasing government debt, welfare policy needs targeting toward the neediest rather than expanding universal benefits that have less effect of income redistribution and heavier cost. Identifying every disadvantaged elderly in dire need for economic support and providing them with the basic livelihood security would be the most important and imminent responsibility that we all should assume to prepare for the growing aged population, and this also should accompany measures to utilize the elderly workforce with enough capability and strong will to work.

공적이전소득의 사적이전소득 구축 효과: 대도시권과 비대도시권 노인가구를 중심으로

장현주(Chang, Hyunjoo) 한국지방정부학회 2019 지방정부연구 Vol.23 No.2

이 연구는 공적이전소득을 통한 사적이전소득 구축 효과의 존재 여부, 그리고 사적이전소득의 구축 효과가 존재한다면 대도시권 또는 비대도시권 노인가구에서 사적이전소득 구축 효과의 심도를 확인하는 데 목적을 두고 있다. 분석 결과, 노인가구와 비노인가구 모두 공적이전소득으로 인해 사적이전소득이 발생하지 않았는데, 특히 광역시 노인가구에서 그 영향이 가장 크게 나타났다. 사적이전소득 구축 효과의 심도를 보면, 서울시 노인가구에서 사적이 전소득의 구축 효과가 가장 컸으며, 광역시 노인가구에서 그 효과가 가장 작았다. 또한 서울시 노인가구에서는 공적연금액이 사적이전소득을 주로 구축한 반면, 광역시와 도 지역 노인가구에서는 기초연금과 같은 사회보장급여액이 사적이전소득을 주로 구축하였으나, 공적연금액보다 비중이 크지 않아 구축 효과가 상대적으로 작았다. 이는 서울시 노인가구에서는 이타적 보상 동기가 상대적으로 크게 작용한 반면, 광역시와 도 지역 노인가구에서는 그 영향이 작음을 의미한다. 분석 결과는 향후 한국사회가 장기적 저성장에 직면할 경우 이전소득 및 가구 총소득 감소로 이어져 공적이전소득을 통한 빈곤 및 소득불평등 완화 효과가 퇴보될 가능성도 있음을 시사한다. 이를 위해 기초연금 중심의 공적이전소득과 동거 또는 비동거 자녀들의 부모 부양에 대한 소득공제를 확대하고, 비노인가구 또는 노인가구의 65세 미만 가구원의 실질소득이 증가하여 사적이전의 동기를 유지할 수 있도록 근로연계형 소득지원을 확대할 필요가 있다. The purpose of this study is to examine the crowding-out effect of private transfers through public transfers and the depth of the crowding-out effect in metropolitan and non-metropolitan elderly households, if there is an crowding-out effect of private transfers. As a result, private transfers did not occur due to public transfers in both elderly and non-elderly households, and in particular, the influence of the elderly households in the metropolitan area was the largest. The crowding-out effect of private transfers was the largest in the elderly households in Seoul and the least in the elderly households in the metropolitan area. In addition, in the elderly households in Seoul, the public pension is primarily crowding out effect of private transfers, while in the metropolitan and non-metropolitan area, social security benefits such as basic pension are primarily crowding out private transfers in a relatively small scale. This means that the altruistic motivation is relatively large in the elderly households in Seoul, while the effect is relatively small in the elderly households in the metropolitan and non-metropolitan area. The results suggest that if the Korean society faces the long-term low growth, the transfer income and the gross income of the household will be reduced, and the effect of the poverty and income inequility mitigation through public transfers may be reversed. Hence, people with the elderly are encouraged to increase income deductions for the support of their parents who are living together or non-living, and the work-related income support such as EITC has to be expanded to increase the real income of households under 65 years of age for non-elderly households or elderly households and to retain the motivation of private transfers.

융복합 기술이전에 대한 탐색적 연구 -공공부문의 중소기업에 대한 융복합 기술이전을 중심으로

박문수 ( Mun Su Park ) 한국통상정보학회 2015 통상정보연구 Vol.17 No.1

The results of this study are the two. First, for convergence technology and convergence technology transfer based on analysis of previous studies I suggested a framework for convergence-type technology transfer conceptualization and measurement. Second, I am compared convergence-type technology transfer to total technology transfer from public research(university and public institute) to SME. Overall, despite the trend to increase technology transfer to SMEs, convergence-type technology transfer is only 4.4%. Both total technology transfer and convergence-type technology transfer to the Industry is active to electronic components, machinery, chemicals, food and beverage, and the medical. The role of universities is emphasized in both total technology transfer and convergence-type technology transfer. There are small transactions of less than 5 million in both total technology transfer and convergence-type technology transfer. Both total technology transfer and convergence-type technology transfer to the region are concentrated in Seoul, Daejeon and Gyeonggi-do.

지방자치단체 신규공무원 교육훈련 전이효과 영향요인 분석

이승모 ( Lee Seung Mo ),손화정 ( Sohn Hwa Jung ) 한국지방행정연구원 2016 지방행정연구 Vol.30 No.4

Recently, the recruitment of new public officials in local governments has expanded explosively and the importance of training for them has increased. Nevertheless, various problems have been raised in this training and related research is a lso very l imited. The purpose of this s tudy is to c larify the factors affecting the transfer of training of new public officials and to suggest policy alternatives. The results of the analysis are summarized as follows. First, expectation of knowledge-ability of new public officials was a positive factor for job transfer of training and expectation of value-relationship was positive factors for attitude transfer of training. Second, acceptance of customer needs and satisfaction with training content are positive factors for all types of transfer of training. Educational environment and facilities are only positive factors for attitude transfer, and teacher satisfaction was not significant. Third, the 7·8th grade promoters and the post-training periods were negative factor for job transfer. And the general administration service was negative factor for attitude transfer. Fourth, the magnitude of the influence on the transfer of training is reported in the order of training design, expectations, and the characteristics of new public officials. The theoretical and practical implications of this study are as follows. First, the multidimensionality of transfer was identified. Second, it is necessary to specify the contents of expectation and to consider the characteristics of new public officials as influential factors. Third, it is required to conduct demand-surveys and to adhere to appropriate training timing. Fourth, customized curriculum should be designed considering the expectation and position of the participants.

체비지 취득세의 취득시기에 관한 연구

차규현 한국지방세학회 2024 지방세논집 Vol.11 No.3

재개발정비사업조합 등이 취득하는 체비지의 취득시기에 대한 규정 부재로 납세자와 과세관청의 해석상 혼란이 가중되고 있고, 체비지 취득시기를 둘러싼 학계・실무계의 관심이 비등하며, 현행 지방세법 시행령 제20조 제7항에서 규정하고 있는 재건축정비사업조합의 체비지 취득시기인 ‘소유권이전 고시일의 다음 날’이 과연 타당한지에 대해서도 재조명되고 있고, 체비지 취득세의 취득시기를 언제로 보느냐에 따라서 재건축정비사업조합・재개발정비사업조합이 취득한 체비지 취득세의 과세표준 조정 여부가 결정될 뿐만 아니라 재개발정비사업조합의 취득세 최저한세 부담 여부도 결정된다. 이에 필자는 위와 같은 문제들을 무게감 있는 논제로 인식하고 그 해결방안을 모색하기 위해 본 연구를 진행하게 되었다. 본 연구는 체비지 취득세의 취득시기를 언제로 보는 것이 타당한지를 고찰하기 위하여 신탁등기일, 관리처분계획인가일(환지계획인가일), 준공인가일, 대지확정측량 성과검사 완료일, 소유권이전 고시일의 다음 날이라는 다섯 가지 시점을 상정하고 논의를 전개하였다. 이 중 필자는 다음과 같은 사유로 체비지 취득세의 취득시기는 ‘소유권이전 고시일의 다음 날’이 가장 타당하다고 판단하였다. 그 사유는 ⅰ) 어떠한 부동산을 체비지 예정지로 정하였는지 여부는 당해 부동산에 대한 소유권이전 고시일 당시의 관리처분계획에 의하여 판단되어야 하는 점, ⅱ) 체비지의 면적이 이전고시에 의하여 확정되는 사정을 감안하여 취득시기만 이전고시 다음 날로 의제하는 것일 뿐이라는 점, ⅲ) 체비지는 환지계획이나 관리처분계획에서 미리 정해지는 것으로서 그에 따른 환지처분의 공고나 분양처분의 고시가 있어야 비로소 사업시행자 등의 소유권 취득이 확정되며, 환지계획이나 관리처분계획에서 정하지 아니한 체비지의 취득은 상정할 수 없어 체비지는 사업시행자가 미리 환지계획이나 관리처분계획에서 체비지로 정하여 환지처분의 공고나 분양처분의 고시가 있은 후에 취득하는 것만을 의미한다고 보아야 하는 점, ⅳ) 지방세당국은 체비지 취득시기를 ‘소유권이전 고시일의 다음 날’로 의제하는 현행 지방세법 시행령 제20조 제7항 규정의 입법취지는 정비조합의 경우 준공인가 후 이전고시가 된 때에 대지확정측량 및 대지권 분할 절차를 거쳐 각종 권리가 확정되고, 체비지에 대한 조합원 지분과 정비조합의 지분이 확정되기 때문이라고 명확히 밝히고 있다는 점, ⅴ) 본 대안은 법적 안정성과 예측 가능성을 확보할 수 있고, 불필요한 수정신고 및 경정청구 미제기로 납세편의 및 과세관청의 세무행정 실효성을 제고할 수 있는 점, ⅵ) 체비지 취득시기는 도시정비법과 도시개발법 및 지방세법 시행령 제20조 제7항인 실정법상의 규정에 근거하여서만 판단되어야 하는 점을 들 수 있다. 본 연구에서 필자가 핵심적으로 전달하고자 하는 메시지는 현행 지방세법 시행령 제20조 제7항에서 규정하고 있는 재건축정비사업조합의 체비지 취득시기는 그대로 타당하고, 재개발정비사업조합과 소규모주택정비사업조합 및 도시개발사업조합이 취득하는 체비지의 취득세 취득시기를 <부록>과 같이 입법적으로 개정 내지 신설하여 체비지 취득세 취득시기를 둘러싼 해석상의 혼란을 해소하고 논쟁을 불식시킬 필요가 있다는 것이다. The absence of specific regulations regarding the timing of acquisition for "land allotted by the authorities in recompense for development outlay" (hereafter referred to as "allotted land") acquired by redevelopment project associations has led to increasing confusion in interpretation between taxpayers and tax authorities. This issue has garnered significant attention from both academic and practical circles, particularly concerning the validity of the current regulation under Article 20(7) of the Enforcement Decree of the Local Tax Act, which designates “the day following the public notice of ownership transfer” as the timing of acquisition for allotted land by reconstruction project associations. Furthermore, the determination of the acquisition timing for allotted land directly influences not only the adjustment of the taxable base for the acquisition tax levied on the allotted land acquired by reconstruction/redevelopment project associations but also whether redevelopment project associations are subject to the minimum tax burden on acquisition tax. Recognizing the weight of these issues, this study has been undertaken to explore solutions to these problems. This study examines which point in time is most appropriate to determine the timing of acquisition for the acquisition tax on allotted land. Five specific points in time were considered for this analysis: ⅰ) the date of trust registration, ⅱ) the date of approval for the management and disposal plan (or replotting plan), ⅲ) the date of completion approval, ⅳ) the date of completion of cadastral survey results inspection, and ⅴ) the day following the public notice of ownership transfer. Among these, it is concluded that "the day following the public notice of ownership transfer" is the most appropriate timing for the acquisition tax on allotted land, based on the following reasons: ⅰ) Whether a specific real estate property is designated as allotted land should be determined based on the management and disposal plan in effect at the time of the public notice of ownership transfer, ⅱ) Considering that the area of allotted land is finalized upon the public notice of ownership transfer, the acquisition timing is just presumed as the day following the public notice, ⅲ) Allotted land is predetermined in the replotting plan or the management and disposal plan, and the ownership acquisition by the project implementer is finalized only after the announcement of replotting or the public notice of sale. Since it is inconceivable to acquire allotted land not designated in these plans, allotted land should be understood to mean only the land that the project implementer has pre-designated as such in the replotting plan or the management and disposal plan, and that is acquired only after the announcement of replotting or the public notice of sale, ⅳ) The local tax authorities have explicitly stated that the legislative intent of Article 20(7) of the Enforcement Decree of the current Local Tax Act, which presumes the acquisition timing for allotted land as "the day following the public notice of ownership transfer", is because, in the case of associations, various rights are finalized after the completion approval and the public notice of ownership transfer, following processes such as land measurement confirmation and land rights division, during which the ownership shares of the allotted land between association members and the association are also determined, ⅴ) This approach ensures legal stability and predictability, reduces unnecessary amendment filings and requests for correction, thereby enhancing taxpayer convenience and improving the administrative efficiency of tax authorities, ⅵ) The timing of acquisition for allotted land must be determined solely based on the provisions of the Act on the Improvement of Urban Areas and Residential Environments, the Urban Development Act, and Article 20(7) of the Enforcement Decree of the Local Tax Act. ...