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Land transaction permission
Ë£ÀÌ ÅäÁö°Å·¡Çã°¡±¸¿ª ³»ÀÇ ÀÚ½ÅÀÇ ÅäÁö¿¡ ´ëÇÏ¿© ëà°ú ¸Å¸Å°è¾àÀ» ü°áÇß´Ù.
Ë£ signed a sale contract with ëà for his land in the land transaction permission zone.
ÅäÁö°Å·¡Çã°¡¸¦ ¹Þ±â Àü¿¡ Ë£ÀÌ Çã°¡½ÅûÇù·ÂÀǹ«ÀÇ ÀÌÇà°ÅÀýÀǻ縦 ¸í¹éÈ÷ Ç¥½ÃÇÑ °æ¿ì, °è¾àÀº È®Á¤ÀûÀ¸·Î ¹«È¿°¡ µÈ´Ù.
If, prior to receiving the land transaction permit, ˣ has clearly indicated his intention to refuse to fulfill the obligation to cooperate in the application for a permit, the contract is definitively invalid.
ÅäÁö°Å·¡Çã°¡¸¦ ¹Þ±â Àü¿¡ °è¾àÀÇ Ã¤±ÇÀû È¿·ÂÀº ¹ß»ýÇÏÁö ¾Ê´Â´Ù.
Prior to obtaining a land transaction permit, the contract does not take effect.
µû¶ó¼ ÅäÁö°Å·¡Çã°¡¸¦ ¹Þ±â Àü¿¡ ëàÀº Ë£¿¡°Ô ¼ÒÀ¯±ÇÀÌÀüÀǹ« ºÒÀÌÇàÀ¸·Î ÀÎÇÑ ¼ÕÇعè»óû±¸¸¦ ÇÒ ¼ö ¾ø´Ù.
Therefore, prior to obtaining permission for land transaction, ëà cannot claim damages due to failure to fulfill the obligation to transfer ownership.
ÅäÁö°Å·¡Çã°¡¸¦ ¹ÞÀº °æ¿ì, À§ °è¾àÀº Ưº°ÇÑ »çÁ¤ÀÌ ¾ø´Â ÇÑ °è¾à ü°á ´ç½ÃºÎÅÍ À¯È¿°¡ µÈ´Ù.
In the case of land transaction permission, the above contract becomes effective from the time the contract is concluded unless there are special circumstances.
ƯÈ÷ ÅäÁö°Å·¡Çã°¡¸¦ ¹ÞÁö ¸øÇÏ¿© À§ °è¾àÀÌ È®Á¤ÀûÀ¸·Î ¹«È¿°¡ µÈ °æ¿ì, ±× ¹«È¿°¡ µÊ¿¡ ÀÖ¾î ±ÍÃ¥»çÀ¯°¡ ÀÖ´Â ÀÚµµ À§ °è¾àÀÇ ¹«È¿¸¦ ÁÖÀåÇÒ ¼ö ÀÖ´Ù.
In particular, if the above contract is definitively invalidated due to the failure to obtain a land transaction permit, a person attributable to the invalidation may also assert the invalidation of the above contract.
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Official
°ø¹«¿øÀÌ º¸¼ö¿¡ ÇØ´çÇÏ´Â ±Ý¿øÁö±ÞÀ» ±¸ÇÒ °æ¿ì ÇØ´ç º¸¼öÇ׸ñÀÌ ±¹°¡¿¹»ê¿¡ °è»óµÇ¾î ÀÖ¾î¾ß¸¸ ÇÑ´Ù.
When a public official seeks payment of money equivalent to remuneration, the remuneration item must be recorded in the national budget.
Áö¹æ°ø¹«¿ø¹ý¿¡ µû¶ó °ø¹«¿øÀº Á÷¹«¼öÇà ½Ã ¼Ò¼Ó»ó»çÀÇ Á÷¹«»ó ¸í·É¿¡ º¹Á¾ÇÏ¿©¾ß ÇÏÁö¸¸, ÀÌ¿¡ ´ëÇÑ ÀÇ°ßÀ» Áø¼úÇÒ ¼ö ÀÖ´Ù.
According to the Local Public Officials Act, public officials must obey the duties ordered by their supervisor when performing their duties, but may state their opinions.
Áö¹æ°ø¹«¿ø¹ý¿¡ µû¸¥ °íÃæ½É»çÀÇ °áÁ¤Àº ÇàÁ¤Ã³ºÐÀÌ ¾Æ´Ï´Ù.
The decision on grievance review under the Local Public Officials Act is not an administrative disposition.
Áö±Þ°áÁ¤µÈ ¿¬±ÝÀÇ Áö±Þû±¸¼Ò¼ÛÀº °ø¹ý»ó ´ç»çÀÚ¼Ò¼ÛÀ¸·Î Á¦±âµÇ¾î¾ß ÇÑ´Ù.
A lawsuit for the payment of pensions that has been decided to be paid must be filed as a party lawsuit under public law.
°ø¹«¿ø¿¬±Ý¹ý»ó ¿¬±Ý¼ö±Þ±ÇÀº »çȸº¸Àå¼ö±Þ±Ç°ú Àç»ê±ÇÀÇ ¼º°ÝÀ» ÇÔ²² °¡Áø´Ù.
Under the Public Officials Pension Act, the right to receive a pension has the characteristics of both social security right and property rights.
Á¤ºÎȸ°è
Government accounting
±¹°¡È¸°è¹ý»ó Áß¾ÓÁ¤ºÎÀÇ ´ëÇ¥Àû À繫Á¦Ç¥´Â ÀçÁ¤»óÅÂÇ¥, ÀçÁ¤¿î¿µÇ¥, ¼øÀڻ꺯µ¿Ç¥·Î ±¸¼ºµÈ´Ù.
According to the National Accounting Act, the central government's representative financial statements consist of a statement of financial position, a statement of financial management, and a statement of changes in net assets.
º¹½ÄºÎ±â´Â °Å·¡ÀÇ ÀÌÁß¼º¿¡ µû¶ó ÀåºÎÀÇ Â÷º¯°ú ´ëº¯¿¡ °¢°¢ °è»óÇÏ°í Â÷º¯ÀÇ ÇÕ°è¿Í ´ëº¯ÀÇ ÇÕ°èÀÇ ÀÏÄ¡¿©ºÎ·Î Àڱ⠰ËÁõ ±â´ÉÀ» °®´Â´Ù.
Double-entry bookkeeping accounts for debit and credit of the book according to the duality of the transaction, and has a self-verification function by whether the sum of the debit and the sum of the credit match.
¹ÌÁö±Þºñ¿ëÀº Çö±ÝÁÖÀÇ¿¡¼´Â ÀνĵÇÁö ¾ÊÀ¸³ª ¹ß»ýÁÖÀÇ¿¡¼´Â ºÎä·Î ÀνĵȴÙ.
Accrued expenses are not recognized in cash, but as liabilities in accrual.
ÇöÇà Á¤ºÎȸ°è´Â ¹ß»ýÁÖÀǤýº¹½ÄºÎ±â ¹æ½ÄÀ» äÅÃÇÏ¿© À繫Á¦Ç¥¸¦ ÀÛ¼ºÇÑ´Ù.
Current government accounting employs accrual and double-entry bookkeeping to prepare financial statements.
¹ß»ýÁÖÀǤýº¹½ÄºÎ±âÀÇ Á¤ºÎȸ°è´Â ¼º°úÁß½ÉÀÇ Á¤ºÎ°³Çõ¿¡ À¯¿ëÇÑ Á¤º¸¸¦ Á¦°øÇÑ´Ù.
Accrual and double-entry government accounting provides useful information for performance-oriented government reform. |