Relevant Laws Research Articles

Legal Analysis of the Success of Mixue Franchise Schemes in Singapore, South Korea, and Japan Linked to the Success of Mixue Franchise Schemes in Indonesia and Vietnam

Franchising is a system of marketing goods and services and technology, which is based on closed and continuous cooperation between independent actors (meaning the franchisor and individual franchisee) and is separated both legally and financially, where the franchisor grants rights to the individual’s franchisee and imposes an obligation to carry out its business following the franchisor’s concept. The franchise business that is currently going viral is the Mixue franchise, which offers luxury ice cream at very cheap prices. Mixue became a franchise that had very rapid growth during the 2020 pandemic. In the 2020–2023 period, its outlets reached 1000 in Indonesia. So it is called the angel that takes away empty shophouses because the rapid development of Mixue also helps the property business. Even though it targets third and fourth-ranked cities, Mixue dominates provincial capitals in Indonesia. Mixue’s phenomenal success in Indonesia, after having had great success in Vietnam since 2018, has caused Mixue to expand to Singapore, South Korea, and Japan. In this research, the author will analyze the franchise laws from a legal perspective and compare them with those of the three countries, which may be a factor in the success of the Mixue franchise, which was previously achieved in Indonesia and Vietnam. This research is normative juridical research that uses secondary data in the form of primary legal materials, namely various relevant laws and regulations, and secondary legal materials, namely books and legal literature. The approaches used are statutory and conceptual. Results from research are hoped to provide one-stop article input for entrepreneurs, businesspeople, and legal academics regarding the comparison of franchise law, especially in Singapore, South Korea, and Japan, which Indonesia and Vietnam also complement.

Nurturing Hero or Villain: BAKAMLA as the Indonesian Coast Guard

<p>Maritime security governance is crucial for Indonesia, the world’s largest archipelago spread across a vast water area about the size of the United States. The existence of several law enforcement institutions to uphold Indonesian laws made governance and authority fractured and weak. Consequently, BAKAMLA was established to improve Indonesian maritime security governance by synergising and monitoring law enforcement at sea. Despite being supported politically by Indonesian President Joko Widodo, institutionally, BAKAMLA remains underperforming. This article discusses whether the existence of BAKAMLA fulfils Indonesia’s political and security needs to have an integrated coast guard institution. The article considers relevant literature and the research phase employed in-depth interviews with stakeholders of Indonesia’s law enforcement officers at sea. This article concludes that BAKAMLA is still relevant if significant adjustments are made to institutional empowerment by revising and harmonising relevant laws. Such revision reflects the aspirations of political support and will from the Indonesian government to BAKAMLA.</p>

Research on the Existing Problems and Optimization Path of Hainan Free Trade Port Construction

The Hainan Free Trade Port is a major strategic measure for China to promote reform and opening up in the new era, and it is also a new plateau for Chinas opening up. The background of Hainan Free Trade Port will start island-wide closure operation by the end of 2025. The author would like to research some developing problems and put forward the corresponding solution measures. This essay aims to analyze the existing economic and environmental problems and put forward the optimal path for building a first-class, world-class free trade port. The popularization of modern operations in agriculture is not high, and soil fertility is insufficient. In addition, the development of real estate economy is unbalanced and the problem of destroying the ecological environment. Moreover, the most popular part is free trade. The author refers to accurate positioning, improving relevant laws and regulations, strengthening their construction, and other ways to plan the blueprint. The Hainan Free Trade Port is a major strategy of the Chinese government to build an internationally competitive free trade port and provide a new growth point for Chinas economic development. In the future, the baton of Chinas reform and opening up will be handed over here. Hence, the author believes Hainans development is full of hope.

Discrimination Based on Genetic Information in South Asia: An Exploratory Study of Constitutions and Relevant Laws

Abstract The progress in precision medicine has resulted in genomic technology spreading worldwide. This has raised concerns about the ethics of genetic data sharing and privacy. This article focuses on South Asia and first aims to identify, analyze, and understand the laws, regulations, and policies related to genetic data privacy and discrimination in that region. This is accomplished through a qualitative examination of existing laws and policies on privacy rights and a doctrinal analysis of legislation gathered from seven jurisdictions, viz. Bangladesh, Bhutan, India, the Maldives, Nepal, Pakistan, and Sri Lanka. Following the presentation of the country-specific study, the article turns to discussing the study's results, which suggest that the area lacks both national norms and a regional policy specific to the protection of personal genetic data. The article then offers possible reasons for this outcome and suggests that the countries must formulate culturally sensitive regulations and universally applicable legal principles for genetic privacy notwithstanding the existing challenges of poverty, non-uniform demographics, and an absence of political will.

The impact of environmental regulation on green investment efficiency of thermal power enterprises in China-based on a three-stage exogenous variable model

Due to the increased frequency of extreme weather events and the implementation of the China’s dual-carbon target, thermal power companies have been under pressure to construct green infrastructure and to actively pursue low-carbon transformation in response to stricter environmental regulations. This research thus selects 30 listed thermal power enterprises in China as study objects and assesses their green investment efficiency in the low-carbon transition process using three-stage DEA evaluation model with environmental regulation as an exogenous variable. Based on this, a benchmark regression model is used to corroborate the relationship between environmental regulation and green investment. Simultaneously, we carry out analysis to compare the correlation between thermal power firms’ green investment efficiency and their focus on green investments. The results show in terms of total efficiency that environmental regulation significantly improves the total efficiency of 80% of thermal power enterprises compared to the absence of this exogenous variable. With the addition of environmental regulation, firms’ total efficiency declines gradually in general from 2018 to 2022, with the mean value of efficiency falling by 0.068. In terms of stage-specific efficiency, the efficiency of the green investment stage of the majority of firms is between 0.3 and 0.6, which is much lower than that of the operational stage and the market performance stage. In terms of sub-indicator efficiency, both green investment efficiency and social donation efficiency among thermal power enterprises show obvious polarization, with 30% of them having an efficiency of 1 and 30% less than 0.1. In terms of green investment focus, thermal power unit renovation has a more obvious role in boosting the green investment efficiency of thermal power enterprises than do wind power and photovoltaic projects. Therefore, both governmental departments and thermal power enterprises need to take active measures in order to achieve green transformation from the perspective of green investment efficiency. Through the segmentation of important projects of green investment, this paper provides a reasonable investment direction reference for the sustainable transformation of China’s thermal power industry. It also provides a rich and novel theoretical basis for the Chinese government to further improve the relevant environmental protection laws and regulations of thermal power industry.

Analysis Study of Acquisition of Rights to Land Resulting from Beach Reclamation in Bima City

This research aims to analyze the process of implementing the acquisition of rights to land resulting from coastal reclamation in the city of Bima and to examine the legal implications of the reclamation activities along the Bima coastline. The study adopts an empirical legal research approach, incorporating statutory, conceptual, and socio-legal perspectives. Both library and field data are utilized in the research process. The findings of the study reveal the procedural intricacies involved in obtaining rights to land resulting from coastal reclamation in Bima City. The acquisition of these rights necessitates alignment with the regional spatial plan (RTRW) and relevant laws and regulations. The implementation unfolds in two stages: initial unauthorized landfilling and subsequent issuance of certificates for reclaimed beaches, constituting an illegal act. The legal implications of such unlawful beach reclamation in Bima City manifest in several ways. Firstly, the Ownership Rights and HGB (building use rights) certificates authorized by the National Land Agency (BPN) may be considered illegitimate. Secondly, the Bima City government faces restrictions in collecting Property Tax (PBB) and Land and Building Acquisition Duty (BPHTB) taxes on land resulting from the illegal reclamation.

International practice of preventing illegal drug trafficking

The scientific article examines issues related to the international practice of preventing the illegal circulation of narcotic drugs. Studying this topic, it was found that currently a significant number of organized criminal groups involved in the illegal circulation of narcotic drugs are international. Raw materials for the production of drugs can be grown in one country, processed in another, transported in transit through a third, and settled in a fourth.Even members of such criminal groups or organizations may have different origins and nationalities, and may speak different languages. That is why the investigation of such crimes becomes much more complicated. It was established that with close and coordinated interaction of the relevant law enforcement agencies of different states, it is most expedient to detain the entire criminal group or organization, and not just a small part of it, which in itself would not be able to stop its criminal activity, and therefore protect the population from the negative influence of narcotics means. It was found out that it is necessary to carefully monitor the state of illegal drug trafficking in neighboring states, as the distribution of narcotic substances and precursors in Ukraine may depend on it, and to take appropriate measures to combat such crimes. We also agree with the opinion of the United Nations, which was published in the World Drug Report 2023, that corruption and drug trafficking are related, mutually reinforcing and complementary crimes. It was established that international experience must be adapted to the specifics of an individual country.External factors affecting the drug market in Ukraine were outlined (war, internally displaced persons, the state of combating illegal drug trafficking in neighboring countries, interaction with foreign law enforcement agencies to prevent illegal drug trafficking). Statistics presented in the United Nations World Drug Report 2023 have been studied and highlighted. Especially vulnerable groups of people for drug addiction have been singled out.

Determination of predictive factors in families of girls with menstrual disorders comorbid with endocrine system pathology

Objective — to determine predictive factors in the families of girls with menstrual disorders comorbid with endocrine system pathology. Materials and methods. The genealogical analysis was carried out in the families of 47 girls with oligomenorrhea (OM) and 44 girls with abnormal uterine bleeding (AUB) comorbid with endocrine system pathology. The comparison group consisted of the pedigrees of 30 families of healthy girls living in Kharkiv and Kharkiv Region. During the genealogical study, we observed the principles of the Declaration of Helsinki, the Council of Europe Convention for the Protection of Human Rights and Dignity of the Human Being, and the relevant laws of Ukraine. The Student’s t­test was used to determine the significance of the differences between the signs. The predictive implications of the studied signs were determined by the Wald method with informativity estimation using the Kullback criterion. Results and discussion. Hereditary burden of reproductive, gynecological non­inflammatory, endocrine diseases and environmental factors was identified in the families of girls with OM and AUB comorbid with endocrine pathology: pernicious habits and stress in the mothers of sick girls before and during pregnancy, threatened miscarriage. Risk factors for the sick girls included artificial feeding of a girl, stress, traumatizing of a girl, and prolonged use of the Internet and gadgets. Among non­communicable diseases in relatives of sick girls, the most common were gynecological non­inflam­matory diseases when compared with the relatives of girls with AUB and healthy girls (p < 0.001), while relatives of healthy girls mostly suffered from nervous system disorders (p < 0.05). Common and distinct predictive signs in the families of girls with OM and AUB and comorbid endocrine pathology have been identified. Conclusions. The predictive factors in the families of girls with OM and AUB have been identified, the use of which will allow forming high-risk groups as regards the high risk of menstrual disorders based on the genealogical analysis.

Undang-Undang Desa: Sebuah Kontribusi terhadap Literatur dan Kebijakan

The main focus of this research is on the understanding, implementation, and impact of the Village Law on financial governance at the village level. This research is expected to contribute to the literature on village financial governance, assist stakeholders in designing more effective policies, and encourage further research to optimize the village financial management system in accordance with the times. The normative juridical research method involves literature study and document analysis to understand the legal provisions contained in the relevant laws. The research identifies key principles in the law that impact on village financial management, including budget allocation, financial reporting, and accountability. Through a contemporary review, the research also evaluates the extent to which the laws reflect the dynamics of social, economic, and policy changes in village communities. The results provide an in-depth understanding of the implementation of relevant laws and the challenges faced by village governments in managing their finances. The findings provide a foundation for critical thinking regarding sustainability and improvement in the village financial management system, as well as for policy development that is more responsive to village needs and dynamics.

DEVELOPMENT OF ADMINISTRATIVE PROCEEDINGS IN THE CONTEXT OF ECONOMIC GLOBALISATION

The subject of the study is the conceptual, theoretical, empirical and methodological foundations of the socio-economic and legal nature of the development of administrative justice in the context of economic globalisation. Methodology. The study uses general and special methods of cognition. Using the dialectical method, the authors differentiates the essence of the development of administrative justice in the context of economic globalisation on the legal and economic levels according to the relevant criteria. The analysis created the conditions for a multifaceted study of the complex of problems and prospects for the development of Ukrainian administrative justice in the context of economic globalisation from the perspective of economic and legal etymology. The synthesis created the conditions for generalising the characteristic features of administrative justice, taking into account the current trends and international legal and regulatory developments in this area. The formal legal method allowed to correctly interpret the content of international and national legal acts that define the directions for improving administrative justice in the context of economic globalisation. The purpose of the article is to identify the problems and directions of development of administrative justice in the context of economic globalization. The results of the study show that the problems of the current state of administrative justice in Ukraine are complex, and the ways to overcome them take into account various parameters that are directly or indirectly based on the principles of economic globalisation, which are primarily based on economic and legal principles. Among the areas for improvement of administrative procedures, those that primarily ensure effective protection of human rights and freedoms, in particular through the implementation of relevant international standards, occupy an important place. Conclusion. The study of the economic foundations for optimisation of administrative justice in Ukraine has made it possible to identify certain indicators which serve as socio-economic prerequisites for optimisation of administrative justice. The statistical data show that the areas of manifestation of the subject matter of administrative court proceedings are differentiated depending on the impact of economic globalisation on certain public law relations which give rise to the relevant public law disputes. The authors distinguishes between a group of public law disputes which are directly related to the phenomenon of economic globalisation, and public law disputes in which public interests of economic content are manifested. This contributes to the creation of certain, primarily legal, structures which would facilitate the optimisation of administrative proceedings in the context of economic globalisation, which has both an external, international and internal, national format. The above considerations of optimising administrative justice in the context of economic globalisation have made it possible to identify specific problems faced by Ukrainian justice, including administrative justice: 1) organisational; 2) legal support; 3) material, financial and social support of courts and judges; 4) functioning of the institution of judicial governance and self-government; 5) staffing; 6) ensuring access to justice. Among the areas of improvement of administrative justice, the following are considered in detail: implementation of the principles of the rule of law and procedural economy, introduction of digital technologies (elements of artificial intelligence), introduction of alternative forms of pre-trial and post-trial dispute resolution, optimisation of the zonal and territorial location of courts, implementation of international standards of administrative justice, and some others.

LA ACTUACIÓN MÉDICA DE LOS MÉDICOS CON LA EUTANASIA DESDE LA PERSPECTIVA DE LOS ACTOS DELICTIVOS EN DERECHO ISLÁMICO: UNA REVISIÓN NORMATIVA

Purpose: This research investigates euthanasia treatment by physicians from human rights and Islamic legal perspectives. It aims to comprehend ethical and legal considerations regarding euthanasia within Islamic criminal law and human rights principles. Methods: A normative approach analyzes Islamic criminal law's rules on euthanasia. Expert opinions assist in resolving ethical and legal complexities. Indonesian legal frameworks, including relevant laws, are examined. Results and Conclusion: Active euthanasia by physicians is deemed illegal under Islamic law, akin to suicide, as only Allah SWT can end life. Indonesian legal provisions uphold the right to life, with breaches carrying legal consequences. The research concludes that active euthanasia is prohibited from both Islamic and human rights perspectives, emphasizing respect for human life and legal repercussions for violations. Research Implications: Implications extend to healthcare, policy, and legal sectors, stressing the need for ethical guidelines aligning with Islamic principles and human rights in end-of-life care. Originality/Value: This study contributes to euthanasia discourse, examining it through Islamic law and human rights. It offers insights into ethical decision-making in healthcare, especially where Islamic law influences moral considerations.

THE ENFORCEABILITY AND EFFECTIVENESS OF ANTI-CORRUPTION LAWS IN REDUCING CORRUPTION CASES IN INDONESIA

The role of the legal system, particularly through the Anti-Corruption Commission (KPK) and other law enforcement agencies in Indonesia, is pivotal in addressing high-profile corruption cases. However, these efforts have been impeded by factors such as political interference, resource limitations, and a lack of anti-corruption culture, posing challenges for the future. This article employs a normative legal research methodology, utilizing statutory and conceptual frameworks. Data collection involved a thorough literature review of relevant laws and regulations related to anti-corruption issues. In this context, the collaboration between the legal system and civil society emerges as a synergistic force in establishing a robust anti-corruption ecosystem. Emphasizing preventive measures like asset declarations and conflict-of-interest regulations offers valuable insights into the proactive role the legal system can assume in averting corruption before it spreads.

The Legal Consequences of Failure to Provide Information at the Request of the Antimonopoly Authority in the Investigation of Anti-Competitive Agreements

The legal consequences of failure to provide information at the request of the antimonopoly authority during the investigation of anti-competitive agreements are considered based on the analysis of the competition and related legislation and relevant law enforcement practice.The law institute of obligation to provide information and administrative liability for failure to provide the requested information are considered.According to the results, it seems advisable to consider the issue of the legislative establishment of the administrative-legal norm on liability for repeated intentional failure to provide information to the antimonopoly authority

Korea's Practice on Refugee Protection: Focusing on the Refugee Act and Relevant Court Cases

The Republic of Korea became the first country in East Asia to enact its own refugee law, which has been in force since 2013. While the enactment of the new Refugee Act provided a critical momentum for Korea's refugee policy to shift from mere immigration control to a more human rights–based approach, Korea has often come under fire for its low rate of refugee admittance. As the number of refugee applicants in Korea has drastically surged in recent years, there remain important issues such as improving the efficiency of the refugee admissions process. This article explores the key provisions of Korea's Refugee Act along with recent legislative proposals to amend the Refugee Act, and it highlights some court decisions related to refugee issues. By analyzing the relevant law, court cases, and government policies of Korea, this article explores the possibility of setting Korea up as a good exemplar of upholding the values of refugee protection in the Asian region.

The Importance of Institutional Arrangement to Safeguard Maritime Security and Safety in Indonesia: The Case of Marine Security and Safety Agency

Introduction: Multiple agencies approach has been adopted by the Indonesian government to ensure maritime security and safety. The involvement of multiple actors potentially leads to overlapping authorities and an uncoordinated operation. For stakeholders at sea, such approach is inefficient, ineffective and creates confusion. The situation needs to be addressed to make more a coordinated, efficient, and effective method. This paper tries to address such an issue through institutional law lens.Purposes of the Research: This paper aims to answer three important questions (1) How is the enforcement of security and safety at sea so far? (2) What are the implications as the many institutions involved in the enforcement of safety and security at sea? and (3) What kind of institutional arrangements to be made in the future so that law enforcement at sea becomes effective and efficient?.Methods of the Research: This study utilizes a normative legal approach. It exercises legal doctrines, relevant laws and regulations. It is also suplemented by relevant literatures, books, journals, and media coverages.Results of the Research: This paper finds that the enforcement of security and safety at sea adopts multi agencies where many institutions involved in maintaining security and safety at sea. The fact that multiple institutions simultaniously participate in law enforcement at sea, potentially create overlapping and lack of coordination among them. This also creates confusion and disadvantage to the stakeholders. Therefore, it is necessary to reorganize the current institutional arrangements to minimize the problems on the ground.

The Importance of Institutional Arrangement to Safeguard Maritime Security and Safety in Indonesia: The Case of Marine Security and Safety Agency

Introduction: Multiple agencies approach has been adopted by the Indonesian government to ensure maritime security and safety. The involvement of multiple actors potentially leads to overlapping authorities and an uncoordinated operation. For stakeholders at sea, such approach is inefficient, ineffective and creates confusion. The situation needs to be addressed to make more a coordinated, efficient, and effective method. This paper tries to address such an issue through institutional law lens.Purposes of the Research: This paper aims to answer three important questions (1) How is the enforcement of security and safety at sea so far? (2) What are the implications as the many institutions involved in the enforcement of safety and security at sea? and (3) What kind of institutional arrangements to be made in the future so that law enforcement at sea becomes effective and efficient?.Methods of the Research: This study utilizes a normative legal approach. It exercises legal doctrines, relevant laws and regulations. It is also suplemented by relevant literatures, books, journals, and media coverages.Results of the Research: This paper finds that the enforcement of security and safety at sea adopts multi agencies where many institutions involved in maintaining security and safety at sea. The fact that multiple institutions simultaniously participate in law enforcement at sea, potentially create overlapping and lack of coordination among them. This also creates confusion and disadvantage to the stakeholders. Therefore, it is necessary to reorganize the current institutional arrangements to minimize the problems on the ground.

PERSEPSI CIVITAS AKADEMIKA TENTANG LGBT DALAM TINJAUAN HUKUM ISLAM DAN HAK ASASI MANUSIA SERTA UPAYA DALAM MENANGKAL PERTUMBUHANNYA DI LINGKUNGAN KAMPUS

AbstractThis research aims to determine the perception of the academic community towards LGBT in the campus environment, LGBT from the perspective of Islamic Law and Human Rights, as well as efforts to prevent the growth of LGBT in the campus environment. The method used in this research is qualitative, with data collection techniques through interviews and literature studies from relevant books, laws and articles. The research results show a diversity of views among the academic community towards LGBT. These diverse perceptions affect social relations in the campus environment and create challenges in achieving inclusivity. As for Islamic law, same-sex relationships are considered to violate religious norms based on the interpretation of the verses of the Koran and al-Hadith. Meanwhile, from a human rights perspective in Indonesia, LGBT people have their human rights protected, including the right to health, as regulated in Article 25 of the UDHR. However, it should be noted that protecting the human rights of LGBT people is not always related to the recognition or legalization of sexual orientations that are considered deviant. This perspective is reflected in Law of the Republic of Indonesia Number 1 of 1974 concerning Marriage. Then, efforts to prevent the growth of LGBT in the campus environment can be carried out through seminars, campaigns regarding the impact of LGBT, as well as building collaboration with NGOs to formulate firm policies regarding the negative impact of LGBT.

Generative AI and deepfakes: a human rights approach to tackling harmful content

ABSTRACT The EU's Artificial Intelligence Act (AIA) introduces necessary deepfake regulations. However, these could infringe on the rights of AI providers and deployers or users, potentially conflicting with privacy and free expression under Articles 8 and 10 of the European Convention on Human Rights, and the General Data Protection Regulation (EU) 2016/679 (GDPR). This paper critically examines how an unmodified AIA could enable voter manipulation, blackmail, and the generation of sexual abusive content, facilitating misinformation and potentially harming millions, both emotionally and financially. Through analysis of the AIA's provisions, GDPR's regulations, relevant case law, and academic literature, the paper identifies risks for both AI providers and users. While the AIA's yearly review cycle is important, the immediacy of these threats demands swifter action. This paper proposes two key amendments: 1) mandate structured synthetic data for deepfake detection, and 2) classify AI intended for malicious deepfakes as ‘high-risk’. These amendments, alongside clear definitions and robust safeguards would ensure effective deepfake regulation while protecting fundamental rights. The paper urges policymakers to adopt these amendments during the next review cycle to protect democracy, individual safety, and children. Only then will the AIA fully achieve its aims while safeguarding the freedoms it seeks to uphold.

손해사정사제도의 실태분석 및 개선방안에 관한 연구

In modern society, compared to the past, the economic scale has grown, resulting in greater diversity in insurance coverage and an expansion of the market. Consequently, the causes of losses have become more complex. In this context, accurate determination of liability and indemnity, as well as the fair assessment of insurance claims, have become crucial tasks. As a result, the technical expertise and professionalism of claim-adjuster(CA) are continuously evolving. Claim adjustment primarily serves to realize the insured's interests for insurance claimants. It also plays a pivotal role in securing the competitiveness of insurance companies and providing a basis for determining insurance premiums, ultimately preventing ethical misconduct within the insurance industry. Therefore, this study examines the concept and current status of the loss assessment system, highlighting its issues. Specifically, the study explores the existing CA system in South Korea and relevant domestic laws. It also reviews international CA systems to provide insights. The research proposes several improvements to the CA system. Firstly, it suggests enhancing the independence of CA through a detailed delineation of their authority and the establishment of a legal protection framework. Secondly, it advocates for the enhancement of the professionalism of CA through the strengthening of qualification systems and the introduction of continuous education. Notably, it emphasizes the consolidation of loss assessor functions, focusing on strengthening examination subjects and recognition systems, introducing continuous education, and implementing license renewal procedures.

인허가 의제규정의 효력 범위와 지방세법상 분리과세대상 규정의 관계

Recently, the Supreme Court of Korea ruled in a decision dated September 14, 2023, 2021Du40027 (hereinafter referred to as the “Subject Judgment”) that the effect of the provisions on deeming authorizations, or permissions under the Integrated Energy Supply Act does not extend to the provisions on Classification of Land and Houses Subject to Taxation under Local Tax Act. Article 48 of the Integrated Energy Supply Act stipulates that if a business is licensed under this act, it is deemed to be obtained a license under Article 7 (1) of the Electric Utility Act, and the Enforcement Decree of the former Local Tax Act stipulates that land used for infrastructure by an electricity business under the Electric Utility Act is subject to separate taxation. In interpreting the above former Local Tax Act separate taxation provisions, the Supreme Court held that a person licensed under the Integrated Energy Supply Act cannot be treated as the same as who licensed under the Electric Utility Act. It is necessary that the provisions on separate taxation under Local Tax Act should be strictly construed because those provisions provide taxpayers with permanent benefit of tax reduction or exemption. Supreme Court, in its 2006Du2626 decision, had been inclined to recognize a broad scope of effect of the separate taxation in property tax. However, Supreme Court, in its 2011Du5551 en banc decision, has shifted its position on the scope of effect of the separate taxation in property tax. In that decision, Supreme Court held that the effect of deeded authorization or permission under the other Acts cannot be applied to the Acts related taxation. After Supreme Court’s 2011Du5551 decision, inferior courts have followed Supreme Court’s rulling. Recently Supreme Court, in the subject judgment, was even more strict and rigid in its interpretation of the provisions of separate taxation in property tax than the 2011Du5551 en banc decision. It is believed that the recent Supreme Court's position of not extending the scope of deeming authorizations, or permissions to separate taxation in property tax is reasonable and should be maintained. In particular, it is worth noting that the subject judgment compared the Integrated Energy Supply Act and the Electric Utility Act before determining whether the procedural and substantive requirements of the relevant laws were met. In other words, Supreme Court focuses on the legislative intent of each law and examines closely whether it is reasonable to give equal legal effect in terms of procedural and substantive requirements. Supreme Court is showing a willingness to try to interpret the provisions on separate taxation in property tax that are specified to each usage and owner in a way that conforms to the scheme. This Supreme Court's position is interpreted as willing to give preference to the plain language and legislative intent of the Local Tax Act.