▶ Phrase Check

1. 3 5 6 Issue & Debate * 총 25문항, 각 문제당 4점씩 배점 ▶Word Check ☞ Write the meanings of the words. ▶Phrase Check ☞ Choose the correct word or phrase for each blank. applied to, impose, filed, withdraw the bill, petition, tax, pass the bill, on

2. 3 5 6 Issue & Debate ▶Reading Comprehension VAT on Pets Pet owners are upset about the government’s move to impose value added tax (VAT) on medical treatments for pets. According to the Ministry of Strategy and Finance’s plan, pet owners will have to pay a 10-percent VAT more for payments of their pets’ medical treatments starting from July. The government tried to pass the bill last year, but had to drop it due to fierce resistance from pet owners and others affected by the move. Ministry officials say that imposing VAT on medical treatments for animals is a global trend. Citing the cases of Germany, France, Canada, Australia and Asian countries including China and Japan, they stress that many industrialized countries are already imposing VAT on pets. Officials also point out that VAT exemption is usually applied to medical treatments for humans only. Pet owners complain that pets are living creatures and they are more like family members to them. They say it is not a good idea to impose VAT, the kind of indirect tax that people pay when they buy goods or products. Nearly 10,000 people have filed an online petition calling for the government to withdraw the bill. They also point out that many pet owners are ordinary people and it is frustrating for pet owners who are not rich to pay more money to cure their sick pets. Opponents are also concerned that VAT may worsen the social problem of abandoned animals since many owners may abandon their pets because of burden from soaring medical treatment costs. ”Visiting a veterinary clinic costs a lot of money. This is one of the major reasons why people give up breeding pets. An additional tax will only make the situation worse,” said the president of the Seoul Veterinary Medical Association in an interview. ☞ Choose the best answer based on the article.

3. 3 5 6 Issue & Debate ☞ Write True(T) or False(F). ▶ Composition ☞ Complete the sentence. 25. 우리는 변호사를 통해 4500명이 서명한 탄원서를 제출할 것이다. ( 4500 people, a petition, by, signed, file ) We will through our lawyer.

4. 3 5 6 Issue & Debate * 총 25문항, 각 문제당 4점씩 배점 ▶Word Check ☞ Write the meanings of the words. ▶Phrase Check ☞ Choose the correct word or phrase for each blank. applied to, impose, filed, withdraw the bill, petition, tax, pass the bill, on

5. 3 5 6 Issue & Debate ▶Reading Comprehension VAT on Pets Pet owners are upset about the government’s move to impose value added tax (VAT) on medical treatments for pets. According to the Ministry of Strategy and Finance’s plan, pet owners will have to pay a 10-percent VAT more for payments of their pets’ medical treatments starting from July. The government tried to pass the bill last year, but had to drop it due to fierce resistance from pet owners and others affected by the move. Ministry officials say that imposing VAT on medical treatments for animals is a global trend. Citing the cases of Germany, France, Canada, Australia and Asian countries including China and Japan, they stress that many industrialized countries are already imposing VAT on pets. Officials also point out that VAT exemption is usually applied to medical treatments for humans only. Pet owners complain that pets are living creatures and they are more like family members to them. They say it is not a good idea to impose VAT, the kind of indirect tax that people pay when they buy goods or products. Nearly 10,000 people have filed an online petition calling for the government to withdraw the bill. They also point out that many pet owners are ordinary people and it is frustrating for pet owners who are not rich to pay more money to cure their sick pets. Opponents are also concerned that VAT may worsen the social problem of abandoned animals since many owners may abandon their pets because of burden from soaring medical treatment costs. ”Visiting a veterinary clinic costs a lot of money. This is one of the major reasons why people give up breeding pets. An additional tax will only make the situation worse,” said the president of the Seoul Veterinary Medical Association in an interview. ☞ Choose the best answer based on the article.

6. 3 5 6 Issue & Debate ☞ Write True(T) or False(F). ▶ Composition ☞ Complete the sentence. 25. 우리는 변호사를 통해 4500명이 서명한 탄원서를 제출할 것이다. ( 4500 people, a petition, by, signed, file ) We will file a petition signed by 4500 people through our lawyer.