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KMID : 1124020090250030135
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Korean Social Security Studies
2009 Volume.25 No. 3 p.135 ~ p.169
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The Constitutional Study on the Object of Assessment about the Premium of the National Pension Scheme
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Choi Won
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Abstract
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This study was made with the purpose that what are the differences between the object of assessment about the premium of the national pension scheme and that of income tax in national taxes, why do such differences come out, what are the justified reason on which the differences exist constitutionally, where is the external line of the boundary, analyzing it on the basis of the legal point of view. I’ve compared it with earned income in national taxes and the public pension scheme in the U. S., German, Japan as foreign country’s legislation for this study. The conclusion of this study is that the object of assessment in the premium of the national pension scheme is not actual income but presumptive income. Presumptive income of that has been used with the similar ways in German and Japan’s. The merit of actual income is fairness that’s constitutional. Nevertheless, why is the presumptive income used as the object of assessment about the premium of the national pension scheme. Above all, the premium of that is linked to the benefit which the insured receive on the time of social risk such as old age, survivor and disability. The Constitutional Court of Justice made a decision that the presumptive income was constitutional in the national pension scheme. The major reason of the judgement was that the benefit exceeded the premium in the case of the superior income earner. By the way, the national pension act was mended to the direction of diminishing the benefit on July 23th 2007. Therefore the act should be checked whether it is constitutional or not in present times. The result of the analysis is that the present act is reached to the external line of the constitutional boundary. The fund of the national pension scheme is about to be dried up in 2060. The act should be mended soon to solve this problem. New legislation has to be achieved by not old ways but a total change constitutionally.
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KEYWORD
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the national pension scheme, premium, the object of assessment, income, constitution
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