우리 나라 세법상 보험세제에 관한 연구

We now live in a very uncertain era. Economic environment changes so fast and it seems impossible to predict the near future. In such an era, insurance is very attractive as a way to prepare our future. That makes more sense when we consider our particular situation that the social security system is so weak that an individual should take care of his future. Therefore, we need more tax advantage for insurance than in other well-being countries. Government, companies, and individuals cooperate one and another, and share the social security burden, since Government's budget is not enough to satisfy all the various social welfare demand fully. In these terms, this research is highly meaningful.