독일 퇴직연금제도의 고찰과 한국에 주는 시사점: 연금기대권 몰수 불능 요건(Unverfallbarkeit der Anwartschaft)을 중심으로

With the increase in the number of the elderly in the korean population, the state pension schema, individual annuity and Employee Retirement Benefit Plan has become important to the income security of retired employees. With the Employee Retirement Income Security Act of 2008 the retirement annuity was introduced and receives interest from many companies and Employees. The Korean Employee Retirement Benefit Plan was renewed in the form of the american model. Additionally the analysis of German Employee Retirement Benefits plan(die betriebliche Altersvesorgungssystem), which has about 150 years experience in this field, suggests many necessary improvement aspects for the effective development of the Korean Plan. In this article, the Korean and German Employee Retirement Benefit Plans-particularly concerning vesting und benefit accrual(Anwartschaftserwerb) - are analyzed, There are numerous differences and similarities between the Korean and German benefit plan. The first section of this article enumerates problems of the Korean Employee Retirement Benefit Plan. The next section deals with the legal structure of the German employee retirement benefit plan. The last section reveals the differences and similarities of two systems enumerated and several cautions are suggested with regard to developing the korean system.