2010년 민법개정안과현행 민법ㆍ상법ㆍ도산법ㆍ조세법의소멸시효 비교연구 - 단기소멸시효 및 소멸시효의 중단ㆍ정지ㆍ완성유예를 중심으로 -

The passage of time sometimes makes a person have a right, and sometimes makes her or him lose a right. The latter is called “extinctive prescription”. After the expiry of the period of extinctive prescription to a certain debt, the debtor don't have to pay the debt. The draft bill of 2010 Civil Act Amendment gives a notice of large-scale change to the systems of extinctive prescription. The draft bill deals with 5 parts on prescription. They are the period of extinctive prescription including the initial date, interruption(renewal) and suspension of extinctive prescription, the effect of completion of extinctive prescription, acquisitive prescription, and the period for exercise of a right including the period of exclusion. The draft bill shortens the period of extinctive prescription to 5 years with subjective conditions from 10 years with objective conditions. The draft bill eliminates the provisions of short-term extinctive prescription in Civil Act. And the draft bill reduces the reasons for interruption(renewal) of extinctive prescription,and extends the reasons for suspension of it. This paper analyzes the systems of short-term extinctive prescription and interruption(renewal)ㆍsuspensionㆍpostponement of completion of extinctive prescription in the draft bill of 2010 Civil Act Amendment and in other current acts such as Civil Act, Commercial Act, Debtor Rehabilitation and Bankruptcy Act, Framework Act on National Taxes, Framework Act on Local Taxes, etc.. And it presents some opinions on the legislation and the construction to harmonize Civil Act and other current acts concerning extinctive prescription