연금 일실이익 산정방법의 적정성 분석

Recently the number of public or private pensioners continues to grow due to the aging population and the increasing longevity of life. In the practice of calculating lost pension benefits resulting from varied accidents, the court uses Hoffman method which appling 5% of legal interest rate as a simple discount rate and the insurance company uses Leibnitz method which appling 5% of legal interest rate as a compound discount rate. However, because both the court and the insurance company do not consider future expected increase in pension benefits on the calculation of lost pension benefits, it is producing significantly underestimated results of lost pension benefits in the wrongful death cases like recipients who have received annually raised pension benefits connected to the wage growth rates or inflation rates. In this analysis, it is confirmed that the real lost pension benefits reached 1.06 ∼1.98 times as large as the amount calculated using Hoffman method by age group. In addition, the evaluated lost pension benefits using Leibnitz method are confirmed smaller than those using Hoffman method. Based on the results of this analysis, we considered rational method of calculating lost pension benefits which using net discount rates and presented a plan to improve insurance clauses and law provisions as well.