독일 보험계약법상 초과보험에 관한 연구

The main tasks by the private pension schemes Act Jae-Seung Go․Ju Pyo Kim The government suggested the Private Pension Act 2017 for more systematic management and needs of rearrangement of complicated pension system. The private pension act includes the effective management of pension asset. However it does not include the specific management but the example of financial products which can combine with the pension schemes without extra regulations. So the government should produce the financial products according to the regulation of Capital Market Act and Insurance Business Act which is the act about self-invested personal pension. Even though the private pension is enacted, there is no change of private pension product and just add the discretionary investment management agreement. And Pension Saving Credit based on the regulations of financial investment will not be able to produce the product for a guarantee of principal and interest since 2018. The author feels sympathy why the government tries to intensify retirement safety net but the prohibiting enrollment of pension saving credit is invading the right of subscribers’ choice. Therefore the government should enact the regulation of financial investment which guarantee the damage on Pension Saving Credit for protected principal and interest in order to widen the subscribers’choice. The experienced employees quit their long term jobs at the average age 49 and almost employees are retired before age 50. They need the living cost while they search for new jobs but they should wait for 5-6 years to get the tax benefit due to the regulation of income tax act in which subscribers can receive the pension after age 55 as the initial age on receiving the private pension saving. At the period for receiving pension, almost 50% pension recipients should receive 170,000won for a decade to get the tax benefits. That ismeaningless as private pension because so many people withdraw their private pension midway. Enforcement ordinance of private pension act should regulate private pension product as considering the retirement age and subscribers’ receiving amount for pension. These products should regulate to receive the pension after age 50 initially and the subscribers over 5 years can decide the period of receiving the saved money according their desire and also the income tax act should be revised as the same conditions. It is necessary that discretionary investment management mandate regulated supplementally in private pension act of the current private pension products such as trust, fund and insurance should be added to income tax act in order to get the tax benefits.