고령화 사회의 연금 관련 기부제도 도입과 세제지원 방안

In order to prepare for the elderly with the rapid progress of an aging society, the government and people should thoroughly prepare for their old age through organic relations. The social atmosphere of donating pensions is spreading in Korea. In view of this, the present study wanted to argue for the need to seek ways to give back to society some of the pensions received in the old age and for various ways to donate one's property to society and receive some of the donated assets as a pension. This institutional support is expected to work best when it comes with tax support. In this study, we will examine the potential introduction of Korea and tax support to the pension fund system, which gives part of the pension fund during the period of receiving the pension, a kind of asset donation from an aged society. To activate the donation culture, it is necessary not only to change the perception of donations, but also to develop various means of making donations. To this end, supplementing existing donation-related systems and taxation systems is also necessary, but opening a channel to activate donations by reflecting various ideas. The government intends to encourage donations by introducing a donation pension that is exempted from gift tax if a certain person is designated as a pensioner for a certain period of time. In reality, however, there are many cases where specific measures are not in place to question the effectiveness of the system. To this end, not only institutional support but also tax support is desperately needed. The introduction of the donation pension plan is expected to increase the number of donations that have been delayed due to concerns about living expenses or difficulties in arranging the inheritance. For those who want to donate, but can't practice it for many reasons, I think it will be a good link. This research is meaningful in that it seeks to find practical ways to help the culture of donation spread through the support and tax support of related statutes to promote donation culture in the face of an aging society and to promote social contribution based on donations.