사학연금기금 재정 안정을 위한 퇴직수당 공단부담금의 기부금 세제 적용에 관한 연구

In this study, the purpose of this study was to examine the feasibility of the application of contributions from the public corporation for retirement allowance, and to examine the improvement of the corporate tax system of the Teachers' Pension fund through a tax accounting approach in order to stabilize the pension fund and reduce the national budget. This research was intended to establish a new interpretation of the tax law on existing rules that apply the pension fund as donations as the retirement allowance is being paid in the fund accounting, and to draw up measures to improve tax accounting for the handling of donations from the Teachers' Pension fund. Recognizing the problems of the current Teachers' Pension corporation’s accounting and the application of fund accounting for donations, the purpose was to examine the feasibility of applying the donation. In this study, the improvement plan is presented as follows. First of all, it was intended to view the share of retirement benefits, which were previously treated as donations, as quasi-taxes. Second, the payment made by the Teachers' Pension fund on behalf of the school corporation shall be regarded as a necessary expense as a levy imposed by the pension law. Third, it is to establish an accounting for separate retirement allowances. This study is meaningful in that it examined the problem of the application of contributions to the retirement allowance of the Teachers' Pension fund, which has recently been taxed on corporate taxes, and sought ways to improve it.