합리적인 중간이자공제방식에 관한 연구 - 변제충당원리를 중심으로 -

Korean Supreme Court has been allowing both hoffmann and Leibniz method as legitimate ways for calculating future loss into present value, and there has been discussions about which calculating method is the more adequate one, primarily in the perspective of social reality. This article's purpose is to find out which is more mathematically reasonable calculating method in terms of appropriation of performance. Calculating future loss into present value is structurally similar to performing present value's principal and interest with future loss, therefore when calculating future loss into present value, the rule regulating appropriation of performance should be kept. Meanwhile, Korean Civil Act Article 479(1) regulates that performance should be appropriated in the order of the expenses, the interest, and the principal. As a result, although Korean Civil Act Article 379 regulates simple interest of 5% per year, it is mathematically plausible to follow Leibniz method when calculating the future loss of periodical payments in general, whilst exceptionally using combination of hoffmann and Leibniz method has mathematical plausibility when it comes to calculating the future loss of earnings for males who have not finished their military services, and it is also mathematically plausible to follow hoffmann method when calculating the future loss of lump-sum payment.