방과후학교 수업료 수입의 소득과세에 관한 연구

There are a lot of pension plans including public pensions and private pensions. Especially,public pensions have established pension contribution formula that is resulted from actual income of NTS(National Tax Service) reported since 2010. So, teachers that participate in After－School Program(hereafter “ASP”) and not－participating teachers’ are different in their annual income.
Thus, Incentive to being in charge for this program can be mitigated due to these differential taxations.
The purpose of this study is to investigate whether the amendment of public pension law affects differential taxation according to participating ASP and to derive alternatives for improvement in order to solve these differential taxation problems.
The result of this paper is as follows；current law that regulate income from ASP as an earned income can cause the differential taxation problems. So, we suggest that public pension law is amended that income from ASP is regarded into other income.
The desired results of this improvement are as follows. First, variation of teacher's annual income can be reduced because level of annual earned income according to participating in ASP cannot be fluctuated. Second, teacher's incentive to participate in ASP can be functioned, social purpose. Finally, equitability in taxation can be maintained.
This study attempts to correct the unequal taxation in income from ASP. Therefore, this result of this paper can be used for related authority to improve public pension plan and its taxation.