퇴직소득심사제가 연금수급자의 과세 부담에 미치는 영향

This study reviews theoretical argument about the effect of retirement earnings test and suggestions on developmental alternatives. The law on private school is established in order for the private schools to secure their autonomy and enhance their public service role. Long-term benefit is consists of retirements and retirement allowance. There are three kinds of long-term benefits are paid to a member of school personnel or his or her survivors.
The purposes of this study are to analyze the validity of taxation of the Korean Teachers’ Pension Fund(hereby "KTPF") gains and to suggest improvements in the accounting for the plans, such as estimating expenses arising from current operations, and recognizing as provisions for estimated liabilities when payments are to be made in the future and it is reasonable to match the obligations as expenses against the revenues of the current period. Also the median re-employment period of 100% suspended officials is about 20 month shorter than that of 1/2 suspended officials and it is shown in regression analysis that the possibility of re-retirement by 100% suspended officials is statistically significant higher than those of 50%. Therefore, this analysis suggests suspension of pension payment properly applied according to the age and income together with National Pension Act and Korea Teachers Pension Act