중국 이중호적제도의 형성과 배경 분석

박장재 ( Park Jangjae ) 한국외국어대학교 중국연구소 2020 中國硏究 Vol.85 No.-

The freedom of residence and relocation of Chinese citizens in early New China was guaranteed by law and constitution. However, when the "Hukou Registration Ordinance" was issued in 1958, a dual family registration system was established between cities and provinces, and Chinese citizens were divided into rural areas and urban areas depending on their residence, and urban migration of rural populations was strictly controlled. Although confusion arose in the management of Hukou during the Great Leap Forward and the Cultural Revolution, the relocation of the rural population to the city was more strictly controlled and the dual family registry system became more specific. Since the dual family registry system was established in the late 50s, China's family registry system has greatly influenced the political, economic, social, cultural, and individual daily lives beyond the original functions of the family registry system, such as demographics and security management. Thus, the side effects caused by the dual family registry system are not only simple problems such as poor demographics and poor management of the estates, but also cause serious social problems such as delaying the urbanization of China, widening the gap between urban and rural residents' income, and various discrimination against the rural population and inefficiency of the family registry system itself. The formation of China's dual family registry system is directly attributable to the large-scale urban migration of the rural population that emerged in the early days of the establishment of New China. The heavy industry-oriented industrialization policy promoted with the "1·5 Plan" is also an important reason for the formation of a dual family registration system that divides rural areas and cities. China promoted heavy industry-oriented industrialization by mobilizing all possible resources by using its national administrative power and relying on agriculture to provide the necessary food and materials for industrialization and for industrial production. And a dual family registry system has been established to limit the free flow of farmers in order to keep more rural labor forces engaged in the production of agricultural products needed by the Chinese government and to prevent the employment and financial burden from increasing due to the influx of rural populations into cities. The dual family registry system is closely linked to the planned job arrangement and the planned purchase and supply policy for agricultural products and various welfare and subsidy policies biased to urban residents, which China has promoted with the establishment of a planned economic system, and has a functionally complementary nature. In addition, China's dual family registry system was also partly influenced by Chinese traditional family registry system and culture. China's former feudal dynasties attached farmers to their land, disallowing arbitrary migration and drift and using them as a source of tax stability to maintain the closed order of agricultural empire. The peasant was an eternal catch, paying taxes and services and sacrificed for the luxurious life of the bureaucrat class. Even after the establishment of the New China, the two-way social governance system was established by dividing cities and rural areas through family registers, and the functions of social welfare and Family Planning were added again to become one fundamental system. Currently, China is pushing for a deepen reformation of the family registry system, which focuses on equalizing basic public services and unifying urban and rural family registers. The distinction between agricultural and non-agricultural Hukou based on dual family registration systems has already been cancelled. The dual family registry system, which has caused inequality and discrimination in farmers over the past half century, has now disappeared from the historical stage. But this is only a formality reform and only the beginning of a family register unification reform. Unless various inequalities and discrimination against urban migration farmers who still remain in cities, especially large cities and large cities, real reform of family registry unification will not be possible unless it is completely eliminated.

근대 호적제도의 변화가 종중촌락의 관습에 미친 영향 - 경북 김천시 구성면의 사례를 중심으로-

이대화 한국민속학회 2017 韓國民俗學 Vol.66 No.-

This article analyzed the effects of the modern family register system on the change of family customs to examine the relationship between the legal system and the folklife. For the purpose of empirical research, the data of Jejeokbu (removed family registers) of single‐lineage village belonging to Guseong‐myeon, Gimcheon‐city, Gyeongbuk province were taken as a case. The cause of modern family register system that has changed family customs is the 'equlization'. The class was denied and a comprehensive headship of a family were given to all family heads, and they were organized into a standardized form regardless of the size and composition of the family. Thus, unlike the pre‐modern period in which various forms of 'ho' (family in law) were constituted from the nuclear family to the extended family according to their status and economic power, 'Ho' under the modern family register system was institutionalized under the extended family. This study summarized these temporal changes and examined changes in institutions that affect family customs. There has therefore been an interaction between the practice of maintaining a traditional extended family system and the family register system. The pattern of using the concept of 'domicile of origin' introduced with the modern family register system was analyzed and it was predominant in the single‐lineage village to have the first head family or second head family regardless of the residence. This is the result of intentions to maintain the unity of a large family. This study also examined the extent of the 'house' in the mid‐20th century through the 'Name‐changing program by Imperial Japan' pattern imposed in the 1940s. The 'Name‐changing program by Imperial Japan', an attempt to transplant the Uji‐system, which is the foundation of the Japanese family system, was a systematic change in the traditional Korean family system, so that it was the case in which the conflict was to be maximized between the family customs and the legal system. There was a customary attempt to maximally remain the Korean family concept, and according to the analysis, there was a tendency to use the same ssi (family name) within the range of about 4 chon (cousin) villages. 이 논문은 법제와 민속의 상관관계를 살펴보기 위해 근대 호적제도가 가족관습의 변화에 어떠한 영향을 미쳤는지 분석하였다. 실증적인 연구를 위해 경상북도 김천시 구성면에 속한 동성촌락의 제적부 자료를 사례로 삼았다. 근대 호적제도가 가족관습에 변화를 준 요인은 ‘평준화’와 ‘균질화’로 요약할 수 있다. 신분제를 부정하고, 모든 호주에게 포괄적인 가독권을 부여하여 가족의 규모와 구성에 상관없이 표준적인 형태를 유지하도록 하여 통치권력이 미치는 단위로 기능하도록 강제하였다. 따라서 신분과 경제력에 따라 핵가족 규모로부터 대가족에 이르기까지 다양한 형태의 ‘호’를 구성했던 전근대와 달리, 근대 호적제도 아래에서의 ‘호’는 확대가족 이하로 법제화되었다. 그러한 법제적 변화를 시기적으로 살펴봄으로써 가족관습에 작용하는 법제의 변화를 살펴보았다. 그에 따라 전통적인 대가족제도를 유지하려는 관습과 호적법제 사이의 상호작용이 발생하였다. 근대 호적제도와 함께 도입된 ‘본적’이라는 개념을 활용하는 양상을 분석하여, 동성촌락에서는 거주지에 상관없이 대종가나 차종가에 두는 경향이 우세하였다. 이는 대가족과 종중의 결속을 유지하려는 의도에서 나타난 결과이다. 또한 1940년대에 강요된 ‘창씨개명’ 양상을 통해 20세기 중반의 ‘집’의 범위를 고찰하였다. 일본 가족제도의 근간인 씨제도를 이식하려는 시도였던 ‘창씨개명’은 한국의 전통적 가족제도를 근간에서 뒤흔드는 법제적 변화였으므로, 가족관습과 법제의 충돌이 극대화된 사례이다. 한국의 성씨관념을 최대한 잔존시키려는 관습적 시도가 이어졌는데, 분석 결과를 통해 대략 4촌 내외의 범위로 동일한 씨를 사용하려는 경향이 확인되었다.

韓國家族制度에서 戶主權과 戶主承繼制度의 新法과 舊法과의 比較硏究

박금철 경원전문대학 2000 論文集 Vol.22 No.-

The patrilocal family headship has become the mainstay of the Korean family law, forming the framework of the family law in Korea. The eldest son in any family unconditionally and compulsorily succeeded to the legal staus of the family head, which was called the family headship inheritance system. But it was amended into the voluntary family headship succession system. The scope of relatives was transformeal blood relative system. Consequently, the concept of the rules and regulation of the patrilineal blood relative system has much been weakened. As the compulsory family headship inheritance system in the old law was transformed into the voluntary family headship succession system, the accompanying rights and obligations were muchcurtaled. In consequency, the family headship system under the new law was indeed converted into the nominal system. Therefore, this study was intended to make a comparative investigation into what difference there was in the headship of a family headship succession system between the old family law and the new family law. To assist in understanding it, it provided an explanation of terminology in the family system, the family head's rights and obligations under the old family law and those under the new family law. And it offered an comparative expanation of the revised bill submitted to the National Assembly and its revised alternative of the legislation and Judiciary Committee, and it focused its attention helping people have an interest in and understand the family law by introducing the public opinion and scholars' opinions on the revised family law.

제주특별자치도에 거주하는 저소득 한부모가족 지원제도에 관한 고찰

김성욱 ( Sung Wook Kim ) 영산대학교 법률연구소 2015 영산법률논총 Vol.12 No.2

이 논문의 제목은 제주특별자치도에 거주하는 저소득 한부모가족 지원제도에 관한 고찰이라고 하였다. 장래에 어떠한 문제가 발생할 것인지를 현재의 시점에서 정확하게 예측할 수는 없다. 그러나 그것이 사회질서를 규율하는 제도라고 한다면 불합리한 결과가 발생되지 않도록 그 위험성을 최소화할 수 있는 방법이 모색되어야한다. 특히 저소득 한부모 지원제도는 새롭게 창출된 제도라는 점에서 종래에 발생한 문제점들을 면밀하게 파악한다면, 장래에 정립될 저소득 한부모지원제도는 보다 합리적이고 실질적 정의에 합치될 수 있을 것으로 보여 진다. 한부모가족은 부자가족과 모자가족 이외에 조손가족과 그밖에 부모의 일방이 부모로서 의 역할을 수행하지 못하는 경우까지를 포함하는 개념으로 사용되고 있다. 한부모가족이 이렇게 개념지워지는 이유는 경제적 이유 때문이다. 그리하여 종전의 모자복지법 내지 모 부자복지법이 한부모가족지원법으로 법명을 변경하면서까지 한부모가족에 대한 지원을 확대하고 있다. 본고는 국민기초생활보장제도와 모, 부자복지제도에 의해 보호를 받고 있고, 소득기준, 재산기준, 부양의무자기준 등으로 수급자로 선정되지 못한 차상위계층을 포함한 한부모가족을 대상으로 국민기초생활보장제도와 모,부자복지제도률 분석하고 문제점을 도출하여 개선방산을 모색하는데 그 목적이 있다. 첫째, 국민기초생활보장제도와 모, 부자복지제도의 급여대상의 문제점으로는 소득기준으로는 절대빈곤가구라고 하더라도 재산기준, 부양의무자기준을 충족시키지 못하여 수급대상자로 선정되어야 할 가구들이 낮게 책정된 선정기준으로 수급자에서 탈락하고 있는 점이다. 둘째,급여내용의 문제점으로는 한부모가족에 있어서 생계급여, 주거급여,자활급여, 교육급여의 수준이 미홉하다는 것이다. 특히,교육급여의 경우 한부모가족에게서 나타나는 특수성 즉, 육아, 초, 중, 고둥학생 자녀의 교육비용 등 상당한 비중을 차지하고 있음에도 불구하고 충분히 고려되고 있지 않다. 저소득 한부모가족을 위한 영구임대주택은 대기시간이 길고, 주택의 공간도 협소하여 자녀들이 장성하거나 여러 명이 있는 경우 어려움이 많다. 또한 영구임대주택의 물리적 환경문제도 심각한 실정이다. 셋째. 재원에 있어서는 예산이 부족하여 한부모가족에게 지급되는 급여액이 이들이 기본적인 생활을 하는 데 부족하다. 모부자시설의 경우에 운영비률 주로 정부보조금에 의존하고 있지만 지원수준이 비현실적이하서 다양한 복지욕구에 대응할 수 있는 서비스를 제공하기에 미흡하다. 넷째, 전달체계의 문제점은 이원적인 상의하달식 수직적 구조이므로 한부모가족이 욕구에 능동적, 자율적으로 대처하기 어려워 서비스의 적절성과 통합성 및 포괄성을 이룰 수 없는 문제점이 있다. 또한 사회복지전달에 있어서 진문 인력의 수가 턱없이 부족해서 서비스의 효과를 반감시키고 있고, 타직렬의 일반행정직 공무원에 의해 사회복지서비스가 제공되고 있는 경우가 있어 서비스의 질이 전반적으로 낮아지고 있으며 전문성을 살리지 못하고 있다. 이러한 점을 고려하여 저자는 저소득 한부모지원제도와 관련한 주요한 내용을 검토하였는데, 특히 제주지역의 저소득 한부모지원제도와 관련한 법적 및 법외적 문제점을 중심으로 관련 논점과 그 개선방향을 제시하였다. The title of this thesis is "A Study on Supporting System for a Low Income Single Parent Family living in Jeju Special Self-Governing Province". It would be difficult at the present moment to predict exactly what problems may arise in the future. However, there should be efforts to find solutions for problems related to regulation of public order so that the risk of causing unreasonable consequences can be minimized. Since a Low Income Single Parent Support System is something that is being newly developed, a thorough examination of past problems can lead to a future a LowIncome Single Parent Support System that is more rational and accords withsubstantial justice. Single parent family is the family that is consists of father ormother and children. But the single parent family support act also includes the family that is consisting of grandparents and grandchildren. Single parent family occurs from death of parent or divorce. Single parent family has some problems. First of all it does not have enough money for family support. Therefore single parent family support act was made in 2007. This research is targeted at a low income single parent family including a subsequent upper level who is under the protection of the system to guarantee a basic life of a nation in addition to the welfare system for mother and child as well as father and child and is not selected as a recipient in terms of standard for income asset, and duty of supporting one``s family, etc. The purpose of this research is to find out the means for improvement by analyzing the system to guarantee a basic life of a nation in addition to the welfare system for mother and child as well as father and child and deriving relevant problems. Firstly, in terms of the problem in an object of supply in respect of the system guarantee a basic life of a nation in addition to the welfare system for mother and child as well as father and child and, families who should be selected as the object of supply are left out from the recipient due to the selection standard narrowly fixed because they could not satisfy the standard for an asset and a duty of supporting one``s family even if such families could be the ones of absolute poverty in terms of income standard. Secondly, in respect of the problem in a content of supply, the level of living supply, residence supply, self .support supply, and educational supply is quite insufficient for a single parent family. In particular, in case of an educational supply, a peculiarity shown in a single parent family that expenses for granulation and education for children attending an elementary school, a junior high school, and a high school hold a significant importance for the family is not fully considered. With regard to a permanent rental housing for a low income single parent family, a waiting time is quite long and the space for housing is quite small so that there is a significant difficulty in case of grown children or living with several children. In addition, a physical environment for such a permanent rental housing is problematic. Thirdly, the budget is insufficient in terms of financial source. Subsequently, the amount of supply given to a single parent family is inadequate for such family to maintain a basic life. Even if the operation cost in case of a welfare facility for mother and child including father and child depends ona government subsidy, the level of such support is so unreasonable and insufficient to provide a service to meet a diverse need for welfare. Fourth, in terms of a problem in a transmission system, it is difficult to cope with needs of a single parent family in anactive and autonomous manner due to a dual top-down vertical structure so that a suitability, unity and comprehensiveness of a service can not be accomplished. Moreover, the number of a specialized manpower is too few in transmitting a social welfare, which reduces the effect of a service. Since a social welfare service is sometimes provided by a civil servant in general administrative position of other functions, a general quality of service is declining without utilizing a specialty. Further, the function of a welfare facility for mother and child including father and child is at the lowest level of protection. And a welfare facility for father and child is nill so far. A welfare facility for mother and child operating at present is also in an insufficient situation in comparison with the number of household which is on the gradual increase. I explained about the main contents of a Low Income Single Parent Support System and dealt with the important contents of a Low Income Single Parent Support System and suggested especially the problems and improvements in connection with a Low Income Single Parent Support System in Jeju region.

헌법이 보장하는 혼인과 가족제도의 내용 ― 전통, 제도적 보장과 가족제도? ―

권경휘 ( Kyung-hwi Kwon ) 연세대학교 법학연구원 2019 法學硏究 Vol.29 No.3

It is the family system that the most important unit in human society is. Though the most common form is based on monogamy, various family systems have existed. By protecting the family system adopted by their society, each country secures its own legitimacy and ensures that the state itself is maintained. For example, Korea guarantees for marriage and family system, from the first Constitution to the current Constitution. But our Constitution does not explicitly state what type of marriage and family system is guaranteed. For example, Article 36 (1) of the Constitution does not provide a detailed picture of the family system, including marriage. Therefore, it is necessary to theoretically consider what is the content of the family system guaranteed by the Constitution. The concept to be considered in relation to this discussion is institutional guarantee, ie “institutionelle Garantie” in German. I believe that the following four themes on institutional guarantee developed by C. Schmitt should be taken to a lesser extent, even if the Constitution guarantees a particular system in terms of institutional guarantee. (1) Institutional guarantees are distinct from liberal fundamental rights. (2) There is a distinction between institutional guarantee protecting public institutions and institutional security protecting private institutions. (3) Institutional guarantees protect existing institutions and their main features. (4) Institutional guarantees impose the obligation on legislators to legislate specific systems. Only thesis of (4) can be accepted as it is. The fact that the Constitution adopts the family system as an institutional guarantee imposes the duty on the legislators to legislate the family system. The contents of such a family system should be regarded as determined by the constitution itself, not a family system as factual order. And it is the character of the objective order of basic rights to be realized through the family system that establishes the contents of the family system in the Constitution.

북한 가족법제의 동향과 남북 가족법제 통합의 방향

문흥안 ( Heung Ahn Moon ) 법조협회 2015 法曹 Vol.64 No.11

There are varying opinions on the possibility of North and South Korea’s unification, but it can be considered in two ways. First is through negotiation. In this case, an establishment of a new legal system, which will be enforced in the Unified Korea, can be expected through both countries’ agreement on the unification of law system. Therefore, a preparation of unified civil law will be strategically established to extract core values of South Korean society, thus to carry them through the negotiation. Second is a unification that will be achieved by the demolition of the truce line, resulting from North Korea’s current urgent situations. In this case, in which the two countries are first physically unified, a stable guarantee of living for the citizens will become the top priority for both countries. Therefore, in the preparation for the unified civil law, it is necessary to discuss how South Korea’s civil law could accept North Korea’s disparate family law system. Along with measures to sustain North Korean’s stable family living system, a more detailed direction for the unified civil law in the future is required. This paper studies the recent trend of North Korea’s family law system and suggests various solutions for the unification of the systems of both countries, in the perspective of the second hypothesis. The “North Korea Family Law”, which was established and has been enforced from December 1, 1990 with 54 provisions, contains practically 46 family-related provisions, since 8 provisions among them are related to inheritance. Compared to “South Korea Family Law” with 204 provisions, “North Korea Family Law” is considered to hold quite theoretical provisions. By still having the inheritance-related provisions in “North Korea Family Law”, even after the establishment of “North Korea’s Inheritance Law” in 2002, it seems to maintain an unstructured legal system. Therefore, in this paper, studies were conducted limited to “South Korea Family Law” and “North Korea Family Law”. Part II studies on the trend of recent amendment of North Korea family law system. North Korea has put effort to establish a legitimate legal system by amending unfair provisions. Part III sets “South Korea Family Law” as a standard and compare corresponding provisions of “North Korea Family Law” to study the characteristics of both law system. Based on this, possible issues that could arise in the process of combining the two law system are extracted, to suggest a direction of unified family law and measures to mediate interests of the two parties, in case “South Korea Family Law” is to be applied in the unification process. Nonetheless, regarding the ‘inheritance’ in “North Korea Family Law”, the discussion was held in accordance to its relationships with “North Korea Inheritance Law”. Part IV is the conclusion. “North Korea Family Law” generally highlights North Korea’s uniqueness and tradition as well as emphasizes the family relations for socialistic rule of state, thus characterizes itself as a public law under the state control. Nonetheless, despite its uniqueness and tradition, if it fails to cover the conventional values, it is no more than a linguistic vanity. The basic premises for unification of family law should include guarantee of dignity, freedom, gender equality and principle of private autonomy, based on liberal democratic order. Therefore, provisions in “North Korea Family Law” and “North Korea Inheritance Law” that fail to hold the conventional values should not be embraced in “South Korea Family Law”. Under these premises, to apply “South Korea Family Law” in the process of unifying both countries family law, it is vital to support the North Korean citizens, who have been living under North Korea Family Law and Inheritance Law, to guarantee their continuity of living. Moreover, if necessary in order to create new values for unified South and North Korea, it is also suggested to accept North Korea Family Law. A proposal to accept stepson as a blood related, which is not the case in South Korea, as well as a proposal to acknowledge and unify both adopted and blood sons as “blood-foster son relationship” should be considered in the establishing unified family law. In addition, the paper emphasizes the necessity of discussion on the double marriage, which can arise as a serious issue even before the actual unification. The two countries hold varying opinions in double marriages, with South Korea asserting that it can be annulled, whereas North Korea not acknowledging its legitimacy. Considering the long term separation and rare opportunities to hear from each other, the paper suggests protection measures on current double marriages. On the other hand, considering North Korean citizens’ lack of understanding of constitutional legislations, easy-to-understand legal terms and simple procedures in applying North and South related provisions are needed. Unification cannot be realized just with an idea. It takes a significant amount of cost. With South Korea’s economic scale, too much risk is at stake in paying this cost at once. The alternative is then to pursue a progressive unification. A desirable factor for this progressive unification will be allowing North Koreans a certain period of time to get accustomed to capitalistic society, and this is why civil exchanges between South Korea and North Korea should become more active. At the same time, South Korea’s system and mindset should also lean more toward to those of unification-friendly. Through the study of “North Korea Law System”, there will be a better understanding of North Korean society and people’s mind set, which in turn, will reduce the cost of unification and social conflicts afterward.

가업승계에 대한 조세지원제도의 연구

류형구(Ryu Hyeonggu) 한국세법학회 2015 조세법연구 Vol.21 No.1

우리나라는 중소기업 창업세대들의 고령화 때문에 다음 세대로 가업을 승계해야 하는 중요한 전환기에 와 있다. 원활한 가업승계는 사회경제적으로 미치는 영향이 큰 사안으로, 당사자들은 가업승계과정에서 가장 큰 애로사항으로 과중한 조세부담을 들고 있다. 정부는 이 문제를 해결해 주기 위해 가업상속공제제도를 시행하고 있으며, 지속적으로 확대하고 있는 추세이다. 가업상속공제는 애초 입법 취지에 맞게 경제적 효율성이 우선하도록 운용되어야 하고, 이는 조세혜택이기 때문에 공평성 차원에서 이를 남용하는 경우를 방지할 수 있어야 한다. 기존의 대부분 연구에서는 가업상속공제 확대 적용과 현행 제도의 문제점 및 개선방안에 관한 연구가 활발히 이루어져 왔다. 본 연구는 기존 연구의 입장과 동일하게 가업상속공제의 취지 및 확대적용을 동의하면서, 제도의 남용 가능성 문제를 중심으로 살펴보았다. 본 연구는 우리나라의 가업승계지원세제의 현황을 살펴보고 가업승계의 활성화 측면과 조세 공평성 관점에서의 문제점과 그 개선방안을 다음과 같이 제시하고 있다. 장기적인 관점에서 상속세의 자본이득세제로의 전환에 동의하면서, 자본이득세제로 가는 중간단계로 상속세율을 인하하고 자본이득 과세강화방안을 제시한다. 현행 제도 안에서 개선책은 첫째, 공제 대상 가업을 판단할 때 가족이 아닌 기타 특수관계인을 포함하도록하고 있어 가족기업 지원의 취지가 반감되고 제도 남용 가능성이 있으므로 제외하여야 한다. 둘째, 비사업용 자산을 과다하게 보유하고 있는 기업의 조세지원은 제도의 입법취지에 맞지 않아 공제 대상에서 제외하여야 한다. 셋째, 가업재산의 보유 및 사용 기간의 제한 규정이 없어 이를 악용한 조세회피 가능성이 있기 때문에 가업용 자산의 보유기간과 동 자산의 사용기간요건 등을 명문으로 규정할 필요가 있다. 넷째, 기업의 형태에 따라 가업상속재산의 범위와 사업용 부채의 적용을 달리하고 있는 문제점의 개선책으로, 개인기업과 법인기업의 사업용 자산은 동일한 기준으로 적용할 것과 개인기업의 사업용 부채는 가업상속재산에서 차감하여 공제하여야 한다. 마지막으로, 중소기업의 매출규모확대에 따른 적용제한의 문제점은 규모에 따른 제한을 두지 않고, 기준매출액만을 법으로 규정하여 중견기업도 기준매출액 비율만큼 가업상속공제를 적용할 수 있도록 하는 방안을 제시한다. At present, Korea is at an important turning point when the business-founding generation of small and medium sized companies became aged and the family businesses should be succeeded by the next generation. A smooth family business succession is a matter with big impact on the society and economy;while the parties believe that the biggest difficulty during the process of family business succession is the heavy tax burden. Government is enforcing the family business inheritance deduction system to resolve this issue and the system is in the trend of continuous expansion. The family business inheritance deduction should be enforced by having its economic efficiency at higher priority so that the legislation purpose would be met. Since the deduction is a tax benefit, there should not be an abuse of the deduction from the viewpoint of fairness. Most of existing studies on this subject are on the expanded application of family business inheritance deduction, the issues in the current system and improvement plans for it. This study focuses on the issue of the system abuse possibility while agreeing on the purpose of family business inheritance deduction and the expanded application of it like the existing studies. This study explored the current status of tax support system on family business succession, the vitalization aspect of family business succession and the issue from the viewpoint of tax fairness. Based on the study result, this study suggests as following. From long term viewpoint, this study agrees that the current inheritance tax system would be shifted to capital earnings tax system. Meanwhile, this study suggests that the inheritance tax rate would be decreased and the capital earnings tax levying would be reinforced during the interim stage of shifting to capital earnings tax system. As an improvement plan within the current system, this study suggests as following. First, an affiliate person, who is not a member of a family, is included when judging a family business subject to the deduction. It reduces the purpose of family business support to half and there is the possibility of system abuse Therefore, an affiliate person should be excluded. Second, the companies who have excessive non-business asset should be excluded for deduction because they do not meet the legislation purpose of the family business inheritance deduction. Third, since there is no limitation clause on the possession and use of family business asset, there is the possibility of tax evasion by abusing it. Therefore, it is necessary to stipulate the possession period of family business asset and the requirement for the asset use period. Fourth, the different family business inheritance asset scope and the application of business debt dependent on the form of a company should be changed. It is suggested that the business asset of one-man business and a corporation should be applied of same criteria and the business debt of one-man business should be excluded from the family business inheritance asset before the deduction. As last, there is an issue in limiting the application dependent on the revenue scale expansion of a company with middle standing. It is suggested that there would be no limitation in the revenue scale of a company while only a criteria revenue amount would be regulated in the law so that a company with middle standing would be also applied of family business inheritance deduction for the portion of the criteria revenue.

戶籍制度의 변천과 새로운 身分登錄制度에 관한 고찰

정현수(Hyun-soo Jeong) 한국가족법학회 2006 가족법연구 Vol.20 No.2

  The current great amendment of the family law(2005. 3) and the Constitutional Court of Korea’s judgment that the family head system is not agreed with the Constitutional Law has great historical significance, in that both of them will be impetus to a revolutionary change of the Korean family system. Now, it is urgent to amend and improve the Family Registration Act and related laws and institutions due to the abolition of the family head system under the Civil Law.<BR>  As a result of much repetitive discussion on alternatives to the systematization of family registry preparing for the abolition of the family head system so far, it seems reasonable that the two bills put forth respectively by Supreme Court of Korea and Ministry of Justice adopt the systematization of family registry on an individual basis for the realization of the constitutional ideas of individual dignity and gender equity, and for the complete protection of identity information. However, the bill introduced by Ministry of Justice has some problems to the effect that it requires more registry items put in the prospective family registry than in the present family registry for the purpose of the increase of administrative efficiency and convenience. Though, of course, such elements cannot be ignored entirely in consideration of the law system, the problems of fundamentals and principles should be seriously considered rather than convenience when we modify systems. This is because something can have influence on social life conversely as it, on its own, has had vitality, existing constantly even though social life is changed, if it is institutionalized as a basic principle.<BR>  Considering the properties of the systematization of family registry on an individual basis, the range of family should be minimized as far as possible. Furthermore, we should necessarily make up a maximal safeguard like the adoption of identity information protection measures that correspond to the presuppositions of information society, which can protect privacy completely. Much more research and examination are necessary in order to establish the best plan and bill that can resolve the problems centering around the present bills by considering the most neutral form in the present family relation. Thus, this study, after briefly investigating the process of the changes in the traditional Korean system of family registry, will examine conditions of discussion around the new identity registry system as a legislative task due to the abolition of the family head system, especially concentrating on the main contents of the new identity registry system put forth by Ministry of Justice.

논문 : 백제(百濟) 멸망기(滅亡期) 방령(方領)의 성격(性格)과 왕성(王姓)의 분지화(分枝化)

지원구 ( Won Ku Ji ) 백제학회 2010 백제학보 Vol.0 No.4

지방통치체제에서 지방관은 중앙과 지방을 연결하는 매개체 역할로서 중요성이 높지만, 아직까지 구체적인 분석이 없어 이러한 분석은 지방통치체제를 이해하는데 있어서 중요한 방법론으로 생각된다. 따라서 이 글에서는 멸망기를 중심으로 백제 5方體制의 정점에 있는 方領의 사례 분석을 실시한 후 그들의 출자와 성격을 분석하였다. 그 결과 방령으로 계백, 복신, 여자진, 윤충, 예식을 확인할 수 있었는데, 이들 중 출자를 알 수 있는 인물 모두가 王族 혹은 宗族이라는 특성을 확인하였다. 이렇게 왕족 혹은 종족을 이용한 5방체제의 특징은 前代의 지방통치체제인 왕·후제 담로제와 연결되고 있어 그 기원이 오래되었다. 이는 직접지배가 초현되는 단계에서 왕족과 혈연적인 관계에 있는 인물들을 지방관으로 활용하였던 것이다. 다만 5방체제에서는 王姓에서 분지된 종족들이 파견되고 있어 혈연적 요소가 퇴색해 가고 있지만, 여전히 혈연적 관계가 중요한 요소로서 작용하고 있다는 점은 동일하다. 즉, 5방체제 단계에서도 왕족 및 종족을 활용한 방식이 유존되고 있었다. 결국 이렇게 혈연적 관계를 바탕으로 하는 지방관 운용 방식은 백제 지방통치체제의 하나의 특징으로 지적할 수 있다. 나아가 백제 말기에 빈번하게 나타나고 있는 王姓의 分枝化 현상도 백제의 지방통치체제에서 기인한 것으로 판단하였다. 즉, 왕족들이 지방관으로 파견되면서 그 지역에 정착하고, 대대로 지방관을 역임하고 있었기 때문에 그러한 현상이 나타난 것으로 파악된다. 직계의 왕실에서 방계화된 집단들이 각각 지방관으로 파견되었으며, 이것이 고착화되면서 王姓에서 분지되어 새로운 異姓을 사용하게 되었던 것이다. 이러한 시점은 왕·후제 단계부터 이지만, 5방체제에서도 왕성의 분지화 현상은 여전히 나타나고 있었다. In the meantime the research of the Baekje local government system has been made from centering around an institutional history. The governor in the local government system has a great importance as a mediator to connect the central and regional, yet on account of doing not have detailed analysis, this analysis is thought as an important methodology to understand the local government system. Therefore this article is conducted the case analysis about the Bangryeong(方領) in apex of 5 Bang System(5方體制) centering around the falling period of the Baekje and then is extracted the common phenomenon from analyzing their origin(出自) and characteristics. As a result, it is identified that the majority of people being sent to Bangryeong has characteristics of the royal family or the tribe(-like Buyeo Family name(扶餘氏). So the feature of 5 Bang System(5方體制) using the royal family or the tribe is connected the Wanghu System(王候制) and the Damro System(擔魯制), it is the local government system of the previous generation. Even though the royal family were dispatched in the Wanghu System(王候制) and the Damro System(擔魯制) and were sent the branched out tribes from the royal family name in the 5 Bang System(5方體制), in a case of the latter it can be indicated that the blood relationship element was faded, but also it can be the same that the relationship of family ties still is affected as an important element. Therefore the governor officials management based on the relationship of family ties can be pointed out the characteristic of the Baekje local government system. Meanwhile the purpose that is made the governing style dispatching the royal family or the tribe to the governor of the 5 Bang System(5方體制) is the reason not only strengthen the king`s dominion about local but has a greater purpose in the military control about the provinces. It is clear that geographic location being build 5 Bang Castle(fortress) and Bangryeong`s(方領) activities are limited in the field of military terms. Futhermore at the end of Baekje, the branched out phenomenon of royal family name appeared frequently and it is considered causing by the Baekje local government system. In other words, the royal family dispatched to the governor and settled in the area, as they served the governor for generations, such a phenomenon (the branched out phenomenon of royal family) appeared. Each collateral groups in the class of royal position dispatched to the governor, as time goes by that became stuck. They (each collateral groups) branched out the royal family name and used the new different family name.

북한의 신분등록·공민등록·주민등록제도 - 가족관계등록을 중심으로 -

이은정 ( Lee Eun Jung ) 안암법학회 2016 안암 법학 Vol.0 No.51

이 논문은 남한의 가족관계등록제도와 같은 제도가 북한에 존재하는 가에 대하여 연구하고 이를 비교분석하였다. 북한 주민의 가족관계를 파악하기 위해서는 신분등록제도 이외에 공민등록, 주민등록제도의 이해가 필요하다. 공민등록과 주민등록에 신분등록에 기재되지 않은 가족관계를 등록하고 있기 때문이다. 신분등록제도는 공민들의 신분상의 변화를 국가적으로 등록하는 제도로서 결혼, 이혼, 출생, 사망, 입양, 파양 등의 변화를 확인하는데, 공민등록에 거주, 퇴거등록 이외에 출생등록을 포함하고 있어 신분등록과 연결이 된다. 또한 공민등록법상의 주민등록대장에는 이름, 성별, 출생일, 출생지, 거주지와 직업, 결혼, 이혼관계 같은 것을 등록하는데, 이를 통하여 공민등록과 주민등록의 내용이 서로 연결된다. 주민등록제도는 본인과 가족들의 과거행적으로부터 현재에 이르기까지 주민들의 행위와 동향을 체계적으로 조사하고 기록하며 그에 기초하여 주민들을 계층으로 분류하는 제도로서 신분등록 제도를 확장하고 구체화한 제도라고 볼 수 있다. 따라서 북한의 신분등록, 공민등록, 주민등록은 각 명칭의 구분에도 불구하고 가족관계 등록과 관련해서는 일원화된 제도라고 파악된다. 남북한 가족관계등록제도의 차이점은 다음과 같다. 첫째, 가족관계등록제도의 목적이 다르다. 북한에서 가족관계등록은 가족관계 등록의 확인 보다는 주민 통제의 기능이 강하다. 이에 비하여 남한에서 가족관계 등록은 신분관계를 확인하는 제도이다. 둘째, 남한은 가족관계등록과 주민등록제도가 이원화 되어 있으나, 북한은 신분등록, 공민등록, 주민등록이 일원화 되어 있다. 셋째, 관장기관이 다르다. 남한의 가족관계등록제도는 대법원이 관장하며, 북한은 치안유지를 담당하는 인민보안부가 관장한다. 넷째, 북한은 신분등록이 사건별 편제방식이므로 신분등록 증명서로는 가족관계를 확인할 수 없다. 다만 주민등록대장을 통하여 가족관계를 확인할 수 있는데, 주민등록대장은 인적편제방식 중 가족별 편제방식으로 되어 있다. 이에 비하여 남한은 인적편제방식 중 개인별 편제방식을 취한다. 다섯째, 남북한 가족법의 차이로 인하여 신분등록 내용에 차이가 있다. 북한의 신분등록제도는 인지, 친권, 미성년후견, 실종에 관한 규정이 없고, 성씨(姓氏)제도에서 본(本) 개념이 없다. This paper sought to identify whether a system akin to South Korea``s family registration system exists in North Korea, and then make a comparative analysis of the two systems. In order to identify the family relations of North Korean citizens, one must understand not only identity registration systems, but also citizen and resident registration systems. This is because the citizen and resident registration systems contain family information that is not listed on identity registration. Identity registration is a system where citizens update changes in their status on a national system, reflecting changes such as marriage, divorce, birth, death, adoption, end of adoption, etc. A citizen registration system contains birth registration in addition to items such as residence and eviction, giving it a connection with the identity registration system. The citizen registration system also contains registered information regarding items such as gender, birthdate, place of birth, residence, occupation and marital status; these connect it to the civil registration system. Resident registration system is expanded and refined versions of identity registration system, tracking and recording the actions of an individual and his/her family from the past to the present in a systematic manner. Based on these records, citizens are organized into groups. Hence, while North Korea does possess identity, citizen and resident registrations in name, it is more natural to understand its system as an all-in-one type. The differences in the family registration systems of North and South Korea are as follows. First, there is a difference of purpose. In North Korea, family registration is aimed at citizen control rather than confirmation of familial relationships. In contrast, the South Korean system primarily aims to verify said relationships. Second, South Korea has a separate system for family registration and civil registration. In contrast, North Korea has one system that oversees identity, citizen and civil registration. Third, the organizations that oversee the system are different. South Korea``s family registration system is overseen by the Korean Supreme Court; North Korea``s system is overseen by the People``s Security Department, which is also the public peacekeeping body. Fourth, while both Koreas organize the relevant data, North Korea``s basic unit of organization is the family, while South Korea``s basic unit is the individual. North Korea, in addition to this, organizes data according to events; when an event such as birth or marriage occurs, one``s identity is registered accordingly. Fifth, due to differences in the family laws of North and South Korea, there are differences in the identity registration content. North Korea``s registration does not contain clauses regarding children born out of wedlock, parental rights, guardianship of minors or missing persons. North Korea also does not have the concept of "family clans" (bon) regarding last names.