독일법상의 이사보수의 감액권에 관한 연구

권상로(Kwon Sang-Ro) 조선대학교 법학연구원 2012 法學論叢 Vol.19 No.2

기업은 경쟁력을 확보하기 위한 수단으로 우수한 경영진을 영입하기 위해서 고액의 보수를 제시하는 것이 세계적인 추세이다. 그러나 국내외적으로 경영성과와 무관하게 이사에게 고액의 보수를 지급하는 사례가 빈발하고 있어 비판의 대상이 되고 있다. 대규모 공개회사에 있어서 경영자에 대한 감독의 실효를 확보하기 위해서는 경영자의 보수를 업무성과와 연동시킬 필요가 있다. 독일은 주식법에서 이사의 보수는 이사의 업무 성과 및 회사의 재정상태와 합리적인 관련성을 가져야 한다고 규정하고 있으며, 이러한 합리적 관련성이 없이 이사의 보수가 과다한 경우 감사회에게 이사보수를 감액할 수 있는 권한을 부여하고 있다. 즉 이사의 보수를 결정함에 있어서 이사의 업무성과와 회사의 재정상태를 고려하도록 하고 있으며 보수의 결정 및 감액권은 독립적인 기관이 행사하도록 하고 있다. 우리나라도 이사 보수의 적정성 유지를 위해서는 회사의 상황과 업무성과를 고려하여 보수가 과다하다고 판단된 경우 감액할 수 있도록 입법을 할 필요가 있다. 독일에서는 이사보수를 결정할 수 있는 권한을 가진 감사회가 보수감액권을 가진다. 우리나라의 상법에서는 이사보수의 총액에 관해서만 정관이나 주주총회의 결의로 정하도록 하고 있다. 그 결과 실무계에서는 개별 이사의 보수에 대해서 이사회가 결정 및 집행한다. 만약 개별 이사의 보수를 정하는 이사회가 보수감액권을 가진다면 이사에 대한 동료의식 때문에 합리적인 판단이 어려울 것으로 보인다. 보수감액권을 행사하는 기관의 독립성 확보에 초점을 둔다면 우리나라도 감사위원회에 독립성이 실질적으로 확실하다고 판단되는 사외이사들을 선임하여 참여하도록하고 이렇게 구성된 감사위원회가 이사보수감액청구권을 행사할 수 있도록 입법을 하는 방안을 생각해 볼 수 있다. It is a global trend for companies to offer lucrative salaries in order to recruit outstanding management as a method to gain competitiveness. However, this phenomenon is being criticized because of the frequent occurrence of instances, domestically and abroad, providing lucrative salaries to directors regardless of their management performance. Thus, there is a need to link the salary to management and work performance in order to effectively supervise the management in large publicly-held corporations. Germany has substantively enacted a provision stipulating that, "The salary of directors cannot exceed the customary level without a particular basis, and the salary of directors may be reduced if the situation of a company deteriorates.” However, there is concern that reduction of directors’ salaries may cause the side effect of decreasing the activeness of directors that is necessary in innovation. Having no substantive enactment as Germany, two perspectives are prevalent in Korea as constructive matters. One perspective holds the view that “because a specifically determined salary amount is a contract between a company and director, companies cannot unilaterally reduce the salary of directors,” and the other holds the view that, “if the duty of a director changes, salary amount can be changed accordingly as a customary matter, thus, the company may reduce the salary of directors.” Legislative enactments are required to allow the reduction of directors’ salaries if the salary amount is determined to be excessive after considering the situation and work performance of a company, in order to maintain an adequate salary level of directors in Korea. In Germany, a supervisory board that has the right to determine the salary of directors also has the right to reduce salaries. Korean Commercial Law only provides that the total amount of directors’salaries be determined in the articles of association or by a resolution at the general shareholders’ meeting. Thus, the board of directors takes the role of determining and executing matters relating to the salary of individual directors in practice. If the board of directors, which determines the salary of individual directors, also has the salary-reduction right, rational decision-making may be hindered due to peer pressure from colleagues. Therefore, a cautious review is required for designating an agent to exercising the salary-reduction right.

국립대 교원에 대한 성과급적 연봉제 개선 방안 연구: 생애소득을 중심으로

김봉준 인문사회과학기술융합학회 2018 예술인문사회융합멀티미디어논문지 Vol.8 No.6

국립대 교원에 대한 성과급적 연봉제는 교원의 업적에 대한 타당한 평가 시스템이 전제되지 않은상태에서 도입되어 많은 혼란과 저항을 초래하였다. 특히 성과연봉제가 기존의 호봉제를 재원으로 네거티브섬(negative-sum) 방식으로 운영됨에 따라 급여의 상호약탈성이 발생하였고 이는 기본연봉에 성과연봉의 일부를 차등적으로 가산하는 ‘누적식’으로 인해 더욱 강화되었다. 본 연구는 생애 소득 모형을 이용하여 현행 제도가 갖는 문제점을 실증하고 이로부터 합리적 개선 방안을 제시하였다. 실증결과 및 정책 대안은 다음과 같다. 첫째, 성과연봉의 누적성은 성과의 시차 선호를 유발한다는 점에서 국립대 교원의 성과급 체계로서 적절하지 않다. 이에 성과연봉제와 호봉제의 절충안을 정책적 대안으로 제시하였다. 둘째, 2016년 지침이 유지될 경우 정년보장 교원의 경우 성과연봉의 누적성은 기본연봉에서 성과연봉으로 이전되어 나타난다. 이에 정년보장 교원의 성과연봉 기준액을 현재 수준에서 동결하는 대신 비누적식으로 회귀하는 방안을 제시하였다. 셋째, 정년보장 교원의 정책조정액을 성과연봉으로 전환하는 과정에서 정년보장 교원의 연차별로 상이한 경력가급을 고려하지 않음으로써 불공정한 부의 이전 문제가 발생하였다. 이에 추가적인 재정 부담 없이 정책 기술적 오류를 시정하는 방안을 제시하였다. 성과급적 연봉제가 교육 및 연구의 수월성이라는 정책 목표를 달성하기 위해서는 공정하고 타당한 업적 평가 시스템이 구비되어야 한다. 교원의 세부 전공과 상관없이 획일적 기준으로 평가하고 그 결과에 따라 제로섬(zero-sum)적 급여를 지급하는 현행 방식은 정책적 부작용을 초래할 가능성이 크다. 국립대 교원의 역할에 대한 사회적 논의와 합의를 바탕으로 보다 타당한 업적 평가 시스템을 구비한후에 성과연봉제의 건설적 도입 방안이 재논의 되어야 할 것이다 Performance-based salary system was introduced to national universities in 2011 without rational and valid performance evaluation system. In particular, the negative-sum property of performance-based salary was more strengthened by adding some of performance-based salary to the basic annual salary. We call it as the cumulative property of performance-based salary. This study uses life-time income model to find out institutional problems of the current salary system. They are summarized as follows. First, the cumulative property of performance-based salary is not appropriate as the incentive scheme for national university professors in that it makes life-time salary time-dependent. Second, the cumulative property of performance-based salary was more strengthened for retirement guaranteed professors because the base amount of performance-based salary increased with time. From the above findings, we conclude that the introduction of performance-based salary system should be deferred until the validity of performance evaluation is guaranteed.

프로야구선수의 가치평가 요인 탐색: 한국프로야구리그와 메이저리그의 연봉 관련 요인 비교

황수웅,박일혁 한국체육측정평가학회 2018 한국체육측정평가학회지 Vol.20 No.1

The purpose of this study is to investigate determinants of the annual salary of baseball players in KBO league and MLB. Based on this investigation, this study diagnoses the current KBO league market and provides a guideline for developing annual salary indicators appropriate for the KBO league. In order to explore changes of the annual salary determinants in the KBO league, we first compared two groups of seasons: 2012-2016 and 2004-2006. The same analysis was also conducted on MLB players to figure out the difference between the KBO league and MLB. We analyzed records of MLB players in 2014-2016 seasons and compare the annual salary determinants of two baseball leagues. In this process, the principal component analysis is performed to reduce the dimension of the sabermetrics indices, which indicate performance of a player in various aspects. The obtained principal component vectors are used as independent variables of the multiple regression analysis, which provides the determinants of the annual salary. The results of the study are as follows. First, we have found the annual salary determinants of KBO players, which show differences between 2012-2016 seasons and 2004-2006 seasons. In 2012-2016 seasons, the important factors for batter’s salary are performance, the FA and the number of selections in All-Star Game. On the other hand, in 2004-2006 seasons, the important factors are the FA and the number of selections in All-Star Game while performance of a player doesn’t contribute to the annual salary very much. In addition, the result for KBO pitchers also shows differences between 2012-2016 seasons and 2004-2006 seasons. In 2012-2016 seasons, the most important factor for pitcher's salary is the one reflecting winning record while, in 2004-2006 seasons, the most important factor is pitching performance. Second, we have found the annual salary determinants of MLB players, which show differences from KBO players. For MLB players in 2014-2016 seasons, batter’s salary is determined by performance, the career, body weight, the FA and the position, which are almost all variables that we used as input data. In particular, the annual salary of an MLB batter significantly depends on player’s career. In addition, for MLB pitchers in 2014-2016 seasons, the factors contributing to the annual salary are pitching performance, the career, the number of selections in All-Star Game, the FA and left/right throws. The result of this study shows that even in the same league, the importance of each factor evaluating the value of a player does vary depending on seasons. Also player’s specific features are evaluated differently depending on leagues.The conclusions of this study are expected to be guidelines for developing annual salary indicators appropriate for the KBO league. 본 연구의 목적은 한국프로야구 (KBO) 리그와 메이저리그 (MLB) 선수들의 연봉 관련 요인을 탐색하고 , KBO 리그특성에 맞는 연봉 책정 지표개발을 위한 기초자료를 제시하는 것이다 . 시기에 따른 KBO 리그 연봉 관련 요인의변화를 탐색하고자 2012~2016, 2004~2006 시즌 KBO 리그 출전 선수 중 규정이닝과 규정타석을 충족한 투수와타자의 기록으로 주성분분석과 다중회귀분석을 실시하였다 . 또한 2014~2016 시즌 MLB 선수들을 대상으로 KBO 리그 분석과 같은 절차의 분석을 진행하여 양 리그의 연봉 관련 요인을 비교 분석하였다 . 본 연구에서 도출된 결론은 다음과 같다 . 첫째 , KBO 리그 투수와 타자의 연봉 관련 요인은 시기에 따른 변동을 보였다 . 2012~2016 시즌KBO 리그에서는 타자의 경기력과 FA 구분 , 올스타 출전 횟수가 중요한 연봉 관련 요인으로 나타났고 , 선수경력 , 팀 구분 또한 연봉과 유의한 관계를 보였다 . 반면 2004~2006 시즌 KBO 리그 타자의 연봉 관련 요인은2012~2016 시즌과 달리 경기력변수는 연봉과 유의한 관계를 보이지 않았고 , FA 유무 , 올스타 출전 횟수 등 특정변수만이 중요한 요인으로 나타났다 . 또한 KBO 리그 투수의 경우 2012~2016 시즌에는 승리 관련 기록이 중요시되었으나 , 2004~2006 시즌에는 투구능력을 나타내는 기록이 중요한 가치 평가 요인으로 나타났다 . 둘째 , KBO 리그와MLB 는 리그에 따른 연봉 관련 요인에 차이를 보였다 . 2014~2016 시즌 MLB 타자의 연봉 관련 요인은 경기력 , 선수경력 , 몸무게 , FA 구분 , 포지션 구분 등 투입된 대부분의 독립변수에서 유의성을 나타냈고 , 특히 선수의 경력이 중요한 요인으로 나타났다 . 또한 2014~2016 시즌 MLB 투수의 연봉은 투구능력에 대한 기록 , 경력 , 올스타 출전 횟수 , FA 구분 , 좌투우투 구분이 연봉에 영향을 미치는 것 나타났다 . 이와 같은 연구결과는 동일한 리그 내에서도 시간의 흐름에 따라 선수의 가치를 평가하는 기준과 각 요인의 중요도가 달라질 수 있고 , 리그 특성에 따라서선수의 가치 평가가 다르게 이루어질 수 있음을 시사하고 있다 . 본 연구를 통하여 도출된 결론은 KBO 리그에 타당한 연봉 책정 지표 개발을 위한 기초자료가 될 수 있을 것으로 사료된다.

< 연구논문 > : 기업 내 노동조합의 존재와 이익 비교가능성의 관계

이동헌 ( Dong Heun Lee ),최정운(교신저자) ( Jeong Un Choi ),안성희(공동저자) ( Sunghee Ahn ) 한국회계학회 2016 회계저널 Vol.25 No.2

본 연구는 기업 내 노동조합의 존재와 이익의 비교가능성의 관계를 조사한다. 특히 노동조합을 노동조합의 존재여부, 해당 노동조합의 단체가입(한국노총 또는 민주노총) 여부, 노사협의회 존재여부로 세분화하며, 동시에 종업원의 상대적 급여수준과 이익과 손실 보고여부 등의 다양한 상황을 고려하여 조사한다. 조합원 즉, 근로자의 권익을 대변하는 노동조합은 재무제표 정보를 바탕으로 기업의 성장 및 지속성을 고려하여 급여인상 요구의 하한선을 설정하는 반면, 경영자의 입장에서는 재무제표 정보를 이용하여 수익성을 훼손하지 않는 범위 내에서 급여인상 수락의 상한선을 설정할 수 있다. 따라서 재무제표 상의 정보는 노동조합과 경영자(또는 기업) 간 급여수준 협상과정에서 불필요한 파업 등을 회피할 수 있는 적절한 기준으로 사용할 수 있다. 이때, 해당 재무제표의 최종 작성 책임자가 경영자이고, 또한 작성과정에서 경영자의 재량이 일정부분 이상 영향을 미칠 수 있다는 점에서 재무제표의 비교가능성을 적절히 조정하여 급여수준을 최소화 하는 유인이 존재한다. 즉, 재무제표 상 제시되는 기업성과의 비교가능성을 적절히 조정하여 급여인상 요구를 사전적으로 차단하거나 급여수준의 동결 또는 인하의 명분을 제시할 수 있기 때문이다. 이에 실증결과는 다음과 같다. 먼저 노동조합이 존재하는 기업의 이익 비교가능성은 그렇지 않은 기업에 비하여 상대적으로 낮게 나타났다. 특히 해당 노동조합이 단체에 가입한 경우에도 이익의 비교가능성이 낮게 나타났으나, 노사협의회가 존재하는 기업은 오히려 높게 나타났다. 이때 종업원의 높은 급여수준은 이익의 비교가능성을 추가적으로 낮추었으나, 낮은 급여수준은 이익의 비교가능성을 높이는 증분효과로 나타났다. 이러한 결과는 이익을 보고한 기업으로 한정한 분석에서도 대체적으로 유지되었으나, 손실을 보고한 기업으로 한정한 분석에서는 유의한 관계가 나타나지 않았다. 이는 최소한 노동조합이 기업의 이익 비교가능성과 유의한 관계가 있음을 의미한다. 또한 급여수준 및 이익/손실 보고기업에 있어서 다른 결과를 보인다는 점은, 이익의 비교가능성이 각 상황별로 적절하게 이용되고 있음을 추측할 수 있다. 이러한 연구결과는 급여 최소화를 위한 이익의 하향 조정과 달리 비교가능성에 초점을 둔다는 점에서 의의가 있으며, 경영자에 의한 적극적인 이익 비교가능성 조정은 기업 내 정보이용자에게 재무정보 이용 시 중요한 시사점을 제공한다. This study investigates the relationship between unions and earnings` comparability. In particular, we break down into various situations, such as whether to join the Federation of Korean Trade Unions or the Korean Confederation of Trade Unions, whether the council has been installed, the relative salaries of employees and whether to report profit or loss. So this study investigates unions and earnings` comparability under each of these situations. Unions are organized for the purposed of improvement and empowerment of the working conditions of employees. Unions efforts to improve the working conditions of employees within the firm, and present opinions for the social empowerment of employees from outside the firm. In particular, the improvement of working conditions is a major activity of union, so prior researches have focused on the effect of salary. In other words, they investigated the salary levels with unions and firm`s long(short)-term financial performance. Meanwhile Unions, representing the interests of workers, set the lower limit of the demand for higher salary by considering the growth and sustainability of the firm on the basis of financial statements information. While managers set the upper limit for salary increases acceptance without compromising profitability by using financial statements information. Therefore, financial statements information is available to the appropriate standards to avoid unnecessary strikes in salary negotiations between unions and manager (or firm). In this case, there are incentives to minimize the salary level by using to adjust the comparability of financial statements because financial statements are written by manager and can be affected by manager`s discretion. In other words, manager can block ex ante the demand for higher salary by using to properly adjust the comparability of financial statement because it can present the cause of freezing ore reduction of salaries. Firm`s financial and union data are obtained from financial statements between 2004 and 2008 and they are 2.119 listed firm-years in Korea. Although union data can be collected form 2000 to 2008, sample starts form 2004 because calculations of earnings` comparability need 16 quarters financial data. So empirical result is as follows. First, earnings` comparabilities of the firms with union were relatively low compared to the firms otherwise. Especially earnings` comparabilities of the firms with union joined the Federation of Korean Trade Unions (FKTU) or the Korean Confederation of Trade Unions (KCTU) were low ("Associated" means that union joined FKTU or KCTU and "KCTU" means that union joined only KCTU), but the firms with council were rather higher. In this case, higher salary level of employee further reduced earnings` comparability, but lower salary levels had incremental effect of increasing the earning`s comparability. These results were maintained in analysis limited to firms reported profit, but did not appear significant relationships in analysis limited to firms reported loss. This means that there is a significant relationship between unions (or "Associated") and earnings` comparability at least. Also, considering different results in salary levels and profit/loss firms, we can assume that earnings` comparability is suitably used in each case. This study has some contributions. First, we focused on earning`s comparability for minimum salary level. Downward adjustment of earnings for minimum salary level (Liberty and Zimmerman 1986; DeAngelo and DeAngelo 1991; Mora and Sabater 2008) can act as a considerable burden on managers (or firms) in terms of low performance. On the other hand, assumption of this study (to lower the earnings` comparability) is to avoid the salary raise, it is advantageous to managers (or firms) in that it dose not need to downward adjustment of earnings. Second, adjusting earnings` comparability by managers can provide important implications for using financial statements information. Therefore, it means that there is a need for active examination of earnings` comparability using financial statements. However union`s endogenous problem is a major limitation of this study. This requires additional studies.

일반간호사의 임금격차 현황과 표준임금 가이드라인 개발

김진현,하상근,박영우,김연희,이선미,권현정 병원간호사회 2020 임상간호연구 Vol.26 No.1

Purpose: The purpose of this study is to develop a nursing salary guideline for Korean hospitals. Methods: Literature review and a mobile survey were conducted regarding staff nurses’ salary. Regression analysis and simulation model were applied to develop the nurses’ salary guideline. Results: The United Kingdom, Australia, and Germany have standard salary guidelines which demonstrated the standard salary of nurses. These were determined mainly by nursing experience and expertise. The results of the mobile survey indicated that the maximum to minimum ratio of the salary was as high as 4.5 among staff nurses working in Korean hospitals. Two models (exponential and linear) for a standard nursing salary guideline were developed and the simulation results demonstrated an improved salary structure for staff nurses. Conclusion: This developed salary guideline for staff nurses is recommended to be applied in Korean hospitals which provide total nursing care services.

연봉제 도입 인식정도가 조직유효성에 미치는 영향에 관한 연구

민경호,이희평 동중앙아시아경상학회 2004 동중앙아시아연구 Vol.13 No.-

Hence this study seeks to analyze how the recognition of the purpose of adopting yearly salary system has affected the organizations effectiveness through understanding the meaning of yearly salary system, observing the adoption of this system, and studying the research papers on this subject matter. Summary of the result of the study is as follow: First, the growth of the organizations in terms of their sizes is found not to have an effect on the process of understanding-responding regarding the purpose of adopting the yearly salary system. As the yearly salary system emphasizes individual capability and the results, the existing hierarchical relationship tends to deteriorate. Second, even the most proactive and challenging entrepreneurs who have participated in the survey of this study have not significantly affected the process of understanding-responding regarding the purpose of adopting the yearly salary system to the individual employees. Third, the change in the economical and technical environment tends not to have an effect on the process of understanding-responding regarding the purpose of adopting the yearly salary system. Although they cannot be said that these changes absolutely do not affect the process, it probably is due to the industries not being able to give up the centralized and hierarchical system, thereby the compensation system is based on privilege factors rather than individuals capability. Fourth, the process of understanding-responding regarding the purpose of adopting the yearly salary system to the individual employees has a significant effect on the organizational validity. The purpose of adopting the yearly salary system is to simultaneously actualize high salary-low labor cost so to control the labor cost and to increase productivity by providing incentives. Basing on the individual productivity evaluation, differentiation in the increases of the salaries can be achieved, thereby, fairness in the compensation can be doubled. As a result, employees will work harder, thus, increasing the productivity of the organizations. Fifth, the growth in the size of the organization and the proactiveness of the top management are shown to have positive effect on the organizational validity. The older the industry the more likely that the yearly salary system can be attributed in developing decentralization management factors from the management factors obtained from high level of professionalization, formulization, decentralization, and growth of organizations. In conclusion, if only the results are emphasized in the yearly salary system, there may cause proliferation of short term oriented result seeking mentality and selfish sense of identity, which cannot be said a positive thing to the industry in the long run. However, the organizational characteristic variables will have positive effects to the organizational validity provided that the adoption of yearly salary system is aimed at increasing the productivity through controlling the labor cost and providing incentive to the employees.

인문,사회과학편 : 한국 프로야구 연봉조정 제도의 문제점 및 개선 방안 연구

장건희(KunHeeJang) 한국체육학회 2006 한국체육학회지 Vol.45 No.1

This study began with the fundamental desire to help professional baseball players have a fair and equal salary negotiation with the club. For that purpose, it compared the Korea's professional baseball and American major league in the procedures and decisions of salary systems and investigated the former’s salary arbitration system to improve and complement its unreasonable management. The findings were as follows; they had 2,637 applications for salary arbitration, among which 2,177 were canceled and 460 led to decisions in the American major league. The final decisions revealed that the clubs won in 263 cases, while the players did in 197, which was translated into the ratio of 57%: 43%. In Korea the total applications recorded 92, among which 74 were canceled and 18 produced decisions. The clubs won in 17 cases, while only one player beat the club. The ratio was 94%:6%. The following measures should be taken in order to allow the current unfair salary arbitration system to produce another lopsided victory for the dub no longer; first, it's urgent to pick members of the arbitration committee in a fair manner. The committee should consist of one arbitrator from each the player" s association and the club and a neutral member recommended by KBO and consented by both the parties. Secondly, a proxy system that fits Korea’s professional baseball should be established. Since they don’t allow for a proxy for the players, they have to go out in the front line of salary arbitration themselves, which affects their performance in a negative way and damages their image and commercial value. Their loss will be ultimately the entire KBQs loss. Thirdly, with the introduction of a proxy, a hearing system should be in the scene of salary arbitration. They need to hold one or more hearings during 15 days of arbitration period so that the arbitrators can listen to the concerned parties and proxies fully and have enough time to review the related matters and documents just like the one in the American major league. The final result will be fair decisions. Fourth, the standards of annual salary assessment must be dualized into those for the earner of high annual salary and those for the earner of general annual salary.

한국과 일본의 초ㆍ중등 교원 보수 비교 연구

김경회 한국교원교육학회 2016 한국교원교육연구 Vol.33 No.4

본 연구는 우리보다 먼저 저출산과 저성장을 경험한 일본의 교원보수 수준과 체계 분석을 통해서 우리에게 주는 시사점을 얻고자 수행되었다. 한국과 일본의 교원보수체계는 연공급과 생활급 중심으로 설계되어 있고, OECD회원국과 비교하면 초임의 급여는 OECD국가 평균보다 적으나 15년차와 최고호봉의 교사 급여는 다른 국가보다 높은 것으로 나타났다. 급여결정방식도 교직단체의 참여 없이 국가나 지방자치단체가 일방적으로 결정하고 있다는 점도 유사하다. 그러나 몇 가지 중요한 차이점이 있다. 첫째, 일본에서 공립학교 교원의 보수는 지방자치단체의 조례로 정해져 자치단체별로 보수 수준이나 보수체계를 달리한다. 이는 공립학교 교원이 국가공무원 신분을 가져 전국이 동일한 보수체계를 유지하고 있는 한국과 다른 점이다. 둘째, 일본은 인재확보법과 급여특별법을 제정하여 교원 처우를 대폭 개선하여 타 직종 공무원이나 민간근로자보다 급여 수준이 높지만, 최근에 보수 삭감으로 그 차이는 미미하다. 이에 반해 한국에서 교원 보수는 타 직종 공무원보다는 우위에 있지만 민간근로자보다는 비교열위에 있다. 셋째, 한국은 2000년 이후 2009년과 2010년 2년 동안 보수가 동결된 것을 제외하고는 기본급이 매년 인상되었다. 이에 반해 일본에서 교원보수는 2000년 중반부터 봉급이 삭감되거나 동결되었으며, 결과적으로 2014년 공립 초·중학교 15년 근속교원의 급여는 2001년에 비해 약 8% 감소하였다. 넷째, 근무실적은 성과급 형태로 지급하기보다는 기존의 인사고과제도와 연계하여 호봉습급이나 승진에 반영한다. 이상의 유사점과 차이점을 토대로 우리나라 교원보수제도에 주는 시사점을 논구하고 있다. This paper deals with similarities and differences of teacher salary system between Korea and Japan. In Korea and Japan, the teacher salary level is higher than the average salary in the OECD countries. In both countries, the salary structure is designed based on the seniority system and the salary is determined by government. The differences between two countries are as follows. First, Japanese teachers’ salary is determined by the local government while Korean teachers’ salary is decided by the central government. The salary level and its structure differ among provinces in Japan, but Korea has the unified salary system. Second, the Japanese teacher’s salary has decreased since 2006, but Korean teachers have experienced increases during the same period. Third, the teachers’performance in Japan is not reflected on their bonus, but on their basic salary. Korean teachers are payed their bonus according to performance once a year. Further researchers are suggested to carried out vigorously and systematically.

成功的인 年捧制 導入과 運營方案

Kim In ho(金寅鎬) 한국경영사학회 1998 經營史學 Vol.17 No.-

A Study on Introducing Successful Annual Salary System & Management Device. Recently Korean company’s pay system, seniority salary system based on years of employment, age and educational background has been rapidly transformed into annual salary system(yearly-based pay system) based on performance evaluation. Therefore, pay system has changed a lot to meet the necessity of controlling labor force salary that is on the brink of decreasing productivity, increasing surplus manpower in labor market and discrepancies between the pay level and working competence. Introducing the annual salary system is promoting salary-stabilization to solve mentioned problems. To have a successful settlement of this developed pay system, it should motivate employees and contribute reinforcing competition among organizations as a system related to firm’s management performance. To settle a successful annual salary system, first, reinforcing merit-based personnel administration is priority. Second, to improve acceptability and reliability of performance appraisal, set up clear rating standards have to be based on facts, evaluator’s competence must improve, multiple rating system must be introduced must evaluators(rater) must conduct their own evaluation(self rating) and feed back. Third, without certain level of minimum wage, we may not have a stabilized annual salary system. Fourth, to have a proper working goals, we must make certain we are concentrating on performance. The importance of setting goals could be explained by several reasons. First, without transforming we can not get very far in this cutting-edge era. Second, we have to make sure what we are evaluating in advance. If not, we will not have a focus that leads us to comprehend that evaluation. Third, we are able to develop our selves through challenging high goals.

성과연봉제 가처분 사건의 법적 쟁점과 분석

김태현 충북대학교 법학연구소 2017 法學硏究 Vol.28 No.2

Upon the suggestion of the government to adopt the performancebased salary system in government agencies in February 2016, many government agencies have gone forward to amend the Rules of Employment to accommodate the changes through the resolution of the Board of Directors in direct opposition to the labor unions, and by June 2016, 120 government agencies have successfully adopted the performance-based salary system. Labor unions and workers have argued that the adoption of the performance-based salary system is an unfavorable change to the Rules of Employment and require the majority consent of the labor unions or workers. In this regard, the labor unions and workers have sought to annul the Rules of Employment and applied for injunctions over the newly amended Rules of Employment all around the country. We hereby discuss the legal issues surrounding this injunction case regarding performance-based salary. (i) Regarding the Rules of Employment, there are legal opinions that state that this injunction case lacks any preservable rights citing the court decision that the object of the action for declaratory relief shall be a specific right or legal relationship, and one cannot submit an actin for declaratory relief seeking the annulment for any general or abstract laws or rules. However, should the Rules of Employment be amended due to performance-based salary, the actual salary that the workers are compensated for their work will change, thus we are of the opinion that this action has as its object a current and specific right and legal relationship. (ii) Whether performance-based salary is an unfavorable change to the Rules of Employment is a debatable issue that needs to be determined on a case-by-case basis. While the plus-sum method does not lower the actual wages and therefore don’t qualify as an unfavorable change, the zero-sum method would bring about the conflict between favorable and unfavorable change, thus making it an unfavorable change in the Rules of Employment. (iii) Regarding the collective consent method, recent court decisions have ruled in favor of the substantial protection, and thus have partially restricted the circulation and association method of consent forms that used be allowed under the law. This ruling is in line with the legislative intent behind Article 94 Paragraph 1 of the Labor Standard Act of Korea and is therefore applaudable. Nonetheless, the debate on how the discussion method will be compatible with collecting opinions will continue. (iv) If the adoption of the performance-based salary accompanies unfavorable change in the Rules of Employment, then according to the precedents up to date, socially accepted reasonableness would come into question. (v) There is also the question of standing of the workers in the action for declaratory relief, however, as the employer is obligated to pay wages to workers pursuant to the Rules of Employment one can argue that the workers positions is under clear and present danger, and even if taking into consideration the probability of filing for a lawsuit or litigation economics, we should accept that workers have standing in such cases. There is also the question of whether labor unions have standing considering that they only have indirect and factual relationship to the case, but once we take into account the fact that the majority consent of the labor union is mandatory according to Article 94 Paragraph 1 of the Labor Standard Act of Korea, at the least the majority of the labor union should be construed to have a specific and legal relationship. (iv) For injunctions the necessity for preservation of the rights is a issue that needs to be addressed, and should be determined strictly. It is also current practice to examine the necessity for preservation of the rights as an independent element and require high level evidence for its admission. However, considering the unique status of labor injunctions, one needs to be careful in directly applying ...