보훈급여금 수급권자의 생활조정수당 적정성 모형 연구

국문 초록 (Abstract)

본 연구는 기준중위소득 50%이하 보훈대상자에 지급되고 있는 생활조
정수당의 규모를 진단하고, 물가상승률을 반영하여 생활조정수당의 수급
액을 상향하며, 수혜대상을 기준중위소득 60%이하로 확대하여 예우와 보
상을 한층 강화하기 위한 대안을 마련하기 위해 진행되었다. 이와 함께
중장기재정계획의 관점에서 재정규모를 추정하여 비교하였다. 생활조정수
당 대상자 및 수급액과 추경예산 및 결산예산의 자료를 본 연구의 기초
자료로 활용하고, 물가상승률(2016년부터 2021년까지의 물가상승률 평균,
2020년부터 2022년까지 물가상승률 평균 등)을 반영하여, 연구모형을 구
성한 후, 생활조정수당 수급액의 변화 및 재정규모를 추정하였다. 또한,
생활조정수당 수혜대상자를 확대하기 위한 방도를 모색하기 위해, 고령화
패널 8차 데이터(2020년 데이터), 통계청(KOSIS)이 고시한 우리나라 202
0년 균등화 가구소득의 중위값(2020년 균등화 가구소득의 중위값은 2,998
만원)을 이용하며, STATA 16.1 IC 버전의 프로그램을 활용하였다.
먼저 국가보훈제도 및 생활조정수당제도와 국내·외 유사지원제도를 길
버트와 테렐의 정책분석틀을 이용하여 비교분석을 진행하였다.
생활조정수당과 국내유사제도를 비교하면 기초생활수급비와 장애인수당
은 각각 물가상승률 5.02%, 2.5%를 반영하여 수당이 상향되었으나, 생활
조정수당은 물가상승률이 반영되지 않고 동결되었기 때문에 지난해와 같
은 규모의 수당이 지급되고 있다는 점에서 차이가 있었다.
또한, 생활조정수당과 가족수당, 아동수당, 장애인수당의 대상선정기준
은 가족수당은 기준중위소득 52%에서 72%이하이며, 아동수당은 기준중
위소득 90% 이하, 장애인수당은 기준중위소득 70%이하로 생활조정수당
기준중위소득 50%이하에 비해 수혜자 범위가 높다는 것을 알 수 있었다.
- vii -

다음으로 OECD 주요국가인 미국, 캐나다, 호주의 보훈보상제도 대상과,
급여유형 및 지급기준, 전달체계 및 재정 등을 비교하면 급여의 수준을
결정하는 것과 급여수준을 실질 급여액이 삭감되지 않거나 손해 보지 않
도록 조정하여 지급하며, 해마다 보상금 예산을 다양한 경제변수들을 적
용하여 증가하는 것으로 나타나 우리나라 생활조정수당이 2년간 동결된
것과는 차이가 있었다. 특히, 일반사회복지 서비스 대상자에 대한 국가복
지정책 기준과 지원의 폭에 비해 생활조정수당 대상자의 범위와 기준, 지
원 폭이 상당히 좁다는 점에서 희생과 공헌에 대하여 보답하는 의미에 대
해 재조명할 필요가 있다.
따라서 저소득 보훈대상자의 생활안정을 목적으로 지원되고 있는 생활
조정수당이 그 본연의 목적인 국가사회복지위에 플러스알파()의 복지
혜택으로 돌아가 보다 두터운 예우와 보상이 되도록 그 수준을 상향하여
지원하기 위한 방안을 미련하고자 분석을 진행하였다.
연구모형을 통해 물가상승률을 고려하여 생활조정수당의 월 수급액 및
재정규모를 추정한 결과 반영한 물가상승률만큼 생활조정수당이 상향되었
고, 이때 일반가구의 생계급여에 비해 금액의 차이가 많지 않은 것으로
나타났다. 즉, 기준중위소득 30%이하에서 생활조정수당은 3인 가구 290,9
24원(2.80%), 293,047(3.55%)원이고, 4인 가구 345,408원(2.80%), 347,928
원(3.55%)으로, 2022년 일반가구의 생계급여인 3인 가구 318,931원, 4인
가구 371,906원과 비교하면 낮은 수준으로 나타났다.
그리고 기준중위소득 50%이하 대상자에게 분산되어 지급되고 있는 생
활조정수당을 일괄적으로 지급하는 단일기준 방안을 마련하기 위해 시도
한 결과에서는 현재 매월 지급하고 있는 수당의 중간값 수준으로 나타났
다. 월 수급액 가중치를 반영하였을 때 생활조정수당은 3인 가구에서 249,
178원(2.80%), 250,996원(3.55%)이고 4인 가구에서 286,214원(2.80%), 28
- viii -

8,302원(3.55%)으로 나타났고, 인구비율가중치를 반영하였을 때 3인가구
는 280,180원, 4인가구는 282,230원으로 나타나, 현 생활조정수당 월 수급
액인 22만∼33.6만원의 중간값 수준인 것을 알 수 있다.
또한, 생활조정수당 대상자 확대방안을 마련하기 위해, 기준중위소득 6
0%이하로 생활조정수당 대상을 상향하였을 때, 기준중위소득 50%이하 1
0,745가구에 971(9.04%)명이 추가로 생활조정수당 수혜를 받게 되며, 이
때 재정규모는 약 39,393백만 원(2.80%), 39,680백만 원(3.55%)로 나타났
다. 다음으로 중기재정계획의 관점에서 추정된 기준중위소득 50%이하와
60%이하의 생활조정수당 재정규모(약 55,055백만 원(2.80%)에서 약 56,2
69백만 원(3.55%))를 국회예산처에 송부한 국가보훈처의 중장기재정계획
(54,969백만원)과 비교하였을 때, 기준중위소득 50%이하 대상자에 맞춰진
중기재정계획에 비해 조금은 상향되었으나 근사한 규모로 나타났다.
본 연구의 결과에 따라 다음과 같이 제언한다.
첫째, 저소득층 일반국민을 대상으로 지급되는 기초생활보장수급제도에
서 매년 물가상승률을 적용하여 기준중위소득과 수급대상자에 지원되는
급여를 결정하고 있는데, 저소득 보훈대상자의 생활조정수당 수급액의 기
준도 매년 물가상승률을 적용하여 예우와 보상에 적합한 지급 기준을 마
련해야 한다. 그리고 생활조정수당 대상자도 각각의 수당제도(가족수당,
아동수당, 장애인수당 등)에서 수혜대상을 확대하여 지원의 폭을 넓혀 국
가사회보장정책의 기조에 맞춰, 생활조정수당 수혜대상을 60%이하로 상
향하여 복지지원을 한층 강화하고 생활안정지원의 폭을 넓혀야 한다.
둘째, 외국의 보상제도에서 사회보장 급여의 형평성을 중시하고 있는데
우리나라 보훈급여금의 수당제도에서도 외국과 마찬가지로 급여수준을 결
정해야 되며, 수당결정에서 실질 급여액이 삭감되거나 손해 보지 않도록
- ix -

조정하여 지급하는 기준을 마련해야 한다. 또한,, 매년 재정규모를 편성함
에 있어서 물가상승률을 반영하고 있으며, 주택은 재산기준에서 제외되어
있다는 점과 부부와 생계를 같이 하는 자녀만 소득산정기준을 적용하고
있어서 부양의무자의 기준이 없다는 사실이다. 이러한 상황들을 들어 매
년 재정규모 편성에서는 물가상승률을 반영하고, 저소득 보훈대상자에 대
해서 부양의무자 기준을 폐지할 필요가 있다.
셋째, 보훈대상자의 인구변동 및 사회경제변동 요인을 적용하여 보훈대
상자의 생활안정을 위해 지원되는 각종 수당들이 국가를 위한 희생과 헌
신에 충분히 보답하는 정책으로 그 효과가 두드러지게 나타나도록 해야
한다. 생활조정수당 대상자를 확대하고 다양한 경제변수들을 반영하여 생
활조정수당의 지급수준을 상향하여 복지사각지대 저소득 보훈대상자의 생
활을 지원할 수 있는 방도를 마련하기 위한 후속연구가 진행되기를 기대
한다. 생활조정수당 수급자를 확대하며 상황에 알맞은 맞춤형 수급지원체
계와 생활안정 지원을 위해 국가보훈제도의 원리와 맞춤형 복지에 근거한
지급기준을 마련하기 위한 정책 연구가 진행되어, 저소득 보훈대상자의
생활안정 지원을 위해 통해 국가유공자의 희생과 공헌에 대한 예우와 보
상의 의미가 존중되는 수준 높은 복지지원과 보훈복지정책이 실현되기를
기대한다. 본 연구는 여러 가지 한계점에도 불구하고 저소득 보훈대상자
의 생활안정 및 사각지대 해소를 위한 생활조정수당 지급수준을 다양한
모형을 통해 추정하였다는 점에서 의의가 있다고 할 수 있다. 또한, 생활
조정수당 수혜대상자를 확대할 수 있는 대안을 마련하였다는 점에서 의의
가 있다.

목차 (Table of Contents)

• 목 차 ···································································································ⅰ
• 국문초록 ···································································································ⅶ
• Ⅰ. 서론 ·····································································································1
• 1. 연구의 필요성 및 목적 ···································································1
• 2. 연구범위 및 연구방법 ·····································································5
• 1) 연구범위 ························································································5
• 2) 연구방법 ························································································5
• 3) 용어의 정의 ··················································································7
• Ⅱ. 국가보훈정책과 보훈급여금제도 ·················································9
• 1. 국가보훈정책과 보훈대상자 ·························································9
• 2. 보훈급여금 및 생활조정수당 ·······················································13
• 1) 보훈급여금제도의 발전 ····························································13
• 2) 보훈급여금의 종류 ····································································17
• 3) 생활조정수당 ··············································································26
• 3. 보상의 원칙과 형평성 논의 ·························································27
• 4. 생활안정지원 제도의 한계 ···························································33
• Ⅲ. 국내·외 유사제도 비교 ································································37
• - i -
• 1. 국민기초생할보장제도 분석 ·························································37
• 2. Gilbert and Terrell의 정책분석 ···················································39
• 1) Gilbert and Terrell에 의한 분석틀 ·······································39
• 2) 기초생활보장정책 분석 ····························································41
• 3. 사회수당제도 ···················································································52
• 1) 가족수당제도 ··············································································52
• 2) 아동수당제도 ··············································································54
• 3) 장애인 수당 및 연금제도 ························································55
• 4) 국내유사제도의 시사점 ····························································57
• 4. OECD 주요국가의 보훈복지제도 고찰 ······································60
• 1) 미국 ······························································································60
• 2) 캐나다 ··························································································65
• 3) 호주 ······························································································70
• 4) OECD 주요국가의 보훈복지제도 시사점 ·····························73
• Ⅳ. 생활조정수당 재정추계 모형 ·····················································78
• 1. 생활조정수당의 쟁점 ·····································································78
• 2. 분석 자료 소개 ···············································································80
• 3. 생활조정수당 계측 가정 ·······························································85
• 1) 계측 가정 및 모형 ····································································85
• 2) 가중치의 적용 ············································································91
• 3) 인구추계이론 및 모형 ····························································92
• 4) 재정추계이론 및 모형 ····························································96
• - ii -
• Ⅴ. 분석 결과 ··························································································100
• 1. 기준중위소득 50%이하 가구의 생활조정수당 분석 결과 ···100
• 1) 물가상승률만 고려한 경우 ··················································100
• 2) 가중치와 물가상승률을 고려한 경우 ··································104
• 3) 가중치 및 물가상승률, 인구변동 등을 고려한 경우 ·······107
• 2. 기준중위소득 60%이하 가구의 생활조정수당 재정규모 ·····109
• 1) 물가상승률을 고려한 경우 ····················································109
• 2) 가중치 및 물가상승률을 고려한 경우 ································111
• 3) 가중치 및 물가상승률, 인구변동 등을 고려한 경우 ·······113
• Ⅵ. 결론 ·································································································115
• 1. 요약 및 논의 ·················································································115
• 2. 정책제언 및 연구의 한계 ···························································120
• 1) 정책제언 ····················································································120
• 2) 연구의 한계 ··············································································122
• 참고문헌 ···································································································124
• Abstract ···································································································131
• - iii -
• 표 목 차
• <표 1> 국가보훈제도의 원리·················································································10
• <표 2> 보훈법률에 의한 보훈대상자 ·······························································12
• <표 3> 보훈급여금 예산 세부내용(2022) ·······················································17
• <표 4> 대상 및 지급수준 ···················································································20
• <표 5> 보상금 지급체계의 변천 과정 ······························································21
• <표 6> 보훈대상자 지급 수당 종류 및 지급액(2021년 기준) ···················24
• <표 7> 지급대상별 사망일시금(2021년 기준) ···············································25
• <표 8> 생활조정수당 지급대상과 지급금액(21년 기준) ·····························26
• <표 9> 65세 이상 전상군경과 근로소득자 비교·················································29
• <표 10> 상이등급별 보훈급여금 현황 ·····························································30
• <표 11> 공공부조의 기본원리 ···········································································42
• <표 12> 국민기초생활보장 급여의 원칙 ·························································44
• <표 13> 2022년 기준중위소득 ···········································································46
• <표 14> 2022년 급여종류별 수급자 선정기준 ···············································48
• <표 15> 전달체계의 구성원칙(해외) ·······························································49
• <표 16> 구조기능적 전달체계 ···········································································50
• <표 17> 한부모 가족지원 현황 ·········································································54
• <표 18> 장애인연금의 부가급여 현황 ·····························································56
• <표 19> 사회수당제도의 비교 ···········································································59
• <표 20> 부양가족이 없는 제대군인 기본보상금 ···········································62
• <표 21> 상이율(10%-20%) 보상금 ··································································62
• <표 22> 연금 수급자 및 연금 지출액, 연령별 분포 ·····································63
• - iv -
• <표 23> 미국 제대군인 보상금 추이 ·······························································65
• <표 24> 캐나다 상이연금 지급액 ···································································68
• <표 25> 캐나다의 전통적 연금법에서의 보훈보상제도 ·······························69
• <표 26> 상이연금 등급별 지급액 ·····································································72
• <표 27> OECD 주요국가의 보훈제도 비교 ····················································76
• <표 28> 생활조정수당 예산 현황 ·····································································81
• <표 29> 2022년 생활조정수당 지급인원 추계 ···············································82
• <표 30> 기준중위소득 대비 생활조정수당 수급액 비교 ······························82
• <표 31> 2021년 대비 2022년 생활조정수당 현황 ·········································83
• <표 32> 물가를 반영한 기준중위소득 인상 추이 ········································84
• <표 33> 중기재정계획 상 연도별 투자계획 및 추진경과 ····························84
• <표 34> 물가상승률만 고려한 경우 재정규모 ·············································101
• <표 35> 물가상승률만 반영한 유형별 가구 수당 ·······································103
• <표 36> 가중치와 물가상승률을 고려한 경우 재정규모 ···························105
• <표 37> 가중치와 물가상승률을 고려한 가구 수당 ···································106
• <표 38> 인구변동, 가중치 및 물가상승률을 반영한 재정규모 ·················108
• <표 39> 인구변동, 가중치, 물가상승률이 반영된 t+1기 재정규모 ·········108
• <표 40> 60%이하 대상에 물가상승률이 반영된 재정규모 ························110
• <표 41> 60% 이하 가구 가중치 및 물가상승률이 반영된 재정규모 ······112
• <표 42> 인구변동, 가중치, 물가상승률이 반영된 재정규모 ······················113
• <표 43> 60%이하로 증가하였을 때 t+1기 재정규모 예측 ·······················114
• - v -
• 그 림 목 차
• [그림 1] 연구의 절차 ···························································································6
• [그림 2] 2022년 보훈급여금 예산 세부내용 ·················································18
• [그림 3] 보훈복지정책 개념 ··········································································32
• [그림 4] 부양의무자 부양능력 판정 도표 ····················································46
• [그림 5] 캐나다 급여수령자(본인 및 유족) ·················································66
• [그림 6] 일반적 인구변동 경로 ······································································94
• [그림 7] 생활조정수당 대상자 증가 경로 ····················································94
• [그림 8] 물가상승률만 고려한 경우 재정규모 ···········································101
• [그림 9] 물가상승률만 반영한 유형별 가구 수당 ······································103
• [그림 10] 가중치와 물가상승률을 고려한 가구 수당 ······························104
• [그림 11] 인구변동, 가중치, 물가상승률이 반영된 t+1기 재정규모 ·····109
• [그림 12] 60%이하 가구에 물가상승률이 반영된 재정규모 ····················111
• [그림 13] 60% 이하 가구 가중치 및 물가상승률이 반영된 재정규모 ··112
• [그림 14] 60%이하로 증가하였을 때 t+1기 재정규모 예측 ···················114

참고문헌 (Reference)

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2 오정수, 장인협, "유아복지론", (서울:양서원). pp.75- 76, 1989

3 한국보건사회연구원, "보건복지포럼", 보건복지포럼. NO(177), p. 10-17, null

4 김상처, 정찬미, 김진수, 김수봉, "보훈급여금제도 개편방안 연구", 국가 보훈처 보건사회연구원, 2008

5 이남형, "미국의 상이 제대군인 지원제도", 보훈연구. 4(1), 81-118, null

6 최은주, "호주의 상이 제대군인 지원제도", 보훈연구, 4(1), 119-174, 2015

7 노대명, "년 한국복지패널 기초분석 보고서", 한국보건사회연 구원, 2015

8 김종우, 황미경, 이준희, 윤승비, 변해영, "복지로 읽는 보훈. 보훈문화 총서1", 보훈교육연구원, 2020

9 류재린, "캐나다의 상이 제대군인 지원제도", 보훈연구, 4(1), 1-56, 2015

10 심은주, "가족수당제도 도입방안에 관한 연구", 서강대학교 석사학위 논문, 1999

11 원진기, 윤승비, "보훈급여금의 합리적 지원방안 모색", 한국보훈논총. 20(1), 9-30, 2021

12 김종우, 황미경, 이용재, 윤승비, 원진기, "국가유공자 복지증진 확대방 안 연구", 국가보훈처 보훈교육연구원 연구보고서, 2020

13 김미연, 시장형, "노인 일자리 사업의 현황과 개선방안", 성결대학교 석사학위논문, 2014

14 노대명, "“기초생활보장제도의 현황과 과제”", 보건복지포럼, 219, 26-35, 2015

15 박영미, "기초생활보장제도의 전개와 추진방향", 한국거버넌스학회보. (9), 124-135, 2002

16 김진, 정재훈, 안상훈, 서정희, "보훈급여금 합리적 보상수준 개편방안", 서울대학교 사회과학연구원 연구보고서, 2014

17 강영숙, 황미경, 윤승비, 변해영, 김종우, "보훈복지정책과 실천. 보훈 문화총서10", 보훈교육연구원, 2021

18 김태환, 사히보험, "급여의 사각지대 해소방안에 관한 연구", 동국대학 교 박사학위논문, 2013

19 임진택, 형시영, 이효재, 이용재, 이영자, 서운석, "보훈보상행정 효율 화 방안에 대한 연구", 한국거버넌스학회보, 15(3), 57-85, 2008

20 김용하, 오영주, 문형표, 김종희, "보훈보상 및 지원체계의 합리화 방안 연구", 서울: 국가보훈처 한국개발연구원, 2003

21 통계청, "소득분배지표 작성방법 및 의의 : 지니계수", 소득분배지표, 2020

22 최병호, "신인구추계에 따른 사회보험 재정영향 분석", 한국보건사회 연구원, 2001

23 서운석, 형시영, 임진택, 이효재, 이용재, 이영자, "보훈제도와 일반사회복 지제도 연계방안 연구", 국가보훈처 보훈교육연구원, 2009

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