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학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
논문 기본 정보
- 자료유형
- 학술저널
- 저자정보
- 발행연도
- 2018.5
- 수록면
- 293 - 316 (24page)
- DOI
- 10.35227/HYLR.2018.05.29.2.293
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초록· 키워드
오류제보하기
Charitable Trust Act was enacted on 18th of March 2014 and the Act was enforced since 19th of March in order to contribute to spreading donation and sharing culture by raising the public’s trust for charitable trust. Charitable trust is a trust which operates for the purpose of public services, and it must receive approval from the Minister of Justice. In the past 8 provisions related to charitable trust were provided in the Trust Act. However, in the Trust Act there were no specific criteria for setting up and managing charitable trust, so it has been pointed out continuously that current trust law does not correspond to the needs of the times like activating donation culture. For this reason a separate law was enacted. First of all Charitable Trust Act unifies the authority for administering and overseeing the charitable trust as Minister of Justice, and changed previous license system into an approval system. Also, it introduced system of public announcement and prepared several ways to improve transparency of charitable trust including requiring external audit for the charitable trust which amounts to the asset of more than 10 billion won. Until today, the number of charitable trusts that received approval from the Minister of Justice is 25 and among them there are 3 charitable trusts amounting to more than 10 billion won that is under the subject of external audit after the Charitable Trust Act was enacted. The problem is that among 25 charitable trusts that received approval, there are only 4 cases in which trust assets are actually delivered trust property to public services, and other charitable trusts only accumulate fund and don’t carry out the public services.
Hereupon in this dissertation the problem of charitable trust policy was analyzed and suggested a legislative policy assignment to overcome. Firstly, regulation on active administration and execution of charitable trust must be prepared. Sanctions must be prepared when an assignee of charitable trust does not administer or manage funds. Also, the ways have to be examined to relax regulation so that charitable trust can be used for various purposes. Secondly, I suggest establishing a committee for public interest. In order to activate charitable trust and to oversee and administer the management of charitable trust properly, not only professional independent organization is needed, but also single regulatory authority is needed in order to obtain fairness of regulation in various public interest activities such as public service corporation, crowd funding and to reduce redundant regulations. Through these policy changes, I hope that the charitable trust can contribute to public service that meets the initial legislative purpose.
Hereupon in this dissertation the problem of charitable trust policy was analyzed and suggested a legislative policy assignment to overcome. Firstly, regulation on active administration and execution of charitable trust must be prepared. Sanctions must be prepared when an assignee of charitable trust does not administer or manage funds. Also, the ways have to be examined to relax regulation so that charitable trust can be used for various purposes. Secondly, I suggest establishing a committee for public interest. In order to activate charitable trust and to oversee and administer the management of charitable trust properly, not only professional independent organization is needed, but also single regulatory authority is needed in order to obtain fairness of regulation in various public interest activities such as public service corporation, crowd funding and to reduce redundant regulations. Through these policy changes, I hope that the charitable trust can contribute to public service that meets the initial legislative purpose.
목차
Ⅰ. 서론
Ⅱ. 공익신탁법의 의의 및 주요내용
Ⅲ. 공익신탁법의 운영현황 및 문제점
Ⅳ. 공익신탁의 활성화 과제(결론에 갈음하여)
【참고문헌】
【Abstract】
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UCI(KEPA) : I410-ECN-0101-2018-360-002233454