Improvement and Tax Policy for the Savings-Type Insurance

저축성 보험에 대한 조세정책과 개선방안

  • Kim, Tae-Wan (Dept. of Accounting, Gangneung Wonju National University) ;
  • Jung, Suk-Yong (Dept. of School of Computer and Information, Dong Yang Mirae University) ;
  • Hwang, Kyu-Jin (Dept. of School of Business Administration, Dong Yang Mirae University)
  • 김태완 (강릉원주대학교 회계학과) ;
  • 정석용 (동양미래대학교 전산정보학부) ;
  • 황규진 (동양미래대학교 경영학부)
  • Received : 2013.05.22
  • Accepted : 2013.07.20
  • Published : 2013.07.28


Insurance has been preferential treatment than other financial products for risk ensure as a original function in tax law. However, the recent insurance products is being released in a variety of ways combined with investment and savings, as well as risk ensure. In addition, as the insurer's sales approach including to tax avoidance, tax saving strategies, tax policy associated with the tax-free savings-type insurance has been criticized. The government amended Article 25 of the Enforcement Decree of the Income Tax Act 2013 in order to prevent tax avoidance and equity among other financial instruments, but there are still many problems exist. this study looks for the validity of the tax policies of savings-type insurance In terms of the Enforcement Decree of the Income Tax Act as amended in 2013, and derived for ways to improve.


Savings-Type Insurance;Life Insurance;Variable Annuity;Variable Universal Life Insurance;Tax Saving Strategies