[정부부처 자료] 추천
| 제목 | [SamilCommentary 2003. 10. 15] Korea-Netherlands Social Security Agreement | ||
|---|---|---|---|
| 작성일자 | 2003 . 10 . 16 | ||
| 관련링크 | [SamilCommentary 2003. 10. 15] Korea-Netherlands Social Security Agreement | ||
Ⅰ. Korea-Netherlands Social Security Agreement Under the Korea-Netherlands social security agreement, effective October 1, 2003, any employee with a short-term overseas assignment (five years or less) shall no longer have to contribute to both countries' pension programs for the same employment. The agreement, however, does not include a provision of totalization of periods of coverage. Ⅱ. Draft New Legislation on Corporate Pension Schemes The Ministry of Labor announced a draft new legislation on corporate pension schemes that would introduce the defined contribution and the defined benefit plans as replacement of the existing retirement plan in Korea for the first time. Ⅲ. Revision of Korean Customs Act Under the revised Customs Act, the underpayment penalty rate has decreased from 20% to 10%. Ⅳ. Rulings The Constitutional Court rules a penalty provision of the Local Tax Act unconstitutional. Ruling on treatment of fees paid by an importer to an exporter for the exporter's guarantee of payment for a certain bank loan. |