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송시강 ( Si Kang Song ) 홍익대학교 법학연구소 2015 홍익법학 Vol.16 No.1
This article deals with various aspects of the Trust Fund. The Trust Fund is, as a kind of account, a technique of fund accounting. The conception of the Trust Fund starts with this point. Until now, however, concerns and arguments about the Trust Fund have focused on how to handle the Trust Fund in budget processing, overlooked this starting point. This brings about difficulties in distinguishing the Trust Fund with the General Fund, the Special Fund. Another aspects of the Trust Fund have to be observed with attentions, to clarify the conception of it. It is helpful to distinguish the Trust Fund with the General Fund, the Special Fund, that the Trust Fund has the structure which is suitable to asset-managing, is appropriate to manage the revenue and expenditure of the Special Charge, which is easy to cause doubts on the constitutional legitimacy. Then, the approach, stereotyping organizations into Associations, Foundations, Corporations, on the aspect of the Trust Fund, gives the guideline to manage the Trust Fund. This article, which explains the conception, structure, system of the Trust Fund, is expected to be useful to resolve legal, political problems on the National Pension Fund, the Health Improvement Charge, etc.
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