독일 농업경영체 등록제 운용시스템과 시사점

다국어 초록 (Multilingual Abstract)

Background of Research
The Korean farm manager registration program was implemented in June 2008, but it has not been efficiently utilized and applied due to its inadequate link with specific agricultural policy projects. As this is the case, this study aims to draw some implications from the German farm manager registration program by examining its institutional configuration and operating system for the development of the Korean registration system.

Method of Research
In order to analyze the German system, the author has worked in 2012 as a visiting scholar at the Institute of Agricultural Policy of Federal Germany (Thunen Institut). He has collected research materials and conducted interviews with researchers at the institute and officials and experts who are concerned with the matters related with the registration system. Analyzing the council regulations of the EU and the laws of Germany has provided the basis for this research.

Research Results and Implications
There are two concepts of the farm manger registration program in Germany. The first one is the registration of agricultural business entities under the tax law, and the other is the registration of agricultural business entities under the business support laws which promote agricultural policies. In order to be recognized as an agricultural business entity under the tax law, several steps need to be taken in the registration process, including subscription to social insurances. In other words, a newly founded agricultural business will be recognized as a legitimate farming business (not as a hobby farming) if it joins four social insurances and registers its establishment with the tax office. In the case of a livestock business, it should register as a livestock business. The registered business then can receive various benefits such as tax reduction. The registration of an agricultural business entity under a business support law is not obligatory but optional. However, if not registered, one can not receive the political support such as direct payment. So the registration program functions as a prerequisite to receiving a support. In order to receive the single payment scheme (SPS) of the EU, an agricultural business entity must register its data about labor and land in the Integrated Administration and Control System (IACS) according to the regulations of the EU. A significant implication of the German system concerning the registration of an agricultural business under the tax law is that it not only clarifies the requirements of a legitimate agricultural business but also gives the management stability through social insurances.