ScholarWorks@숙명여자대학교

초록

The purpose of this study is to analyze the problems and actual contradictions and to search for the improvement directions through the review on the introduction and changing process of the legal contribution system. To do this, I analyzed the historical data of related laws and regulations, statistical data and previous researches. The directions of improvement of legal contribution system are as follows. First, it is necessary to differentiate between the school juristic persons that were established before the enactment of the "Regulations for the Establishment and Operation of Schools" and the school juristic persons that were established after that. Second, it is necessary to rename the 'legal contributions' to 'school contributions' so that the schools not school juristic persons will bear them. Third, the administrative focuses of the Ministry of Education, City and Provincial Office of Education should be shifted from the burden ratio of legal contributions to the transfer ratio of profits of the fundamental properties. Fourth, it is necessary to change the standard of securing the fundamental property for profit of the university corporation to the total amount of the student tuition fee, not the total amount of operating profit of accounts of school expenses, or it is necessary to specify the ratio of the profits transferred from accounts of the profit-making business to accounts of the general business of the juristic persons. Fifth, efforts should be made to increase the rate of securing the fundamental property for profit and the rate of return.

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