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CID 모듈화

2015 Modularization of Korea’s Development Experience: Korea’s Experience of Introducing the Real-Name Financial System

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  • 저자 기획재정부, 고려대학교
  • 발행일 2015/12/31
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요약 Summary

Chapter 1
Introduction

Chapter 2
An Overview of Real-Name Financial System
 1. Its Meaning and Objectives
 2. Political Economy and Side Effects of Real-Name Financial System
 3. Assurance of Confidentiality and the Limits of RNFS

Chapter 3
Attempts Made Prior to 1993
 1. Attempt by the Chun Doo-hwan Administration
 2. Attempt by the Roh Tae-woo Administration

Chapter 4
The 1993 Introduction of Real-Name Financial System
 1. Background
 2. The Preparation and the Implementation of RNFS
 3. The Emergency Order and the Consolidated Income Tax System
 4. Evaluation
 5. Policy Implication

Chapter 5
The Limitations of the 1993 Reform and Remedies
 1. The Borrowed-Name Accounts and Illegal Slush Funds
 2. Movements to Fix the Problem
 3. The 2009 Supreme Court Decision and the 2014 Amendment

References
Appendices

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