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○  반환일시금 지급사유 및 지급사유 발생일 (법 제77조 제1항) <TABLE style="BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 border=1> <TBODY> <TR> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 1.1pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 1.1pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 1.4pt double" vAlign=center width=130 bgColor=#ffffcc colSpan=2 height=19> 지 급 사 유</TD> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 1.1pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 1.4pt double" vAlign=center width=285 bgColor=#ffffcc height=19> 지 급 사 유 발 생 일</TD> <TD style="BORDER-RIGHT: #000000 1.1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 1.1pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 1.4pt double" vAlign=center width=153 bgColor=#ffffcc height=19> 가산이자계산 종료일</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 1.4pt double; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 1.1pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=130 colSpan=2 height=42> 60세도달</TD> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 1.4pt double; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=285 height=42> ․60세 생일</TD> <TD style="BORDER-RIGHT: #000000 1.1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 1.4pt double; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=153 height=42> ․60세 도달일  (60세 생일 전일)</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 1.1pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=130 colSpan=2 height=19> 사망</TD> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=285 height=19> ․사망일 또는 사망추정일</TD> <TD style="BORDER-RIGHT: #000000 1.1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=153 height=19> ․지급사유발생일</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 1.1pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=130 colSpan=2 height=89> 국적상실</TD> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=285 height=89> ․국적상실일   (단, 가입기간 10년이상인 자가 ‘99.1.1 ～ ‘99. 9.7 사이에 국적상실한 경우는 ‘99.9.7) </TD> <TD style="BORDER-RIGHT: #000000 1.1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=153 height=89> ․지급사유발생일</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 1.1pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=61 height=229 rowSpan=3> 국외 이주</TD> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=69 height=89> 거주 여권</TD> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=285 height=89> ․출국전 청구 : 청구일 ․출국후 청구 : 출국일  ※ 이주국에서 거주여권 취득시: 거주여권 취득일</TD> <TD style="BORDER-RIGHT: #000000 1.1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=153 height=89> ․지급사유발생일</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=69 height=99> 영주권</TD> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=285 height=99> ․영주권 취득일 이후 가입이력 없는 경우 : 영주권 취득일 ․영주권 취득일 이후 가입이력 있는 경우 : 자격상실일의 전일</TD> <TD style="BORDER-RIGHT: #000000 1.1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=153 height=99> ․지급사유발생일</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=69 height=42> 외국인의 본국귀환</TD> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=285 height=42> ․출국일(2007.8.28. 이후)</TD> <TD style="BORDER-RIGHT: #000000 1.1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=153 height=42> ․지급사유발생일</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 1.1pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=130 colSpan=2 height=112> 1999.4.1. 이전의 퇴직연금등수급권자</TD> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=285 height=112> ․지역 또는 사업장 가입자 자격상실일  ※ 2000.12.23전에 지역 또는 사업장가입자 자격을 상실한 경우 : 2000.12.23  ※ 최종자격상실이력이 임의가입자인 경우는 반환일시금 수급불가</TD> <TD style="BORDER-RIGHT: #000000 1.1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=153 height=112> ․지급사유발생일</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 1.1pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=130 colSpan=2 height=136> ‘97.12.31이전 자격상실자로서 가입이력이 없는 경우</TD> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=285 height=136> ․자격상실후 1년경과일    (‘98.12.31자로 폐지)</TD> <TD style="BORDER-RIGHT: #000000 1.1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 0.4pt solid" vAlign=center width=153 height=136> ․청구일(단, 자격상실후 1년경과하고 청구일전에 60세도달, 사망, 국외이주한 경우 : 60세도달일, 사망일, 국외이주일)</TD></TR> <TR> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 1.1pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 1.1pt solid" vAlign=center width=130 colSpan=2 height=65> 타공적연금가입</TD> <TD style="BORDER-RIGHT: #000000 0.4pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 1.1pt solid" vAlign=center width=285 height=65> ․타공적연금가입일 (’07.7.23자로 폐지)   ※ ‘98.1.1이후 ‘99.9.7전에 타공적연금에 가입한 경우: ‘99.9.7</TD> <TD style="BORDER-RIGHT: #000000 1.1pt solid; PADDING-RIGHT: 1.4pt; BORDER-TOP: #000000 0.4pt solid; PADDING-LEFT: 1.4pt; PADDING-BOTTOM: 1.4pt; BORDER-LEFT: #000000 0.4pt solid; PADDING-TOP: 1.4pt; BORDER-BOTTOM: #000000 1.1pt solid" vAlign=center width=153 height=65> ․지급사유발생일</TD></TR></TBODY></TABLE>   ※ 임의계속가입자나 지역특례가입자의 자격상실에 의한 반환일시금지급사유발생일은 자격상실일임 ※ 반환일시금 지급사유가 둘 이상 발생한 경우는 최초 발생 사유로 지급함(단, 영주권,거주여권 모두 있을시 거주여권발급기준으로 함)