공공재정환수법 유권해석 1. Q&A(ft. ppt와 영상)

<div class="figure-video" data-ke-type="video" data-video-url="https://kakaotv.daum.net/embed/player/cliplink/rvtagjt1d13mjgzp1yaz8kf6a@my?service=daum_cafe" data-video-host="kakaotv" data-video-play-service="daum_cafe" data-video-width="600" data-video-height="337" data-ke-style="alignCenter" data-video-thumbnail="https://thumb.kakaocdn.net/dna/kamp/source/rvtagjt1d13mjgzp1yaz8kf6a/thumbs/6.jpg?credential=TuMuFGKUIcirOSjFzOpncbomGFEIdZWK&expires=33235176205&signature=TkXWN2CaT2umY48fN%2BC0wHk66EI%3D" data-ke-mobile-mobileStyle="widthFull" data-video-origin-width="712" data-video-origin-height="400"><iframe src="https://kakaotv.daum.net/embed/player/cliplink/rvtagjt1d13mjgzp1yaz8kf6a@my?service=daum_cafe&ptoken=v2_353d1a98a80edf4c8ddb826817f334b9f1df293bdbd36081697a765c3bf4b1b70234bfd4f32e41e1b265a0ddb20b03607262c77a7a60b53c8d68e83626" width="600" height="337" frameborder="0" scrolling="no" allowfullscreen="" allow="encrypted-media"></iframe><div class="figcaption"></div></div><p style="text-align: center;"><span style="font-family: 'Noto Sans KR';" data-ke-size="size20">최근 신청해 주신 </span></p><p style="text-align: center;"><span style="font-family: 'Noto Sans KR';" data-ke-size="size20">강의자료 준비하다가</span></p><p style="text-align: center;"><span style="font-family: 'Noto Sans KR';" data-ke-size="size20">ppt 와 영상을 만들면서</span></p><p style="text-align: center;"><span style="font-family: 'Noto Sans KR';" data-ke-size="size20">법령과 유권해석을</span></p><p style="text-align: center;"><span style="font-family: 'Noto Sans KR';" data-ke-size="size20">분석 중입니다.</span></p><div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/1UK7D/d2efc0c11a920ef98b21be6afc16c0b37245a5d0" class="txc-image" width="600" height="337" data-img-src="https://t1.daumcdn.net/cafeattach/1UK7D/d2efc0c11a920ef98b21be6afc16c0b37245a5d0" data-origin-width="966" data-origin-height="543"></div><p style="text-align: center;"><span style="font-family: 'Noto Sans KR';" data-ke-size="size20">유권해석 사례 1</span></p><p style="text-align: center;"><span style="font-family: 'Noto Sans KR';" data-ke-size="size20">행정청 및 공공재정지급금 Q&A</span></p><div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/1UK7D/58e59b181a890c8bae9cb6a33716abfcc898a7c0" class="txc-image" data-img-src="https://t1.daumcdn.net/cafeattach/1UK7D/58e59b181a890c8bae9cb6a33716abfcc898a7c0" data-origin-width="600" data-origin-height="337"></div><p style="text-align: center;"><span style="color: #555555;" data-ke-size="size16">지방자치단체가 제재부가금을 부과</span></p><p style="text-align: center;"><span style="font-family: 'Noto Sans KR';" data-ke-size="size20">아동복지시설 ㅇㅇ보조금의 경우 국비, 도비, 시비가 매칭되어 지원되는 사업으로 </span></p><p style="text-align: center;"><span style="font-family: 'Noto Sans KR';" data-ke-size="size20">국비는 보조금법에 따라 지원하고 있고, 도·시비는 지방보조금법에 따라 지원됩니다. </span></p><p style="text-align: center;"><span style="font-family: 'Noto Sans KR';" data-ke-size="size20">따라서, 국비로 지원되는 비율은 보조금법 제33조의2에서 </span></p><p style="text-align: center;"><span style="font-family: 'Noto Sans KR';" data-ke-size="size20">‘중앙관서의 장이 보조사업자등에게 제재부가금을 부과·징수’토록 하고 있으므로 </span></p><p style="text-align: center;"><span style="font-family: 'Noto Sans KR';" data-ke-size="size20">주무부처가 제재부가금을 부과하여야 하고, </span></p><p style="text-align: center;"><span style="font-family: 'Noto Sans KR';" data-ke-size="size20">도·시비는 지방보조금법 제35조에 따라</span></p><p style="text-align: center;"><span style="font-family: 'Noto Sans KR';" data-ke-size="size20"> ‘지방자치단체의 장이 제재부가금을 부과·징수’하도록 규정하고 있으므로 </span></p><p style="text-align: center;"><span style="font-family: 'Noto Sans KR';" data-ke-size="size20">지방자치단체가 제재부가금을 부과하는 것이 타당할 것으로 판단됩니다.</span></p><p style="text-align: center;"><span style="color: #740060;" data-ke-size="size20"></span></p><div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/1UK7D/801f26952bf7ff24e0dcbc7ace2c7dc669c3ce47" class="txc-image" data-img-src="https://t1.daumcdn.net/cafeattach/1UK7D/801f26952bf7ff24e0dcbc7ace2c7dc669c3ce47" data-origin-width="600" data-origin-height="337"></div><p style="text-align: center;"><span style="font-family: 'Noto Sans KR';" data-ke-size="size20">‘공공재정’이란 공공재정환수법(이하 ‘법’) 제2조(정의) 제4호에 따라 </span></p><p style="text-align: center;"><span style="font-family: 'Noto Sans KR';" data-ke-size="size20">공공 기관이 조성·취득하거나 관리·처분·사용하는 금품등을 말하며, </span></p><p style="text-align: center;"><span style="font-family: 'Noto Sans KR';" data-ke-size="size20">재정을 조성하는 재원이 공공이든 민간이든 상관하지 않고 </span></p><p style="text-align: center;"><span style="font-family: 'Noto Sans KR';" data-ke-size="size20">법 제2조제1호의 공공기관이 조성·취득·관리·처분·사용하는 금품등은 공공재정에 해당하므로, </span></p><p style="text-align: center;"><span style="font-family: 'Noto Sans KR';" data-ke-size="size20">공공기관이 민간의 재원으로 조성한 기금도 공공재정에 해당합니다.</span></p><p style="text-align: center;"><span style="color: #740060;" data-ke-size="size20"></span></p><div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/1UK7D/fd49f365cc305e106653229cfd1ec239db6a61d7" class="txc-image" data-img-src="https://t1.daumcdn.net/cafeattach/1UK7D/fd49f365cc305e106653229cfd1ec239db6a61d7" data-origin-width="600" data-origin-height="337"></div><div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/1UK7D/cd7d9c1b203aea39c4fa326a39f678a03d11e21b" class="txc-image" data-img-src="https://t1.daumcdn.net/cafeattach/1UK7D/cd7d9c1b203aea39c4fa326a39f678a03d11e21b" data-origin-width="600" data-origin-height="337"></div><div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/1UK7D/b2f45980555375f820191c5b63b9a07423d8a4db" class="txc-image" data-img-src="https://t1.daumcdn.net/cafeattach/1UK7D/b2f45980555375f820191c5b63b9a07423d8a4db" data-origin-width="600" data-origin-height="337"></div><div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/1UK7D/2c219edd431e93c20c7ee31000606e34729575bf" class="txc-image" data-img-src="https://t1.daumcdn.net/cafeattach/1UK7D/2c219edd431e93c20c7ee31000606e34729575bf" data-origin-width="600" data-origin-height="337"></div><p> </p><div class="figure-video" data-ke-type="video" data-video-url="https://www.youtube.com/watch?v=wV8tfJvOCMk" data-video-host="youtube" data-video-play-service="daum_cafe" data-video-width="640" data-video-height="480" data-ke-style="alignCenter" 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