▶ What is discussed in this part
- This paper examined the changes in the budget-related legislation from the enactment of the Great Code in the late Joseon Dynasty to the promulgation of the First Constitution.
▶ How important the budget-related legislation is
- Since the budget system was the basis of national governance in both pre-modern and modern times, there were many changes around the budget system and such changes were reflected in the budget-related legislation of each period.
- In the process of establishing the budget-related legislation of each period, there have been power conflicts without exception. The budget-related articles of the First Constitution have also been established through such conflict and still form the framework of the current budget system.
▶ What is an issue in the current budget system
- The current budget system is normatively supported by the existence of separate rules of the law and the budget. However, since they are different forms of norms, it is impossible to exclude the possibility of a discrepancy and it may be necessary to adjust the contradictions between the two.
- In other words, both the law and the budget are norms established by the resolution of the National Assembly, but there remain questions as to how to reconcile the disagreements that may arise between the two.
▶ Whether the budget-law should be adopted
○ The last proposal to amend the Constitution
- Recently, the concept of the budget-law has been introduced in the amendment of the Constitution proposed by the President, but there is also an opinion that does not give much meaning from the practical point of view.
- However, the constitutional amendment has great significance considering the benefits such as the realization of the sovereignty of the people in the budget system, the ultimate financial control by the people, the eradication of corruption related to the budget, and the prevention of the emergence of the excessive administrative state.
○ The implication of the budget-law
- It is not necessary to introduce the budget-law simply for the checks and balances between the government and the legislature. The budget-law can be a useless and unnecessary procedure if it is merely to decentralize the president's authority and strengthen the powers of the National Assembly.
- There is a reason why the people's will and concern should be added here. This view should be more firmly maintained in future discussions on constitutional amendments and in detailed legislations on the implementation of budget-law.
○ Lessons from the budget history
- The examination of the history of the budget-related legislation may be secondary to legal and financial reviews of the effects of the budget. However, in the reform of the system, it was a lesson from history that it was not able to accurately set the direction without looking into the changes in the system.
- The distinction between the budget and the law can be said to be a transitional form between the age of the edict and the age of the law. From the perspective of legal history, the budget-related articles in the Constitution require that the budget should be established in the form of law.
Ⅲ. Japan
▶ Backgrounds and Purposes
○ Based on the political reality of each country and the reality of society, the specific appearance of governance structure may change. Currently, in Japan, budgets are taking a different form from many developed countries such as the United States, Britain, Germany, France etc. which take budget legal principle, such attitudes of Japan are based on the Korean Constitution The budget system has had a lot of influence.
Therefore, while constantly keeping in mind the difference in the governance structure between Korea and Japan, it is necessary to pay attention to the common points between the two countries on the budget system and investigate some discussions over the Japanese constitutional budget system.
○ In this study, the governance structure of Japan examined the position, organization, activities, authority, etc. of Korea's legislature (National Assembly) and the National Assembly (Bicameral System) corresponding to the executive branch and the Cabinet.
This is because it provides basic materials that can grasp the relationship between the National Assembly specific to Japan and the Cabinet. Then, after examining the general theory of authority of both institutions on budget, understand the relationship between the two organizations in relation to the authority of the Diet and the Cabinet, there is much influence on the Korean budget system In relation to the budget in Japan examined, the issue which the authority allocation of the National Assembly and the Cabinet has become a specific problem and the state of operation of the theoretical discussion and practice against this are investigated. Finally, in discussing the acceptance or rejection of Korean budget legalism in the future, in order to
investigate to what extent the discussion on budget in Japan can execute the function as reference material, we will use this as a basic material When adopting the constitutional budget legal notice, it is important to examine what kind of method is specifically adopted, and what kind of discussion will be concretely carried out in considering it I tried clearly.
▶ Major Content
○ Currently, in Japan, based on the constitutional practice that has been continuing since the Meiji Constitution, it is not a debate about budget legalism but at the stage of recognizing the legal character in the framework of the legal nature of the budget.
Under such circumstances, as in the case of Korean vision, the difference between the budget and the voting form of the law is classified as an alternative to the budget legal principle and the budget nonlegal principle just as a distinction criterion, Whether or not the situation can be concluded as falling under either of these will need to be reviewed. Rather, the current situation in Japan is that the actual benefits of dividing the budget and the budget law separately are diluted, and the purpose of financial democracy that fulfills the people's demand without substantially unduly weighting the burden on the people In fact it is more important to carefully decide the aggregate allocation budget voting.
○ In Korea, it has been discussed whether the introduction of the budget legal principle should be referred to, for example, in Japanese discussions on the legal nature of the budget. It is not these discussions, but the current Japanese budgetary law or budget
(Fiscal parliamentary system), and in order to realize fiscal democracy, the Diet and the cabinet should make a concrete budget plan under the Japanese parliamentary cabinet system It is necessary to pay close attention to the operation status of the practice of whether or not the right is distributed.
○ Today, what is really important today is not to distinguish between budget legal principle and budget nonlegal principle according to the form of budget decided in Congress, to ensure economic efficiency, efficiency and transparency of budget To clarify the responsible material of the Constitutional Organization so as not to eradicate unreasonable and unreasonable burdens on the people. With this, it seems that issues of budget parliament and administrative authority allocation are discussed.
Even in Japan, debate about the adoption of budget legalism and arguments about the allocation of authority of the budget to the Diet and the Cabinet is active.
▶ Implications
○ If South Korea also wants to consider adopting future budget legal principle, it is necessary to recognize the difference in concrete contents of budget legal principle in countries that take budget legal principle. As reference material for such recognition, there is a limit to reference cases in Japan, and cases of US, Germany and France in countries taking budget law attention will be the main reference materials for this .
○ Since the specific content differs for each country that takes budget legislation attention, when adopting the future budget law attention in Korea, the content is the American expression, the German, or the third method It is necessary to concretely investigate the fact. And in deciding whether or not it is necessary to concretely adopt the method of budget law attention, the form of budget law, the parliament of the budget and the role and responsibility of the executive branch, the political and cultural aspect ․ scheme It is necessary to discuss from a multilateral perspective, such as legislative policy proposals in aspects(constitutional and legal aspects).
Ⅳ. France
▶ Relation between French Parliament and the Administration
○ Administrative power prevails in the semi-presidential political system
- Even if the system is based on parliamentarism, the government which includes the president and the prime minister has important authorites.
- However, the parliamentary power has only the competences limited by constitutional concerns that justify themselves by the particular history of France
○ Even the legislative power is not entirely dedicated to the will of parliament.
- According to the division of the trades between the regulatory power and the legislative power, the administrative one has the general competence.
- This implies that the administration in France is not only the power that executes what the legislator decides.
▶ Budget Authority Distribution in France and its implication
○ History of the Budget Authority Distribution
- The drafting of the finance bill is exclusively the mission of the government, not parliament.
- In the hands of the legislator, the project can be modified at the program level, which is the category between the mission and the action.
○ The global system led by parliament
- Even if the budget process is run by the government upstream of the drafting of the project downstream until the execution and the accounting,
- The overall system created by the organic law LOLF has been schematized by the legislator and throughout the budget procedure the parliament ensures the budgetary legality with the mission of control over the government.
Ⅴ. Germany
▶ Background and Purpose
○ The debate on the introduction of budget law has been continuing to overcome the problems and limitations of our budget system.
○ This study review the German parliament and the administration relation and the budget system, which operate budget law system, to overcome the problems of the current budget system, and try to find ways to realize fiscal democracy.
▶ Relation between German Parliament and the Administration
○ Political Power Relation
- On the basis of reflection on historical experience in which the powers of the parliament have not been exercised substantially, the current German Basic Law of gives important powers to Parliament, and the budget right of Parliament can be understood in this context.
○ Legal Relation
- In the case of Germany, the process by which the administration and Parliament can cooperate and cooperate in the legislative process of the law is carefully designed, and this idea is also reflected in the decision process of the budget.
- The legal nature of the budget law is generally understood as a formal law, but more importantly, because of the importance of the budget, the ultimate decision-making power is given to Parliament, which means realizing the principle of “Parlamentsvorbehalt”.
▶ Budget Authority Distribution in Germany
○ History of the Budget Authority Distribution
- In Germany, the budget authority of the Parliament is considered to be an important result of parliamentary democracy. This is the result of the constitutional dispute under the Prussian Constitution, the ignorance of the budget authority of the Parliament, the execution of the budget through the emergency command of the President of the Weimar Republic, can be understood as a product of historical experience and reflection.
○ Current State of the Budget Authority Distribution
- In Germany, the Parliament with democratic legitimacy make the final decision on the budget, and the authority to make the budget proposal is recognized by the government. In addition, the government has the right to consent to legislation, including increasing budgetary expenditures or reducing revenues, and the Parliament has a post-settlement audit and immunity to the administration's budget execution.
- Thus, the budget authority of Germany is operated by the Parliament and the administration in a mutual control structure. The most important point is that the democratic and fiscal democracy is realized by granting the final budget right to the democratically legitimate Parliament.
▶ Meaning of the Budget Authority Distribution
○ Germany gives the final decision and responsibility for the budget to democratically legitimate Parliament, which is important for the realization of parliamentary democracy and fiscal democracy.
○ Germany, on the other hand, gives the right of the government to make budget proposal and grants to the government the right to consent to the legislation, including increases in spending and reductions in revenue, so that Parliament and the government can intervene and balance each other in the budget process.
▶ Implications
○ It can be used as a basis for related research through reviewing the relation between the Parliament and the administration of Germany and the distribution of the budget authority, and it can provide implications for our budget process and budget authority distribution system.
○ It is necessary to design and improve the budget system suitable for our reality, considering our power structure, political and cultural characteristics, budget administration rather than the introduction of the budget law system itself.
○ In addition, it is important to establish the principles of budget and to operate them in a way that enables substantial democratic control.