KR20070043916A - Management method and system for defined benefit retirement pension - Google Patents

Abstract

As the recent aging of the population, instability of retirement of old income, and introduction of social pensions due to the limitations of retirement of the public pension system are required, the existing retirement allowance system is improved to allow workers to receive a fixed amount after retirement in lump sum or pension form. The legislation of the possible retirement pension system is being promoted.

The retirement pension system generally refers to a corporate welfare system in which a company accumulates retirement benefits to a separate financial institution during employment to guarantee employees' old-age income and pays them in lump sum or pension form when the employee retires.

The defined benefit retirement pension system is a form in which the retirement benefit to be received by the employee at the time of retirement is determined in advance, and the company must pay contributions to financial institutions regularly to pay the promised retirement benefit upon retirement of the worker.

The present invention provides an efficient and competitive web-based retirement pension system by establishing a business model that can provide services that meet the characteristics of the retirement pension market and providing an efficient configuration of a server and network system for implementing the web-based implementation. To build.

Description

Management method and system for defined benefit retirement pension}

1 is a block diagram illustrating a method of operating a defined salary type retirement pension and a participating organization according to an exemplary embodiment of the present invention.

2A and 2B are functional block diagrams for explaining a work structure of the method for operating the defined benefit retirement pension according to an exemplary embodiment of the present invention.

Figure 3 shows the configuration of the defined benefit type retirement pension operation system according to an embodiment of the present invention.

FIG. 4 illustrates the criteria for creating a figure used in the workflow of FIG. 5 or less.

5 to 70 illustrate a detailed work flow for each work step of the retirement pension operation method illustrated in FIGS. 2A and 2B.

The present invention relates to a method for operating a retirement pension, and more particularly, to a method and a system for operating a defined benefit retirement pension.

As the recent aging of the population, instability of retirement of old income, and introduction of social pensions due to the limitations of retirement of the public pension system are required, the existing retirement allowance system is improved to allow workers to receive a fixed amount after retirement in lump sum or pension form. The legislation of the possible retirement pension system is being promoted.

The retirement pension system generally refers to a corporate welfare system in which a company accumulates retirement benefits to a separate financial institution during employment to guarantee employees' old-age income and pays them in lump sum or pension form when the employee retires.

The retirement pension system currently being promoted can be divided into Defined Benefit (DB) and Defined Contribution (DC). The defined benefit retirement pension system is a form in which the retirement benefit to be received by the employee at the time of retirement is determined in advance, and the company must pay contributions to financial institutions regularly to pay the promised retirement benefit upon retirement of the worker. On the other hand, the defined contribution retirement pension system is that the company's contribution is pre-determined as a percentage of the salary, and the company regularly deposits the predetermined contribution in the employee's individual account. According to the results, future retirement benefits vary.

This retirement pension system includes: (i) companies that pay contributions; workers who are beneficiaries of retirement pensions; ii) asset management agencies that design and record retirement pensions; and iii) asset management to receive and manage retirement pensions and pay retirement benefits. It has a basic structure composed of institutions.

However, only the basic structure mentioned above is proposed at this time when the retirement pension system is not implemented, and a system that can efficiently operate it on a web basis has not been established yet.

In order to build a more efficient and competitive web-based retirement pension system, it is necessary to establish a business model that can provide services that meet the characteristics of the retirement pension market, and to efficiently configure and design a server and network system to implement the web-based retirement pension system. need.

Therefore, the present invention is to provide an efficient and competitive web-based retirement pension operating method and system.

Determination-type retirement pension operation method according to the present invention for achieving the above technical problem, the trial step of preparing a trial for a new application; A contract conclusion step of receiving a new contract document from an enterprise and performing a contract procedure; A company management step of processing the contents when the information of a company operating a retirement pension system is registered and changed by entering into a contract; A subscriber management step of processing the contents when the information of the retirement pension subscriber is registered and changed; An installment management step of receiving an installment from the company and managing the installment; An asset management step of performing an asset management task on an asset that the enterprise should cover the salary; A beneficiary management step of managing a benefit for an ineligible person; A financial settlement step in which the actual reserve performs profit and loss verification at a predetermined financial settlement date; And receiving a request from the company, characterized in that it comprises a cancellation step of performing the cancellation procedure.

The calculation step may include a new calculation step; System change calculation stage; Recalculation step; And a diagnostic step.

The corporate management step, the company name change step; Changing the corporate address; Changing the name of the representative; Refund account change step; Changing employee representatives; Changing other information of the operator; And it can have a corporate seal change step.

The subscriber management step includes a subscriber change processing step; An additional sign up step; Payroll renewal stage; Correcting subscriber information; In-system (between employers) movement steps; Inter-institutional movement (transfer) phase; Inter-institutional transfer (transfer) phase; Leave / restore stage; Disqualification (withdrawal) step; Creating a subscriber roster; Application for debt foreclosure; And a loan information management step.

The installment management step, installment guide step; Installment step; And a payment cycle change step.

The asset management step, pension asset inquiry step; Operation method and rate registration / change step; Switching step; Wealth management agency pension wealth transfer step; Purchase step by installment; Sale step by payment instruction; And balance data interlocking steps.

The beneficiary management step, the benefit inquiry step; Benefit application (lump sum); Benefit application (pension) step; Benefit delay phase; Additional payment (lump sum) step; Additional payment (pension) step; Pension payment stage; A change determination step with a lump sum; Power (deceased person death) phase; Changing beneficiaries due to death; Correcting recipient information; A list of beneficiaries; Determination list of subjects; Aging step; Tax-related steps; Garnishment payment (subscriber) step; Garnishment (creditor) stage; And an insolvency case processing step.

The financial settlement step, the operation management fee calculation step; Asset management fee calculation step; Financial settlement reporting step; Returning excess reserves; At the end of the fiscal year; Preparing a pension wealth balance report; And pension asset management status report preparation step.

The cancellation step, the cancellation inquiry step; Cancellation execution step; And a contract transfer step.

In addition, the defined benefit retirement pension operation method may further include an education management step.

In addition, the defined benefit retirement pension operating method may further include a product management step.

The defined salary type retirement pension operation system according to the present invention for achieving the above technical problem, an operation management agency that introduces the operation product and operation method to the customer and performs the operation management tasks related to the maintenance of contract results; A recordkeeping authority that records, stores, receives notices of all subscribers, and receives management instructions, and records management service for records and assets management; An asset management agency that conducts asset management on assets that the employer in charge of retirement pensions should cover their salaries; And a product provider for presenting a product for the management of the retirement pension asset and managing the product.

The record management institution, Web server / WAS (Web Application Server) for the application; An external server in charge of an interface with the operation management institution, the asset management agency, and the product providing agency; DB server to build a database; And a communication network connecting the servers.

The record management institution may further include a development server for system development connected to the web server / WAS by a test network.

Hereinafter, preferred embodiments of the present invention will be described in detail with reference to tables and drawings. Reference numerals shown in each drawing have different meanings in each drawing. Therefore, reference numerals of tables inserted in the description of each drawing are also meaningful only for the corresponding drawings.

1 is a block diagram showing a business process model of the retirement pension operation system according to an embodiment of the present invention.

The defined benefit type of retirement pension is basically applied to the operation management service including operation management and records management.

Operational management tasks include pension system design and pension accounting, contract conclusions, selection of operation methods and presentation to users, and provision of information related to the operation methods.

The records management service records, keeps, and informs the user's (corporate's) reserve operation status and subscriber matters, arranges the operation instructions made by the user, and informs the asset management agency of the contents, examines the right to receive benefits, and Judgment and the like.

Models for defined-benefit retirement pensions include asset management retirement pensioners (asset management agencies) such as joint records management agencies, participating financial institutions (operation management agencies) that are management-related retirement pension companies, trust banks, life insurance and non-life insurance. ), And a product provider such as banking / securities / life insurance / anti-life insurance.

The role of each participating organization in Figure 1 is as follows.

The operation management agency 1) selects the management products and presents them to users, 2) provides information on the management products (Internet and call centers, etc.), 3) investment training (Internet and visiting training, etc.), 4) joins and introduces the system. Recommendation, 5) contracts and trade-offs for management-related business with companies, records management agencies, product providers, etc., 6) receipt of application for registration and institution registration, 7) receipt of various changes, 8) defined benefit, (B) collecting fees related to pension services (receiving commissions from commodity-providing organs and paying them to records management agencies, etc.); and 9) performing other business affairs.

Records Management Institution 1) Records, custody and notification of the basics of users (corporate), current status of reserves and subscribers, and 2) receipt, recording, preservation, and assets for the instructions of operation performed by users (corporate), etc. Notify the management institution, 3) record and manage the management asset accounts of each company, and 4) examine and determine the right to receive benefits.

The asset management agency shall be responsible for: 1) the establishment and management of accounts for the management of reserves, 2) the operation of receipt of contributions, 3) the operation of operations based on management instructions from offices and operations management agencies concerning the storage and management of reserves, 4) Pay the salary based on the payment review by the Records Management Institution, and 5) perform other administrative tasks necessary for proper performance in asset management.

The commodity providing institution performs the following tasks: 1) providing operational products, 2) providing operational and evaluation information on operational products.

The retirement pension user is a company, and the user utilizes the system of a joint records management center (RK center), which is a retirement pension record management institution, using the Internet.

The main tasks handled by the RK Center are 1) sales support for the retirement pension system design and sales support of the operation management organization consisting of participating financial institutions, and 2) operation linked to the RK center for the system operation and management of the operation management institution. Linkage to management agencies, 3) Web service business where companies inquire various system operation information and apply for benefits when a beneficiary occurs, 4) Periodic payment guidance, salary guidance, periodic financial settlement report and Record management task to record contract, system change, and 5) Common management task for system utilization and management and external access management.

1 of the respective institutions of FIG. 1 may be provided as the RK system configuration of FIG. 3, and other organizations may be provided as existing servers of each organization connected through the network with the RK system.

2A and 2B are functional block diagrams for explaining the work structure of the retirement pension operation method according to an embodiment of the present invention, which is a trial (1), a contract (new) (2), the company management (3) , Subscriber management (4), installment management (5), asset management (6), beneficiary management (7), financial settlement (8), termination (9), and other management (10) steps.

The trial (1) stage is a business stage for preparing an trial bill for a new application. New means signing a new pension system. The trial step 1 may include a new trial (FIG. 5), a system change trial (FIG. 6), a recalculation (FIG. 7), and a diagnosis (FIG. 8) steps.

The contract conclusion step (2) is a task of receiving a new contract document from a company and performing a contract procedure (Fig. 9). As a result of this contract, pension system operation management duties are started.

Corporate management (3) is a business stage that processes this information when the information of companies operating the retirement pension system is registered and changed. The company management (3) step is to change the company name (Fig. 10), change the company address (Fig. 11), change the name of the representative (Fig. 12), change the refund account (Fig. 13), change the employee representative (Fig. 14), business other information It may include the step of changing (FIG. 15), changing the corporate seal (FIG. 16).

The subscriber management step (4) is a business step of processing this information when the information of the retirement pension subscriber is registered and changed. The subscriber management step (4) includes subscriber change processing (Figure 17), additional subscription (Figure 18), salary update (Figure 19), subscriber information correction (Figure 20), in-system (between employers) movement (Figure 21), system Move (transfer) (Figure 22), move between systems (transfer) (Figure 23), leave / return (Figure 24), loss of membership (withdrawal) (Figure 25), create subscriber list (Figure 26), seize bonds Application (FIG. 27), loan information management (FIG. 28) may be included.

The installment management (5) step may include a payment guide (FIG. 29), an installment storage (FIG. 30), and a change in payment cycle (FIG. 31).

The asset management (6) phase includes pension wealth inquiry (Figure 32), operation method and ratio registration / change (Figure 33), switching (Figure 34), asset management agency pension asset transfer (Figure 35), purchase by installment (Figure 34). 36), the sale (Fig. 37), payment data linkage (Fig. 38) step, the sale of goods (Fig. 39), the purchase of goods (Fig. 40) may be included.

The beneficiary management (7) step is to check benefits (Figure 41), benefit application (lump sum) (Figure 42), benefit application (pension) (Figure 43), benefit payment delay (Figure 44), additional payment (lump sum) (Figure 45) ), Additional payment (pension) (Figure 46), pension payment (Figure 47), lump sum payment determination (Figure 48), real rights (deceased beneficiary) (Figure 49), beneficiary change due to death (Figure 50), beneficiary information Correction (Figure 51), Recipient List Creation (Figure 52), Decision List (Figure 53), Prescription (Figure 54), Tax Relations (Figure 55), Seizure Payment (Subscriber) (Figure 56), Seizure Payment (Creditor) (FIG. 57), an insolvency case process (FIG. 58) may be included.

In the financial settlement (8) step, operation management fee calculation (Figure 59), asset management fee calculation (Figure 60), financial settlement report (Figure 61), excess reserves returned (Figure 62), business year end settlement (Figure 63), Pension asset balance report preparation (FIG. 64), pension asset management status report preparation (FIG. 65) may be included.

The cancellation (9) step may include a cancellation inquiry (FIG. 66), termination (FIG. 67), and contract transfer (FIG. 68).

Other management (10) step may include the education management (FIG. 69), product management (FIG. 70).

Figure 3 shows the configuration of the retirement pension operation system according to a preferred embodiment of the present invention.

3 is a web-based system having a multi-tier (n-tier) structure for constructing a joint record management system (R / K system), particularly in the retirement pension management system of FIG.

The main target of the retirement pension joint record management system is the external server 106, which is responsible for the interface between the web server / WAS 102 for the application and each participating organization 108. And the DB server 104 to build the database.

In addition, the R / K system may include a development server 110 for system development, a backup server and a job management server 104 for overall system operation management.

Here, the DB server, WAS, external server may be provided as a partitioning configuration of one main operation server. In addition, two main operation servers can be configured and DB server, WAS, and external server can all be duplicated to provide high availability.

The interface with each participating organization 108 establishes a separate external server 106.

The interface types are online and file transfer. The online method can accommodate both Web Services using Simple Object Access Protocol (SOAP) and eXtensible Markup Language (XML), and existing TCP / IP or X.25 and Plain Text methods. File transmission and reception is established by applying the existing journaling system method, and when a journaling system is not available among participating organizations, a batch transmission system can be used.

In FIG. 3, between each of the component servers, or between them and the network may be connected to an L4 switch, a firewall, and a switching hub (S / H).

For the network configuration, referring to Figure 3, it can be connected to the Internet network using the existing financial settlement agency Internet network 100.

The network configuration for R / K system construction can basically utilize the existing network infrastructure, that is, the KFTC network infrastructure. L4 switches and switching hubs are introduced to connect to existing network infrastructure. In this case, the new network configuration may be provided in compliance with the network composition principle of the KFTC.

Since most KFTC network infrastructure is built at 100M level, it is necessary to support 100M for existing network connection and consider scalability to Giga level in the future. And, in the case of a newly configured network can support the Giga-class.

Server-to-server communication is performed by providing a bi-directional network interface for each server according to the KFTC's network composition principle. That is, if you need to communicate with web server or DB server like WAS, you need to add each Ethernet card to communicate with each server.

In addition to the existing network equipment support (100M support), as well as 100M support, the server's Ethernet Card can be equipped as a 100 / 1000M TX support model for future Giga-class support. New network components will be built at Giga level. The newly introduced network equipment and the Ethernet card of the server to be connected to the equipment may be provided as a 1000Base SX support model.

The network interface of the web server 102 connected to the existing Internet firewall and the WAS 102 connected to the DB Zone is equipped with a 100/1000 M TX supporting Ethernet card that can be extended to 1000M in the future. S / H (Switching Hub) supports Gigabit by adopting CISCO 3550 device from CISCO, for example, 1000Base-SX-enabled device, and web server and WAS network interface connected to 1000Base-SX-enabled Ethernet Card. It may be provided by mounting.

After the firewall in the DB area 104, a DB server, a backup server, and a job management server are connected. This network segment also utilizes the existing infrastructure, so each server is equipped with a 100 / 1000M TX capable Ethernet Card.

The external server 106 of the R / K system may also be connected through the external network 108 of the existing KFTC. In the case of an external firewall, a new one is introduced to protect external servers from the outside. The connection between the L4 and the external server connected to the new firewall is via Gigabit via a 1000Base-SX enabled Ethernet Card. In addition, since the external server is connected to the existing switch hub between the WAS 102 and the DB area 104, the external server is equipped with an Ethernet card supporting 100 / 1000M TX.

FIG. 4 illustrates the criteria for creating a figure used in the workflow of FIG. 5 or less. Hereinafter, the processing procedure will be described in detail based on the drawing creation criteria of FIG. 4.

Tables 1 to 4 below describe the definitions of terms to be used in the present invention.

Terms Explanation Membership period The period of service provided by the place of business after the establishment of the retirement pension and the period of work provided before the establishment of the retirement pension may also be the period of participation. Subscriber Workers who have joined the retirement pension or have set up an individual retirement account (IRA) Subscribers, etc. In the retirement pension, it refers to subscribers and managers. Loss of membership The subscriber who joins the retirement pension system is disqualified due to various reasons (expiration of retirement age, premature death, retirement). After loss, it will lead to charges, and in the case of DB, it will be excluded from the regular charges guide. Subscriber List It is a list of basics of workers belonging to workplaces with retirement pension. (Matters necessary for the name of the member, date of birth, acquisition of membership, date of loss, business name, and other benefits calculation) Cancel subscription A person who joins the retirement pension system cancels his / her membership for various reasons. If the month in which the date of loss falls is the same as the month in which the date of loss falls, it is said to be canceled. Individual Retirement Account (IRA) A savings account set up by a retirement pension service provider in order to accumulate and receive the amount received by the person who received the lump-sum benefit of the retirement benefit plan Continuous working period Period during which a company pays retirement charges by continuing to work for a company without taking a leave of absence or retirement. Contract transfer It refers to the transfer of pension assets between asset management agencies as the share of the asset management institution's pension assets is changed at the request of the corporation. Past Service Debt (PSL) Debt amount corresponding to working period before joining retirement pension-Amount by deducting the sum of the standard contribution and the present value of the standard contribution from the present value of the expected cost of salary Retirement Benefit Guarantee Act A law aimed at contributing to the stable retirement of workers by establishing the necessary matters for the establishment and operation of workers' retirement benefit plans. salary The benefit is paid when the conditions specified for pensioners or lump-sum beneficiaries are paid to workers under the retirement benefit system. There are two types of benefits: monthly pensions (old-age pensions and disability pensions) and lump-sum payments (withdrawal lump sums, obstacle payments, and lump-sum payments). Record management Recording, preservation, and notification of the names, addresses, standard benefits of other subscribers, other matters related to subscribers, etc. Notified to the asset management or operation management agencies instructed by the subscribers and their contents Record keeping agency Refers to an organization that manages all matters of subscribers, including receipt of records, custody, notification, and operation instructions, and notification to records and asset management agencies. Enterprise IRA In the case of a business using less than 10 regular workers, the employer is deemed to have set up a retirement benefit plan if the employer has agreed to the employee's representatives to set up individual retirement accounts. Card It is a basic repair table for calculating the levy, and an intermediate calculation process for calculating the retirement rate and promotion rate. Reference price It is the price calculated by the daily valuation of stocks, bonds, beneficiary certificates, etc., which is the standard price for asset valuation. Old age pension One of the pensions in retirement pensions. A pensioner can apply for benefits when he or she is 55 or older and has 10 years of eligibility.

Terms Explanation Collateral provision If the Minister of Labor recognizes that it is unavoidable to provide security such as homelessness for a non-homeowner, more than six months of care for a member or dependent, and other natural disasters, the subscriber shall secure the provision of his / her own assets as collateral for the loan. Says Supplementary fee Contribution calculated to pay salary for past service Levy The amount paid by employers and members who join the retirement pension plan Nonpayment Due to lack of balance, the original levy was not received. Levy refund It is the act of returning the amount equivalent to the amount paid. Lump sum The lump sum payment based on an application from a survivor, etc., in the case of the death of a subscriber or the like. Office of trust agency financial institution We say engine doing the next duties from business owner performing DB type pension. Office work about management of reserves Bank account related to contract about management of reserves, office work about custody of securities equivalent to others Product Provider Organizations presenting products for the management of retirement pension assets and managing the products Requirements In order to receive pensions and lump-sum payments, the pension must be paid to a member who is at least 55 years of age and 10 years of membership, in which case the pension must be at least 5 years. Lump sums are paid to members who do not meet the pension eligibility requirements or who wish to receive lump sum payments. Beneficiary A person who is entitled to receive retirement pension benefits. water tube Receiving the transfer of "personal assets" and "records of matters relating to subscribers" between the IRA pension and DC-type and DC-type pensions. Switching The process of transferring a pension asset of a product to another product in the asset management institution at the request of the company. Estimates The company's pension rules and employee rolls are used to calculate the appropriate levy for the company. Credit bureau An institution that manages and maintains the credit status of individuals and companies / nationals based on the credit scores of individuals and companies / nationals resulting from various financial activities such as loans and credit card use. Pension A fixed amount paid each year over a period of time or life Pension actuarial A repair organization that ensures that a large amount of pensions are paid fairly and reasonably over time, while keeping the actual burden of the levy as little as possible. To calculate the cash flow of pension products and various rates (death rate, refund rate, termination rate, etc.) Pension system A system that pays a certain amount of money every year for the security of the parties and survivors due to obstruction, old age, and death. A planned interest rate As of the end of December of the previous year, the lower of the last 12 months average yield and the last 36 months average yield of the 3-year KTB, 1.00 percentage points are added or subtracted

Terms Explanation Projected Unit Credit (PUC) Retention reserve calculated by calculating the present value of the current subscriber's total working period as the estimated benefit obligation as a ratio of the total working years to the corresponding working period. Operation Management Agency A person who is registered as a retirement pension business owner in order to introduce the management product and operation method to the customer and perform all operation management tasks from contract conclusion to maintenance (refer to Article 14 of the Employee Retirement Benefit Guarantee Act) Operation Management Introduce operation products and operation methods to customers, and support all tasks from contract conclusion to maintenance. Providing information on how to operate reserves and information for each user or subscriber, design pension plans and pensions, record, keep and notify reserve operation status, and the method of operation selected by the user or subscriber as provided in Article 16 (1); To deliver to retirement pensioners who carry out management duties, and other duties prescribed by Presidential Decree for the proper performance of management management tasks. Operating ratio DB-Investment ratio by product operated by the company DC-Operating ratio designated by the subscriber for stocks, beneficiary certificates, bonds, time deposits, insurance products, etc. Investment product It is product (method of operation) running with contribution paid so far. Return on investment Return on the product obtained through asset management Operating instructions When the user selects and decides the amount according to the product management method and operation ratio suggested by the management agency, the management agency instructs the asset management institution about the product operation method and operation ratio by using the RK system. Principle Sum of principal and interest Principle Guaranteeing principal and interest at maturity at specific rates Risky assets Assets determined by the Financial Supervisory Commission that investment risks are high among management methods Compared to the term deposits, stocks and derivatives are assets that are not guaranteed in the future and are likely to cause losses on investment principals (with relatively high VaR values). Escalation The transfer of records of matters pertaining to individual assets and subscribers between the IRA pension and DC pension, DC pension and DC pension. Lump sum One of the forms of levy. Recipients and their survivors, such as subscribers who meet the payment conditions, may receive all or part of the levy. certification achievement To join the retirement pension system and to qualify for the contribution. Asset Management Agency A person who registers as a retirement pensioner in order to perform asset management on an asset that is to be paid for by the employer of the retirement pension. (See Rule 14 of the Retirement Benefit Security Act) Asset Management Presidential Decree for the purpose of the establishment and management of accounts, the receipt of contributions, the storage and management of reserves, the implementation of the management instructions for reserves delivered by retirement pension companies, the payment of salaries, and other proper management of assets. Business to establish Disability burden It is one of the contributions of the retirement pension system, and the Retirement Pension Convention allows the recipient to receive all or part of it as a lump sum.

Terms Explanation Financial settlement It is to verify whether or not the actual reserve maintains a certain level of liability reserve at the end of each contract date or at the end of the business year. Financial method How to prepare resources to pay contribution such as pension or lump sum Reinvestment Investing an amount from an expired investment back into a product of the same class Mortgage The object provided by the creditor as collateral for the bond without transferring its possession from the debtor or a third party. savings Funds accumulated by the employer or the member incurred contributions to pay benefits when the reason for payment, such as retirement of the subscriber, occurs. How to reserve According to the management methods and standards prescribed by Presidential Decree. The management of reserves is based on the premise of operating with the products provided, and the change in the management method of reserves should be possible at least once each quarter. Normal Cost NC The amount paid to all employees to pay for the retirement pension during the period from joining the retirement pension until retirement. Middle withdrawal If the Minister of Labor admits that security is inevitable, such as purchase of a house, more than six months of care for a member or dependents, and other natural disasters, withdrawal should be allowed midway when the reasons prescribed by Presidential Decree arise. Payment instructions In the event that a member applies for benefits (lump sum, withdrawal, pensions, etc.), the joint records authority instructs the asset management agency to pay the member a specific amount. Diagnosis Based on the trial data, it is to forecast the number of people / salaries / retirement trends, reserves, expenses, and taxes for the future (20-30 years). Pledge Collateral received by the creditor from the debtor or a third party (the property guarantor) as collateral of the bond Responsibilities At the end of the fiscal year, the amount deducted the expected present value (deposited assets) of the contribution income from the present value of the estimated amount of expenses for salary (current amount to be accumulated). Handling Financial Institutions Organization that receives and manages various documents from subscribers and companies Lump-sum withdrawal It is a lump sum payment for leaving the retirement pension system. Total To add up the total membership period or expiration period Total Period Period that adds up IRA pension subscriber period and DC type pension subscriber period. For DB, the total period when the company transfers to IRA after retirement. Special contribution Charges calculated to cover the current reserve level to meet the minimum reserve level to ensure fiscal soundness Retirement benefit plan Retirement Payment System and Retirement Pension Plan Retirement Pensioners A person who has registered to perform retirement pension operation and asset management Retirement Pension Subscriber Period The period of time you are a member of the superannuation pension. The calculation shall be based on the month, and the calculation shall be made in this month from the month in which the qualification is obtained to the month before the month in which the qualification is lost. Average wage Average amount of wages paid over a period of time (mostly monthly) in a group Standard burden Contribution calculated for benefit payments for future service life flan A retirement pension agreement that a company has with retirement pensioners, which allows the company to have multiple plans at the same time Present value The value of the future, calculated as present. Also called the prefecture. Defined benefit retirement pension Retirement pension with a pre-determined level of benefit for workers Defined Contribution Retirement Pension Retirement pension, in which the level of contribution borne by the employer for the payment of the salary is determined in advance.

Hereinafter, with reference to the accompanying drawings the work flow of each step according to the work structure of the retirement pension operation method of FIGS. 2A and 2B.

5 is a workflow of the new trial phase.

A new trial is a task of calculating the contribution and preparing a trial report through a system design for a new contract application, and receives the company's retirement pension agreement, the list of employees, and the list of retirees for more than three years, and predicts the benefits of the subscribers The process of calculating the payment for this retirement benefit. In other words, to establish the financial plan of the retirement pension system, the future income and expenditures are presented by estimating the amount and timing of contributions and benefits and the interest income. The base rate to be used is determined according to the retirement allowance system and pension provision of the target company, and it is necessary to consider the request and financial stability of the company.

The work processing procedure for the work flow of FIG. 5 is shown in Table 5 below.

NO Task name Detailed business process One Estimation ① The enterprise shall provide the information necessary for the trial with the new trial request to the operation management agency. -Request for trial-List of employees-List of retirees for the past three years-Retirement pension agreement-Copy of business registration ② List of employees and list of retirees for the past three years Provided as a file using the media. (For this purpose, the operation management agency should provide the company with the necessary forms in advance.) ▶ Output name: trial request form, employee list, retirement benefit regulation, retirement employee's name in the last three years, retirement pension agreement, copy of business registration certificate 2 Enter customer information ① The management agency inputs company information for trial. -If necessary, register the necessary matter using internal / external company information. -Contact Information-Company Information 3 Employee / Retirement List Load ① The management agency loads the list of employees received from the company and the retirement roster data for the last three years. <Main contents>-Name of employee list, resident registration number, date of joining, employee status, standard salary, etc.-Retirement list name, resident registration number, date of employment, date of retirement, employee status, reasons for retirement 4 Employee / Retirement List Check / Revision ① The management agency reviews the loaded employee list and retiree list, and in case of error, requests the company to supplement the data. <Review>-Check subscriber's social security number. Resident number check Digit, date of birth, gender, etc.-Date of employment / date of resignation-Standard salary. Overtime salary check (minimum / maximum deposit check)-Number of retirees checked. Check the number of retirees by period (eg, whether the number of monthly retirees exceeds 2 times the average monthly retirees) 5 Employee List Confirmation ① The management agency shall confirm the list of employees and retirees whose inspection and revision have been completed to start the calculation. -If the list is not confirmed, the trial cannot be executed.

6 Institutional Design Consultation ① The management agency confirms and discusses the system design details by referring to the data received from the company. <Review>-Retirement benefit policy-Employment rule or labor agreement-Pay rule or wage rule-PSL amortization method 7 Drafting Design Input ① The management agency confirms and inputs the drafting details by referring to the data received from the company. <Input>-Retirement benefit rules-Employment rules or labor agreements-Pay rules or wage rules-PSL amortization method 8 Calculation of the number of employees / salary distribution ① Prepare a table of age and number of salary distribution for subscribers. ② Prepare a distribution table for retirees over the last three years. <Main Contents>-Age, years of service, standard salary, average number of retirees, number of employees 9 Standard model ① The pension actuary of the management management institution shall check the type of business, start-up date, number of subscribers, distribution of recent retirees, etc. Determine whether to write. -Model base rate is usually used when there are less than 300 employees. 10 Standard Subscriber Decision ① The management agency selects the most appropriate standard subscriber to calculate the base rate when preparing the base rate using the company's personnel / benefit distribution table. <Standard Subscriber Selection Criteria>-Except when subscribers are affected by the basic rate due to unusual matters such as midterm employment 11 Base rate calculation ① Estimated rate-Reasonablely determined based on long-term forecast of reserve operating income-Determined in consideration of the ability of the company to pay the levy's burden increase-Advice from experts such as pension actuaries, expected rate of retirement pension plan Use distribution statistics ② Predicted mortality rate-If there is no particular obstacle in pension finance, it is possible to use either of male and female mortality rates or a ratio of rational combination of male and female mortality rates. ③ Estimated withdrawal rate The estimated withdrawal rate is calculated by counting basic subscribers, new subscribers and withdrawals during the period by age, and the withdrawal rate based on performance is corrected by the rate indicating the withdrawal trend of the group. <Calculation procedure for expected withdrawal rate>-Prepare a statistical table of employees and retirees by year and age. -The premature withdrawal rate is calculated for each age based on the age distribution of the employees and retirees. -Calculation of correction withdrawal rate: Correction by 5 point moving average method is used.-If death retirement is not included, the expected death rate should be added. ④ Planned salary rate The planned salary rate is calculated by calculating the model salary from the lowest entry age to the final age in the calculation and using it as a salary index. -Calculation of compensation benefits The correction method includes the least-squares method.-Calculation of the pay index The pay index is calculated by dividing the adjusted pay for each age by the adjusted pay for the lowest age. -Reflecting wage base up 12 Base rate correction     -In principle, the base rate is not corrected in the direction of lowering the burden.-If the basis for determining that the burden calculated by the base rate calculated in the past is more than necessary is clear, the correction is also made in the direction of lowering the burden. Can be. -Even if the future forecast is set at the base rate in the direction of increasing burden, the base rate should be set while considering the validity based on the evidence provided by the employer. -If deemed necessary from the perspective of fiscal soundness in consideration of the performance, trends, stability or future trends of the withdrawal rate, there may be a discount or a premium on the planned withdrawal rate. (The discount rate on the withdrawal rate is when the withdrawal record tends to decrease, when the withdrawal record is unstable, and when there are many short-term employees such as temporary employment.) 13 Base Rate Confirmation ① In the management agency, the pension actuary reviews the base rate calculated on the basis of the data received from the company and decides it if it is reasonable. The base rate needs to be carefully reviewed because it is linked to the burden on the company's contributions and the fiscal soundness. 14 Financial method ① Choose one of the typical age and PUC methods. 15 Cardiographing (Specific) ① If the fiscal method is a specific age system, draw a card for the specific age. <Main contents of the table> Standard salary, expected rate of retirement, planned retirement rate, and planned benefit for a specific age 16 PNC output (specific) ① Calculate total PNC using cardinal table. 17 Calculation of Reserve Reserve (Specific) (1) Responsible reserve = present value of future payment expenditure-present value of future contribution income Responsible reserve is the amount deducted the present value of future contribution income from the present value of future payment expenditure. 18 PSL output (specific) ① Calculated according to the depreciation rate established to accumulate pension funds corresponding to the relative arms before each employee's retirement pension, based on the specified age 19 Individual Radiation Table (PUC) ① If the financial method is PUC, prepare a card for all subscribers. <Contents of the table> Years of service, standard salary, expected salary, scheduled retirement rate, estimated salary, etc. 20 PBO output (PUC) ① Calculate the PBO of the entire company after calculating the PBO for each person. <Calculation method>-Estimate the estimated pension benefit amount to be paid in the future, and measure the present value of pension benefit at the time of retirement-Set the benefit present value at the time of retirement by employee's working period according to the system Assignment. -Present value is measured by discounting pension benefit present value at the time of calculation. 21 PNC output (PUC) ① PNC is calculated based on the PBO calculated above. 22 PSL output (PUC) ① After calculating the PSL for each past service debt, calculate the PSL of the whole company. 23 Calculation report ① A trial report is prepared as a result of the trial request requested by the company. <Materials of Trial Report>-PNC Amount-PSL Amount-Basic Rate Information ▶ Product Name: Estimation Report 24 Whether to run diagnosis ① The management agency decides whether to perform the diagnosis. 25 Diagnostic treatment ① The management agency conducts the diagnosis. Run Diagnostics Note 26 Calculation result and dispatch ① The operation management agency prepares and sends the calculation report, the system design details, and the long-term prediction sheet to the enterprise. 27 Estimation Results ① The company reviews the report after receiving the trial report, institutional design details, and long-term forecast sheets from the management agency. In case of any abnormalities or changes in the drafting design, the management agency requests this to ensure that the calculation is done correctly. 28 Change of system ① The enterprise shall ask the operation management agency to reflect any changes in the system. 29 Estimation ① The operation management agency shall send the trial report to the company and confirm it with the company if there is no abnormality.

6 is a work flow of the system change trial stage.

If a company's retirement pension system is changed and the company requests the system change calculation, the recalculation is performed to reflect the system change history.

Business processing procedures for the business flow of FIG. 6 are shown in Table 6 below.

NO Task name Detailed business process One System change request ① The enterprise shall ask the operation management agency to reflect any changes in the system. ▶ Product name: Request for change of system, Retirement pension agreement 2 Request for Change of System ① The management agency receives the system change request form requested by the enterprise. ② Check for changes in the retirement pension agreement. 3 System change registration ① The management agency confirms and inputs the retirement pension system details by referring to the data received from the company. <Input>-Retirement benefit rules-Employment rules or labor agreements-Pay rules or wage rules-PSL amortization method 4 Calculation of the number of employees / salary distribution ① Prepare a table of age and number of salary distribution for subscribers. ② Prepare a distribution table for retirees over the last three years. <Main Contents>-Age, years of service, standard salary, average number of retirees, number of employees 5 Standard model ① The pension actuary of the management management institution shall check the type of business, start-up date, number of subscribers, distribution of recent retirees, etc. Determine whether to write. 6 Standard Subscriber Decision ① The management agency selects the most appropriate standard subscriber to calculate the base rate when preparing the base rate using the company's personnel / benefit distribution table. <Standard Subscriber Selection Criteria>-Except when subscribers are affected by the basic rate due to unusual matters such as midterm employment

7 Base rate calculation ① Estimated interest rate-Reasonablely determined based on long-term forecast of reserve operating income-Determined in consideration of the ability of insurance companies to pay premium increase-Advice from experts such as pension actuaries, expected interest rate of retirement pension plan Use distribution statistics ② Predicted mortality rate-If there is no particular obstacle in pension finance, it is possible to use either of male and female mortality rates or a ratio of rational combination of male and female mortality rates. ③ Estimated withdrawal rate The estimated withdrawal rate is calculated by counting basic subscribers, new subscribers and withdrawals during the period by age, and the withdrawal rate based on performance is corrected by the rate indicating the withdrawal trend of the group. <Calculation procedure for expected withdrawal rate>-Prepare a statistical table of employees and retirees by year and age. -The premature withdrawal rate is calculated for each age based on the distribution of age by employee and retiree in the statistical table. -Calculation of correction withdrawal rate: Correction by 5 point moving average method is used.-If death retirement is not included, the expected death rate should be added. ④ Planned salary rate The planned salary rate is calculated by calculating the model salary from the lowest entry age to the final age in the calculation and using it as a salary index. -Calculation of compensation benefits The correction method includes the least-squares method.-Calculation of the pay index The pay index is calculated by dividing the adjusted pay for each age by the adjusted pay for the lowest age. -Reflecting wage base up 8 Base rate correction     -In principle, the premium rate is not corrected in the direction of lowering premiums.-However, if the basis for deciding that premiums calculated by the base rate calculated in the past is more than necessary is clear, it is also corrected in the direction of lowering premiums. Can be. -Even if the future rate is set as the base rate in the direction of increasing premiums, the base rate should be set considering the validity based on the evidence provided by the employer. -If deemed necessary from the perspective of fiscal soundness in consideration of the performance, trends, stability or future trends of the withdrawal rate, there may be a discount or a premium on the planned withdrawal rate. (The discount rate on the withdrawal rate is when the withdrawal record tends to decrease, when the withdrawal record is unstable, and when there are many short-term employees such as temporary employment.) 9 Base Rate Confirmation ① In the management agency, the pension actuary reviews the base rate calculated on the basis of the data received from the company and decides it if it is reasonable. The base rate needs to be carefully reviewed because it is linked to the burden of the company's installments and to ensuring fiscal soundness. 10 Financial method ① Choose one of the typical age and PUC methods. 11 Cardiographing (Specific) ① If the fiscal method is a specific age system, draw a card for the specific age. <Main contents of the table> Standard salary, expected rate of retirement, planned retirement rate, and planned benefit for a specific age 12 PNC output (specific) ① Calculate the total PNC of the company using the card. 13 Calculation of Reserve Reserve (Specific) ① Reserve for reserve = present value of future payment expenditure-present value of future premium income Responsible reserve is the amount deducted the present value of future premium income from the present value of future benefit expenditure. 14 Asset calculation (specific) ① Calculate the accumulated assets. 15 Calculation of special payment / surplus (specific) ① Find the difference between the accumulated assets and the liability reserve. Special Amount = Reserve Reserve-Reserved Asset (Reserve Reserve> Reserve Asset) Surplus = Reserved Asset-Reserve Reserve (Reserve Reserve <Reserve Asset) 16 Individual Radiation Table (PUC) ① If the fiscal method is PUC, prepare a card for all subscribers <Main contents of the card> Years of service, standard salary, planned salary rate, scheduled retirement rate, scheduled salary, etc. 17 PBO output (PUC) ① Calculate the PBO of the entire company after calculating the PBO for each person. <Calculation method>-Estimate the estimated pension benefit amount to be paid in the future, and measure the present value of pension benefit at the time of retirement-Set the benefit present value at the time of retirement by employee's working period according to the system Assignment. -Present value is measured by discounting pension benefit present value at the time of calculation. 18 PNC output (PUC) ① PNC is calculated based on the PBO calculated above. 19 Asset Output (PUC) ① Calculate the accumulated assets. 20 Special installment / surplus calculation (PUC) ① Find the difference between the accumulated assets and the liability reserve. Special Amount = Reserve Reserve-Reserved Asset (Reserve Reserve> Reserve Asset) Surplus = Reserved Asset-Reserve Reserve (Reserve Reserve <Reserve Asset) 21 Recalculation Report ① Prepare an estimating report as a result of the estimating request requested by the company <Materials of the estimating report> 22 Whether to run diagnosis ① The management agency decides whether to perform the diagnosis. 23 Diagnostic treatment ① The management agency conducts the diagnosis. Run Diagnostics Note 24 Calculation result and dispatch ① The operation management agency prepares and sends the calculation report, the system design details, and the long-term prediction sheet to the enterprise. 25 Estimation Results ① The company reviews the report after receiving the trial report, institutional design details, and long-term forecast sheets from the management agency. In case of any abnormalities or changes in the drafting design, the management agency requests this to ensure that the calculation is done correctly. 26 Change of system ① The enterprise shall ask the operation management agency to reflect any changes in the system. 27 Estimation ① The operation management agency shall send the trial report to the company and confirm it with the company if there is no abnormality.

7 is a workflow of the recalculation step.

Recalculation is the process of modifying the levy by changing the basis rate (retirement rate, upgrade rate, mortality rate, etc.) and contracts on a regular basis or as necessary to promote the balance and soundness of the retirement pension system. .

The basic rate is calculated based on the actual status of the target group. However, the actual rate fluctuates due to changes in the economic environment and the company's internal sector.

In addition, it is necessary to recalculate the finances from time to time when a significant change in the situation related to the target group is expected or when a company requests a system change.

Recalculations may be made for regular recalculations, for example, on the date of receipt of the contract every five years. In the case of temporary recalculation, it can be carried out in case of sudden change of pension finance, such as system change.

The work processing procedure for the work flow of FIG. 7 is shown in Table 7 below.

NO Task name Detailed business process One Recalculation request ① The enterprise shall request recalculation if necessary. ▶ Output Name: Recalculation Request Form, Employee List, Retiree for the past 3 years 2 Selected as regular calculation target ① The Joint RK Center will select the target companies () days before the company reaches its contractual date of every five years. 3 Recalculation Request ① The management agency receives the recalculation request form from the enterprise and reviews the necessary documents. 4 Additional subscriber ① Renew and register the subscriber list (additional subscriber / retiree, etc.) for recalculation.

5 Calculation of the number of employees / salary distribution ① Prepare a table of age and number of salary distribution for subscribers. ② Prepare a distribution table for retirees over the last three years. <Main Contents>-Age, years of service, standard salary, average number of retirees, number of employees 6 Standard model ① The pension actuary of the management management institution shall check the type of business, start-up date, number of subscribers, distribution of recent retirees, etc. Determine whether to write. 7 Determination of Standard Membership Age ① When the management agency prepares the base rate using the company's personnel / benefit distribution table, it selects the most appropriate standard age for calculating the base rate. <Standard Age Selection Criteria>-Excludes subscribers who have an unusual effect on their base rate 8 Base rate calculation ① Estimated interest rate-Reasonablely determined based on long-term forecast of reserve operating income-Determined in consideration of the ability of the company to pay the levy's burden increase-Advice from experts such as pension actuaries Use of distribution of expected rate of retirement pension system ② Planned mortality rate-If there is no particular obstacle in the pension finance, it is possible to use either of male and female mortality rates or a ratio of rational combination of male and female mortality rates. . ③ Estimated withdrawal rate The estimated withdrawal rate is calculated by counting basic subscribers, new subscribers and withdrawals during the period by age, and the withdrawal rate based on performance is corrected by the rate indicating the withdrawal trend of the group. <Calculation procedure for expected withdrawal rate>-Prepare a statistical table of employees and retirees by year and age. -The premature withdrawal rate is calculated for each age based on the distribution of age by employee and retiree in the statistical table. -Calculation of correction withdrawal rate: Correction by 5 point moving average method is used.-If death retirement is not included, the expected death rate should be added. ④ Estimated salary rate The estimated salary rate is calculated by calculating the model salary from the lowest entry age to the final age in the calculation and using it as a salary index. <Expected salary calculation procedure>-Calculation of average salary The average salary is calculated by the average salary by age. -Calculation of compensation benefits The correction method includes the least-squares method.-Calculation of the pay index The pay index is calculated by dividing the adjusted pay for each age by the adjusted pay for the lowest age. -Reflecting wage base up 9 Base rate correction     -In principle, the premium rate will not be corrected in the direction of lowering premiums.-However, if there is clear evidence that the burden calculated by the base rate calculated in the past is more than necessary, the premium will also be adjusted in the direction of lowering premiums. Can be. -Even if the future forecast is set at the base rate in the direction of increasing burden, the base rate should be set while considering the validity based on the evidence provided by the employer. -If deemed necessary from the perspective of fiscal soundness in consideration of the performance, trends, stability or future trends of the withdrawal rate, there may be a discount or a premium on the planned withdrawal rate. (In case of discounting on the withdrawal rate, when the withdrawal record tends to decrease, when the withdrawal record is unstable, and when there are many short-term employees such as temporary employment) 10 Base Rate Confirmation ① In the management agency, the pension actuary reviews the base rate calculated on the basis of the data received from the company and decides it if it is reasonable. The base rate needs to be carefully reviewed because it is linked to the burden on the company's contributions and the fiscal soundness. 11 Financial method ① Choose one of the typical age and PUC methods. 12 Cardiographing (Specific) ① If the fiscal method is a specific age system, draw a card for the specific age. <Main contents of the table> Standard salary, expected rate of retirement, planned retirement rate, and planned benefit for a specific age 13 PNC output (specific) ① Calculate the total PNC of the company using the card. 14 Calculation of responsibility reserve (specific) (1) Responsible reserve = present value of future payment expenditure-present value of future contribution income Responsible reserve is the amount deducted the present value of future contribution income from the present value of future payment expenditure. 15 Asset calculation (specific) ① Calculate the accumulated assets. 16 Calculation of special payment / surplus (specific) ① Find the difference between the accumulated assets and the liability reserve. Special Amount = Reserve Reserve-Reserved Asset (Reserve Reserve> Reserve Asset) Surplus = Reserved Asset-Reserve Reserve (Reserve Reserve <Reserve Asset) 17 Individual Radiation Table (PUC) ① If the fiscal method is PUC, prepare a card for all subscribers <Main contents of the card> Years of service, standard salary, planned salary rate, scheduled retirement rate, scheduled salary, etc. 18 PBO output (PUC) ① Calculate the PBO of the entire company after calculating the PBO for each person. <Calculation method>-Estimate the estimated pension benefit amount to be paid in the future, and measure the present value of pension benefit at the time of retirement-Set the benefit present value at the time of retirement by employee's working period according to the system Assignment. -Present value is measured by discounting pension benefit present value at the time of calculation. 19 PNC output (PUC) ① PNC is calculated based on the PBO calculated above.

20 Asset Output (PUC) ① Calculate the accumulated assets. 21 Special installment / surplus calculation (PUC) ① Find the difference between the accumulated assets and the liability reserve. Special Amount = Reserve Reserve-Reserved Asset (Reserve Reserve> Reserve Asset) Surplus = Reserved Asset-Reserve Reserve (Reserve Reserve <Reserve Asset) 22 Recalculation Report ① Prepare an estimating report as a result of the estimating request requested by the company <Materials of the estimating report> 23 Whether to run diagnosis ① The management agency decides whether to perform the diagnosis. 24 Diagnostic treatment ① The management agency conducts the diagnosis. 25 Calculation result and dispatch ① The operation management agency prepares and sends the calculation report, the system design details, and the long-term prediction sheet to the enterprise. 26 Estimation Results ① The company reviews the report after receiving the trial report, institutional design details, and long-term forecast sheets from the management agency. In case of any abnormalities or changes in the drafting design, the management agency requests this to ensure that the calculation is done correctly. 27 Change of system ① The enterprise shall ask the operation management agency to reflect any changes in the system. 28 System change registration ① The management agency confirms and inputs the retirement pension system details by referring to the data received from the company. <Input>-Retirement benefit rules-Employment rules or labor agreements-Pay rules or wage rules-PSL amortization method 29 Estimation ① The operation management agency shall send the trial report to the company and confirm it with the company if there is no abnormality.

8 is a workflow of the diagnostic step.

The diagnostic system utilizes a calculation function that calculates the contribution based on the base rate to predict the future of the pension system, including the composition of employees, the amount of severance payments and the retirement pension system, and analyze the liquidity of the severance payments and the leveling effect of the pension system. It is a system that analyzes the expected effects of corporate accounting by identifying the impact on corporate accounting expenses and retirement fund preparation.

The work processing procedure for the work flow of FIG. 8 is shown in Table 8 below.

NO Task name Detailed business process One Diagnostic request ① Request at the same time as calculation of levy. However, if you wish to conduct retirement checkup only at the request of the group, please request it by () days before the day when the diagnosis result report is required. 2 Diagnostic Request ① The operation management agency receives the diagnosis request form when the company requests only the diagnosis. In the case of simultaneous trials, substitute the trial request form. 3 Diagnosis related basic data registration ① The management agency inputs the diagnosis-related data according to the characteristics of the company. <Main contents>-New recruitment size every year-Age and standard salary for new recruitment-Retirement benefit payment rate, etc. 4 Run diagnostic ① Diagnosis is carried out using basic data related to diagnosis and trial results. 5 Diagnostic Report ① Execute diagnosis using basic diagnosis data and trial result and prepare a diagnosis report. <Major Report> Long-term Forecast Report-Employee Composition by Age-Number of Employees by Year-Trend of Retirement Allowances by Year-Report Trend-Tax Income Statement, etc. ▶ Output Name: Long-term Forecast Report, Accounting Effect Analysis Report 6 Send Diagnostic Report ① Send the diagnostic report to the company. If proceeding at the same time as the trial, it shall be sent as the trial result. 7 Receive Diagnostic Report ① The enterprise receives the diagnosis report from the operation management agency.

9A to 9D illustrate a work flow of a contract conclusion step.

Regarding the defined benefit type retirement pension system, the company calculates a new request related to the contract in consultation with the company and the retirement pension company, concludes a management management consignment agreement, and enters into an agreement for payment of the initial contribution. to be.

Work processing procedures for the work flow of FIGS. 9A to 9D are shown in Tables 9A to 9D. 9D is a task of registering additional information of company information registered at the time of trial.

NO Task name Detailed business process One Pension agreement ① The enterprise prepares pension agreement with the cooperation of the operation management agency. ▶ Output Name: Pension Agreement 2 Report of pension agreement (1) An enterprise shall apply for approval of the written pension agreement to the Labor Department. ▶ Name of output: Application for approval (regulation approval application, pension agreement, documents indicating the number of subscribers, documents showing the basics of benefit design, documents showing the basics of payment calculation, documents on asset management, copies of labor agreements, retirement allowances, etc.) Regulations, Documents on the Scope of Retirement Allowance System, Agreement of Labor Agreement) 3 Pension Agreement Approval Repair ① The Ministry of Labor checks the contents of the notification documents received from the company and performs the report repair procedure. ② The approved pension agreement shall be sent to the company. -The Minister of Labor shall promptly notify the enterprise of any reported repair or approval of the defined benefit pension plan, or of the report repair or approval of the change of the agreement. ▶ Output Name: Approved Repair Pension Agreement 4 Document storage ① The company shall check the contents of the approved repair pension agreement approved by the Ministry of Labor. ② The enterprise keeps the approved repair pension agreement. 5 Agreement contents ① The management agency shall support the company's retirement pension agreement. ② Inform the company of the results of the calculation. ③ Determine the operation method in consultation with the company. ④ Determine the asset management institution in consultation with the company. ⑤ Check whether the system reflects the retirement pension provision. ⑥ Discuss other agreements. 6 Contract Document Preparation ① The management agency prepares the contract documents to conclude the contract. ▶ Output Name: Application for deposit transaction, other attached documents 7 Agreement contents (1) The asset management institution shall discuss the contents of the contract for the conclusion of the asset management entrustment contract based on the retirement pension provision drafted by the company and the estimate information. 8 Contract Document Preparation ① The asset management agency shall prepare a contract document for the conclusion of the asset management consignment contract with the enterprise.

9 New Request ① An enterprise shall make a new request to the operation management institution, attaching necessary documents such as an approved and repaired pension agreement, a list of employees, and a method of operation. ② The operation management agency checks the documents received from the enterprise, requests the undocumented documents from the enterprise if there are any incomplete documents, and processes the new request when the necessary documents are completed. ▶ Product name: Copy of pension agreement, employee list, new application 10 Copy processing decision information ① The person in charge of the new operation of the operation management agency shall copy the retirement pension contract determined in the trial to the RK center. -Group Information-System Information-Subscriber List ② Give a unique contract number for the retirement pension contract. 11 Registration of management agency ① If there is more than one management agency under a joint acquisition agreement, the town management agencies shall be registered. -Registered Contents Management Institution Code, Membership Acquisition Rate ▶ Product Name: Agreement on Joint Acquisition Agreement 12 Asset Management Agency Registration ① Register the asset management agency code corresponding to the operation management agency. ② Even if there are multiple asset management institutions under a joint acquisition agreement, register the asset management institution code corresponding to the operation management institution. ▶ Output Name: Approved Repair Pension Agreement 13 Company data registration ① Enter additional information of registered company in the calculation. -Clerk Information-Return Account Information-Employee Representative Information-Contact Information 14 Employee List Ambassador ① Confirm whether there is any change in the registered employee list. ② If there is a change compared to the subscriber list at the time of finalizing the decision, decide whether to reflect the change. ▶ Product Name: Employee List 15 List of Changes ① Subscriber changes added or canceled compared to subscriber list at the time of trial are reflected. ② If there is an adder at the time of new request, the installment for the adder is calculated. 16 Issuance of Contract and Additional Agreement ① Prepare a contract and issue an additional agreement with the information registered in the RK center. ② The management agency shall send the completed contract and the additional agreement issued to the company for seal. ③ Confirm and keep the contract and additional agreement. ▶ Product Name: Additional Agreement, Contract 17 First installment request form ① Prepare a first payment request form based on the confirmed subscriber list. ▶ Name of product: First payment request form, first payment statement 18 Acceptance of first payment request for contract and additional agreement ① The enterprise shall receive the contracts and additional agreements sent from the management agency. ② The enterprise receives the first installment deposit request form.

19 Sending first installment payment instruction ① The company deposits the first installment. ② The enterprise shall send the management instruction on the operation method and ratio to the operation management agency. 20 Confirmation and Storage of Contract, Additional Agreement ① The enterprise shall confirm and seal the contract, additional agreement, and first payment request from the management agency. ② The enterprise shall keep the contract and the additional agreement. 21 Register and change the operation method and ratio ① Register and change the operation method and ratio decided by the company. ② Register the product provider that the operation method belongs to. ③ Transfer the deposit details for each product to the asset management agency and the product provider based on the registered operation method and ratio. ▶ Product Name: Operation Instruction 22 Drawing up and signing management management consignment contract ① The management agency prepares and signs a contract with the enterprise for management management. ② Send a copy of the written management management consignment contract to the asset management institution. ▶ Output: Management management consignment contract 23 Prepared and signed a contract for asset management ① The asset management agency shall prepare and sign an asset management consignment contract with the enterprise. ② A copy of the written asset management entrustment agreement is sent to the operation management agency. ③ The asset management institution opens an account book and prints the first deposit deposit. 24 Contract ① The management agency shall receive a copy of the asset management consignment agreement sent to the asset management institution and sign it with the management management consignment agreement. 25 Send deposit information ① The asset management institution sends the first payment details paid by the company to the RK center. ▶ Product Name: Full text of deposit, notice of deposit 26 Document storage ① The asset management institution shall confirm and keep the asset management consignment agreement and the operation management consignment agreement sent from the operation management agency. 27 Contract ① The manager in charge of the operation management agency completes the check of contract documents for the retirement pension contract. (2) The completion of the contract for the retirement pension contract will result in the contract status from the new treatment to the maintenance contract. ③ Confirm the information related to the contract with the asset management agency. (Contract date, etc.) ▶ Output name: Contract conclusion screen 28 Send to Enterprise ① The operation management agency issues a subscriber list and confirmation of subscription and sends it to the company. ▶ Product Name: Subscriber List, Subscription Confirmation 29 Receive deposit information ① The RK Center receives the company's first deposit deposit from the asset management institution. ▶ Product Name: Deposit Details 30 Purchase by installment and collection ① The operation instruction is given for the amount of the first payment. 31 Document storage ① The management agency shall keep the subscriber list and subscription confirmation from the company. 32 Document storage ① The company shall confirm and keep the subscriber list and subscription confirmation sent to the operation management agency.

NO Task name Detailed business process One Corporate Information Submission ① The sales manager of the operation management agency receives the company information documents necessary to operate the retirement pension system from the company. ▶ Name of output: Corporate registered copy (business registration certificate), company account information document, employee representative document, office worker document, company contact document 2 Company Information Registration Processing ① The management agency shall register the company's information based on the documents received from the company. ② The management agency sends the registered company information to the asset management agency. 3 Company Information Registration ① The asset management agency receives corporate information from the operation management agency. ② It is determined by the asset management institution whether or not to register the sent company information manually or batch job. ▶ Product Name: Company Information

10 is a workflow of the company name change step.

When the name of the company operating the pension system is changed, this work is reflected.

The work processing procedure for the work flow of FIG. 10 is shown in Table 10 below.

NO Task name Detailed business process One Company name change application ① The enterprise shall prepare a change application form for notification of the change of company name and send it to the operation management institution together with a copy of the company registration certificate and a corporate seal certificate. ② In case of filing the pension agreement report by the management agency, two copies of the application documents are required. ▶ Product name: Application for re-change, copy of business registration certificate, certificate of corporate seal, power of attorney, identification card of applicant 2 Document inspection ① The person in charge of the operation management agency receives the documents and checks them. ② If there is insufficient document preparation, contact company to supplement. 3 Company name change ① The manager in charge of the operation management agency shall change the company name based on the change application form. ② Print and store the changed company name. 4 Pension agreement ① The management agency shall correct the name of the company in the pension agreement and send it to the company. ▶ Output Name: Corrected pension agreement 5 Pension agreement storage ① The enterprise shall check and keep the revised pension agreement sent from the operation management institution. 6 Report of company name change (1) An enterprise shall report a change of company name and report it to the Ministry of Labor along with the pension agreement. 7 Document verification and storage ① The Ministry of Labor receives, checks and stores the declaration documents from the company. 8 Company name change ① The asset management agency shall change the company name received from the operation management agency. ▶ Product name: Company name change

11 is a business flow of the company address change step.

When the address of the company operating the pension system changes, this work is reflected.

The work processing procedure for the work flow of FIG. 11 is shown in Table 11 below.

NO Task name Detailed business process One Application for change of company address ① If the company's address specified in the pension agreement changes, the company shall send documents and applications to the management agency to prove it. ② In case of filing the pension agreement report by the management agency, two copies of the application documents are required. ▶ Name of product: Application for change, corporate seal certificate, certified copy of register, copy of business registration certificate, power of attorney, identification of applicant 2 Document inspection ① The person in charge of the operation management agency receives the documents and checks them. ② If there is insufficient document preparation, contact company to supplement. 3 Company address change ① The clerk in charge of the operation management agency handles the change of company address based on the change application form. ② Print and store the changed company address. ▶ Product Name: Change of company address 4 Pension agreement ① The management agency shall correct the company's address in the pension agreement and send it to the company. ▶ Output Name: Corrected pension agreement 5 Pension agreement storage ① The enterprise shall check and keep the revised pension agreement sent from the operation management institution. 6 Report of change of address (1) An enterprise shall report a change of company address and report it to the Ministry of Labor along with the pension agreement. 7 Document verification and storage ① The Ministry of Labor receives, checks and stores the declaration documents from the company. 8 Company address change ① The asset management agency changes the company address received from the operation management agency. ▶ Output Name: Changed company address 9 Company address change (web route) ① A company can change the company address (postal address) by accessing the RK center's corporate site using the ID & PW provided by the RK center. ▶ Output Name: Company Address Change Processing Screen

12 is a workflow of a representative name change step.

When the representative of the company operating the pension system is changed, this work is reflected.

Work processing procedures for the work flow of FIG. 12 are shown in Table 12 below.

NO Task name Detailed business process One Representative name change application ① The company shall prepare a notice of change of representative name and send it to the management agency with a copy of the register. ② In case of filing the pension agreement report by the management agency, two copies of the application documents are required. ▶ Product name: Application for change, business registration certificate, corporate seal certificate, power of attorney, applicant's ID card 2 Document inspection ① The person in charge of the operation management agency receives the documents and checks them. ② If there is insufficient document preparation, contact company to supplement. 3 Representative name change ① The manager in charge of the operation management agency shall change the name of the representative on the basis of the change application form. ② Print the details of the representative name change processing and keep it. 4 Pension agreement ① The management agency shall correct the name of the representative in the pension agreement and send it to the company. ▶ Output Name: Corrected pension agreement 5 Pension agreement storage ① The enterprise shall check and keep the revised pension agreement sent from the operation management institution. 6 Report Change of Representative Name ① An enterprise shall prepare a notification of change of representative name and report it to the Ministry of Labor along with the pension agreement. 7 Document verification and storage ① The Ministry of Labor receives, checks and stores the declaration documents from the company. 8 Change of representative name ① The asset management agency shall change the name of the representative received from the operation management agency. ▶ Product name: Representative name change

13 is a business flow of the refund account change step.

It is a task that reflects this when a return account of a company operating a pension system is changed.

The work processing procedure for the work flow of FIG. 13 is shown in Table 13 below.

NO Task name Detailed business process One Application for change of refund account ① The company prepares an account change notice and sends it to the operation management agency. ▶ Product Name: Application for Change of Returned Account 2 Document inspection ① The person in charge of the operation management agency receives the documents and checks them. ② If there is insufficient document preparation, contact company to supplement. 3 Change Return Account ① The manager in charge of the operation management agency shall handle the change of return account based on the change application form. ② Print and keep the details of the refund account change processing.

14 is a workflow of an employee representative change step.

When a representative of an employee of a company operating a pension system changes, it is a task that reflects this content.

The work processing procedure for the work flow of FIG. 14 is shown in Table 14 below.

NO Task name Detailed business process One Change employee representative ① The enterprise prepares and sends an employee representative change notice to the management agency. ② In case of filing the pension agreement report by the management agency, two copies of the application documents are required. ▶ Name of product: Application form for registration and change of employee representative, copy of identification card of employee representative, certificate of union report (agreement for designation of majority of employees) 2 Document inspection ① The person in charge of the operation management agency receives the documents and checks them. ② If there is insufficient document preparation, contact company to supplement. 3 Change employee representative ① The manager in charge of the operation management agency shall process the employee representative change based on the application for change. ② Print and keep the details of employee representative change processing. 4 Pension agreement ① The management agency shall correct the employee representative column of the pension agreement and send it to the company. ▶ Output Name: Corrected pension agreement 5 Pension agreement storage ① The enterprise shall check and keep the revised pension agreement sent from the operation management institution. 6 Report on change of employee representative (1) An enterprise shall prepare a change report on employee representatives and report it to the Ministry of Labor along with the pension agreement. 7 Document verification and storage ① The Ministry of Labor receives, checks and stores the declaration documents from the company. 8 Change employee representative ① The asset management agency shall process the change of employee representatives received from the operation management agency. ▶ Product Name: Change of employee representative

15 is a business flow of the operator other information change step.

This is a task that reflects this information when the business information of companies operating the pension system changes.

The work processing procedure for the work flow of FIG. 15 is shown in Table 15 below.

NO Task name Detailed business process One Company information change application ① The enterprise prepares and sends a notice of change of business information to the operation management agency. ② Other information Office manager, telephone number, fax number, e-mail address ▶ Product name: Application for change of business information 2 Document inspection ① The person in charge of the operation management agency receives the documents and checks them. ② If there is insufficient document preparation, contact company to supplement. 3 Change business information ① The manager in charge of the operation management agency shall process the business information change based on the change application form. ② Print and store the details of the business owner's other information changes.

16 is a business flow of the corporate seal change step.

When the seal of the company operating the pension system changes, this work is reflected.

The work processing procedure for the work flow of FIG. 16 is shown in Table 16 below.

NO Task name Detailed business process One Application for Change of Corporate Seal ① The enterprise shall prepare and send a notification of the change of the corporate seal to the operation management institution. ② In case of filing the pension agreement report by the management agency, two copies of the application documents are required. ▶ Product name: Application for change, business registration certificate, corporate seal certificate, power of attorney, applicant's ID card 2 Document inspection ① The person in charge of the operation management agency receives the documents and checks them. ② If there is insufficient document preparation, contact company to supplement. 3 Corporate seal change information registration ① The manager in charge of the operation management agency shall process the change of the corporate seal on the basis of the application for change. 4 Pension agreement ① The management agency shall correct the employee representative column of the pension agreement and send it to the company. ▶ Output Name: Corrected pension agreement 5 Pension agreement storage ① The enterprise shall check and keep the revised pension agreement sent from the operation management institution. 6 Notification of Change of Corporate Seal (1) An enterprise shall prepare a notification of change of personal seal and report it to the Ministry of Labor along with the pension agreement. 7 Document verification and storage ① The Ministry of Labor receives, checks and stores the declaration documents from the company. 8 Corporate Seal Change Notification (1) The asset management agency receives information on the change transaction of the corporate seal from the management authority. ▶ Product name: Specialized in corporate seal change transaction

17 is a workflow of the subscriber change processing step.

The base benefit may be changed for registration for employees who newly meet the eligibility criteria for additional subscriptions specified in the contract (or ancillary agreement) or for system subscribers who use the salary to calculate payments and benefits. It is to reflect the contents at the time.

The notice will be sent to the company (e.g. once or twice a year) for renewal of the subscriber list one month before the contract acceptance date or settlement date.

Changes in the base salary should be reflected at the company's request as a change based on upgrade, salary or inflation rate. Additional subscriptions can be received at the company's request from time to time.

Work processing procedures for the work flow of FIG. 17 are shown in Table 17 below.

NO Task name Detailed business process One Send subscriber change letter ① The RK Center shall send a letter of change of membership to the company one month before the contract acceptance date or the settlement date. -In principle, notice should be sent to the operation management agency when the invitation is sent. 2 Fill out the subscriber list and change application form ① The company receives and confirms the subscriber change notice.-Additional subscription: The new subscription confirms the eligibility and entitlement in the contract (or ancillary agreement). ② The subscriber list is prepared. Make a list of subscribers (make a data file for the created data) ③ Fill out a change application form including the following information-Application for additional subscribers (number of people, subscription date)-Application for salary change (number of employees, salary change) Reason and date of change) ③ Send the subscriber list and the change application form to the management agency within the period indicated in the invitation letter ▶ Product name: Change application form, subscriber list

3 Document submission, review ① The management agency reviews the documents after receiving the change application form and the list of subscribers sent by the company. (If there are more than 100 members, the list of subscribers is received as a data file.) (Review details)-Seal of representative-The representative seal is the seal of the seal. -Name, date of birth, date of joining, joining, standard salary 추가-In case of additional subscription: Eligibility (usually after 1 year), eligibility eligibility ③ If there is any problem after reviewing the documents, fill out an unresolved request and notify the company Received ▶ Product Name: Change Request Form, Member List, Incomplete Resolution Request Form 4 Subscriber List Check ① Check by the system-Check the date, compare with the date of joining-Check the registration of the subscriber through the existing subscriber list and the dialogue ② Check the metabolic processing result-In case of additional registration (xx normal, xx error) -In case of salary change (normal xx, error xx, missing xx) ② If there is a problem after checking the system, fill out the unresolved request form and the subscriber list checklist and notify the company to receive the documents again. Member List, Unresolved Referrals, Member List Checklist 5 Branch treatment ① Additional subscription: Quarterly with additional subscription ② Salary change: Quarterly with salary change

18 is a workflow of an additional subscription step.

This is a procedure to reflect additional subscribers created by the company for the new employees who meet the eligibility criteria for the pension system and to reflect them in the system after the existing list and collective check.

The work processing procedure for the work flow of FIG. 18 is shown in Table 18 below.

NO Task name Detailed business process One Calculation of additional subscription fee ① Calculate contribution for additional subscribers 2 Additional Subscription Process ① The management agency registers additional subscriber's data-Within 1 ~ 2 days after receipt-Automatically load when receiving data file ② After completion, request RK center to print out additional subscriber's list ▶ Product name: Subscriber's list 3 List output processing ① RK Center will issue a subscriber list and contribution guides for additional subscriptions and send them to the company and the management agency.-The subscriber list will be provided to the customer upon request. ② The company shall check the list of subscribers received and record them in the register. Output Name: Subscriber List, Contribution Guide

19 is a work flow of a pay change step.

In the system subscribers who use salaries to calculate payments and benefits (salary proportional system), the system changes the standard salary and reflects the contents after the existing list and collective check.

In general, one month's notice of changes in benefits is sent to the company one month before the contract is due or settled (eg, once or twice a year).

The work processing procedure for the work flow of FIG. 19 is shown in Table 19 below.

NO Task name Detailed business process One Payroll Change Processing ① If there is no error by the checklist, the operation management agency automatically reflects the change.-Within 1 ~ 2 days after receipt-Automatically loads the data file when receiving it. ② After completion, ask the RK center to print the list of subscribers. ▶ Output Name: Salary Change Checklist 2 List output processing ① The RK Center issues a list of subscribers according to the salary change and sends it to the company and the management agency. ② The company checks the list of received subscribers and records them in the register. ▶ Output name: List of subscribers

20 is a workflow of the subscriber information correction step.

It refers to reflecting the contents of changes such as name, resident number, date of employment, type of job, etc., which are basic information of subscribers necessary for calculation of payment or benefit amount. Since changes to basic data occur irregularly, these changes are handled on request from the enterprise.

Work processing procedures for the work flow of FIG. 20 are shown in Table 20 below.

NO Task name Detailed business process One Subscriber Notification ① When there is a change in the subscribers enrolled in the retirement pension contract, the company prepares a subscriber change notice and sends it to the operation management agency. 2 Document submission, review ① The management agency reviews the documents after receiving the [Subscriber Change Notice] sent by the company. (Review contents)-Employee number (employee number check)-Name, resident registration number-Date of enrollment ② If there is any problem after reviewing the documents, fill out an unresolved request form and notify the company again. Resolution Request 3 Subscriber information correction process ① The operation management agency shall process subscriber correction for the occurrence of the change-within one to two days after receipt ② request the RK Center to print out the list of subscribers for correction if requested by the company ▶ Product name: Notice of subscriber correction 4 List output processing ① Upon request of the management agency, a list of correct subscribers shall be issued and sent. ② The company shall check the list of correct subscribers received and record them in the register.

21 is a workflow of the in-departure movement phase.

When we moved in company group about company which runs one system in plural companies including parent company, subsidiary relations, we say procedure reflecting the contents. Because movement in system occurs irregularly, we perform procedure by application from company.

Work processing procedures for the work flow of FIG. 21 are shown in Table 21 below.

NO Task name Detailed business process One Send notice of transfer between systems ① Company makes transfer notice between systems and sends to operation management organization. ▶ Output Name: Transfer notice between institutions 2 Document submission, review ① The management agency reviews the documents after receiving the transfer notification between the systems (review details)-employee number (when checking employee number)-name, resident registration number-date of movement (withdrawal)-disposal method of reserve (1. Company reservation, 2. Company after moving 3. Authenticity payment) ② If there is any problem after reviewing the documents, make an unsettled request form and notify the company and receive the documents again. ▶ Name of the product: Transfer notice between the systems and the unsettled request 3 Inter-system transfer processing (transfer) ① The operation management company registers the contents of the notification documents. ② Links the remittance instruction data created during the inter-system transfer (transfer) process to the asset management organization. ③ The subscriber shall be disqualified after disposing of the reserve due to the movement. 4 List output processing ① RK Center will issue a list of subscribers according to the inter-system transfer process (transfer) and send it to the company and operation management institution (when customer requests). ② The company shall check the list of subscribers received and record it in the register. Subscriber List 5 Member List Retention ① Company confirms member list sent and keeps. ▶ Product Name: Subscriber List

22A and 22B illustrate the work flow of the inter-institutional movement (transfer) stage.

When a pension system moves to another company, it is a process to withdraw from the current system. Transfer between different schemes is generally the case when the transfer is settled and not brought into the transfer scheme, which involves transferring the reserve disposal to the mobile entity if it is allowed to be brought into the scheme after the transfer. Inter-institutional movements occur randomly and are handled on demand from companies.

Work processing procedures for the work flow of FIGS. 22A and 22B are as follows.

NO Task name Detailed business process One Send notice of transfer between systems ① Company makes transfer notice between systems and sends to operation management organization. ▶ Output Name: Transfer notice between institutions 2 Document submission, review ① The management agency reviews the documents after receiving the transfer notification between the systems (review details)-employee number (when checking employee number)-name, resident registration number-date of movement (withdrawal)-disposal method of reserve (1. Company reservation, 2. Company after moving 3. Authenticity payment) ② If there is any problem after reviewing the documents, make an unsettled request form and notify the company and receive the documents again. ▶ Name of the product: Transfer notice between the systems and the unsettled request 3 Inter-system transfer processing (transfer) ① The operation management company registers the contents of the notification documents. ② Links the remittance instruction data created during the inter-system transfer (transfer) process to the asset management organization. ③ The subscriber shall be disqualified after disposing of the reserve due to the movement. 4 List output processing ① RK Center will issue a list of subscribers according to the inter-system transfer process (transfer) and send it to the company and operation management institution (when customer requests). ② The company shall check the list of subscribers received and record it in the register. Subscriber List

5 Member List Retention ① Company confirms member list sent and keeps. ▶ Product Name: Subscriber List 6 Operating instructions ① The asset management agency receives the remittance instruction from the RK center and sends the trading instruction data of the product to the product provider. 7 Product sales instruction ① The commodity provider receives the sales instruction data from the asset management agency and conducts the commodity sales. ② Sends the sales result to the asset management agency through the RK center.

8 Sales Result Registration ① The RK Center and the Asset Management Agency receive the sales result data from the product provider and register the result in the database. 9 Remittance ① In the period of product offering, the amount of sales generated by the transaction is remitted to the asset management institution. 10 Confirmation of payment ① The asset management agency receives the remittance from the commodity provider and confirms the deposit amount. 11 Resin Data Registration ① Wealth management agency registers balance data and creates accounting data and remittance data. 12 Accounting processing ① We perform accounting processing. 13 Send Money ① Send the money to the asset management agency to which the subscriber will be moved. 14 Confirmation of payment ① Subscriber confirms deposit amount from asset management institution. 15 Confirmation of payment ① The current asset management agency confirms the amount of money from the asset management agency to be moved.

23A and 23B illustrate the work flow of the inter-institutional movement (transition) step.

When a pension system moves to another company and moves to another company, it is a procedure for joining the pension system at the current moving place. Transfer between different schemes is generally the case at which the transfer is settled and not imported into the scheme, and transfers the reserve disposal to the mobile entity if it is allowed to be imported into the scheme after a future transfer. Inter-institutional movements occur randomly and are handled on demand from companies.

Work processing procedures for the work flow of FIGS. 23A and 23B are as follows.

NO Task name Detailed business process One Send notice of transfer between systems ① Company makes transfer notice between systems and sends to operation management organization. ▶ Output Name: Transfer notice between institutions 2 Document submission, review ① The management agency examines the documents after receiving the transfer notification between the systems (review details)-employee number (when checking the employee number)-name, resident registration number-date of movement (withdrawal) Fill out the request form and notify the company to receive the documents again. ▶ Output name: Transfer notice between systems, Incomplete resolution request 3 Transfer between systems (transfer) ① The operation management company registers the contents of the notification documents. ② The RK Center prepares the deposit data and links it to the asset management organization. ▶ Output Name: Transfer notice between institutions 4 List output processing ① The RK Center receives the result of the transfer (transfer) process between the systems, prints out the list of subscribers and sends it to the company and the operation management institution (when requested by the customer) ② The company checks the list of subscribers received and records them in the register Output Name: Subscriber List 5 Member List Archive ① Company confirms member list sent and keeps. ▶ Product Name: Subscriber List

6 remittance ① After the transfer, the asset management institution shall transfer the amount of the expenditure to the asset management institution after the movement. 7 Confirmation of payment ① The asset management institution receives the remittance from the asset management institution before moving to confirm the deposit amount. 8 Resin Data Registration ① After confirmation of payment, the asset management agency registers the balance data and creates the accounting data. Sending transaction instruction data of the product to the product provider 9 Accounting processing ① We perform accounting processing. 10 Send Money ① The asset management agency remits to the product provider. 11 Confirmation of payment ① The commodity providing institution shall confirm the deposit amount from the asset management institution. 12 Commodity sale (1) The commodity providing institution shall sell the commodity after confirming the payment from the asset management institution. Send the sales results to RK center and wealth management agency. 13 Sales Result Registration ① The RK Center and the Asset Management Agency receive the sales result data from the product provider and register the result in the database.

24 is a work flow of the leave / return stage.

When a member applies for leave of absence due to special reasons such as child care or nursing, or when he or she returns to work after leave of absence, the contents are reflected.

If the termination of payment of all or part of the levy is described in the contract (or sub-arrangement), the member shall be dealt with if he or she is absent, reinstated, dispatched or returned.If the registration is necessary for information management on the premise of levy It is managed by reflecting the length of service.

Since changes to basic data occur irregularly, these changes are handled on request from the enterprise.

Work processing procedures for the work flow of FIG. 24 are shown in Table 24 below.

NO Task name Detailed business process One Send Subscriber Notification ① Subscriber submits leave of absence for leave of absence and reinstatement of reinstatement to company (intra-company department) ② The company prepares and sends the subscriber's notice of movement for leave of absence and reinstatement to the management agency ▶ Product name: Move of subscriber Notice 2 Document submission, review ① The management agency shall receive and review the subscriber movement notice sent by the company. (Review contents): Representative's seal, reason for moving (leave and dispatch), 복 Moving date, reinstatement date, whether to collect a levy or deduct the benefit amount ▶ Product Name: Notification of subscriber's movement, request for insolvency 3 Transfer processing (holiday, reinstatement) ① The operation management agency registers data according to subscriber movement. Within 1 ~ 2 days after receipt ② After completion, RK Center requests the list of subscribers who moved. 4 List output processing ① The RK Center issues the transferred subscriber list and sends it to the company and the management agency.-The subscriber list is provided upon customer request. ② The company checks the received subscriber list and records it in the register.

25 is a workflow of subscriber disqualification (withdrawal) phase.

This is the case when the subscriber loses his / her eligibility and needs to withdraw from the pension system. Loss of eligibility occurs at the request of the company in retirement age, middle retirement, death retirement, etc. In the case of retirement, the operation management agency can provide the subject information with the help of RK. Prior to the individual's application for benefits, the enterprise shall prepare and provide a notice of disqualification for retirees, and the management agency needs to keep the disqualification process and its supporting documents.

Work processing procedures for the work flow of FIG. 25 are shown in Table 25 below.

NO Task name Detailed business process One Disqualification Notice ① The company shall write a notice of loss of eligibility for the loss of the subscriber and send it to the management management institution (the main notices described in the documents)-the date of loss of eligibility, reason for loss (retirement age, middle age, death), and payment Standard benefit ▶ Product name: Notice of disqualification 2 Document submission, review ① The management agency reviews the notice of disqualification sent by the company. ③ If there is a problem after reviewing the document, prepare an unresolved request form and notify the company to receive the documents again. ▶ Output name: Notice of disqualification, request for unresolved resolution 3 Disqualification of subscriber ① The management agency conducts data registration of the loss of membership (summary of data registration)-Register the contents of the notification document-Stop the collection of the payment due to the loss of the subscriber's eligibility-Calculate the settlement amount It will be forfeited and automatically excluded from the installment guide. ② After completion, ask the RK Center to print out the list of subscribers who lost their membership. ▶ Product name: Notice of loss of qualification. 4 List output processing ① RK Center receives the result of the disqualification process and sends the list of subscribers according to the additional disqualification to the operation management agency.-The subscriber list is provided to the customer on request. ② The company confirms the list of subscribers received and records them in the register. C) In the case of beneficiaries, receive the procedure in Application for Benefits (Table 42).

26A and 26B illustrate the work flow of the subscriber listing step.

It is a service that provides the company with the details of the basic information of the subscriber.

At the time of contract, it is common for a trustee to provide a list by agreement or by agreement on the provision of data. At the time of contract, it is common for a trustee to provide a list by agreement or by agreement on the provision of data.

Subscriber rosters are provided on a regular basis and at the service level on an individual referral request.

FIG. 26A is a work flow of a step of regularly outputting a subscriber list at the arrival of a reservation response day without requesting a subscriber listing.

Work processing procedures for the work flow of FIG. 26B are shown in Table 26 below.

NO Task name Detailed business process One Subscriber List Request ① When a subscriber who is enrolled in a retirement pension contract asks a company, he / she requests the management agency to prepare a subscriber list. ▶ Product name: List request 2 Create subscriber list ① The management agency prepares a list of subscribers requested by the company (the trust company prepares the subscriber list based on the subscriber's change procedure or reissue from the company)-Basic information on the subscriber (name, gender, date of birth, date of employment, Date of Membership)-Standard Salary, Additional Amount ▶ Output Name: Subscriber List 3 List receptionist ① The management agency sends the printed subscriber list ② The company checks the subscriber list and records it in the reception book ▶ Product name: List of subscribers

Fig. 27 is a business flow of a bond foreclosure application step.

When a creditor files a seizure order with a worker who is a subscriber (a debtor) of a retirement pension contract and sends a seizure order in the court, the contents are reflected in accordance with the seizure order. The trustee shall notify the company of the seizure and confirm the seizure of the same person (the seizure amount).

Work processing procedures for the work flow of FIG. 27 are shown in Table 27 below.

NO Task name Detailed business process One Application for foreclosure of creditor (1) A creditor files an application for foreclosure to the court due to the member's default on the loan (credit). ▶ Name of output: Documents related to foreclosure application 2 Court order for garnishment ① The court sends the seizure order to the third-party trustee-Court bond seizure collection order ▶ Product name: Bond collection order 3 Receipt and Notification of Seizure Order ① Upon receipt of the collection order sent by the court, the management agency shall immediately notify the company of the seizure (notification details)-A collection order (copy) ② The company shall receive and confirm the seizure and notify the subscriber (employee). Process according to internal regulations procedure ▶ Output name: debt collection order 4 Foreclosure Information Registration ① Register the contents of bond seizure with the company notification in the system (registration details)-Case number, registration date, registration code or registration details, reason for registration-Creditor, debtor-date of delivery, execution court, amount of seizure ▶ Output name : Debt collection order 5 Application for Benefits ① When a debt seized subscriber applies for retirement, the company shall request a payment application to the management institution. ② The following processing shall be based on the payment application (Table 42, Table 43).

FIG. 28A is a work flow related to loan information management (registration), and FIG. 28B is a work flow related to loan information management (release).

Subscribers receive loans from financial institutions with pension entitlements, and the management and asset management agencies reflect the loan information and loan repayment information of the subscribers in the RK Center subscriber information. Contrary to the case of loan establishment, the cancellation of pledge is processed after the cancellation of loan registration.)

Work processing procedures for the work flow of FIGS. 28A and 28B are as follows.

NO Task name Detailed business process One Mortgage limit inquiry ① Subscriber requests the company to apply for the security limit inquiry. ▶ Output Name: Application for Certificate of Covered Limit 2 Mortgage limit inquiry ① Upon receiving the subscriber's request, the company inquires the security inquiry limit inquiry. ▶ Output Name: Application for Certificate of Covered Limit 3 Mortgage Limit Inquiry ① The Operational Management Institution shall issue a certificate of limit on collateral provision by inquiring about the limit on collateral provision of the subscribers prescribed by the Decree of Labor. -Contract number, subscriber number, subscriber's name, subscriber's resident number, and the amount of collateral provided-The amount of collateral provided = ((added subscriber's total / current subscriber's total) / company's reserve balance) * 50% . 50/100 of the reserves by subscriber ▶ Product name: Certificate of collateral limit 4 Receipt of Limited Coverage Certificate ① An enterprise shall receive a certificate of limit of collateral provision from the operation management agency. ② The company shall provide the subscriber after confirming the limit on the security provision. ▶ Product name: Certificate of limit provided for collateral

5 Loan application after checking the collateral limit ① Subscriber shall prepare necessary documents and send them to loan application institution. -Documents for the screening for loan eligibility shall be documented for the reasons prescribed by Presidential Decree. Your purchase of a home. Care for more than six months of the member or his or her dependent. Other cases where the Minister of Labor admits that it is inevitable to provide collateral such as natural disasters. ▶ Output: Documents for qualification of loan 6 Mortgage confirmation ① The company verifies the loan application. ※ If the subscriber excludes the confirmation of the company when applying for the loan with the retirement pension contract, the limit may not be managed, including the incurred loan cases (if the subscriber has an in-house loan with the retirement allowance from the company). 7 Loan Document Screening ① The lender will review the loan documents and if necessary, contact the subscriber to make up the loan. 8 Request for Pledge ① The lender requests a pledge to the asset management agency that manages the retirement pension of the loan applicant. ▶ Name of product: Request for pledge 9 Pledge (1) The asset institution shall receive a pledge to establish pledge. -Pledge date, pledge amount 10 Pledge Pledge (1) The asset management agency shall process the consent for the request for pledge and send the pledge to the lender. ② The asset management agency shall notify the management authority about the establishment of pledge. ▶ Name of product: Acknowledgment of Pledge 11 Receipt of Pledge ① The lender receives the pledge of consent from the asset management institution. 12 Order of Pension ① The management agency receives the pledge notification from the asset management agency. 13 Registration of Pledge ① The management agency shall register the data on the establishment of pledge. ▶ Product Name: Pledge Settings Screen 14 Loan Execution ① The lender performs the loan to the subscriber. ② After the loan is executed, the lender will notify the management agency about the loan. 15 Loan Execution Fee ① The management agency receives notification of the execution of the loan from the lender. 16 Loan Execution Fee (1) An entity receives notice of the execution of a loan from a lender. 17 Loan receipt ① Subscriber receives the amount for loan application. 18 Loan Information Registration ① The management agency registers information about the execution of loans. ▶ Product Name: Pledge Settings Screen

19 Loan payment ① The subscriber shall repay the loan to the loan financial institution. 20 Request to release pledge ① The lender requests the asset management institution to release the pledge for the refunded subscriber. ▶ Name of product: Request for releasing pledge 21 Suffrage (1) The asset management agency shall process the pledge to release the pledge. ▶ Name of product: Request for releasing pledge 22 Release of pledge (1) The asset management institution shall send a written consent form to the lender for the request for release of pledge. ② The asset management institution shall send a written release of pledge to the management management institution. ▶ Name of Product: Acknowledgment of Pledge 23 Receipt of Pledge to Release Pledge ① The management agency receives the subscriber's release of pledge from the asset management agency. 24 Pledge release ① The management agency shall release the pledge information for the subscriber. ▶ Name of Product: Acknowledgment of Pledge

29 is a work flow of the payment guidance step.

The payment guide is an operation that calculates the payment to be made by the company at the present time for the operation of the pension system, and notifies the company and related institutions in writing or other means, one month on the date of payment. Allow notification before.

Work processing procedures for the work flow of FIG. 29 are shown in Table 29 below.

NO Task name Detailed business process One Selection of payment target ① The RK Center selects companies to be paid in the month of payment. Target selection example) In case of sending out twice a month (assuming 1st and 16th shipping date) Target-1st sending: Enterprises with due date of payment 16 ~ end of the month-16th sending: Due date of delivery 1 ~ 15 of next month One-person company working day: 5 business days before dispatch date-Target selection (1 day), Target review (1 day), Specialty company request and dispatch (3 days) 2 Treatment of exclusion of retirement / withdrawal ① Retirees and withdrawals will be excluded from the previous payment to exclude the calculation of the amount of payment. This information, along with the invitation, will be provided in the subscriber's mobile statement. => Name, resident registration number, membership, standard salary, withdrawal / retirement date, etc. ② In case of leave of absence, the company shall decide whether or not to calculate the amount of wealth according to the regulations for retirement allowance. (If the leave period is excluded from the retirement allowance standard, it is excluded from the installment allowance and managed only with information if necessary.) 3 Create additional subscriber payment ① If additional subscribers have occurred since the previous installment notice, they will be included in the calculation for the installment amount. This information, together with the invitation, will be provided in the subscriber's mobile statement. => Name, Resident Registration Number, Membership, Standard Salary, etc. ② In case of leave of absence, the company shall decide whether or not to calculate the amount of wealth in accordance with the regulations for retirement allowance of the relevant company. (If the period of leave is excluded from the severance pay standard, it is included.)

4 Reflecting excess or lack ① In case of overpayment due to the difference between the amount of payment and the amount of payment received upon the previous payment notice, the difference between the estimated amount of payment and the amount of payment received is calculated. 5 Completion Guide ① The RK Center shall prepare the installment guide as follows. -Installment Guide. If the amount due is (-), the amount shall be reported to KRW 0, and the amount due shall be reflected and the amount due shall be reflected in the next notice. In other words, if the overpayment is (-), it is carried forward to the next payment part.Note:-Estimated payment = Standard payment + Special payment + Special payment-Overpayment + Unpaid amount-Changes in operating methods and ratios must be completed by one day before the payment date. To guide. The classification of standard payments, special payments, and special payments is calculated by the generation of installment data. ▶ Product Name: Installment Guide, Subscriber Details 6 Receipt of payment guide ① The company's retirement pension officer will receive a payment guide and confirm the amount of the payment. ② Check whether additional subscribers, retirement and withdrawals are correctly reflected. ③ If additional subscribers, retirees or withdrawals are not properly reflected, the management management agency shall be notified and requested to correct them. Send additional subscribers and retirees / lists if necessary. 7 Inquiry Details ① The management agency checks whether there is a company that has not been issued the installment guide and the installment guide on the next business day. ② If there is a company that is not informed of payment, request to print the prospectus at the joint RK center. ▶ Product Name: Installment Information Screen

30 is a business flow of an installment storage step.

When there was installment payment from company, it is duties to store this.

Work processing procedures for the work flow of FIG. 30 are shown in Table 30 below.

NO Task name Detailed business process One An installment deposit ① After receiving and confirming the payment notice, the company deposits the payment into the company account of the asset management institution. 2 Wage Check ① The asset management institution confirms the details of the deposit from the company. 3 Installment (1) The asset management institution shall receive and process the details received from the company. 4 Data processing ① The asset management institution shall write the full text of the collection and payment to the joint RK center. ② In principle, the information sent to the joint RK center should be sent immediately. Check the undeliverable details of the deposit by daily closing. ▶ Product name: Full payment 5 Import record making ① The Joint RK Center shall check the receipts received from the asset management agency, check the difference between the deposit amount and the deposits received, and record it so that it will be reflected when generating the next installment guide. 6 Passbook confirmation ① The company confirms the deposit details. 7 Storage History Inquiry ① The management agency manages the storage history of the company by inquiring the payment history. ▶ Output Name: Storage History Inquiry Screen 8 Purchase by installment ① When the RK Center receives the deposit payment details, the RK center processes the transaction based on the deposit payment. 9 Accounting ① The asset management institution accounts for the installments paid from the enterprise.

31 is a work flow of a payment cycle change step.

It is a task that reflects the application of a change in the payment cycle from a company.

Work processing procedures for the work flow shown in FIG. 31 are shown in Table 31 below.

NO Task name Detailed business process One Application for change of payment cycle ① The enterprise shall prepare an application for the change of the payment cycle and send it to the management agency. ▶ Product name: Application for change of payment cycle 2 Document inspection ① The manager in charge of the operation management agency receives the application form and checks it. ② If there is any incomplete application form, please contact the company for supplement. 3 Change of payment cycle ① The clerk in charge of the operation management agency shall change the payment cycle on the basis of the application for change of the payment cycle. ② After the change, issue the installment guide by the payment cycle and send it to the company. ③ Send a letter to the company on the change of the payment guide cycle and changes in the installment calculation due to the change of the payment cycle. ▶ Product Name: Payment Guide, Payment Cycle Change Guide 4 Receipt of payment cycle change guide (1) The company shall receive a guidebook and a draft of the result of the application for changing the payment cycle.

32 is a workflow of the pension wealth inquiry step.

This is done when there is a request by the company for the status of pension wealth. In general, a company can directly search through the web (web), or you can request the asset management query to the management agency to check the results.

Work processing procedures for the work flow of FIG. 32 are shown in Table 32 below.

NO Task name Detailed business process One Pension Asset Inquiry (Web Root) ① The company uses ID / PW to access the RK center's company site and inquires on pension assets through the business registration number or company name. 2 Pension asset inquiry request ① The enterprise shall fill out a request form for pension asset inquiry stamped with the representative and ask the management agency to prepare the details. ▶ Output Name: Request for Pension Asset Inquiry 3 Pension Asset Inquiry ① If there is no abnormality after reviewing the contents of the pension asset inquiry request form, the management agency shall inquire the pension assets through the RK center. The main inquiries include input cost, current valuation, base price, left hand, and yield. 4 Balance data linkage ① The company's pension wealth is calculated based on the data from the RK center. 5 Pension Asset Details ① If there is no problem with the pension asset inquiries, the management agency prints out the statement and sends it to the company. (Review contents)-Basic abnormality of inquiry data (company name, basic information, etc.)-Abnormality of current valuation amount against input capital (excessive difference) ▶ Output name: Statement of pension assets 6 Check pension asset history ① Company receives pension assets breakdown and confirms the result.

33 is a business flow of the operation method and the rate registration / change step.

It is a task to present the operation method and ratio for managing pension wealth, and to register / modify it. The management agency receives the product list and the investment prospectus from the product provider, presents it through the product briefing session, and registers it with the operation method. Only the product registered as a method of operation can be operated.

Work processing procedures for the work flow of FIG. 33 are shown in Table 33 below.

NO Task name Detailed business process One Presentation of operating method and product briefing session ① The operation management agency shall conduct a product presentation on the basis of the product list and investment instruction received from the product provider. -Introduce merits and demerits and yields of each product. 2 Selection of operating method ① The enterprise shall select the operation method and ratio based on the presented product data (product list and prospectus). 3 Operation method Registration application ① The enterprise shall prepare the operation method guide stamped with the representative on the basis of the selected operation method. ▶ Product Name: Operation Method 4 Document check ① The operation management agency checks the contents of the operation manual. (Review contents)-Absence of basic information (absence of listed company information, abnormality of representative seal, etc.)-Adequacy of operation method (absence of selection of operation method, error of other operation method) ▶ Product name: Operating Instructions, Notice of Incomplete Resolution 5 How to operate ① The management agency shall access the RK center and register the operation method, ratio and asset sale. ▶ Product Name: Operation Method / Ratio 6 Registered method of operation (Asset Management Agency) ① The asset management agency registers the operation method and ratio based on the full text transmitted from the RK center. ▶ Product Name: Operation Method / Ratio Indication 7 Registered the method of operation (product provider) ① The product provider shall register the operation method and ratio based on the full text sent from the asset management agency.

34 is a workflow of the switching phase.

It is the task of redistributing (transferring) the assets that are being operated in the asset management institution at the request of the company. Redistribution of assets operated within an asset institution.

In this respect, it is different from the transfer between pension wealth management agencies, which transfers assets between various asset management agencies.

Work processing procedures for the work flow of FIG. 34 are shown in Table 34 below.

NO Task name Detailed business process One Pension Asset Inquiry ① The company uses ID / PW to access the RK center's company site and inquires on pension assets through the business registration number or company name. 2 Swiching application ① The company shall prepare a switching application with the representative seal and send it to the operation management agency. Switching is possible only for products registered as an operation method. Trading supports N: N method, so you can enter multiple selling products and multiple buying products at the same time. The sale supports both full and partial sales. ▶ Output Name: Switching Application 3 Check Switching Application ① The management agency reviews the documents after receiving the switching application sent by the company (review details)-seal of representative-information on the sales product, quantity confirmation ▶ Output name: switching application, incomplete resolution notice 4 Check / Register switching amount ① It is checked whether the ratio of the ratio of goods sold and the ratio of the ratio of goods purchased are identical. ② If there is no problem, contact the asset management institution for sale. ▶ Product Name: Switching Instruction 5 Sale of goods ① The asset management institution shall dispose of the asset on the basis of the sale contact delivered from the operation management institution. ▶ Output: Full sale instruction, full sale result. 6 The number of items ① The asset management agency purchases assets based on the delivered purchase orders. ▶ Output name: Purchase instructions and purchase results.

35 is a work flow of pension wealth transfer stage between asset management agencies.

The process of transferring pension assets between each asset management agency by changing the share of pension assets of each asset management institution at the request of the corporation. Because of the transfer between asset management agencies, asset transfers occur after the sale is completed.

The work processing procedure for the work flow of FIG. 35 is shown in Table 35 below.

NO Task name Detailed business process One Pension Asset Inquiry ① The company uses ID / PW to access the RK center's company site and then checks the pension assets through the business registration number or company name. 2 Fund transfer application ① The enterprise shall prepare and send the application for transfer of money with the signature of the representative to the management agency. Funds may be transferred only to goods of the asset management institution registered as a method of operation. Trading supports N: N method, so you can enter multiple selling products and multiple buying products at the same time. The sale supports both full and partial sales. ▶ Output Name: Application for Fund Transfer 3 Fund Transfer Application Check ① The management agency reviews the documents after receiving the application for the transfer of funds sent from the enterprise (review details)-Seal of representative-Confirmation of the asset management agency, trading product information and quantity ▶ Output name: Application for transfer of funds, notification of unresolved request 4 Transfer amount calculation ① It checks whether the total amount of goods sold and the total amount of goods purchased. ② If there is no abnormality in the amount, contact the asset management institution. 5 Sale of goods ① The asset management institution shall dispose of the asset on the basis of the sale contact delivered from the operation management institution. ▶ Output: Full sale instruction, full sale result. 6 Accounting ① The asset management institution shall conduct accounting for remittances to other asset management institutions for the purchase price. 7 Remittance processing ① The asset management institution sends the money for payment to another asset management institution. 8 Confirmation of payment (1) After the transfer of funds, the asset management institution confirms the payment and sends the deposit confirmation message to the RK center. ▶ Product name: Deposit confirmation 9 Confirmation of payment (RK center) ① The RK Center receives the confirmation of the deposit confirmation from the fund management agency and issues a purchase order to the fund management agency according to the asset transfer process. 10 The number of items ① The fund management agency purchases assets on the basis of the purchase orders delivered from the RK center.

36 is a business flow of the purchase step by installment.

It refers to the process of receiving deposit of installment and giving management instruction at the request of the enterprise.

The work processing procedure for the work flow of FIG. 36 is shown in Table 26 below.

NO Task name Detailed business process One An installment deposit ① After deposit payment is completed, the management instruction is issued by inquiring the registered operation instruction. (※ Refer to Table 30 for installment deposit) ▶ Product name: Registered operation instruction 2 The number of items ① The asset management agency purchases the asset based on the delivered purchase order (※ See Table 40 for the purchase order). ▶ Output name: full purchase order, full result of purchase.

37 is a business flow of the sale step by the payment instruction.

The process of receiving a payment order and giving a management order.

Payment orders are made only through the sale of the specified goods, which are set at a percentage of the total assets. If, by sale, the ratio of the total assets of this commodity falls below the predetermined percentage, it shall be adjusted back to the predetermined percentage.

Work processing procedures for the work flow of FIG. 37 are shown in Table 37 below.

NO Task name Detailed business process One Payment instruction ① When the payment instruction is received, order to sell the goods. ▶ Output Name: Payment Instruction 2 Sale of goods ① The asset management institution shall dispose of the asset on the basis of the sale contact delivered from the operation and management institution (※ Table 39 for disposal instructions).

38 is a business flow of balance data interworking step.

To calculate the balance of pension wealth, the RK Center receives and registers the balance data from the asset management agency and the commodity provider every business day.

The work processing procedure for the work flow of FIG. 38 is shown in Table 38 below.

NO Task name Detailed business process One Balance calculation (fund unit) (1) The commodity provider shall provide the result data (fund, standard price, profit rate, etc.) of the commodity sale to the RK center and asset management institution. ▶ Output Name: Balance (Fund Unit) 2 Balance data registration ① The asset management agency receives the linkage data from the product provider and registers the asset balance (fund, reference price, return, etc.) data. ▶ Output Name: Balance (Fund Unit) 3 Balance data registration ① The RK Center receives the linkage data from the product provider and registers the asset balance (fund, reference price, return, etc.) data. ▶ Output Name: Balance (Fund Unit) 4 Balance calculation ① The asset management agency calculates the balance of the securities (market value valuation details) and reports them daily to the RK Center. ▶ Output Name: Balance (Market Valuation) 5 Balance data registration ① The RK Center receives the linked data from the asset management agency and registers the balance data of the securities. ▶ Output Name: Balance (Market Valuation)

39 is a business flow of a product sale step.

The RK Center receives the sale order from the operation management agency, issues the sale order to the asset management agency, and confirms the sale result and the deposit result. The asset management agency gives the product provider an order for sale, reflects the result of the sale, reflects the payment in the balance, and notifies the RK center of the deposit. The product provider receives the sale of the asset management agency, sells the product, sends the result of the sale to the asset management agency and the RK center, and remits the sale amount to the asset management agency. When an unmanaged asset arises, it issues a purchase management instruction to a specific instrument. Work processing procedures for the work flow of FIG. 39 are shown in Table 39 below.

NO Task name Detailed business process One Disposal ① The RK Center receives the sales management agency's order to sell the data, and transmits the data to the asset management institution. ▶ Product Name: Full Sale Operation Instruction 2 Product sale instruction ① The asset management agency receives the prospective sale operation order from the operation management agency and prepares the sale management order. ② Delivers the written sale management order to the product provider. ▶ Product name: Full Sale Instruction 3 Sale of goods ① The asset is sold on the basis of the sale instruction delivered by the product provider, and the result is transmitted to the RK center and the asset management institution. ▶ Output Name: Full Sale Result 4 Sale results registration (RK center) ① Register the sale result in the system. (Resin data registration) 5 Registration of sale result (Asset Management Agency) ① Register the sale result in the system. 6 Sale and remittance ① The commodity provider remits the asset sale price to the asset management institution. ▶ Output name: Sale price 7 Deposit Confirmation (Asset Management Agency) ① Once the deposit is confirmed, the asset management agency sends the deposit confirmation message to the RK center. ▶ Product name: Deposit confirmation 8 Confirmation of payment (RK center) ① The RK Center receives the deposit confirmation message. (Sale of sale completed) ▶ Product name: Deposit confirmation 9 Resin Data Registration ① The asset management institution registers the balance data for the sale price-the date of deposit / expenditure, the type of deposit / expenditure, etc. A Disposal ① If the financial network is not connected between the RK center and the asset management institution, the company will issue a sale order via wire / FAX. B Sale results registration ① If the financial network is not connected between the RK center and the asset management institution, the sale result will be received via wire / FAX. ② Register the sale results manually. ▶ Output Name: Sale Result

40 is a business flow of a product purchase step.

The RK Center receives the purchase order from the operation management agency, issues the purchase order to the asset management agency, and confirms the purchase result. The asset management agency gives the purchaser's orders to the product provider in accordance with the manager's purchase order, reflects the purchase result, and reflects the result after the payment is confirmed.

The product provider receives the purchase order from the asset management agency, buys the product, and sends the purchase result to the asset management agency and the RK center.

When an unmanaged asset arises, it issues a purchase management instruction to a specific instrument.

Work processing procedures for the work flow of FIG. 40 are shown in Table 40 below.

NO Task name Detailed business process One Purchase ① The RK Center receives the purchase order from the operation management agency, and prepares the data on the operation of the purchase operation and sends it to the asset management institution. ▶ Product Name: Purchase Operation Instruction 2 Product purchase instruction ① The asset management agency shall receive the purchase operation instruction received from the operation management institution and prepare the purchase management instruction. ② Deliver the purchase management instruction to the product provider. ▶ Product Name: Purchase Management Directive 3 The number of items ① Buy assets on the basis of the purchase orders delivered by the product provider, and send the results to RK center and asset management agencies. ▶ Output Name: Purchase Result 4 Purchase Result Registration (RK Center) ① Register the purchase result in the system. (Buying process completed, resin data registration) 5 Purchase Result Registration (Asset Management Agency) ① Register the purchase result in the system. A Purchase ① If there is no financial network between the RK center and the asset management organization, issue a purchase order via wire / FAX. B Registration of purchase result ① If the financial network is not connected between the RK center and the asset management institution, the purchase result will be received via wire / FAX. ② Register the purchase result manually. ▶ Output Name: Purchase Result

41 is a work flow of a payment inquiry step.

In the procedure for calculating and notifying benefits for those who are ineligible for membership, the DB pension system determines the benefits, so before the decision is made, the company makes a salary inquiry to the operation management agency and goes to the operation management institution. It is a task to reply after calculation.

Work processing procedures for the work flow of FIG. 41 are shown in Table 41 below.

NO Task name Detailed business process One Benefit inquiry application ① The beneficiary applies for the inquiry of benefits to the company. 2 Benefit inquiry request ① The company shall make a request for benefit inquiry to the management agency through the application form or through the web or call center. ② Inquiry condition (input)-Contract number-Customer number-Expected date of payment-Tax (input) ▶ Product name: Payment inquiry request form 3 Inquiry received ① The application is received from the operation management agency. 4 Benefit Inquiry ① The operation management agency inquires the benefit through the RK Center and returns the benefit to the company. ② Benefits are calculated on the basis of the final standard salary, years of service, and subscription rate. -Details of the payment amount (customer name, date of employment, member, retirement allowance, national pension conversion, tax, beneficiary (name, resident number, account number), retirement allowance, total retirement benefit amount, date of payment) Amount statement 5 Benefit Inquiry (Call Center) ① The company makes a payment inquiry through the call center. ② Benefits are calculated on the basis of the final standard salary, years of service, and subscription rate. 6 Benefit Inquiry (web root) ① Companies make payment inquiries on the web. ② Benefits are calculated on the basis of the final standard salary, years of service, and subscription rate. 7 Answer receipt ① Company receives benefit inquiry answer and confirms contents. 8 Answer before beneficiary ① The company responds to the beneficiaries. 9 Answer receipt ① Recipient receives payment amount of money details and confirms contents. ▶ Output Name: Statement of Benefits

42a, b, and c are the work flow of the benefit application (lump sum) step.

A lump sum is paid when a disqualified beneficiary requests a lump sum payment to a company.

The work processing procedure for the work flow of FIGS. 42A, B, and C is shown in the following Tables 42A, B, and C.

NO Task name Detailed business process One Claim Application ① Recipients apply for benefits to companies. ② Submission of Resignation 2 Benefit payment ① The enterprise sends the benefit bill to the beneficiary. ▶ Product name: Benefit payment bill (blank paper) 3 Fill out benefit documents ① Recipient prepares payment invoice, necessary document and sends to company. ▶ Product name: Benefit claim, retirement benefit claim, personal seal certificate, account change application, family register or resident registration 4 Document acceptance ① Company receives benefit bill, necessary documents and confirms contents. ▶ Product name: Benefit claim, retirement benefit claim, personal seal certificate, account change application, family register or resident registration 5 Payment inquiry request ① The enterprise sends a payment inquiry request form to the operation management agency. ② Inquiry condition (input)-Contract number-Customer number-Expected date of payment-Tax (input or automatic calculation) ▶ Product name: Payment inquiry request form 6 Inquiry received ① The operation management agency receives the inquiry and checks the documents. ② When there is deficiency, we ask company for solution. 7 Benefit Inquiry (Call Center) ① The company makes a payment inquiry to the call center. -Inquiry details (customer name, date of employment, member, retirement allowance, national pension conversion, tax, beneficiary (name, resident number, account number), retirement allowance, total retirement benefit amount, payment date) ▶ Product name: screen 8 Benefit Inquiry ① Operation management engine makes payment inquiry and answers payment amount of money to company. -Details of the payment amount (customer name, date of employment, member, retirement allowance, national pension conversion, tax, beneficiary (name, resident number, account number), retirement allowance, total retirement benefit amount, date of payment) Amount statement 9 Benefit Inquiry (web) ① Companies make payment inquiries on the web. ▶ Product Name: web 10 Reference ① Company confirms payment amount and references.

NO Task name Detailed business process One Document inspection ① Operation management agency receives documents and examines. ② When there is deficiency, we ask company for solution. ③ DC, IRA payment included (existing IRA account or opening of new account) (Review details)-Representative's date-Name, date of birth, date of joining, joining, standard salary-Reason for retirement, retirement date, subscriber's resident ID. Entering Unpaid Leave Periods-Is the Beneficiary Fair? -Is the beneficiary address the same as the group address? -Do the beneficiary names and beneficiaries of the bank accounts match? ▶ Product name: Payment claim, personal seal certificate, account change application form, family register copy or resident registration copy 2 Subscriber withdrawal process (loss date, status code set) ① Subscriber withdrawal process (loss date, status code set). 3 Benefit claim (lump sum) ① The operation management agency shall process the benefit claim (lump sum). ② We send notice of payment (to recipient) to recipient. ③ We send notice of payment (to company) to company. ④ The RK Center will send a remittance order to the asset management agency. ▶ Product Name: Payment Notification (To Beneficiary), Payment Notification (To Company), Payment List 4 Receive payment notice ① Recipient receives notice of payment (recipient) and confirms contents. 5 Keep Payment Notice ① Company confirms payment notice (to company) and keeps. 6 Data processing ① The RK center prints out the recipient's funds and sends them to the company. History of accounts (members of subscribers, beneficiaries, severance payments, taxes) ▶ Product Name: Beneficiary 7 Recipient Ledger Storage ① Company confirms recipient book and keeps.

NO Task name Detailed business process One Accounting processing ① Wealth management agency conducts accounting. 2 Send Money ① The asset management agency remits to the beneficiary. 3 Confirmation of payment ① The beneficiary shall confirm the deposit. 4 New, existing IRA deposit processing ① Other new and existing accounts are remitted to the IRA account number. 5 New and existing IRA deposits ① Current and existing accounts will be remitted to the IRA account number. 6 Resin Data Processing ① Resin data shall be processed at RK center upon completion of normal payment. 7 Reflection ① The payment result shall be reflected in the payment date and set to the retirement date in the subscriber's register. 8 Error handling (non-payable materials handling) ① In case of error, send the error result for reprocessing. (1) How to deal with non-payment of benefits ① If the payment is returned due to account closure or unknown beneficiary, retirement pension insurance will not be processed.

43A and 43B show the work flow of the benefit application (pension) step.

This is a procedure for paying pensions when a disqualified beneficiary applies for benefits to a company. Work processing procedures for the work flow of FIGS. 43A and 43B are as follows.

NO Task name Detailed business process One Claim application ① Recipients apply for benefits to companies. 2 Payment Invoice ① The enterprise sends the benefit bill (blank paper) to the beneficiary. 3 Documents required for payment ① The beneficiary will prepare the benefit bill and required documents and send it to the company. When designing pension benefits, the pension payment period, pension translation rate, and payment start time must be determined. Once these conditions are determined, it is possible to calculate the pension amount, the atom (pension cost) required for pension benefits, and the optional lump sum. ▶ Product Name: Retirement benefit claim, pension application, personal seal certificate, account change application 4 Document submission ① Company receives benefit bill, necessary documents and confirms contents. Required documents: retirement benefit claim, pension application form, etc. 5 Benefit inquiry ① The company sends the payment inquiry request to the operation management institution. ▶ Output name: Payment inquiry request 6 Inquiry ① The operation management agency receives the inquiry and checks the documents. ② When there is deficiency, we ask company for solution. (Review)-Representative's date-Name, date of birth, date of joining, membership, standard salary-Reason for retirement, Retirement date, subscriber's resident registration number, name match, unpaid leave period-Is the beneficiary justified? -Is the beneficiary address the same as the group address? -Do the beneficiary names and beneficiaries of the bank accounts match? -Is the pension claim correct? 7 Benefit Inquiry ① Operation management engine makes payment inquiry and answers payment amount of money to company. -Details of the payment amount (customer name, date of employment, member, retirement allowance, national pension conversion, tax, beneficiary (name, resident number, account number), retirement allowance, total retirement benefit amount, date of payment) Amount statement 8 Benefit Inquiry (Call Center) ① The company makes a payment inquiry to the call center. -Inquiry details (customer name, date of joining, member, retirement allowance, national pension conversion, tax, beneficiary (name, resident number, account number), retirement allowance, total retirement benefit amount, payment date) ▶ Product name: screen 9 Benefit Inquiry (web) ① Companies make payment inquiries on the web. ▶ Product Name: web 10 Reference ① Company confirms payment amount of money and performs reference.

NO Task name Detailed business process One Document check ① Operation management agency receives documents and examines. ② When there is deficiency, we ask company for solution. ③ DC, IRA payment included (review details)-Representative's date-Name, date of birth, date of joining, joining, standard salary-Reason for retirement, date of retirement, subscriber's resident registration number. ? -Is the beneficiary address the same as the group address? -Do the beneficiary names and beneficiaries of the bank accounts match? ▶ Name of the product: Benefit claim, personal seal certificate, account change application, family register or resident registration 2 Benefit claim (pension) ① Operation management agency handles benefit claim (pension). ▶ Product Name: Payment List 3 Data processing ① The RK Center prints the pension details and sends them to the company. Pension details-Payment period: Defined pension ① Mandatory to set guarantee period within 5 years or more 20 years ② If the beneficiary selects a lump sum during the guarantee payment period, the pension value corresponding to the remaining guarantee payment period can be paid as a lump sum. Type-Amount: fixed amount, congestion type, etc.-Form of payment: Monthly, 3 months, 6 months, annual pension ▶ Product name: Pension details 4 Pension History Receipt ① The company receives the pension details and checks the contents. (Checklist)-Does it match the request? (Payment period, payment target, payment amount, payment form, subscriber basics, etc.) 5 Pension Details ① The enterprise sends the pension details to the beneficiaries. 6 Pension History Receipt ① The beneficiary receives the pension details and confirms the contents. (Checklist)-Does it match the request? (Payment period, payment target, payment amount, payment form, subscriber basics, etc.) 7 Data processing ① RK Center will print out the Ministry of Supply and Supply and send it to the company. ▶ Product Name: Ministry of Supply 8 Ministry of Supply & Demand ① The enterprise shall check and keep the Ministry of Supply and Demand

44 is a work flow of benefit payment deferred step.

When a person with a disqualification applies for a deferral to a company, it is a procedure to reflect the contents. Application for deferral payment of pension benefits means that payments are received immediately after reaching a certain age or after a certain number of years have elapsed.

Work processing procedures for the work flow of FIG. 44 are shown in Table 44 below.

NO Task name Detailed business process One Application for benefit payment ① The beneficiary shall apply to the company for deferred benefits. 2 Deferred payment notice (1) An enterprise shall send a notice of deferred benefit (blank paper) to the beneficiary. ▶ Product Name: Notice of delayed supply / demand 3 Supply and demand smoke base equipment ① Recipient writes matter necessary for notice of benefits deferred payment and sends to company. ▶ Product Name: Notice of deferred benefit 4 Document submission ① Company receives notice of benefit payment deferment, and confirms contents. 5 Send document (1) An enterprise shall send a notice of benefit payment to an operation management agency. 6 Document inspection ① Operation management agency receives documents and checks. ② When there is deficiency, we ask company for solution. (Check details)-Confirmation of beneficiaries of retirement pension benefits-Confirmation of deferred age-No suspension of payment in the case of withdrawal lump-sum payments (method of processing interest according to the deferred payment) Paid together upon 7 Benefit payment ① The operation management agency shall conduct the benefit payment delay.

45A and 45B show a work flow of an additional payment (lump sum) step.

It is procedure to change the amount of lump sum payment when changing judgment amount such as case that standard salary used at the time of judgment was wrong. The difference between the correct judgment amount and the previous judgment amount is additionally paid.

Work processing procedures for the work flow of FIGS. 45A and 45B are as follows.

NO Task name Detailed business process One Claim Application ① Recipients apply for benefits to companies. ② Submission of Resignation 2 Benefit payment ① The enterprise sends the benefit bill to the beneficiary. ▶ Product name: Benefit payment bill (blank paper) 3 Fill out benefit documents ① Recipient prepares benefit bill, necessary documents and sends to company. ▶ Product name: Invoice for benefits, retirement benefits, personal seal certificate, account change application, family register or resident registration 4 Document acceptance ① Company receives benefit bill, necessary documents and confirms contents. ▶ Product name: Invoice for benefits, retirement benefits, personal seal certificate, account change application, family register or resident registration 5 Payment inquiry request ① The enterprise sends a payment inquiry request form to the operation management agency. ② Inquiry condition (input)-Contract number, customer number, expected date of payment, tax (input or automatic calculation) ▶ Product name: Payment inquiry request form 6 Inquiry received ① The operation management agency receives the inquiry and checks the documents. ② When there is deficiency, we ask company for solution. 7 Benefit Inquiry ① Management management agency makes payment inquiry and returns payment amount of money to company. -Details of the payment amount (customer's name, date of employment, member, retirement allowance, national pension conversion, tax, beneficiary (name, resident number, account number), retirement allowance, total retirement benefit amount, date of payment) Statement 8 Benefit Inquiry (Call Center) ① The company makes a payment inquiry to the call center. -Inquiry details (customer name, date of joining, joiner, severance pay, national pension conversion, tax, beneficiary (name, resident number, account number), severance pay amount, total retirement benefit amount, date of payment) ▶ Output name: screen 9 Benefit Inquiry (web) ① Companies make payment inquiries on the web. ▶ Product Name: web 10 Reference ① Company confirms payment amount and references.

NO Task name Detailed business process One Document check ① Operation management agency receives documents and examines. ② When there is deficiency, we ask company for solution. ③ DC, IRA payment included (existing IRA account or opening of new account) (Review details)-Representative's date-Name, date of birth, date of joining, joining, standard salary-Reason for retirement, retirement date, subscriber's resident ID. Entering Unpaid Leave Periods-Is the Beneficiary Fair? -Is the beneficiary address the same as the group address? -Do the beneficiary names and beneficiaries of the bank accounts match? ▶ Name of the output: Payment claim, personal seal certificate, account change application form, family register copy or resident registration copy 2 Benefit claim (lump sum) ① The operation management agency shall process the benefit claim (lump sum). ② We send notice of payment (to recipient) to recipient. ③ We send notice of payment (to company) to company. ④ The RK Center will send a remittance order to the asset management agency. ▶ Product Name: Payment Notification (To Beneficiary), Payment Notification (To Company), Payment List 3 Receive payment notice ① Recipient receives notice of payment (recipient) and confirms contents. 4 Keep Payment Notice ① Company confirms payment notice (to company) and keeps. 5 Data processing ① The RK center prints out the recipient's funds and sends them to the company. History of accounts (members of subscribers, beneficiaries, severance payments, taxes) ▶ Product Name: Beneficiary 6 Recipient Ledger Storage ① Company confirms recipient book and keeps. 7 Accounting processing ① Wealth management agency conducts accounting. 8 Send Money ① The asset management agency remits to the beneficiary. 9 Confirmation of payment ① The beneficiary shall confirm the deposit.

46A and 46B show a work flow of an additional payment pension stage.

It is procedure to change the amount of pension judgment when changing judgment amount such as case that standard salary used at the time of judgment was wrong. Additional payment shall be made after grasping the difference between the correct judgment amount and the previous judgment amount.

The business processing procedure for the business flow of FIG. 46A, B is as following Table 46A, B.

NO Task name Detailed business process One Claim application ① Recipients apply for benefits to companies. 2 Payment Invoice ① The enterprise sends the benefit bill (blank paper) to the beneficiary. 3 Documents required for payment ① Recipient prepares benefit bill, necessary documents and sends to company. ▶ Product Name: Retirement benefit claim, pension application, personal seal certificate, account change application 4 Document submission ① Company receives benefit bill, necessary documents and confirms contents. 5 Benefit inquiry ① The enterprise sends a payment inquiry request form to the operation management agency. ▶ Product Name: Request for Inquiry about Benefits 6 Inquiry ① The operation management agency receives the inquiry and checks the documents. ② When there is deficiency, we ask company for solution. (Review)-Representative's date-Name, date of birth, date of joining, Membership, standard salary-Reason for retirement, Retirement date, subscriber's resident registration number. -Is the beneficiary address the same as the group address? -Do the beneficiary names and beneficiaries of the bank accounts match? -Is the pension claim correct? 7 Benefit Inquiry ① Operation management engine makes payment inquiry and answers payment amount of money to company. -Details of the payment amount (customer's name, date of employment, member, retirement allowance, national pension conversion, tax, beneficiary (name, resident number, account number), retirement allowance, total retirement benefit amount, date of payment) Statement 8 Benefit Inquiry (Call Center) ① The company makes a payment inquiry to the call center. -Inquiry details (customer name, date of joining, joiner, severance pay, national pension conversion, tax, beneficiary (person, resident number, account number), severance pay amount, severance payroll, payment date) ▶ Product name: screen 9 Benefit Inquiry (web) ① Companies make payment inquiries on the web. ▶ Product Name: web 10 Reference ① Company confirms payment amount and references.

NO Task name Detailed business process One Document check ① Operation management agency receives documents and examines. ② When there is deficiency, we ask company for solution. ③ DC, IRA payment included (existing IRA account or opening of new account) (Review details)-Representative's date-Name, date of birth, date of joining, joining, standard salary-Reason for retirement, retirement date, subscriber's resident ID. Entering Unpaid Leave Periods-Is the Beneficiary Fair? -Is the beneficiary address the same as the group address? -Do the beneficiary names and beneficiaries of the bank accounts match? ▶ Name of the output: Payment claim, personal seal certificate, account change application form, family register copy or resident registration copy 2 Benefit claim (pension) ① Operation management agency handles benefit claim (pension). ▶ Product Name: Payment List 3 Data processing ① The RK Center prints the pension details and sends them to the company. Details of pension-Period of payment: Defined pension ① Mandatory to set guarantee period within 5 years or more 20 years ② If the beneficiary selects the lump sum during the guarantee payment period, the pension value corresponding to the remaining guarantee payment period can be paid as a lump sum. -Payment: fixed amount, congestion, etc.-Payment form: monthly, three months, six months, annual pension ▶ Output: Pension 4 Pension History Receipt ① The company receives the pension details and checks the contents. (Checklist)-Does it match the request? (Payment period, payment target, payment amount, payment form, subscriber basics, etc.) 5 Pension Details ① The enterprise sends the pension details to the beneficiaries. 6 Pension History Receipt ① The beneficiary receives the pension details and confirms the contents. (Checklist)-Does it match the request? (Payment period, payment target, payment amount, payment form, subscriber basics, etc.) 7 Data processing ① RK Center will print out the Ministry of Supply and Supply and send it to the company. ▶ Product Name: Ministry of Supply 8 Ministry of Supply & Demand ① The enterprise shall check and keep the Ministry of Supply and Demand

47 is a work flow in the pension payment phase.

It is a job to pay pensioners to pensioners. Pension payments are usually made on a regular basis on the pension payment date prescribed in the Covenant, but the payment process is established so that the pensioner can not be paid at the regular payment time due to any circumstances at any time other than the regular payment.

The work processing procedure for the work flow of FIG. 47 is shown in Table 47 below.

NO Task name Detailed business process One Pension payment instruction ① Operation management agency shall give pension payment instruction at the time of temporary payment. The pension payment method and date of payment are as defined in the pension rules. -Monthly, three-month, six-month, and annual pension payment days: 00 days of the monthly payment month 2 Pension payment ① The RK Center will conduct pension payment processing. ② Send notice of payment (to beneficiary) to beneficiary. ③ Send notice of payment (to company) to the company. ④ Send remittance instructions to the asset management agency. ▶ Product Name: Notification of payment (in front of beneficiary), Notification of payment (in front of company) 3 Receipt of payment notice ① Recipient receives notice of payment (to recipient) and confirms contents. 4 Payment notice storage ① Company confirms payment notice (to company) and keeps. 5 Accounting The asset management agency conducts accounting 6 Remittance processing ① Asset management agency performs remittance processing and sends money to recipient. 7 Confirmation of payment ① The beneficiary shall confirm the deposit.

48A and 48B show the work flow of the lump sum change determination step.

It is procedure to perform lump sum payment when pensioner applied to receive lump sum payment on behalf of pension.

Work processing procedures for the work flow of FIGS. 48A and 48B are shown in Table 48A and B below.

NO Task name Detailed business process One Claim Application ① Recipients apply for benefits to companies. ② Submission of Resignation 2 Benefit payment ① The enterprise sends the benefit bill to the beneficiary. ▶ Product name: Benefit payment bill (blank paper) 3 Fill out benefit documents ① Recipient prepares benefit bill, necessary documents and sends to company. ▶ Product name: Invoice for benefits, retirement benefits, personal seal certificate, account change application, family register or resident registration 4 Document acceptance ① Company receives benefit bill, necessary documents and confirms contents. ▶ Product name: Invoice for benefits, retirement benefits, personal seal certificate, account change application, family register or resident registration 5 Payment inquiry request ① The enterprise sends a payment inquiry request form to the operation management agency. ② Inquiry condition (input)-Contract number-Customer number-Expected date of payment-Tax (input or automatic calculation) ▶ Product name: Payment inquiry request form 6 Inquiry received ① The operation management agency receives the inquiry and checks the documents. ② When there is deficiency, we ask company for solution. 7 Benefit Inquiry ① Operation management engine makes payment inquiry and answers payment amount of money to company. -Details of the payment amount (customer's name, date of employment, member, retirement allowance, national pension conversion, tax, beneficiary (name, resident number, account number), retirement allowance, total retirement benefit amount, date of payment) Statement 8 Benefit Inquiry (Call Center) ① The company makes a payment inquiry to the call center. -Inquiry details (customer name, date of employment, member, retirement allowance, national pension conversion, tax, beneficiary (name, resident number, account number), retirement allowance, total retirement benefit amount, date of payment) 9 Benefit Inquiry (web) ① Companies make payment inquiries on the web. ▶ Product Name: web 10 Reference ① Company confirms payment amount and references.

NO Task name Detailed business process One Document check ① Operation management agency receives documents and examines. ② When there is deficiency, we ask company for solution. ③ DC, IRA payment included (existing IRA account or opening of new account) (Review details)-Representative's date-Name, date of birth, date of joining, joining, standard salary-Reason for retirement, retirement date, subscriber's resident ID. Entering Unpaid Leave Periods-Is the Beneficiary Fair? -Is the beneficiary address the same as the group address? -Do the beneficiary names and beneficiaries of the bank accounts match? ▶ Name of the output: Payment claim, personal seal certificate, account change application form, family register copy or resident registration copy 2 Benefit claim (lump sum) ① The operation management agency shall process the benefit claim (lump sum). ② We send notice of payment (to recipient) to recipient. ③ We send notice of payment (to company) to company. ④ The RK Center will send a remittance order to the asset management agency. ▶ Product Name: Payment Notification (To Beneficiary), Payment Notification (To Company), Payment List 3 Receive payment notice ① Recipient receives notice of payment (recipient) and confirms contents. 4 Keep Payment Notice ① Company confirms payment notice (to company) and keeps. 5 Data processing ① The RK center prints out the recipient's funds and sends them to the company. (Description of subscribers, details of beneficiaries, details of severance payments, taxes) ② Payment is suspended from the pensioner list. ▶ Product Name: Recipient 6 Recipient Ledger Storage ① Company confirms recipient book and keeps. 7 Accounting processing ① Wealth management agency conducts accounting. 8 Send Money ① The asset management agency remits to the beneficiary. 9 Confirmation of payment ① The beneficiary shall confirm the deposit.

49A and 49B show the work flow of the real right (deceased person's death) step.

When pensioner died, it is procedure to stop pension supply to the dead. The right to pension is lost when the pensioner dies.

Work processing procedures for the work flow of FIGS. 49A and 49B are as follows.

NO Task name Detailed business process One Death ① The survivor's survivor shall contact the company of the death of the beneficiary. 2 Send document ① The enterprise shall send the death notice (blank paper) to the survivor of the beneficiary. ▶ Product Name: Death Notice (Blank Paper) 3 Death Notification ① The survivor of the recipient prepares a death notice, necessary documents (※ 1) and sends it to a company. (Required documents)-Registered copy or expulsion of insured person (Certificate of death when the death is not registered)-Seal certificate of heir right-Death notice ▶ Product name: Death notice, copy of family register or certificate of birth, Seal certificate of heir right holder 4 Document submission ① Company receives death letter of advice, required document (※ 1) and confirms contents. 5 Judgment (1) An enterprise shall conduct a determination of power. ② The written decision shall be sent to the survivor of the beneficiary. ③ Send the death notice and the right to order to the operation agency. ▶ Product Name: Judgment Resolution, Judgment Resolution (Copy), Power Order 6 Receipt of Judgment Result ① The survivor of the recipient receives the decision and confirms the contents. 7 Judgment results storage (1) An enterprise shall keep a written decision (copy). 8 Document inspection ① Operation management agency receives documents and checks. ② When there is deficiency, we ask company to solve. (Confirmation of documents)-Copy of registered person's family register or expulsion (Declaration of death when not registered)-Seal certificate of heir right-Death notice

NO Task name Detailed business process One Real power ① Operation management agency carries out real power (the death of beneficiary person). 2 Data processing ① The RK center prints out the recipient's funds and sends them to the company. ▶ Product Name: Ministry of Supply 3 Ministry of Supply & Demand ① Company confirms recipient book and keeps.

50A and 50B illustrate a work flow of a beneficiary change step due to death.

It is procedure to succeed pensioner to bereaved at the time of the person's death. If the beneficiary dies within the guarantee period (or equity period), the pension will continue to be paid to the survivor.

Work processing procedures for the work flow of FIGS. 50A and 50B are as follows.

NO Task name Detailed business process One Death ① The survivor's survivor shall contact the company of the death of the beneficiary. 2 Send document ① The enterprise shall send the death notice (blank paper) to the survivor of the beneficiary. ▶ Product Name: Death Notice (Blank Paper) 3 Death Notification ①The survivor of recipient prepares death letter of advice, necessary document and sends to company. ▶ Product name: death notice, family register or expulsion, certificate of seal of heir 4 Document submission ① Company receives death letter, necessary documents and confirms contents. 5 Continued pension award ① Company continues to carry out pension judgment. ② The written decision shall be sent to the survivor of the beneficiary. ③ We send death notice, continued pension instruction to management institution. (In consideration of the related tax laws, the payment of continued pension or middle lump sum payment will be processed) ▶ Product name: Judgment Resolution, Judgment Resolution (copy) 6 Receipt of Judgment Result ① The survivor of the recipient receives the decision and confirms the contents. 7 Judgment Results (1) An enterprise shall keep a written decision (copy). 8 Document inspection ① Operation management agency receives documents and checks. ② When there is deficiency, we ask company to solve. -Certified copy of family register or expulsion of the insured (declaration of death if the death is not registered)-certificate of seal of heir right-death notice 9 Continued Pension / Selection Payment ① Select the continuous pension and the optional lump sum.

NO Task name Detailed business process One Continued pension change ① Operation management institution continues pension change processing. 2 Data processing ① The RK center prints out the pension details and sends them to the company. ▶ Product Name: Pension Details 3 Pension History Receipt ① Company receives pension breakdown and confirms contents. 4 Pension Details ① The enterprise shall send the pension details to the survivors of the beneficiaries. 5 Pension History Receipt ① The survivor of recipient receives pension breakdown and confirms contents. 6 Data processing ① The RK Center prints out the recipient's funds and sends them to the company. ▶ Product Name: Ministry of Supply 7 Ministry of Supply & Demand ① Company confirms recipient book and keeps.

Fig. 51 is a workflow of the recipient information correcting step.

When change occurred in pension, information about beneficiary of lump sum, it is procedure to reflect the contents.

The work processing procedure for the work flow of FIG. 51 is as Table 51 below.

NO Task name Detailed business process One Correction Contact ① The beneficiary will contact the company to correct the beneficiary information. 2 Send document ① The company shall send the recipient information correction notice (blank paper) to the recipient. ▶ Output Name: Notification of Recipient Information Correction (blank) 3 Correction Notice ① Recipient creates notice of recipient information correction and sends to company. -Correction details (beneficiary name, social security number, bank name, account number, mobile number, e-mail address) ▶ Product name: notice of correction of beneficiary information 4 Document submission ① Company receives notice of recipient information correction and confirms contents. 5 Send document ① The enterprise shall send a notice of correction of beneficiary information to the operation management agency. 6 Document inspection ① Operation management agency receives documents and checks. ② When there is deficiency, we ask company to solve. 7 Recipient Information Correction ① The operation management agency performs the recipient information correction process. 8 Data processing ① The RK center prints out the recipient's funds and sends them to the company. ▶ Product Name: Recipient 9 Ministry of Supply & Demand ① Company confirms recipient book and keeps.

52A and 52B show the workflow of the beneficiary listing step.

It is service service to provide company with list listing beneficiary information of pension system.

Work processing procedures for the work flow of FIGS. 52A and 52B are as follows.

NO Task name Detailed business process One Data processing ① RK center prints list of beneficiaries and sends to company. ▶ Product Name: List of beneficiaries 2 Retainee List ① Company confirms recipient list and keeps.

NO Task name Detailed business process One Request to make a list of beneficiaries ① The enterprise shall refer to the operation management agency for the preparation of the beneficiary list. 2 List of beneficiaries ① Operation management engine performs recipient list making processing and sends to company. ▶ Product Name: Recipient List 3 Retainee List ① Company confirms recipient list and keeps.

Fig. 53 is a work flow of the judgment object list creation step;

It is the task of prompting the company to make a decision by making a list of the candidates according to the expiration of the subscriber period or the deferral period. From the point of view of office efficiency, the management agency may contact the enterprise by extracting the subjects whose membership expires once, next month (or next month).

Work processing procedures for the work flow of FIG. 53 are shown in Table 53 below.

NO Task name Detailed business process One Data processing ① RK center makes list of people targeted for judgment and sends to company. ▶ Product Name: Judgment Alarm 2 Claim / Deferral Procedures ① The company prepares a request for postponement of postponement and demand and sends it to the beneficiary. ▶ Name of product: Guide for request and postponement 3 Claim / Deferral Application ① Recipients shall apply for the request for postponement of request for postponement of the request for postponement.

Fig. 54A is a workflow of the aging (preparation for aging notice) step.

It is duties extracting aging expected target person and giving notice of aging plan notification to company. If a right to exercise (decision / claim) is not performed for a certain period of time after acquiring the entitlement, the expiration of the entitlement is called the prescription.

54B is a workflow of an aging (aging notification creation) step.

It is a task to identify a target person who has become aged during the aging task and to contact the company with the aging notice.

Work processing procedures for the work flow of FIGS. 54A and 54B are as follows.

NO Task name Detailed business process One Data processing ① RK center makes notice of aging plan (to company) and sends to operation management organization. ▶ Product name: Notice of aging plan (in front of company) 2 Receipt of Expected Prescription ① The operation management engine receives notice of aging plan (to company) and confirms contents. ▶ Product Name: Notice of Aging Schedule (To Beneficiary) 3 Prescription for Notice of Prescription ① The operation management agency sends a notice of aging plan to the company. 4 Notification to Recipient ① Company makes notice of aging plan (to recipient) and sends to recipient. 5 Procedure ① Recipient confirms contents of notice of aging plan from company (to recipient) and applies for benefit request.

NO Task name Detailed business process One Data processing ① RK center creates aging notice (to company) and sends to operation management institution. ▶ Output Name: Notice of aging (in front of company) 2 Receipt of Effective Notice ① Operation management engine receives notice of age (to company) and confirms contents. ▶ Product name: Notice of aging (in front of beneficiary) 3 Prescription Notice ① The operation management agency sends the notice of aging (to the company) to the company. 4 Notification to Recipient ① Company makes aging notice (to recipient) and sends to recipient. 5 Receipt of notice ① Recipient receives notice of age (to recipient) from company and confirms contents.

55A is a business flow of a tax related (corporate tax) stage.

This is a procedure for remitting tax portion deducted from beneficiaries to a company to handle taxation.

55B is a business flow of a tax-related (assets agency tax) stage.

It is the procedure that the asset management agency handles the taxation of the tax portion deducted from the beneficiaries.

Work processing procedures for the work flow of FIGS. 55A and 55B are as follows.

NO Task name Detailed business process One Receive payment results ① Receive actual payment processing data from asset management agency. 2 Payment instruction ① Collect the tax and deduction amount deducted when the benefits are paid to the subscriber and instruct them to collectively pay each company. 3 Fill out tax payment documents ① An enterprise prepares a tax payment document and reports it to the tax authority. ▶ Product name: Tax payment document 4 Document Receipt (1) The tax authorities receive tax payment documents. 5 Tax payment confirmation (1) The tax authority shall check the amount of tax payment and documents.

NO Task name Detailed business process 6 Receive payment results ① Receive actual payment processing data from asset management agency. 7 Payment instruction ① Collect the tax and deduction amount deducted when the benefit is paid to the subscriber and instruct the company to pay collectively. 8 Fill out tax payment documents ① An enterprise prepares a tax payment document and reports it to the tax authority. ▶ Product Name: Tax payment document, MT 9 Tax payment processing ① Remit tax payment to tax authorities. 10 Document Receipt ① Receive tax payment documents or MT. 11 Tax payment confirmation ① The tax authorities compare the tax payment with the documents and confirm it.

56A, B, and C are the workflows of the foreclosure payment (subscriber) phase.

This is a payment processing for subscribers who are seized with severance pay.

Work processing procedures for the work flow of FIGS. 56A, B, and C are shown in Tables 56A, B, and C below.

NO Task name Detailed business process One Claim Application ① Recipients apply for benefits to companies. ② Submission of Resignation 2 Benefit payment ① The enterprise sends the benefit bill to the beneficiary. ▶ Product name: Benefit payment bill (blank paper) 3 Fill out benefit documents ① Recipient prepares benefit bill, necessary documents and sends to company. ▶ Product name: Invoice for benefits, retirement benefits, personal seal certificate, account change application, family register or resident registration 4 Document acceptance ① Company receives benefit bill, necessary documents and confirms contents. ▶ Product name: Invoice for benefits, retirement benefits, personal seal certificate, account change application, family register or resident registration 5 Payment inquiry request ① The enterprise sends a payment inquiry request form to the operation management agency. ② Inquiry condition (input)-Contract number-Customer number-Expected date of payment-Tax (input or automatic calculation) ▶ Product name: Payment inquiry request form 6 Inquiry received ① The operation management agency receives the inquiry and checks the documents. ② When there is deficiency, we ask company for solution. 7 Benefit Inquiry (Call Center) ① The company makes a payment inquiry to the call center. -Inquiry details (customer name, date of employment, member, retirement allowance, national pension conversion, tax, beneficiary (name, resident number, account number), retirement allowance, total retirement benefit amount, date of payment) 8 Benefit Inquiry ① Operation management engine makes payment inquiry and answers payment amount of money to company. -Include the amount seized in the reply; -Details of the payment amount (customer's name, date of employment, member, retirement allowance, national pension conversion, tax, beneficiary (name, resident number, account number), retirement allowance, total retirement benefit amount, date of payment) Statement 9 Benefit Inquiry (web) ① Companies make payment inquiries on the web. ▶ Product Name: web 10 Reference ① Company confirms payment amount and references.

NO Task name Detailed business process One Document check ① Operation management agency receives documents and examines. ② When there is deficiency, we ask company for solution. ③ DC, IRA payment included (existing IRA account or opening of new account) (Review details)-Representative's date-Name, date of birth, date of joining, joining, standard salary-Reason for retirement, retirement date, subscriber's resident ID. Entering Unpaid Leave Periods-Is the Beneficiary Fair? -Is the beneficiary address the same as the group address? -Do the beneficiary names and beneficiaries of the bank accounts match? ▶ Name of the output: Payment claim, personal seal certificate, account change application form, family register copy or resident registration copy 2 Subscriber withdrawal process (loss date, status code set) ① Subscriber withdrawal process (loss date, status code set). 3 Benefit claim (lump sum) ① The operation management agency shall process the benefit claim (lump sum). ② We send notice of payment (to recipient) to recipient. ③ We send notice of payment (to company) to company. ④ The RK Center deducts the amount of the seizure set out of the benefit and sends the remittance instruction to the asset management agency. -The amount of allowance for seizure can be seized (50%) ▶ Product name: Notice of payment (in front of beneficiary), notice of payment (in front of company) 4 Receive payment notice ① Recipient receives notice of payment (recipient) and confirms contents. 5 Keep Payment Notice ① Company confirms payment notice (to company) and keeps. 6 Data processing ① RK center prints list of beneficiaries and sends to company. -Includes the amount of information paid to the subscriber and the amount of information not paid by the seizure setting. List (members of subscribers, beneficiaries, severance payments, taxes) ▶ Product name: beneficiary list 7 Recipient List Retention ① Company confirms recipient list and keeps.

NO Task name Detailed business process One Accounting processing ① Wealth management agency conducts accounting. 2 Send Money ① The asset management agency remits to the beneficiary. 3 Confirmation of payment ① The beneficiary shall confirm the deposit. 4 New, existing IRA deposit processing ① Other new and existing accounts are remitted to the IRA account number. 5 New and existing IRA deposits ① Current and existing accounts will be remitted to the IRA account number. 6 Resin Data Processing ① Resin data shall be processed at RK center upon completion of normal payment. 7 Reflection ① The payment result shall be reflected in the payment date and set on the retirement date in the subscriber list. 8 Error handling (non-payable materials handling) ① In case of error, send the error result for reprocessing. (1) How to deal with non-payment of benefits ① If the payment is returned due to account closure, beneficiary * unknown, etc., the error details shall be processed by the operation and management agency.

57A and 57B show the workflow of the foreclosure payment (creditor) step.

This is the job that the creditor handles for garnishment when applying for payment.

Work processing procedures for the work flow of FIGS. 57A and 57B are as follows.

NO Task name Detailed business process One Claim Application (1) The creditor shall file a claim for foreclosure benefits with the management agency. 2 Benefit billing ① The management agency shall send the foreclosure benefit bill (blank paper) to the creditor. ▶ Product name: Benefit payment bill (blank paper) 3 Fill out invoice ① The creditor prepares the foreclosure benefit bill and required documents and sends it to the operation and management agency. 4 Document submission ① The operation management agency receives the seizure benefit bill and required documents and verifies the contents. 5 Document inspection ① The management agency checks the creditors' necessary documents and supplements them when they are incomplete. 6 Foreclosure benefits ① Enter the foreclosure benefit application into the system. We send notice of payment (to creditor) to creditor, payment notice (to company) to company. ② When applying for foreclosure benefits, check the following information. -Details of the debtor's payment Contract number, payment amount, payment method, beneficiary name, resident number, account information-Seizure related information case number, contract number, seizure amount, payment amount, payment method, creditor account information ), Payment notice (to company) 7 Receipt of payment notice (in front of creditor) ① The creditor receives the notice of payment. -Pay 1/2 of the retirement insurance: ▷ Confirm the certificate of the seizure order confirmation. ▶ Product Name: Payment notice (in front of creditor) 8 Receive payment notice (in front of company) ① The company receives the payment notice. ▶ Product Name: Notification of payment (in front of company)

NO Task name Detailed business process 9 Data processing ① RK center prints list of beneficiaries and sends to company. ▶ Product Name: Recipient List 10 Recipient List Retention ① Company confirms recipient list and keeps. 11 Accounting ① Wealth management agency conducts accounting. 12 Remittance processing ① The asset management agency remits to the creditor. 13 Confirmation of payment ① The creditor shall confirm the deposit. 14 Resin Data Processing ① When the normal payment is completed, the resin data processing is performed to the RK center, and in case of error, the error result is sent and reprocessed. 15 Reflection ① The payment result is reflected in the payment date.

58 is a business flow of insolvency case reprocessing step.

This is a procedure for reprocessing insolvency cases.

Work processing procedures for the work flow of FIG. 58 are as shown in Table 58 below.

NO Task name Detailed business process One Inability to Send Money ① An error occurred during the payment remittance process. 2 Account Verification ① Check the account from the company or subscriber in the asset management institution. 3 Error correction ① Correct the error in the asset management agency (change the account number). 4 Remittance processing ① Transfer the remittance to the account number changed by the asset management agency. 5 Remittance completed data processing ① Register and modify the remittance completion data and account change data received from the asset management institution at RK Center. -Include the changes in the full remittance. 6 Confirmation of payment ① The beneficiary shall confirm the deposit.

59A is a flowchart illustrating a management management fee calculation (asset selling collection method) step.

A business process that calculates a management fee and collects a fee from an asset by selling a product.

59B is a workflow of the operation management fee calculation (company deposit method) step.

It is a business process that calculates the management management fee and reflects it in the company payment charges.

Work processing procedures for the work flow of FIGS. 59A and 59B are as follows.

NO Task name Detailed business process One Calculation of Management Fee ① The joint RK center handles the operation management fee calculation. 2 Operation management fee check ① The management agency confirms the contents by inquiring the specification of the operation management fee. 3 Accounting The asset management agency conducts accounting. 4 Remittance processing ① The asset management institution remits to the operation management institution. 5 Confirmation of payment ① Management agency confirms the deposit. 6 Accounting ① The management agency shall account for the deposit.

NO Task name Detailed business process One Calculation of Management Fee ① RK Center calculates the operation management fee and prints out the statement of the operation management fee amount and the operation management fee bill. ② Send the operation management fee bill to the company. 2 Invoice Receipt ① The company checks the contents by receiving the operation management fee invoice. 3 Operation management fee deposit ① An enterprise shall deposit an operation management fee into the operation management institution. 4 Operation management fee check ① The operation management agency checks the operation management fee details. 5 Confirmation of payment ① Management agency confirms the deposit. 6 Resin Data Registration ① The operation management agency performs the accounting data registration process, prepares accounting data and remittance data, and records it in the joint RK center. 7 Accounting ① The management agency shall account for the deposit.

60A is a workflow of the asset management fee calculation (asset selling collection method) step.

The asset management agency calculates the asset management fee and bills it to RK. In RK, it is a business process of collecting fees by selling goods.

60B is a workflow of the asset management fee calculation (company deposit method) step.

An asset management agency calculates the asset management fee and deposits it with the company.

Business processing procedures for the business flow of FIGS. 60A and 60B are as follows.

NO Task name Detailed business process One Progress reserve calculation (in fund) (1) The asset management agency shall carry out the calculation of the fund's progress reserve. 2 Asset Management Fee Calculation ① The asset management agency carries out the asset management fee calculation process. 3 Asset Management Fee Registration ① Register the asset management fee. 4 Accounting The asset management agency conducts accounting. 5 Remittance processing ① The asset management institution remits to the operation management institution. 6 Confirmation of payment ① Management agency confirms the deposit. 7 Accounting ① The management agency shall account for the deposit.

NO Task name Detailed business process One Progress reserve calculation (in fund) (1) The asset management agency shall carry out the processing of the fund reserves. 2 Asset Management Fee Calculation ① The asset management agency carries out the asset management fee calculation process. ② Send the bill of asset management fee to the company. 3 Invoice Receipt ① The company receives the asset management fee bill. 4 Asset Management Fee Deposit ① An enterprise pays an asset management fee to an asset management institution. 5 Confirmation of payment ① The asset management agency confirms the deposit. 6 Resin Data Registration (1) The asset management agency performs the balance data registration process. 7 Accounting ① Asset management engine performs accounting processing. 8 Data processing ① The joint RK center reflects the balance data received from the asset management agency.

61A is a business flow of the financial settlement report (target selection and data registration) step. It is a task to select a target company for regular or temporary financial settlement and to register a recent list of relevant companies.

61B is a business flow of the financial settlement report (the settlement execution) step. Refers to the task of identifying the appropriateness of financial position by comparing liability reserve with performance assets.

Fig. 61C is a business flow of the financial settlement report (closing execution batch) step. If a company is requested to recalculate or batch regularly among the financial settlement target companies, the company performs settlement by batch batch operation at the RK center.

Fig. 61D is a business flow of the financial settlement report (reflect results) step. It is a task to reflect the result of financial settlement in the current finance.

Work processing procedures for the work flow of FIGS. 61A to D are as follows.

NO Task name Detailed business process One Selected as a financial settlement company (periodical work) ① Usually, the financial settlement is conducted every year, and the target is selected and listed up before the settlement date (predetermined month). The settlement date shall be unless there is anything special (one day before the contractual date or the end of the applicable accounting standard). ② Selection of companies subject to regular financial settlement is carried out at the RK Center. 2 Financial settlement request (Operation management agency request) ① If the financial status of a particular company is expected to deteriorate considerably due to deterioration of the retirement pension asset management status or non-payment of the retirement pension asset, the financial settlement may be temporarily executed at the request of the management agency. If the company requests the invitation to be sent, the Joint RK Center will send the invitation for the request. 3 Invitation ① The financial settlement statement will be sent to the companies selected in paragraphs 1 and 2. The invitation will be sent by the joint RK center. ② The letter of invitation shall include the contents of basic data (list of employees, standard salary, etc.) to be prepared by the company as an attachment. ▶ Name of product: Financial settlement statement 4 Receive Financial Settlement Invitation The enterprise receives the financial settlement guide and prepares and sends basic financial settlement data such as the list of employees and the standard salary to the management agency. 5 Financial settlement request (Company request) If necessary, the enterprise prepares a temporary financial settlement request and requests it from the management authority. ▶ Output Name: Fiscal Settlement Request 6 Financial settlement request The management agency receives the financial settlement request and basic data (such as a list of employees) requested by the company. 7 Subscriber Management The management agency updates the latest employee information by reflecting the received employee list and standard salary in the subscriber management system. (Verify the roster after verifying the roster, additional registration, and salary renewal.) The confirmed data is stored in the RK center.

NO Task name Detailed business process One Enter the financial settlement basic data ① Enter the basic data (financial settlement period, target group selection, etc.) necessary for financial settlement in consultation with the company in the management agency. 2 Write a note ① Prepare a financial settlement statement to calculate future salary and future income for each employee. ② The base rate (promotion rate, withdrawal rate, and mortality rate) is used in the writing of the card, and the employee list uses the latest rate. ③ If the financial method is PUC, the employee should be prepared for each employee, and the specific age method should be prepared and used by age and service period. 3 Calculation of future benefits present value (by employee) ① The present value of the forecast benefits to the employees will be calculated based on the card. 4 Calculation of future income present value (by employee) ① The present value of future forecast income (payment) to be received for the employee is calculated based on the card. 5 Calculation of Responsibility Reserve (by Employee) ① Seek reserve for each employee. Responsible reserve = future pay present value-future income present value 6 Calculation of Total Liability Reserve ① Calculate the total liability reserve by adding the liability reserves calculated for each employee. 7 Fee reflection ① The commission category granted to the asset will be calculated based on the commission standard. 8 Accumulated Assets ① The total amount of assets accumulated by the relevant company shall be calculated based on the financial settlement date. The total accumulated assets are calculated by subtracting the commission. 9 Financial Settlement Report ① Prepare a financial settlement report that compares liability reserves and accumulated assets. ② Financial Settlement Report-Balance Sheet A statement about the financial situation of the corporate pension system, which indicates the occurrence of overcapacity-A statement of the contents of transactions for one year (P / L)-Financial verification data Standard Verification, Continued Statement showing results of standard verification-Confirmation form by pensioner The pensioner who signed and seals the financial settlement contents 10 Confirmation of financial settlement The prepared financial settlement report is confirmed by the pensioner and sent to the company by the management agency. 11 Check Financial Accounting Report (Company) The entity receives and confirms the financial settlement report.

NO Task name Detailed business process One Write a note    Same as when executing financial settlement with the management agency. Only performed as a batch at a joint RK center. 2 Calculation of future benefits present value (by employee) 3 Calculation of future income present value (by employee) 4 Calculation of Responsibility Reserve (by Employee) 5 Calculation of Total Liability Reserve 6 Half fee 7 Accumulated Assets

NO Task name Detailed business process One Review financial settlement results ① The management agency reviews the financial settlement report to determine the appropriateness of the accumulated assets. 2 End of settlement ① The management agency completes the financial settlement process when the earnings reserve is accumulated within the allowable range compared to the reserve. 3 Company confirmation request ① If the result of financial settlement is out of the allowable law as a result of financial settlement (over-accumulation, over-lack), the management agency shall ask the company to confirm the future processing procedure. 4 Return trust (1) If an enterprise requests a refund of an excess reserve, the management agency shall process the excess reserve. ▶ Product Name: Return Processing Request 5 Levy settlement ① If an enterprise requests an offset from the next levy for the excess reserve, the management agency shall settle the settlement to reflect the next levy. ▶ Output Name: Settlement Request (Offsetting Request) 6 Additional payment ① The company makes an additional payment as a special payment. 7 Recalculation ① The enterprise requests recalculation from the operation management agency. ▶ Output Name: Recalculation Request 8 Post treatment ① The operation management agency carries out post-processing for future levy processing. (Payment restrictions or additional subscription restrictions are subject to future supervision.)

Fig. 62 is a business flow of the excess reserve payment phase.

When the financial settlement is completed, there is a difference between the reserve reserve and the reserve. If the reserve exceeds the regulation, the refund procedure for the excess reserve is processed.

The work processing procedure for the work flow of FIG. 62 is shown in Table 62 below.

NO Task name Detailed business process One Application for claiming excess reserve ① When return is processed, please fill out and submit the application form. ▶ Output Name: Excess Reserve Request 2 Registration of levy offset ① Register the claim for excess reserve. 3 Enter excess reserve claim ① Enter the details of claim for excess reserve. 4 Order of sale by payment ① If there is a request for return for the excess reserves, the commodity sales order shall be issued. 5 Send Money ① The asset management agency remits to the company. 6 Accounting processing ① Wealth management agency conducts accounting.  7  Resin Data Registration  1) The R / K center performs resin data registration processing. 8 Confirmation of payment ① The company confirms the deposit.

Fig. 63 is a business flow at the end of the fiscal year.

The management agency conducts the settlement of accounts for all holding contracts at the end of December every year, prepares the financial statements for the end of fiscal year by the end of March and reports the data to the Financial Supervisory Service.

The work processing procedure for the work flow of FIG. 63 is shown in Table 63 below.

NO Task name Detailed business process One Balance calculation ① RK Center calculates the balance of total holding contract 2 Resin Data Aggregation ① RK Center performs the balance data processing 3 Preparation of financial statements at the end of fiscal year ① The RK Center prepares settlement data at the end of fiscal year. -Number of entrusted contracts-Pension assets by operating product-Type of payment-Benefit amount by reason-Dividend amount ▶ 4 Checking and reporting of closing statements ① The operation management agency confirms and reports the closing statement data ▶ Output name: closing statement data 5 Confirmation of closing statement ① The Financial Supervisory Service confirms the closing statement data ▶ Output: The closing statement data

64 is a flowchart illustrating a pension asset balance report generation step.

The pension asset report is requested from the enterprise, the management agency collects the balance calculation and balance data, prepares a pension asset report, and reports the pension asset report to the company.

The work processing procedure for the work flow of FIG. 64 is shown in Table 64 below.

NO Task name Detailed business process One Operation report request ① The enterprise requests the management agency to report the balance of pension assets. 2 Management Report Request ① The management agency confirms the reporting contents of the pension asset balance required by the enterprise. 3 Management Report Preparation Instructions ① The operation and management agency executes the balance calculation instructions online, and communicates the preparation instructions to the RK center. 4 Balance calculation ① The RK Center calculates the balance based on the contents of the instructions. 5 Resin Data Aggregation ① The RK Center aggregates the balance data based on the contents of the instructions. 6 Pension Asset Balance Report ① Prepare a pension asset balance report based on the balance calculation result and the balance data result and send it to the management agency. ▶ Output: Pension asset balance report 7 Report contents inspection ① The management agency checks whether the sent balance report is consistent with the instructions and whether the balance is correct. ▶ Output Name: Pension Asset Balance Report 8 Pension Asset Balance Report ① The management agency shall send the pension wealth report to the company. ▶ Output: Pension Asset Balance Report 9 Pension Asset Balance Report ① The enterprise shall confirm the contents of the pension asset balance report and keep the documents. ▶ Output name: Pension asset balance report

65 is a business flow of pension wealth management status report preparation step.

The company receives a report on the asset balance and management status from the company, calculates the balance and profits at the management agency, prepares a pension asset management status report, and reports it to the company.

Work processing procedures for the work flow of FIG. 65 are shown in Table 65 below.

NO Task name Detailed business process One Operation report request (1) An enterprise shall request a management institution to report the balance of pension assets. * Available on the web 2 Management Report Request ① The management agency shall check the reporting contents of the management of pension assets required by the company. 3 Management Report Preparation Instructions ① The operation management agency shall execute the operation report preparation instruction online and contact the RK center with the preparation instruction. ▶ Product Name: Instruction 4 Balance and Revenue Calculation ① The RK Center calculates the balance and revenue based on the contents of the written instructions. ▶ Product Name: Instruction 5 Resin Data Aggregation ① The RK Center aggregates the balance data based on the contents of the written instructions. ▶ Product Name: Instruction 6 Report on Pension Asset Management Status ① Pension asset management status report shall be prepared and sent to the operation management agency based on the balance and income calculation results and the balance data results. ▶ Output Name: Pension Asset Management Status Report 7 Report contents inspection ① The management agency shall check whether the asset balance report sent is consistent with the instructions and whether the balance is correct. ▶ Output Name: Pension Asset Management Status Report 8 Pension Asset Management Status Report ① The management agency sends the pension wealth report to the enterprise. ▶ Output Name: Pension Asset Management Status Report 9 Pension Asset Management Status Report ① The enterprise shall confirm the contents of the pension asset balance report and keep the documents. ▶ Output Name: Pension Asset Management Status Report

66 is a workflow of the cancellation inquiry step.

This is a procedure for cancel inquiry in which a request from a company is conducted. We perform balance calculation, cancellation allowance calculation and present inquiry result to company.

Business processing procedures for the business flow of FIG. 66 are shown in Table 66 below.

NO Task name Detailed business process One Request cancellation inquiry ① Company wanting cancellation of company pension contract informs cancellation contents and requests cancellation inquiry. -Details of cancellation (required items)-Contract number, date of cancellation, reason for cancellation 2 Cancellation inquiry instruction ① Operation management engine performs cancellation inquiry instruction. 3 Balance calculation ① The RK Center performs balance calculation based on the asset balance data which is managed under the direction of cancellation inquiry. 4 Calculation of cancellation cancellation fees ① The RK Center calculates cancellation allowances based on subscriber and beneficiary data. 5 Fill out cancellation form ① RK center will print out the cancellation inquiry form and send it to the operation management agency based on the cancellation inquiry result. ▶ Output Name: Termination Inquiry Form 6 Confirm cancellation letter ① The operation management agency confirms the termination inquiry. 7 Presentation of cancellation inquiry ① The operation management agency shall present the termination inquiry form to the enterprise. 8 Archive cancellation form ① Company confirms and submits cancellation inquiry sent out.

67A, B, and C are the workflow of the cancellation phase.

It is the procedure of cancellation which is carried out by receiving a request from a company. We confirm the final assets and calculate cancellation cancellation money and transfer money to company and subscriber, recipient.

The work processing procedure for the work flow of FIGS. 67A, B, and C is shown in the following Tables 67A, B, and C.

NO Task name Detailed business process One Cancellation request ① Company hoping for cancellation of company pension contract contacts subscriber of cancellation date and time to operation management engine. We contact beneficiary list and cancellation contents (cancellation reason, cancellation date) and apply for cancellation. 2 Cancellation reception ① The management agency shall accept the termination. ■ Management at the time of receipt of cancellation ① The management agency is recommended to keep the case of cancellation request from the enterprise. In particular, in the case of retirement pension, if the retirement payment is paid before retirement, it will not be able to calculate the number of years before the termination date when calculating the retirement allowance. ② If the cancellation doctor cannot be withdrawn, issue the cancellation guide to the organization and submit the following documents. -Application for Termination-Certificate of Seal-Notice of Retirement (Including eligibility documents for entitlement) If a Retirement Notice is not submitted before the date of termination. If there is any additional subscription before the termination date ③ At each branch of the operation management agency, the submitted cancellation application shall be checked and sent to the head office management department. 3 Registration data check ① The operation management agency checks the contents of the registration data based on the list of subscribers and beneficiaries from the enterprise. (Checklist)-Is the signature of the organization signed? -Is the name and social security number the same as the list? -Are the reasons for cancellation correct? 4 Office work ① When there is omission in registration data deficiency and office work procedure, the operation management engine performs necessary office work processing. 5 Instructions on selling assets ① The management agency shall give the asset management agency an instruction on the sale of the assets to determine the final assets.

NO Task name Detailed business process One Final Asset Contact ① Asset management engine establishes the last assets and communicates the final assets data to operation management engine. 2 A cancellation order ① The operation management agency shall give a cancellation order. 3 Calculations such as cancellation allowances ① If pensioners are present, the remaining pension amount before each distribution shall be calculated first. (2) The allocation of cancellation allowances for each person shall be calculated as assets less the residual pension amount. ③ The seizure payment case shall be treated as the amount distributed by person. ④ Upon request for calculation of the period for the intermediate settlement-After calculating the settlement date as much as the cancellation rate, reflect the calculation date of the member's account book, and provide the calculation date information when requesting it later. 4 Cancellation notice ① The RK Center prints the notice of cancellation result and the beneficiary statement. (Detailed beneficiary details) Name, resident number, total amount of severance pay, national pension, income tax, other deductions, re-working charges, foreclosure amount, individual cancellation refund, actual payment amount, payment method, account number (contractor payment specification) Deduction, payment method, company account information ▶ Output: Notification of cancellation result, beneficiary statement 5 Confirm cancellation result ① The operation management agency confirms the termination result. 6 Receive payment notice ① Subscriber and recipient shall receive notice of payment. 7 Cancellation notice ① Company confirms cancellation result notice sent and keeps.

NO Task name Detailed business process One Send Money (1) The asset management institution shall send remittances to enterprises, subscribers, and beneficiaries. 2 Accounting processing ① Wealth management agency conducts accounting. 3 New, existing IRA deposit processing ① Other new and existing accounts are remitted to the IRA account number. 4 Deposit new or existing IRA account ① Current and existing accounts will be remitted to the IRA account number. 5 Confirmation of payment ① Companies, subscribers and beneficiaries confirm the deposit. 6 Confirmation of payment ① The company confirms the deposit. 7 Resin Data Processing ① Resin data shall be processed at RK center upon completion of normal payment. 8 Reflection ① The payment result shall be reflected in the payment date and set to the retirement date in the subscriber's register. 9 Error handling (non-payable materials handling) ① In case of error, send the error result for reprocessing. (1) How to deal with non-payment of benefits ① If the payment is returned due to account closure, beneficiary * unknown, etc., the error details shall be processed by the operation and management agency.

68a, b, and c are the workflow of the contract transfer step.

It is a procedure of contract transfer that is carried out with a request from a company. We confirm final assets and calculate contract transfer allowance and send money to asset management institution to transfer.

Business processing procedures for the business flow of FIG. 68A, B, and C are shown in the following Tables 68A, B, and C.

NO Task name Detailed business process One Contract Transfer Application ① Company which hopes for contract transfer of corporate pension contract contacts subscriber of the point of contract transfer date and time and contract transfer contents (reason of contract transfer, date of contract transfer) to operation management organization and applies for contract transfer. ① At the request of the contractor. 2 Contract Transfer ① The operation management agency receives the transfer of the contract. 3 Document check ① The management agency inspects documents from the enterprise. (Checklist)-Is the signature of the organization signed? -Are the reasons for contract transfer written correctly? 4 Office work ① When there is omission in registration data deficiency or office work procedure, administration management agency performs necessary office work processing. 5 Instructions on selling assets ① The management agency shall give the asset management agency an instruction on the sale of the assets to determine the final assets.

NO Task name Detailed business process 6 Final Asset Contact ① Asset management engine establishes the last assets and communicates the final assets data to operation management engine. 7 Contract Transfer Instruction ① The operation management agency shall give instructions on contract transfer. 8 Calculation of reserves, transfer fees, etc. ① If pensioners are present, the remaining pension amount before each distribution shall be calculated first. (2) Calculate the commission with the contract transfer allowance as the asset less the residual pension amount. (In consideration of the singular treatment method in the calculation) 9 Fill out notice of contract transfer result ① The RK Center prints a notice of the result of the contract transfer. 10 Confirmation of Contract Transfer ① The operation management agency confirms the result of the contract transfer. 11 Receive payment notice ① Subscriber and recipient shall receive notice of payment. 12 Retention notice of contract transfer ① The company shall confirm and keep the notice of contract transfer result sent.

NO Task name Detailed business process One Resin Data Registration ① Asset management agency performs balance data registration processing and creates accounting data, remittance data. 2 Accounting processing ① Asset management engine performs accounting processing. 3 Send Money ① The asset management agency remits the contract transfer reserve to the other company and remits the fee to the operation management institution. 4 Confirmation of payment ① Other companies will confirm the deposit. 5 Check the deposit result ① The company confirms the deposit result. 6 Confirmation of payment ① The management agency confirms the fee deposit. 7 Resin Data Processing ① Register the resin data in RK center. 8 Contract Termination ① The contract shall be terminated by the Master.

69 is a workflow of the education management stage.

In the education management stage, education on the matters prescribed by Presidential Decree, such as the operation status of the retirement pension system, can be conducted regularly or irregularly.

Business processing procedures for the business flow of FIG. 69 are shown in Table 69 below.

NO Task name Detailed business process One Application ① Employees enrolled in the retirement pension system apply for WEB service to receive training.-At the time of application, they can prove that they are employees of the company, such as company information, user's name, resident registration number, employee number, date of employment, and e-mail information. After entering the data, request to apply. 2 Membership Judgment ① Determination of membership in the contract (confirm the membership of the retirement pension contract by the subscriber's resident registration number)-Determination of eligibility after confirming the membership information in the contract of the relevant company based on the registered registration application information Determine if the contract is maintained. 3 Subscriber Process (ID.PW Grant) ① Assign ID and PW. 4 Processing of subscription notice ① When the subscription process is completed, a subscription notice is created, and a subscriber of the ID and PW is given a notification of subscription. * We perform notification of subscription using E-MAIL. 5 Confirm registration information and registration ① Check the registration information and register with the issued ID.PW 6 Data processing ① Complete subscriber registration process 7 Confirm Application ① Check the subscription contents registered by the subscriber on the screen. 8 Confirm Application ① The subscriber registration contents registered by the subscriber are checked on the screen by the operation management institution. 9 System and Contract Information Inquiry ① Inquiry on the operation status of the retirement pension system and the processing procedures-Salary amount and payment status by type of salary (paid retirement, pension, etc.)-Payment status of employer (business owner), payment time, etc. Reserve amount (financial verification status)-Business process at the time of retirement and retirement, operation and management of the reserve at retirement-Number of beneficiaries by number of subscribers and salaries-Operational profit of the reserve, operating loss and composition ratio of assets Others Reserve Status 10 Data processing ① Inquire about related data.

70 is a workflow of a product management step.

The product management stage registers the attributes of the products provided by the product provider.

Work processing procedures for the work flow of FIG. 70 are shown in Table 70 below.

NO Task name Detailed business process One Prior application documents sent (1) The product provider, which has entered into a commission agreement with the management agency, shall prepare a product property registration application form for the goods provided and mail the completed application form to the operation management agency by mail. 2 Advance application documents ① The operation management agency receives the application form for registration of product attributes by mail from the product provider, checks the contents of the documents (required items), and if the result is incomplete, receives the revised application form from the product provider. 3 Product Information Registration ① The management agency registers the items listed in the received application on the product information registration screen. ② If an error occurs when registering the product property, call the person in charge of the product provider to check the item and check the registration result. If there is an error in the contents of the application, please request a rewrite and resend the application. 4 Registration completion notice ① If registration is completed normally, the product code is numbered and a registration completion notice is printed. After receiving the internal approval notice printed out, mail it to the product air pipe.

The best embodiments have been disclosed in the drawings and specification above. The specific terms or numbers used herein are for the purpose of describing the present invention only and are not used to limit the scope of the present invention as defined in the meaning or claims. Therefore, those skilled in the art will understand that various modifications and equivalent other embodiments are possible from this. Therefore, the true technical protection scope of the present invention will be defined by the technical spirit of the appended claims.

The present invention provides an efficient and competitive web-based retirement pension system by establishing a business model that can provide services that meet the characteristics of the retirement pension market and providing an efficient configuration of a server and network system for implementing the web-based implementation. To build.

Claims (14)

A trial step of preparing an trial bill for a new application; A contract conclusion step of receiving a new contract document from an enterprise and performing a contract procedure; A company management step of processing the contents when the information of a company operating a retirement pension system is registered and changed by entering into a contract; A subscriber management step of processing the contents when the information of the retirement pension subscriber is registered and changed; An installment management step of receiving an installment from the company and managing the installment; An asset management step of performing an asset management task on an asset that the enterprise should cover the salary; A beneficiary management step of managing a benefit for an ineligible person; A financial settlement step in which the actual reserve performs profit and loss verification at a predetermined financial settlement date; And Retirement-type retirement pension operating method characterized in that it comprises a cancellation step of performing a cancellation procedure upon request from the company. The method of claim 1, wherein the calculating step New trial step of preparing the new contract application, calculation of contributions and trial report through the system design; If the company's retirement pension system is changed and the company requests the system change calculation, the system change calculation step reflects the system change history; A recalculation step of changing the base rate and contract matters on a regular basis or as necessary to ensure that the levy is revised; And A method of operating a defined benefit retirement pension system, which includes predicting the future of the retirement pension system, analyzing the liquidity of the retirement allowance and the leveling effect of the pension system, and analyzing the expected effects of corporate accounting. According to claim 1, wherein the corporate management step A company name changing step of reflecting the contents when the name of the company is changed; When the address of the company is changed, the company address changing step reflecting the contents; Representative name change step of reflecting the contents when the representative name of the company is changed; A return account change step reflecting the contents when a return account of the company is changed; When the employee representative of the enterprise is changed, changing the employee representative to reflect this content; When the company information of the company is changed, changing other company information reflecting the contents; And When the business information of the company is changed, a fixed-income retirement pension operating method comprising the step of changing the corporate seal reflecting this content. The method of claim 1, wherein the subscriber management step is Changes to baseline benefits for registration of employees who meet the eligibility criteria on the additional subscription date specified in the contract (or ancillary agreement) or for changes to the baseline benefits for system members who use benefits to calculate payments and benefits. A subscriber change processing step of causing; An additional subscription step in which an additional subscriber created by the company for the employees who meet the eligibility criteria for the pension system is reflected in the system after the existing list and collective check by the system; A salary update step of reflecting the contents of the existing list and the batch check by the system when the standard salary is changed for the system subscriber who uses the salary for the calculation of the amount of payment and benefit; A subscriber information correction step of reflecting the contents of the subscriber's basic information necessary for calculating the payment and benefit amount when the reason for the change occurs; An in-system (between employer) movement step in which the subscriber reflects the contents when the subscriber moves in the corporate group when the corporation operates a system in a plurality of corporations such as a parent company or a subsidiary relationship; An inter-system movement (transfer) step in which the subscriber withdraws from the currently subscribed system when the pension system moves to another company; An inter-system transfer (transfer) step in which the subscriber joins the pension system at the current moving place when the subscriber moves to another company with a different pension system; A leave / reinstatement step in which the subscriber reflects the contents when applying for a leave of absence due to a special reason or when returning to a leave of absence; A disqualification step (withdrawal) in which the subscriber reflects the contents of the pension system when it is necessary to withdraw from the pension system; A subscriber rostering step of providing the company with details of the basic information of the subscriber; A debt seizure application step of applying a seizure order by the creditor to the court as a debtor and sending a seizure order in the court; And And a loan information management step of reflecting the subscriber information in the subscriber information when the subscriber receives a loan from the financial institution with the right to receive the retirement pension. According to claim 1, wherein the installment management step is A payment guide step of calculating a payment to be paid by the company at the present time and notifying the company of its contents; An installment storing step of storing an installment payment from the company; And Defining benefit type retirement pension operating method comprising the step of changing the payment cycle to reflect when there is an application for the change of the payment cycle from the enterprise. According to claim 1, wherein the asset management step A pension wealth inquiry step of processing a pension wealth status inquiry request by the company when it is requested; A method and rate registration / change step of presenting a method and rate of operation of the pension asset and registering / modifying it; A redistribution step of redistributing assets being operated at the request of the enterprise; The asset management institution pension asset transfer step of changing the share of pension assets of each asset management institution at the request of the enterprise; A purchase step by an installment which receives an deposit of an installment at the request of the enterprise and gives an operation instruction; A sale step by the payment instruction that receives the payment instruction and issues the operation instruction; In order to calculate the balance of pension wealth, the balance data interworking step performed by a records management institution that receives and registers balance data from the asset management institution and the product provider every business day; A product sale step performed by the records management institution which receives a sale instruction of an operation management institution, gives a sale instruction to the asset management institution, and confirms a sale result and a deposit result; And And receiving a purchase order from the management management institution, giving a purchase order to the asset management institution, and confirming the purchase result. The method of claim 1, wherein the recipient management step A benefit inquiry step of calculating and notifying a benefit for the beneficiary who has lost the membership; A benefit application step (one-time payment) that pays a lump sum when a beneficiary who has lost the subscription qualification applies for the lump-sum benefit to the company; A benefit application (pension) step of paying a pension when a beneficiary who has lost the subscription qualification applies for pension benefit to the company; A benefit deferred deferral step in which the beneficiary who has lost the subscription qualification applies to the company for deferred benefit; An additional payment (lump sum) step of changing the lump sum payment amount when the judgment amount is changed; An additional payment (pension) step of changing the pension determination amount when the determination amount is changed; A pension payment step of paying pensions to pensioners; A change determination step of making a lump sum payment when the pension recipient requests to receive a lump sum payment on behalf of the pension; A real power (deceased beneficiary's death) step of stopping pension payment to the deceased when the pensioner dies; Recipient change due to death that succeeds pensioner to survivor at the time of member's death; A beneficiary information correcting step reflecting the contents when a change occurs in the information on the beneficiary of the pension and lump sum; A list of beneficiaries providing a list of beneficiary information of the pension system to the enterprise; A step of creating a list of subjects of judgment for creating a list of subjects of judgment in accordance with the expiration of the subscriber period or the period of entitlement delay; An aging step of identifying an aged subject and contacting the aging notification company; A taxation step in which the asset management agency processes the tax service on the tax portion deducted from the beneficiaries; A foreclosure payment (subscriber) step of processing a payment of a subscriber whose foreclosure is set in a severance pay; A garnishment payment (creditor) step that is processed by the creditor for the garnishment; And A method of operating a defined benefit type retirement pension, characterized in that it comprises an insolvency processing step of reprocessing insolvency. The method of claim 1, wherein the financial settlement step is Calculating a management management fee and reflecting it in a company's payment amount of payment; An asset management fee calculation step of the asset management institution calculating the asset management fee and depositing and collecting the asset management fee; Select target companies for regular or temporary fiscal settlement, register a recent list of relevant firms, compare liability reserves with performance assets, determine the adequacy of financial status, settle accounts, and review the results of financial settlement executions. Fiscal settlement report step to reflect the financial; When the financial settlement results in excess reserves of the difference between the reserve reserve and reserves, the excess reserve return step of refund processing; At the end of the fiscal year, the management agency conducts the settlement of accounts for the entire holding contract to prepare the settlement report data; A pension asset balance report preparation step of requesting a pension asset balance report from the enterprise to generate a pension asset report by aggregating balance calculation and balance data in an operation management institution and reporting the pension asset report to the company; And The pension asset management status report is prepared by calculating the balance and profits from the management and management institution by receiving a report on the asset balance and the management status from the company, and preparing the pension asset management status report to report to the company. Method of operating defined benefit retirement pensions. The method of claim 1, wherein the canceling step Cancellation inquiry step of receiving a request from the company; Termination execution step of receiving a request from the company; And A method of operating a defined benefit retirement pension, characterized in that it comprises a step of contract transfer carried out by receiving the request from the company. The method of claim 1, A method of operating a defined benefit retirement pension, characterized by further comprising an education management step of providing education on the operation status of the retirement pension system on a regular or irregular basis. The method of claim 1, A method of operating a defined benefit retirement pension further comprising a product management step of registering an attribute of a product provided by a product provider. An operation management agency that introduces operational products and operation methods to customers and performs operation management tasks related to the maintenance of contract results; A recordkeeping authority that records, stores, receives notices of all subscribers, and receives management instructions, and records management service for records and assets management; An asset management agency that conducts asset management on assets that the employer in charge of retirement pensions should cover their salaries; And A defined benefit type retirement pension management system, comprising: a product provider for presenting a product for the management of a retirement pension asset and managing the product. The method of claim 12, wherein the records management institution Web server / Web Application Server (WAS) for applications; An external server in charge of an interface with the operation management institution, the asset management agency, and the product providing agency; DB server to build a database; And Fixed payment type retirement pension management system comprising a communication network connecting the servers. The method of claim 12, wherein the records management institution Defined salary type retirement pension operation system, characterized in that further comprising a development server for the development of the system connected to the web server / WAS by a test network.

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