물적피해 손해배상시 수리비 일괄 감가상각의 한계와 개선방안 - 수리비 구성요소(재료비·노무비·경비)별 분리 평가를 중심으로 -

초록

This study identifies the legal contradictions inherent in the customary practice of applying "uniform depreciation to repair costs" in property damage compensation, and proposes a "Separate Assessment by Cost Component (Partial Depreciation Theory)" as a practical alternative. Current practices in litigation appraisal and loss adjustment apply a uniform depreciation rate to the total repair amount without distinguishing the legal characteristics of its components: material, labor, and overhead costs. This approach misinterprets "accounting depreciation" (a cost allocation procedure) as a "legal deduction for betterment," unfairly imposing an undue financial burden on victims by deducting even the inevitable expenses incurred for restoration. In particular, labor and overhead expenses—which are essential for restoration but are one-time "sunk costs" that do not contribute to the increase of the asset's value—must be entirely excluded from depreciation. Conversely, exceptional depreciation should only be allowed for "material costs" (parts) where there is a probability of value enhancement due to the replacement of physical entities. This "Partial Depreciation Theory" serves as the most reasonable point of balance, fully compensating the victim's actual loss while preventing over-compensation by the tortfeasor. In conclusion, to abolish the unfair practice of uniform depreciation and realize substantive justice, it is urgently necessary to establish clear "Court Appraisal Guidelines" at the Supreme Court level and for the courts to actively demand component-based separate assessments.

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