최근에 국회 문광위원회에서 박물관 미술관의 기증을 활성화시키기 위한 법안 제정이 추진 중에 있다. 기증자의 년간 소득 10% 안에서 공제받고, 기부공제처리 기관의 요건을 구비하고 또 무엇보다도 작품의 감정평가 체계가 올바로 세워져야 하는 방안을 마련한다는 것 등에 대한 논의에 초점이 맞춰지고 있다. 이러한 노력을 지켜보면서 차제에 기증의 법제적 근거가 마련되고 이 제도가 실효가 있으려면 관계자들이 소장품운영과 관련된 원칙과 방법들의 메카니즘을 좀더 파악하는 것이 필요하다는 생각이 든다. 기증의 문제를 기존의 세법 개정, 작품감정체계 구축과 같은 테두리 안에서 해결해나감에 있어 일부 특정 집단 만의 단편적 대응을 넘어서, 국공립 미술관 박물관 전체가 함께 관심 갖고 법안의 구체성이나 선진적 소장품 관리시스템의 맥락에서 강도 높은 연구가 뒷받침 되어야 할 것이다.

무엇보다도 상정될 법안에 있어서 선진 박물관 미술관에서 기증을 진작시킨 핵심전략이었던 “계획기증(Planned Giving)” 또는 “소유권 분할(Shared Ownership)” 방식이 애초에 고려되었어야 한다고 본다. 미국 박물관들은 1960년대 이후로 박애주의적 동기의 대규모 기증이 더 이상 지속되지 않는 상황에서 기증을 끌어낼 방법을 오래도록 고심해왔다. 1984년 기증을 유도하는 세제개혁안이 통과되고 십 여년이 지난 1990년대 중반 이래로 미국 박물관 미술관들에서 이 계획기증이 활발히 이루어지고 있다. 특히 고가의 미술품의 경우 시장에서 단기간의 자산 증대(Hedge) 이득을 쉽게 포기하기 어렵다는 점과, 기증결정의 정서적 장애를 해소하는데에 주효하게 작용하였다.

계획기증은 미래의 기증 예정시점을 설정해놓고서 대개 기증자의 사망시 유증으로 완결된다. 그 기간 동안 미술관과 소유권을 공유하게 되며 기증작품의 저작권, 관리 보존 경비부담 등도 공유한다. 예로 50% 기증을 설정하면 원칙적으로 연중 6개월은 미술관에 나머지 6개월은 기증자의 소유로 하는 원리로 대개는 기증자가 자신의 권한이나 책임을 가지면서 물리적으로 박물관의 소관하에 두게 된다.  기증자는 고가의 기증품에 대해 설정한 몇 년간에 걸친 계획기증으로 몇 년에 걸쳐 충분한 세금공제(미국의 경우 30%)를 받게 되는 이점이 특징적이다.

다음으로 기증에 따라오는 필연적 문제점과 “수집-처분(Accession-Deaccession)”이라는 소장품 운영의 체계를 파악 해야 할 것이다. 소장품의 선택은 개별 기관의 관심이나 전문분야에 의해, 또한 당시의 트렌드나 대중들로부터 제공받는 것으로 틀지워지는데 특히 수집에 대한 정책이 분명치 않을 경우 소장품의 축적이 무계획적이고 구성력이 없어진다. 장기적으로 수집품의 누락과 중복의 문제가 심각해지며 이러한 국면에서 소장품에 대한 정제 작업으로 사용되는 것이 “처분(Deaccession)”의 기능이다. 처분은 실질적으로 매각, 폐기, 교환 등의 여러 형태로 이루어지는 고난도의 소장품 경영 기법이어서 우리 실정에 당장 적용하기는 어렵지만 향후에 필요한 소장품 주요전략이다. 미국의 경우 몇몇 국립기관을 제외하고 이러한 활발한 처분 활동에 의해 컬렉션을 형성해 왔다. 이의 논쟁적 성격은 처분의 효능이 ‘양날 선 칼’이라든지, 만질수록 손을 더럽히게 되는 ‘마쉬멜로’에 비유되어 온 것에서도 짐작할 수 있다.

소장품 수집과 취득의 문제는 단편적 관심사를 넘어 소장품 관리시스템의 큰 틀과 개념, 역사적 경험사례들과 함께 다면적으로 이해 되어져야 할 것이다. 박물관 기증의 법제화 역시 취득의 한 형태로서의 함의와 ‘수집과 처분’과 같은 상호 연결된 개념의 작동 기제에 대한 본격적인 접근이 요구된다.

Reviatalization of museum donation and collections policy

To encourage gift to museums, adopting the collection management practice of so called 'Planned giving' or 'Shared ownership' would be positive, which has been a proven method in museum field. American museums had suffered from decreasing philanthropist's giving since 1960s, and eventually developed the planned giving strategies. The U.S. Tax Reform Act of 1984 enacted and publicized them to museum members and potential donors.

It is multilateral to understand museum giving as collecting and acquisition practices in the museum context. For the best effectiveness of taxation legislation for museum donation, sound appraisal system should be grounded on art markets. In addition various 'acquisition-deaccession' methods should be approached with a intense research.

- Kim, Eun-Yeong | Curator, The Museum of Photography, Seoul

- 김은영(1961- ) 미국 존에프케네디 대학원 미술관학 석사. 서울시립미술관 학예연구원, 한미사진미술관 기획실장 역임. 현 경기도미술관 학예팀장.