초록 열기/닫기 버튼
현행 법제상 기업의 대표적인 사업구조 개편방안인 기업활력법상의 사업재편과 중소기업사업전환법상의 사업전환은 우리 기업과 산업의 국내․외적인 경쟁력을 강화하고 산업구조를 고도화하여 국민경제의 건전한 발전에 기여하기 위한 제도이다. 따라서 사업재편과 사업전환을 활성화하여 우리 기업과 산업의 지속적인 성장․발전을 도모하려면 관련 법령에 내포된 문제점과 미비점을 개선하고, 승인기업이 체감할 수 있도록 재정지원과 세제지원을 다양화하고 강화해야 한다. 이에 본고에서는 사업재편과 사업전환에 관련된 법령의 주요 쟁점을 중심으로 문제점을 규명하고 실효적인 개선방안을 제시하였다. 먼저 사업재편에 있어서는 엄격한 실행요건과 승인요건을 완화해야 하고, 예상하지 못한 급속한 위난의 발생으로 인해 경영위기에 직면한 기업에 대해서도 사업재편을 허용해야 하며, 신산업의 범위를 명확히 하며 규제샌드박스 관련 법령과 자동 연계되도록 해야 하고, 신산업의 판정기준을 명확히 정립해야 한다. 또한 공동사업재편에 관한 규정을 보완하여 공동사업재편을 활성화함은 물론 반려기준과 실시유형도 명확히 해야 하고, 승인기업의 변경신청 관련 규정을 합리화해야 하며, 신산업에 진출하는 사업재편에 대해서도 상법ㆍ자본시장법에 관한 특례를 적용하고 세제지원과 재정지원을 강화해야 한다. 다음으로 사업전환에 있어서는 중소기업과 중견기업의 개념과 포섭범위를 명확히 해야 하고, 전환요건을 완화하여 동일 업종이라도 신산업이나 신기술에 속하면 허용해야 하며, 사업전환에서도 사업재편처럼 기재사항에 관련된 규정의 체계성을 갖추어야 하고, 중견기업의 사업전환 신청요건 및 사업전환계획의 승인주체를 명확히 해야 한다. 또한 중견기업의 사업전환계획의 변경 및 이행점검에 관련된 문제점과 미비점을 보완해야 하고, 중소기업사업전환법상 주식교환에 관한 특례의 미비점도 보완해야 하며, 중소기업과 중견기업의 사업전환계획에 대한 세제지원과 재정지원을 다양화하고 강화해야 한다.
The business reorganization and business transformation, which are representative business structure reorganization methods of companies under the current Acts, are systems to promote the sound development of the national economy by strengthening the domestic and international competitiveness of domestic companies and industries and by advancing the industrial structure. Therefore, in order to promote the continuous growth and development of our industry and companies by activating business reorganization and business conversion, we will improve various problems and deficiencies contained in the relevant Acts and regulations, and provide financial and tax support so that approved companies can feel it. It should be diversified and strengthened. Therefore, in this thesis, the main issues of the laws related to business reorganization and business conversion were identified, and effective improvement measures were sought. First of all, in business reorganization, 1) the execution and approval requirements of business reorganization should be relaxed. 2) Companies facing a business crisis due to unexpected and rapid occurrence of crisis should be allowed to reorganize their business. 3) The scope of the new industry should be clarified and automatically linked with the regulations related to the regulatory sandbox. 4) Criteria for judging new industries must be clearly established. 5) The joint business reorganization should be revitalized by supplementing the regulations on joint business reorganization, and the criteria for rejecting the joint business reorganization plan and the type of implementation should be clarified. 6) Rationalize the regulations related to the change application of approved companies, and stipulate exceptions together. 7) Special cases regarding the Commercial Act and the Capital Markets Act should be applied to business restructuring plans that enter new industries, and tax support and financial support should be strengthened. Next, in business conversion, 1) the concept of small and medium-sized enterprises and mid-sized enterprises and the scope of acquisition must be clarified. 2) It is necessary to actively allow business conversion requirements if they belong to a new industry or new technology even in the same industry by easing the requirements. 3) In case of business conversion, as in the case of business reorganization, the regulations on the items to be described must be systematic. 4) Under the Special Act on the Promotion of Growth and the Strengthening of Competitiveness of Middle-Standing Enterprises, the requirements for applying for business conversion of medium-sized enterprises and the subject of approval for the business conversion plan must be clearly defined. 5) Problems related to changes in the business conversion plan of mid-sized companies and deficiencies in the implementation check of the business conversion plan must be supplemented. 6) Improve effectiveness by supplementing deficiencies in the special case for stock exchange under the Special Act on the Promotion of Business Conversion in Small and Medium Enterprises. 7) Diversify and strengthen tax support and financial support for business transformation plans of small and medium-sized enterprises and mid-sized enterprises.
키워드열기/닫기 버튼
Oversupply, Corporate Restructuring, Special Act on the Corporate Revitalization, Corporate Business Structure Reform System, Business Reorganization, Business Conversion, Approval Requirements, New Industry, Special Act on the Promotion of Growth and the Strengthening of Competitiveness of Middle-Standing Enterprises, Special Act on the Promotion of Business Conversion in Small and Medium Enterprises
