공익법인의 의결권 제한과 세제상 규제와의 상호 관련성 고찰

Abstract

Korean conglomerates have been suspected of abusing the public service corporation system to avoid various regulations and strengthen their owner’s control in a way that is not allowed by law. As a result of the institutional response, there was a regulation under the Inheritance and Gift Tax Act, and a new regulation of restricting voting rights on stocks of domestic companies was added to the Fair Trade Act at the end of 2020. However, with regulations already difficult under the Inheritance and Gift Tax Act, regulations that require the essential content of shareholder rights of voting rights to be restricted are overlapping regulations and are difficult to be free from charges of excessively restricting property rights of public service corporations. Therefore Efforts are needed to harmonize the two systems in order for the newly introduced system of restricting voting rights of public service corporations and the existing regulations under the Inheritance and Gift Act not to restrict basic rights excessively. To this end, as a first step, I would like to propose to ease the overly complex and heavy restrictions under the current Inheritance and Gift Act. A rational review should follow after the implementation of the restriction on voting rights as to whether the restriction works as originally intended and whether it is an excessive restriction on basic rights or not.