사회적기업의 등록제 전환에 관한 법적 고찰

Abstract

Since the enactment of the Social Enterprise Promotion Act in 2007, the government has laid the foundation for growth over the past ten years by actively fostering certified social enterprises through financial and tax support. At the time of enactment of this law, there was an opinion that a registration system should be introduced, but it was confirmed as a certification system. Afterward, the government publicly debated converting to the registration system in 2017. A partial amendment to the Social Enterprise Promotion Act, including the legal basis for the conversion to the registration system, was submitted and discussed at the 21st National Assembly. The registration system currently under discussion is reorganizing the current certification requirements in a simple form, transferring the authority for registration to local governments, and strengthening evaluation for financial support. There is an opinion that the conversion to the registration system is necessary to expand the base and guarantee autonomy because the requirements for the certification system are too strict under the current law. At the same time, there is a standard view that the transition to the registration system is premature because there are concerns about the self-sustainability of social enterprises. Against this background, this paper carefully examines the current social enterprise certification system and the registration system under discussion by dividing it into the discussion background, outline, and policy support. In addition, the issues related to the conversion to the registration system were reviewed. As a result of reviewing the effectiveness of deregulation, it is thought that it will significantly contribute to the expansion of social enterprises, which is the purpose of the registration system. As a result of reviewing the effectiveness of policy support, if the Social Value Index (SVI) is more sophisticated and methods to minimize administrative costs are not sought, the registration system's introduction may lead to confusion. As a result of the review of the relationship with the preliminary social enterprise, it is necessary to abolish the local type of preliminary social enterprise and to revise the legal system so that the resources being put into it are put into the initial stage of registered social enterprise. In addition, it is necessary to maintain the ministries-type preliminary social enterprises and change the designation requirements to conform to the registration system. As a result of reviewing the improvement of financial sustainability, the current law hinders financing in the capital market. Since the financial support system is designed more elaborately than the current one when converting the registration system, the provision prohibiting the acquisition of profits by affiliated companies under the current law needs to be amended. It also suggested the need to review the establishment and operation of the mutual aid fund.