중소기업 사업전환 촉진에 관한 특별법상 상법 특례 개선방안 검토 - 최근 일본 입법동향으로부터의 시사점 -

Abstract

In Korea, a ‘Business Conversion Assistance System’ is currently in operation when small and medium enterprises submit plans to switch or add industries to promising future industries to the Ministry of SMEs and Startups. The companies that have been approved for business conversion plans can receive funding, technology development, consulting and special cases of the 「Commercial Act」 etc. according to the 「Special Act on the Promotion of Business Conversion in Small And Medium Enterprises」. China is sucking up global high-tech companies like black holes, and Google, Apple, and Amazon are also securing new growth engines and creating synergy with existing businesses through M&A as Technology M&A in the era of digital economy is a key growth strategy for global companies. In order to improve productivity through vitalization of corporate restructure and to seize opportunities in the global industry after COVID-19, Korea will also need to simplify corporate reorganization procedures and to strengthen benefits like tax support. Recently, the Japanese government established the legal basis for M&A using the company's own shares through the revision of the Act on Strengthening Industrial Competitiveness in 2018. The fact is that Korea's support system is weaker in comparison with various special measures under the Japan's Industrial Competitiveness Enhancement Act when we only consider the government support system for corporate restructure. In order to minimize the closure of small and medium-sized enterprises suffering from COVID-19 and to strengthen support for preemptive business conversion and structural improvement, it is understood that a support should be conducted to reduce the burden of finance on small and medium-sized enterprises through deregulation under exceptional measures such as the Commercial Act by lowering barriers and expanding methods to utilize business conversion in the future.