소액영업소득자에 대한 간이회생제도에 관한 입법 연구
Legislative Study on the Simplified Rehabilitation Procedures for Small Operating Income Owner
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초록
2015년 소액영업소득자에 대한 간이회생제도를 규정하는 「채무자 회생 및 파산에 관한 법률」 제2편 제9장이 신설되어 시행되었다. 간이회생제도는 총 부채액이 50억 원 이하인 소액영업소득자에 대하여 간이조사위원을 선임하고, 회생채권자조의 가결요건을 완화하는 등 절차를 간소화하여 절차 비용을 줄이고 절차 소요시간을 단축하였다. 한편 최근 미국의 2019년 소규모기업회생법(Small Business Reorganization Act of 2019)제정으로 미국연방파산법 제11장 제5절이 신설되었다. 소규모기업회생절차에서는 채권자위원회 구성을 생략하고, 상임관재인을 선임하도록 하며, 동의를 얻지 못한 계획안의 인가를 규정하는 등 절차의 신속성 및 효율성을 개선하였다. 그리고, 채무자에게 독점적 계획안 제출권을 보장하는 등 소규모기업의 회생절차 이용을 촉진하기 위한 방안을 도입하였다. 그리고 2021년에는 국제연합 국제상거래법위원회의 소규모기업도산에 관한 입법지침(UNCITRAL Legislative Guide on Insolvency Law for Micro- and Small Enterprises)이 채택되었고, 세계은행의 도산 원칙(The World Bank Principles for Effective Insolvency and Creditor/Debtor Regimes)이 개정되었다. 이들 원칙에서는 소규모기업의 신속한 회생을 위해 계획안에 대한 의제 승인 규정 등 절차 전반의 신속성과 효율성을 개선하기 위한 방안을 권고하고 있다. 본 논문에서는 간이회생절차와 관련한 이러한 최근 국제적 입법 동향을 소개 및 검토하고, 이를 통해 현행 간이회생제도의 절차의 신속화 등을 위해 개선이 필요한 부분을 파악하고 입법적 개선을 제안하였다.
Abstract
In 2015, Simplified rehabilitation procedures for small operating income owners are provided for in Chapter 9 of Part II of the Debtor Rehabilitation and Bankruptcy Act(hereinafter referred to as the ‘DRBA’). According to this, small operating income owners with the debt value of no more than 5 billion won may file a petition for simplified rehabilitation procedures. In addition, simplified rehabilitation procedures have a more relaxed requirement for the passing of the rehabilitation plan compared to general rehabilitation proceedings, and enabled the appointment of CPAs, court officials, etc., rather than accounting firms, as examiners, reducing examination expenses and thus enabling small operating income owners to file a petition for the proceedings at greater speed and lower cost. Meanwhile, with the recent enactment of the Small Business Reorganization Act of 2019 in the United States, Chapter 11, Subchapter V of title 11, United States Code was amended. Furthermore, the ‘UNCITRAL Legislative Guide on Insolvency law for micro- and small enterprises’ recently adapted and The World Bank ‘Principles For Effective Insolvency And Creditor/Debtor Regimes’ were amended. This article introduces and reviews the contents of these international legislative trends and presents on issues related to the improvement of the current simplified rehabilitation regime of the DRBA.
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