미국 Foreign Corrupt Practices Act에 관한 연구
A Study on Foreign Corrupt Practices Act in US
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참고문헌
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초록
최근 미국에서는 DOJ나 SEC가 FCPA를 매우 공격적으로 의율하여 큰 화제가 되고 있다. 1977년에 제정된 FCPA는 그 동안 별로 주목 받지 못하다가 불과 몇 년 전부터 사건 수도 급증하였고, 징벌금의 액수도 폭등하였다. 더구나 대상 기업의 상당수가 외국 기업이어서 전 세계적으로 FCPA가 새롭게 조명을 받고 있다. 특히 우리 기업도 FCPA에 노출될 위험이 상당한 만큼 FCPA에 대한 연구는 시급한 과제일 뿐만 아니라 그 의미도 비교법적 연구를 뛰어 넘는 직접적인 실익이 있다. 우선 FCPA의 제정 과정 및 1, 2차 개정 내용을 살펴보았다. Watergate Scandal로 촉발된 FCPA는 결국 OECD 부패방지협약의 체결로 이어져 다른 국가들에게까지 큰 영향을 미쳤다. 그 과정에서 FCPA 스스로도 관할 및 적용대상의 확장 등을 통해 현재의 공격적인 의율이 가능할 수 있도록 토대를 닦았다. 1998년 이후 더 이상 개정은 없었음에도 최근 몇 년 사이에 법집행 방식의 변화가 사실상 법의 실질적인 변화를 초래하고, 나아가 업계의 지각변동을 야기한 셈이다. 최신 논문, 자료 등을 통해 사건 수, 징벌금 액수, 외국 기업 적용례 등을 상세히 소개하였다. 다음으로 FCPA의 반부패 규정과 회계 규정을 설명하였다. 우선 반부패 규정과 관련해서는 가장 관건이 되는 적용대상자에 대해 조문에 따라 issuer, domestic concern, foreign non-resident로 구분하여 자세히 살펴보았다. 특히 각 대상자 별로 지역관할과 국적관할이 발동되기 위한 요건에 대해서도 설명하였다. 그 후 공통되는 구성요건 내용에 관해 차례로 설명하였다. 특히 중개인을 통한 간접적인 뇌물제공, 정부대행기관의 범위 등 미국에서도 논란이 되고 있는 이슈에 대해서 비교적 상세히 소개하였다. 또한 예외와 적극적 항변사유에 대해서도 설명하고, 최근 이를 좁게 해석하는 추세나 OECD 부패방지협약과의 비교 등도 곁들였다. 회계 규정에 대해서도 최대한 자세히 소개하였다. 반부패 규정에 비해 상대적으로 덜 알려진 회계 규정이지만 실질은 오히려 반부패 규정보다 더 엄격한 내용과 벌칙 조항을 갖고 있음을 소개 하였다. 특히 기록유지 의무와 내부통제수립 의무의 내용과 의미, 이를 충족하기 위해 요구되는 수준 등에 대해 상세히 설명하였다. 다음으로 우리 법과 미국의 FCPA와의 비교 검토를 시도하였다. 회계 규정의 존부, 적용대상자 범위, 외국공무원에 대한 해석, 각 법이 인정하는 예외나 항변 사유의 비교 등을 필자 나름대로 시도하였다. 향후 우리 법의 해석이나 개정 논의와 관련해서 FCPA가 상당한 참고가 될 수도 있을 것이다. 끝으로 FCPA에 대한 정확한 이해의 중요성에 대해 언급하였다. 최근 FCPA에 대한 미국 사법당국의 공격적인 의율에 대해 미국에서조차 비난이 많이 있지만, 우리 국민이나 기업까지 타깃이 될 수 있는 현실에서 일단 FCPA에 대한 정확한 소개 및 올바른 이해는 시급한 과제이다. 더구나 자금의 흐름과 기업활동의 범위에서 더 이상 국경이 의미가 없어진 현실을 감안할 때 반부패 분야의 세계적인 공동 대응 추세는 더욱 가속화 될 것이다. 따라서 이에 대한 대비 역시 매우 절실함을 강조하였다.
Abstract
The recent active and aggressive enforcement of the Foreign Corrupt Practices Act (“FCPA”) by the U.S. Department of Justice and the Securities Exchange Commissioner has drawn substantial attention. Although FCPA has been promulgated in 1977 it had received little attention until recently. In recent years, the number of FCPA cases has increased dramatically and the amounts of the imposed fines have soared exponentially. Furthermore, as many of the target companies were non-U.S. companies, new light is being shed on the FCPA worldwide and the business community is increasingly paying sharp attention to the current trend. Korean companies also are not immune to the FCPA. Therefore, it is imperative to study the FCPA and such study will bring practical benefit that surpasses comparative legal research. This Article first provides an overview of the first and second amendments to the FCPA. The FCPA, which was first enacted in 1977 in response to the Watergate Scandal and led to the signing and ratification of the OECD Convention on combating Bribery of Foreign Public Officials in International Business Transactions (the “OECD Convention”), has had significant impact on other countries. The process of change has laid the groundwork for aggressive enforcement by broadening and expanding the FCPA’s jurisdictional reach and the scope of persons and entities falling its purview. That is, the recent change in enforcement, without any amendment to the statute since 1998, has brought differences in the law itself, which further caused groundbreaking changes in the overall business world. This Article, based on recent papers, data and other materials, discusses, among other things, the number of FCPA cases, amounts of fines levied, and foreign companies investigated for FCPA violation. The anti-bribery and accounting provisions will be explained next. Based on the definition of “Covered Person” used in the anti-bribery provisions, this Article addresses the concepts of issuer, domestic concern and foreign nonresident. Especially, the jurisdictional reach and personal jurisdiction of each group of Covered Person will be explained in detail. Introduction of other elements of the anti-bribery provisions will follow, together with a more in-depth explanation of issues that have been controversial in the U.S., such as indirect bribery using intermediaries and the scope of government agencies (e.g., state owned entities) covered under the FCPA. The exceptions and affirmative defenses will be discussed as well, including the current trend of limiting the scope of these exceptions and defenses and comparison with the OECD Convention. This Article also explains the accounting provisions in detail. Although the accounting provisions are not as well‐known as the anti-bribery provisions, they are much more stringent and have more far‐reaching implications for punishment than the anti-bribery provisions. In particular, the duty to maintain accurate books and records, proper internal control system and the standard required are explained. This Article sets out comparative analysis between Korean law and the FCPA. Among other things, Korean law does not contain accounting provisions. In addition, this Article compares the two countries’ laws in terms of the scope of covered persons and foreign public officials, and exceptions and affirmative defenses. Comparative analysis would serve as a helpful reference point in the interpretation or amendment of the relevant Korean law. Finally, the Article emphasizes the importance of accurately understanding the FCPA. Despite criticism in the U.S. about aggressive enforcement of the FCPA, there is still a possibility that a Korean company or person would become the target of FCPA investigation. As such, it is crucial to have accurate knowledge about the FCPA. Moreover, in light of the fact that funds and business activities nowadays cross borders so frequently, the worldwide trend to jointly combat bribery will continue to increase. Therefore, this Article ends with an emphasis on the need to be prepared.
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