경제/기업법령상 친족인 ‘특수관계인’ 관련 규정의 문제점과 개선방향

Abstract

With increased economic scale and transactions, negative social phenomenon have been appeared such as concealment of dealing by registration under disguised ownership hiding one's name, exclusion of taxation by dispersion of possession or avoidance of regulation. The solution to deal with these problems is related to the concept of the 'Specially Related Persons' The concept and the solution are popular in Korean legal system. There are many provisions on the concept in many economic laws. However, the provisions concerning the concept have some problems and have been criticised in several legal point of view. Especially speaking, the concept of the 'Specially Related Persons' who are relatives is on the centre of the criticisms. This study is aimed to figure out the problems and device improvement of the provisions. For example, the provisions on the scope of the relatives fail to reflect changes in family institutions according to the trend of increasing nuclear family. It is necessary to reduce the scope of relatives to a certain degree. Furthermore, the provisions stipulating the scope of the relatives are various and it may make confusions. it is thus required to set forth the definition and the specific scope in a certain act.