공정거래법상 지주회사의 규제: 분석, 평가 및 전환을 위한 모색

Abstract

The regulation of holding companies under the Fair Trade Act was one of the factors that caused the greatest change in the governance structure and regulatory environment of domestic business groups. In particular, this regulation is characterized by playing a role in promoting the formation and spread of business groups in the holding company system rather than suppressing it. The legal environment, including the Fair Trade Act and the Tax Act, has also been created in favor of the establishment and conversion of holding companies. As a result, the number of holding companies, subsidiaries, and subsidiaries has increased rapidly over the past decade. However, it is necessary to reconsider from the beginning whether the current situation and regulatory stance in which the holding company system is being used as a means to expand the business group are appropriate. On the other hand, detailed regulations that require adjustment from a legal perspective are also seen. This paper was written to examine the impact of the holding company regulation on domestic business groups, to view the current regulation from the perspective of institutional theory and legal principles, and to examine the areas necessary for future system improvement. To this end, the process of change of regulation and the characteristics of the Korean holding company group were first examined.