대만의 중소기업 지원을 위한 법제운용과 시사점

Small and Medium Enterprises(SMEs) is a part of the root in Korean economy and at the same time a motive power in economic development. It plays the roles such as the entity which creates employment, leads regional economy, promotes competition among businesses, creates growing industry, and stabilizes society. So, the government’s policy of SMEs is a core of national economic policy. Taiwan, called an advanced country of medium and small business, already constructed legal system for the support of medium and small business, and operated a stabilized medium and small business support system. The traits of legal system for the support of Taiwanese small and medium are first, in the aspect of legal constitution, Taiwanese legal system, horizontal and perpendicular, avoids the risk of contradiction and clash by conforming to the principles of systematic legitimacy. Second, with the objective of attaining the effectiveness of policy operation, Taiwan made it one of legal institutions to present the evaluation of SMEs support policy and the plan on the future by researching deeply and making reports of legal systems related to the policies of SMEs every year. The third, Taiwan continuously promoted and collected information of the laws related to SMEs so that SMEs could recover from relative handicaps. Our country established and amended laws, according to national policies, to support SMEs for the past decades. The current government arranged a part of legal systems related to SMEs together with economic democratization and in the future the legal systems will be arranged in a large scale. In the point in time when the systemization and simplicity of the legal system on SMEs support are demanded, the laws on new various SMEs support have to be arranged carefully. So, it is necessary to arrange with legitimacy, to enforcement appropriately to the aims, and to get affectiveness related laws, according to the principle of system legitimacy. It is evaluated affirmatively that, in relation with ombudsman system, many parts were revised in August, 2013, according to basic laws on SMEs. But in the point in time when many enforcement ordinances are not prepared, according to revised legal system, it is necessary to prepare subsidiary regulations in order to come true the aims of legal revision. In the practical aspect of ombudsman system, the ombudsman affairs system has to be constructed to elevate the effectiveness of the system.