대기업의 일감몰아주기 규제 관련 법률의 개선방향

Unfair support act of large companies which affiliated companies have provided subsidiary owned a controlling shareholder and its relatives with work multiply property of controlling shareholder family, the property has used to be an opportunity for the company succession. And this practice of large companies did ravage small business competing, obstructed fair competition. As a result, large companies resulted in the concentration of economic power. To solve this problem, Commercial Law established the usefulness prohibition of corporate opportunity and directors and major shareholders were limited the trading of the company. Inheritance and Gift Tax Law provided to impose gift tax for profit through trading between special relationship corporate. Competition Law provided to impose fines for unfair advantage to specially related persons. The Relevant laws for regulating unfair support act of large companies have been furnished. So now, I think compared to the point that there are no possibilities for duplicate regulation between laws, is the integrity of the regulation which has been controversial in the meantime. As seen in cross-examine regulatory laws could see the difference between the law. The first, subject of interests established by a difference in the scope of related parties Commercial Law, Inheritance and Gift Tax Law and Competition Law. The difference is borne by the party responsible changed. Therefore amended to maintain its uniformity is desirable. Next unjustly support acts that does not for damages to the company are difficult to regulate Commercial Law . These actions can be regulated in the Inheritance and Gift Tax Law and the Competition Law. That is because the unfair support acts as a significant scale are regulatory target in the Competition Law, and the profit from trading volume for more than a certain percentage areimposed the Gift tax in the Inheritance and Gift Tax Law. In this case, if the controlling shareholder and related parties impose fines in the Competition Law and gift tax in the Inheritance and Gift Tax Law, the problems of duplicates regulations arises. In order to solve this problem, if controlling shareholders or related parties impose fines in the Competition Law, the plan which will deduct the penalty when calculating the profit it made a donation in the Inheritance and Gift Tax Law will be able to avoid criticism of overlapping regulations. Future the laws revision related to unfair advantage act large companies should be suitable for the legislative purpose and removed Unconstitutional element.