해외진출기업의 국내복귀(Reshoring) 활성화를 위한 정책개선 방안 연구

Korea enacted the Act on Assistance to Korean Off-shore Enterprises in Repatriation in 2013 to promote a reshoring policy for korean offshoring companies, but as of the end of 2021, only 108 companies were selected as reshoring companies, which is lower than expected. Therefore, this study examined the institutional problems for offshoring companies to reshoring to Korea and compared and analyzed industrial complexes, free economic zones, and harbor hinterland complexes where reshoring companies can move in. In addition, the possibility of payment of various incentives and companies subject to support was specifically reviewed and presented. In summary, the scope of reshoring companies to Korea needs to include not only offshoring companies liquidation, transfer, and downsizes its overseas places of business, but also maintaining overseas workplace. And it was suggested that reshoring companies subject to support should first move in and reduction of rent when they move into special economic zones such as free economic zones, harbor hinterland complexes, and free trade zones where international logistics and facilitation of manufacturing and trade activities are possible. In addition, it was considered necessary to amend laws and ordinances so that reshoring companies that have moved into special economic zones can receive acquisition tax and property tax reduction. In addition, in order to improve the employment environment of returning companies in Korea, a plan to improve the system to secure labor flexibility was also proposed. The study is expected to provide useful implications for government authorities and related organizations to support reshoring companies to choose various locations in addition to industrial complexes and to secure local tax reduction incentives and labor flexibility.