금융부실조사 제도의 발전방향

As the current insolvency investigation system of the Korea Deposit Insurance Corporation(KDIC) is mainly focused on the civil liability investigation, compulsory investigation is impossible if the subject of investigation refuses to cooperate or attend during the investigation process, even though civil and criminal liability issues arise at the same time. Since it is difficult to do an efficient and prompt investigation against insolvent financial institutions and the person at fault leading to the insolvency insolvent, it is necessary to consider the introduction of a special judicial police officer system to enable forced investigation during the investigation process. In addition, since various financial insolvency can occur in relation to cryptocurrency exchanges or prepaid electronic payment methods, it is necessary to find a way to expand the insolvency investigation system to the insolvency problems that appear in the new financial institutions. For this purpose, it needs to consider expanding the financial institutions covered by deposit insurance. In particular, in the United States, where various financial products and services are already developed due to very low interest rateson deposits, it is also worth noting that the deposit insurance payment limit is applied by the ownership category of the account of a depositor in the same insured bank to reflect the different characteristics of the accounts. Although the US deposit insurance limit of $250,000 applies to per insured bank and per depositor, even for the same insured financial institution the FDIC ownership category is determined by the nature of the account. FDIC's account ownership category includes single accounts, certain retirement accounts and employee benefit plan accounts, joint accounts, trust accounts, business accounts, and government accounts. In practice, it is necessary to consider the fact that the number of accounts subject to insurance is expanding according to the nature of the financial account. In the case of Korea, if a insured financial institution can use separate deposit insurance payment limit according to the ownership category of the account even for the custodial accounts for cryptocurrency or electronic prepayment, the custodial accounts opened at the financial institutions can be protected by deposit insurance. Otherwise, it could be added for the cryptocurrency exchanges or electronic prepayment service providers to the deposit insurance coverage. When such new financial business or institutions are added as a subject of deposit insurance, the KDIC will be able to apply the insolvency investigation system to the institutions.