기업활력법의 실효성 제고를 위한 개선방안 검토

In 2016, the Special Act on the Corporate Revitalization was enacted and implemented, but in the legislative process, it faced criticism as a preferential law for large enterprises, and the approval requirements were strengthened and support and benefits were reduced. so, in the end, it didn’t work as expected. Accordingly, the government significantly revised the Special Act on the Corporate Revitalization in 2019 to not only solve the problems raised so far but also actively respond in the era of the 4th industrial revolution. However, there are still many difficulties in practice, so in this paper, the problems involved in the approval process and implementation management of the Special Act on the Corporate Revitalization were identified, and then the following improvement measures were suggested. First, in the approval process for a business reorganization plan, 1) Business restructuring plans that fall under two or more of the applicable targets must also be allowed, and companies that are in a business crisis due to an unexpected and rapid crisis must also be able to use the business reorganization system. 2) In case of entry into a new industry, organizations that support the development, support, acceptance, and convergence of advanced technologies should be established in a permanent manner, and related regulations should be supplemented. 3) Practical confusion should be eliminated by clarifying the reasons for exclusion from the application of the Special Act on the Corporate Revitalization. 4) The application for business reorganization should be simplified and the period of deliberation and approval should be shortened. 5) Even if only structural change is promoted without business innovation such as the introduction of new technology, if the purpose of productivity improvement is to improve productivity, it shall be included in the scope of application of business reorganization. Should be. 6) The type of decision of the Deliberation Committee shall be clearly defined. 7) Reorganization of joint projects should be activated and an effective support system should be established. Second, in the implementation management of the business restructuring plan, 1) Tax support for approved companies should be more diversified and expanded. 2) Various types of financial support for approved companies should be diversified and rationalized. To this end, private capital must be attracted and operated in connection with the government's financial support system. 3) In the process of implementing the business restructuring plan, unexpected difficulties may be encountered when applying, so follow-up support should be diversified and rationalized. 4) The method of calculating the period should be clearly stipulated in the Business Vitality Act. 5) In relation to the reasons for the cancellation of the business reorganization plan, the scope of inclusion of specially related persons should be clarified. 6) It should be clearly stipulated for how long the Deliberation Committee and the applicant company should keep the notice of important information related to the notified approval decision. 7) It is also necessary to provide for cases in which it is difficult to change the business reorganization plan to solve the difficulties that arise whenever a change request is made.