소액영업소득자에 대한 간이회생제도에 관한 입법 연구

In 2015, Simplified rehabilitation procedures for small operating income owners are provided for in Chapter 9 of Part II of the Debtor Rehabilitation and Bankruptcy Act(hereinafter referred to as the ‘DRBA’). According to this, small operating income owners with the debt value of no more than 5 billion won may file a petition for simplified rehabilitation procedures. In addition, simplified rehabilitation procedures have a more relaxed requirement for the passing of the rehabilitation plan compared to general rehabilitation proceedings, and enabled the appointment of CPAs, court officials, etc., rather than accounting firms, as examiners, reducing examination expenses and thus enabling small operating income owners to file a petition for the proceedings at greater speed and lower cost. Meanwhile, with the recent enactment of the Small Business Reorganization Act of 2019 in the United States, Chapter 11, Subchapter V of title 11, United States Code was amended. Furthermore, the ‘UNCITRAL Legislative Guide on Insolvency law for micro- and small enterprises’ recently adapted and The World Bank ‘Principles For Effective Insolvency And Creditor/Debtor Regimes’ were amended. This article introduces and reviews the contents of these international legislative trends and presents on issues related to the improvement of the current simplified rehabilitation regime of the DRBA.