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        중소기업 사업전환 촉진에 관한 특별법상 상법 특례 개선방안 검토 - 최근 일본 입법동향으로부터의 시사점 -

        이효경 ( Lee Hyo-kyung ) 한국상사판례학회 2021 상사판례연구 Vol.34 No.4

        우리나라에서는 현재 중소기업이 미래유망업종 등으로 업종을 전환하거나 추가하는 계획을 중소벤처기업부에 제출하면 이를 승인하는 ‘사업 전환 지원제도’가 운영 중이다. 사업전환계획을 승인받은 기업은 자금과 기술개발, 컨설팅, 「상법」상 특례 등을 「중소기업 사업전환 촉진에 관한 특별법」에 따라 지원받을 수 있다. 디지털 이코노미 시대 기술 M&A는 글로벌 기업의 핵심 성장전략으로, 중국은 블랙홀처럼 글로벌 첨단기업들을 빨아들이고 구글, 애플, 아마존 등도 M&A로 신성장동력 확보 및 기존 사업과의 시너지를 이루고 있다. 우리나라도 사업재편 활성화를 통해서 생산성을 향상시키고 코로나 후 글로벌산업에서 기회를 잡기 위해서는 M&A활용도를 높이기 위해서는 사업재편 절차간소화와 세제 지원 등 혜택이 강화될 필요가 있을 것이다. 최근 일본 정부는 2018년 산업경쟁력강화법 개정을 통해 자사주를 활용한 M&A의 법적근거를 마련했다. 사업재편에 관한 정부지원 체계만을 놓고 보면 일본의 산업경쟁력강화법상의 각종 특례조치에 비해 우리나라의 지원체계가 미약한 것은 사실이다. 코로나19로 인해 경영난을 겪고 있는 중소기업에 대한 폐업을 최소화하도록 선제적 사업전환 및 구조개선 지원을 강화를 하고, 상법 등의 특례조치에 따른 규제완화를 통해 앞으로 절차 면에서는 벽을 낮추고 사업전환의 활용방법을 넓혀서 중소기업에 자금조달의 부담을 경감할 수 있는 지원이 이루어져야할 것으로 생각된다. In Korea, a ‘Business Conversion Assistance System’ is currently in operation when small and medium enterprises submit plans to switch or add industries to promising future industries to the Ministry of SMEs and Startups. The companies that have been approved for business conversion plans can receive funding, technology development, consulting and special cases of the 「Commercial Act」etc. according to the 「Special Act on the Promotion of Business Conversion in Small And Medium Enterprises」. China is sucking up global high-tech companies like black holes, and Google, Apple, and Amazon are also securing new growth engines and creating synergy with existing businesses through M&A as Technology M&A in the era of digital economy is a key growth strategy for global companies. In order to improve productivity through vitalization of corporate restructure and to seize opportunities in the global industry after COVID-19, Korea will also need to simplify corporate reorganization procedures and to strengthen benefits like tax support. Recently, the Japanese government established the legal basis for M&A using the company's own shares through the revision of the Act on Strengthening Industrial Competitiveness in 2018. The fact is that Korea's support system is weaker in comparison with various special measures under the Japan's Industrial Competitiveness Enhancement Act when we only consider the government support system for corporate restructure. In order to minimize the closure of small and medium-sized enterprises suffering from COVID-19 and to strengthen support for preemptive business conversion and structural improvement, it is understood that a support should be conducted to reduce the burden of finance on small and medium-sized enterprises through deregulation under exceptional measures such as the Commercial Act by lowering barriers and expanding methods to utilize business conversion in the future.

      • KCI등재
      • KCI등재
      • KCI등재
      • KCI등재

        아동 연령에 따른 목표설정 유형이 운동수행에 미치는 영향

        이효경(Hyo Kyung Lee) 한국발육발달학회 2011 한국발육발달학회지 Vol.19 No.3

        The purposes of this study are to investigate the effectiveness of goal setting in physical performance and to study the impact of age effect in setting goals. In order to achieve these objectives, a total of 150 children, 75 of six-year-old boys and 75 of ten-year-old boys, participated in this study. 25 boys of each age group, a total of 50 children were assigned to three different goal setting groups; self-directed goal setting, instructed goal setting, and no goal setting. A physical activity was given as a task to each goal setting group. All the children were requested to perform 10 same intial trials, with a transfer test 2 days later. In the acquisition phase, two-way ANOVA was performed. As a result, there was no indication of significance of statistics in six-year-old boys, whereas, ten-year-old boys indicated significance of statistics in post-test and transfer test. Self-directed goal setting group for ten-year-old children carried out the most successful performance followed by instructed goal setting and no goal setting groups. In conclusion, self-directed goal setting is more effective in physical performance for ten-year-old children than six-year-old children.

      • 꾸지뽕 열매의 일반성분 비교

        이효경 ( Hyo Kyung Lee ),김용석 ( Yong Suk Kim ) 전북대학교 농업과학기술연구소 2015 농업생명과학연구 Vol.46 No.1

        This study was performed in order to use the Curdrania tricuspidata Bureau fruit as new source of natural food colorant. First of all, the proximate compositions of C. tricuspidata bureau fruit was investigated. Moisture, crude protein, crude fat, and crude ash contents of C. tricuspidata bureau fruit were 76.51, 2.17, 1.09, and 3.54%, respectively. Hunter colors of C. tricuspidata bureau fruit showed L value 19.48, a value 23.31, and b value 10.41. pH, titratable acidity, and soluble solid contents of those were 6.05, 0.31%, and 17.73 °Brix, respectively. Total dietary fiber content of C. tricuspidata bureau fruit produced in Edenkujibbong Nongwon was higher 9.46±2.67% than those of other regions (3.49±0.57∼6.10±0.95%). Potassium (K) content was the highest 5,845.00 mg/100 g in mineral. Alanine content was the highest 22.41±0.19 mg/kg in free amino acid. Results suggest that C. tricuspidata Bureau fruit could be used as resources for natural coloring agent.

      • KCI등재

        일본의 외국상장법인의 법적이슈

        이효경 ( Hyo Kyung Lee ) 한국상사판례학회 2012 상사판례연구 Vol.25 No.3

        In the aspect of revising Financial Instruments and Exchange Act of 2008, from the perspective in which it is essential to enable a variety of asset management or provision of funding opportunities in order to make the Japanese market more appealing and competitive, the system was organized in point of diversification of financial instruments so that markets with high degree of freedom can be founded by limiting direct participants in the market to professional investors, and Exchange Traded Funds (ETF) that invest in financial instruments are made possible widely. In addition, the regulation on disclosure was also relaxed drastically as the form of disclosure documents, language, accounting standards, etc. are not regulated by law, but instead are determined by persons who have established the markets. On the other hand, J-Nomad system was introduced, which is based on Tokyo Alternative Investment Market (AIM). It is specified that the Nominated Adviser (Nomad), who is the designated adviser, takes responsibility for the appropriacy of the listing or the subsequent operation. In order for these markets targeted at professional investors to succeed, inducing the participation of foreign investors is as important as attracting foreign enterprises to be listed. It is a major challenge whether to be able to secure the high liquidity with the participation of many investors. In Korea, Financial Services Commision drew up a plan for founding a stock market exclusively for small and medium-sized businesses [tentatively named Korea New Exchange (KONEX)] as a measure for innovating the financial environment for newly-founded as well as small and medium-sized businesses in April this year. Japanese people`s exertion to vitalize the Japanese capital market and consequentially to scale up the investment opportunities for Japanese investors is full of suggestions for us.

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