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      • 벤처창업 지원제도 활용에 관한 연구

        하대규 호서대학교 벤처전문대학원 2003 국내석사

        RANK : 247631

        The success of an enterprise depends on the existence of contingency programs, which helps the enterprise cope with sudden changes in the environment and leads it to a position of acquiring greater Requisite Variety to interface with, outside of the company as R. Ashy put it. The entrepreneurs can find one of the most important sources of Requisite Variety in the support systems of the society they belong to. Government and government-related organizations are the main providers of support, as embodied in the laws and regulations of these providers. However, these laws and regulations are very complicated, vague and inconsistent in relation to each other. They are disorderly and complicated to the extent that some specialists are able to claim a partial summary of these laws and regulations as intellectual property even when it is not comprehensive and sometimes incorrect. Chapter II is an overview of the Support system. Should a company receive Confirmation as a Venture Company within two years of starting business it would get enormous taxation and funding benefits. Also, a company that establishes itself outside the congested areas of major capital cities it would get almost the same benefits as a confirmed venture company. A company with New Technology is allowed to pay the normal rate of provincial tax even if it is established in a congested area, which is normally subject to 300% of the normal rate. Many of the schemes, however, restrict entrepreneurs from making use of special favors by the pseudo-start of a new business, for the system aims to stimulate the genuine creation of new businesses, which would increase employment and help the national economy grow. The kind of pseudo start may be grouped into four categories: the mere change of ownership by M&A, spinning-off, the non-cash investment and transfer of operating assets expansion of the business by adding new items or building new factories at the same and/or different locations simply incorporating an existing company and closing up the business to start a business which is virtually the equivalent to the former business. There are other criteria for judging qualified beneficiaries of the system, which aims to use the tax payers money in the most efficient manner : The business shall be in the area of more favored industries such as manufacturing, mining, IT, research, design, engineering, physical distribution, etc., excluding businesses less productive from Confucian view points such as public baths, barbershops, beauty saloons, bars, restaurants, hotels, etc. The companies must be of Small to Medium size, which, for example, employ up to 300 people and have a capital of 8 billion won for the manufacturing industry. Special attention must be given to the terms, New Small-medium Company and New Venture Small-medium Company, though the requirements of genuine start and location outside Congested Areas may be applied to each category differently. This study tries to clarify this differentiation. This paper briefly discusses the process of business closure in order to examine the life-cycle of corporations in their entirety. A corporation is often likened to a living organism. It is born through the efforts of the foun der and eventually meets death. The paper also examines the support schedule for company owned research facilities. Research facilities receive favorable treatment because the government wishes to stimulate the growth of new technologies. Chapter III shows how to utilize t he system from the users point of view, while previous studies concentrated on the view point from the other side of the table - the Government side. This paper provides a discussion on methods of writing company objectives, because government officials base a company accessibility to tax benefits on its Articles of Incorporation. An entrepreneur, a head of an organization must know where to get food and what to avoid all by himself He must not let his tail guide him as in the fable of the snake which argued with its tail to decide who will lead the way. I put a string in the labyrinth of the laws. In chapter IV, the paper suggests a method for writing the Objects of the Company and the Articles of Incorporation of the company on a trial and error method and shows other considerations to be taken into account for a sound start-up of a corporation. The commodity used for the suggested method was a display apparatus, usually called the electronic paper.

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