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        가맹사업법상 예상매출액 제공제도의 문제점과 개선방안

        이익원 한국경영법률학회 2024 經營法律 Vol.34 No.3

        본 연구는 가맹사업법 제9조 제5항 ‘예상매출액 산정서’의 의무적 제공을 비롯한 가맹본부의 재무성과정보의 제공과 관련된 법적 쟁점과 개선방안을 중심으로 검토하였다. 위 조항은 2013년 소위 경제민주화 입법의 하나로 도입되었지만, 재무성과정보의 제공을 가맹본부의 자율에 맡기고 있는 미국, 호주, 일본과 달리 정부가 직접 개입하는 방식을 취한 것이 독특하다. 우리 헌법상 경제질서는 개인과 기업의 경제상 자유와 창의를 존중하는 자본주의적 시장경제질서를 기본으로 한다. 또한 상법상 가맹본부와 가맹점사업자 모두 상인으로 가맹사업은 상호 독립한 상인 간의 계약을 기초로 성립·발전한다. 따라서 가맹사업 당사자 간의 사적관계에 대한 국가가 개입하는 것은 자유로운 기업가 정신을 말살하는 것으로 최후수단이자 최소화되어야 한다. 2013년 가맹사업법 제9조 제5항이 입법될 당시 심도 깊은 논의나 검토 없이 급하게 도입이 되었다. 제도 도입 후 10여 년이 지난 현시점에서 해당 조항을 비롯한 재무성과정보와 관련된 규제방식의 법리적 정합성과 타당성을 다시 한번 검토하는 것도 의미가 있다고 보았다. 우선 미국에서는 1978년 FTC 가맹사업규칙의 제정 당시 및 2007년 개정 당시 재무성과정보의 의무적 제공과 관련하여 치열하고도 오랜 논쟁이 있었다. 그리고 그 결과로 성안된 FTC 가맹사업규칙의 규제체계의 모습과 우리 가맹사업법의 재무성과정보의 공개와 관련된 규제체계의 차이점은 무엇인지에 대한 비교 연구를 통하여 우리 가맹사업법이 앞으로 나아가야 할 방향에 대한 지침을 얻고자 하였다. 최근 시장에서의 치열한 경쟁, 인터넷 등 다양한 정보원에 대한 접근 용이성 및 가맹점사업자의 수준 향상으로 인해 가맹사업의 투명성은 더욱 높아지고 있다. 재무성과정보의 공개 자체도 중요하지만, 보다 정확한 사업계획수립과 수익 잠재력 판단을 위해서 비용, 손익분기점, 수익성, 기간별 분석 등 사업별 특성이 잘 반영될 수 있는 다양하고 상세한 재무성과정보의 공개가 요구되는 시기가 도래하였다. 본 연구에서는 현행 가맹사업법 제9조 제5항은 국가의 직접적인 개입을 허용한 규정으로 삭제할 것을 제시하였다. 재무성과정보의 정확성과 신뢰성을 객관적, 합리적으로 뒷받침할 수 있는 근거자료는 단순히 사무소에 비치할 것이 아니라 정보공개서와 함께 제공되도록 개선할 것을 제시하였다. 또한 정보공개항목의 확대 및 산업별, 매장별 특성이 반영된 재무성과정보의 종류와 품질 개선방안을 각각 제시하였다. 하지만 무엇보다도 가맹본부와 가맹점사업자의 인식전환과 적극적인 자세가 가장 중요함을 강조하였다. 향후 이러한 내용이 법제 정비를 통해 반영된다면 가맹계약 당사자 간의 정보의 비대칭성과 교섭력의 격차가 완화되고, 그로 인해 상호 간의 신뢰 형성과 산업의 효율성은 증대될 것이며, 궁극적으로 국내 가맹산업의 지속적 성장과 국민의 복리증진으로 이어질 것이라 기대한다. This paper focuses on the legal issues concerning financial performance information by franchisors, including the requirement to provide a "Sales Projection Statement" under Article 9, Section 5 of the Fair Transaction in Franchise Business Act(“the Fair Franchise Act“), and measures for improvement thereof. The above provision was introduced in 2013 as one of the so-called economic democratization legislations. However, unlike advanced legislations of countries such as the United States, Australia, and Japan, which leave the making of financial performance representations(“FPRs”) to the autonomy of the franchisors, the provision is unique in that it takes the approach of direct government intervention. The Constitution of the Republic of Korea is based on a capitalist free market system that respects the economic freedom and creativity of individuals and enterprises. In addition, under the Commercial Act of the Republic of Korea, both the franchisors and the franchisees are considered as merchants, and the franchising is established and developed on the basis of a contract between merchants who are independent of each other. Therefore, the direct government intervention in the private relationship between the parties is detrimental to free entrepreneurship and thus should be the last resort and minimized. When Article 9, Section 5 of the Fair Franchise Act was enacted in 2013, it was hastily introduced without in-depth discussions or review. Now that more than approximately 10 years have passed since the introduction of the said provision, it is worthwhile to review the legal coherence and validity of the regulatory approachs related to the making of FPRs. First of all, unlike in the Republic of Korea, there were heated and lengthy discussions about the mandatory FPRs in the United States at the time of the enactment of the Federal Trade Commission (the “FTC”) Franchise Rule in 1978 and the revision thereof in 2007. Through a comparative analysis of the differences between the regulatory framework of the FTC Franchise Rule and that of that the Republic of Korea, this paper seeks to provide guidance on how the Fair Franchise Act can be improved further. Recently, due to fierce competitions in the market, ease of access to various information sources such as the Internet, and the improvement of the level of sophistication of the franchisees, the transparency in the franchise business has become greater. While the disclosure of FPRs itself is still important, the time has come when it is required to disclose diverse and detailed information about financial performance that can better reflect the characteristics of each business, such as cost, break-even point, profitability, and financial analysis by period, in order to establish a business plan and determine profit potentials more accurately. This paper advises that the current Article 9, Section 5 of the the Fair Franchise Act, which allows direction government intervention, should be repealed. Furthermore, this paper suggests that, if a franchisor elects to make FPRs, the substantiation for the FPRs should be provided along with the Franchise Disclosure Document(“FDD”), instead of being kept and reviewed at the franchisor's office. In addition, this paper recommends that the FDD should include additional items to be disclosed and improve the types and qualities of FPRs that reflects the characteristics of each industry. Above all, this paper highlights that the changes in the perception by the franchisors and the franchisees regarding the disclosure of FPRs and their positive attitude towards such disclosure are of paramount importance. If the information asymmetry and the gap in bargaining power between the parties to the franchise agreement could be reduced through the improvements in the legislations in the future, it is expected that the efficiency of the industry will be increased through reinforced mutual trust, which will ultimately lead to the ...

      • 초등학교 교사의 사기 진작 결정 요인 분석

        성병창,이익원 부산교육대학교 교육대학원 2002 논문집 Vol.4 No.-

        The study has its main purpose to investigate the factor which affect to the elementay school teacher's moral enhancement. In order to achieve such objects, the established study problems are as follows : (A) What is factor that affects to the elementary school teacher's morale enhancement? (B) How is the elementary teachers' total recognition tendency for factors of the elementary school teacher's morale enhancement? In order to solve such study problems, the study has carried out with the literature review and survey research. Through the literature review, the researcher classified the morale enhancement factor as 12 factors ; ① jobs, ② payment, ③ promotion, ④ status security, ⑤ human relation, ⑥ social status, ⑦ working condition, ⑧ well-being and welfare, ⑨ administration and system, ⑩ accomplishment, ⑪ acknowledgement, and ⑫ leadership. The questionnaires composed 113 items that would be affected the elementary school teachers' morale enhancement based on 12 factors. On the basis of literature review, the subject of studies for resolve the study problems are 500 elementary school teachers who are working presently Pusan city area, and their sampling was the randomly sampled methods, and the last 419 teachers selected as the last analysis for rational data. This collected data were analyzed by using the statistical analysis system(SAS). Data processing method are as follows ; Firstly, in order to investigate elementary school teachers' morale enhancement factor, the study used the factor analysis. Secondly, in order to examine for total recognition tendency of the elementary school teachers' morale enhancement, the study used the average and the standard deviation. Through such study process, the study results that had acquired were as follows : (A) The factors that affected the elementary school teachers' morale enhancment were classified with 25 factors of total 7 domains, such as : ① an effective managemental act, human relation competency in leadership domain of the principal ; ② teacher's reduction of sundry duties, a job satisfaction and acknowledgement reasonable division of job in domain of teacher's job ; ③ propriety extension of the number of teacher, teachers' promotion addorion point coordination, teacher's promotion evaluation and retirement age reasonable system, teachers' stabile status guarantee, teacher's transference and a term of membership system in domain of personal management ; ④ an indispensable educational facilities, a develpoment working condition, cofortable working facility condition in domain of working condition ; ⑤ teacher's respectable, amicable human-relation formation, teacher's opinion respect, an approval discipline to the students in domain of teacher psychology ; ⑥ teachers' reward raising, a welfare system expansion, wellbeing system expansion in domain of welfare ; ⑦ educational policy to ensure teaching activity, a conference and system establishment in relation with teachers' urgent problems, principal's reduction of term of office and concern expansion for membership of school steering committee, a compensation system according to the after obtained academic degree, and supervision consolidating in domain of administration and system. (B) The entire recognition tendency for the morale enhancement determination factor of elementary school teachers were as follows ; the following factors were the important factors relatively for morale enhancement to compare with other factors ; teacher's stabile status guarantee, teacher's opinion respect, teacher's respectable, teachers' reward raising, a welfare system expansion, an effective managemental act, a developmental working condition, comfortable working facility condition, teacher's reduction of sundry duties, reasonable division of job, amicable human-relation formation, indispensable educational facilities, educational policy to ensure reaching activity, a wellbeing system expansion, an approval discipline to the students, job satisfaction and acknowledgement reasonable division of job. As the teachers' morale enhancement factor were recognized for the guarantee of social status and opinion respect to the teachers, a guarantee of stable social standing and opinion respect for the teachers shall be provided preferentially.

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