베트남 기업법

徐憲濟(Suh, Hun-Je).鄭在堃,(Jeang, Jae-Gon).金炯完(Hyoung-Wan) 중앙대학교 법학연구원 2008 法學論文集 Vol.32 No.1

1. History of Enterprise Law This article has briefly examined the historical development, basic principles and problems of Vietnamese company law. Vietnamese company law derived from French law in the colonial period but its development has not been consistent. Since independence, company law in Vietnam has been influenced by various factors but especially the economic policies of the CPV. However, the private sector and Vietnamese company law have developed since Doi Moi began in 1986. In order to open the economy, Vietnam passed the Law on Foreign Investment in Vietnam 1987 (Luat Dau tu nuoc ngoai tai Viet Nam) to allow foreign investors to invest in areas of the economy. Similarly, to encourage the development of the private economic sector, the Companies Law (Luat Cong ty) and the Law on Private Enterprises (Luat Doanh nghiep tu nhan) were enacted by the National Assembly in December 1990. In June 1999, the Enterprises Law (Luat Doanh nghiep) was introduced to replace the Companies Law 1990 and the Law on Private Enterprises 1990. Again in 2005, the Enterprise Law 1999, State Enterprise Law 2003 and FDI of Law on Foreign Investment were merged into the Enterprise Law 2005("Law"). 2. Forms of Enterprise Under the Law, the Government encourages enterprises to conduct and enhance the scale and scope of business activities by providing for four forms of enterprise: limited liability company, shareholding company, partnership and private enterprise. (1) A limited liability company is defined as an enterprise in which a member is liable for the debts and other property obligations of the enterprise within the amount of capital he/she/it undertakes to contribute to the enterprise. The number of members shall not exceed 50 and a limited liability company shall not be entitled to issue shares. A limited liability enterprise with one member is a new form of enterprise provided for by the Law. A one-member limited liability company under the Law is an enterprise owned by one entity. The owner will be liable for all debts and other assets obligations of the enterprise within the amount of the charter capital of the enterprise. (2) A shareholding company is defined as an enterprise in which the charter capital is divided into equal portions called shares. Shareholders are liable for the debts and other property obligations of the enterprise within the amount of capital contributed to the enterprise. The minimum number of shareholders is three and there is no restriction on the maximum number. Shareholding companies may issue securities to the public in accordance with the legislation on securities. (3) Partnership is defined as an enterprise in which there must be at least two partnership members who are individuals with professional qualifications and credibility and who will be liable for the obligations of the partnership with all of their assets. There may also be capital contributing members in a partnership who shall only be liable for the debts-of the partnership within the amount of capital they have contributed to the partnership. Partnership will be the required form for enterprises providing legal consulting or health care services. (4) A private enterprise is an enterprise owned by one individual who shall be liable for all activities of the enterprise with all his/her assets. 3. Transitional adjustment problems As demonstrated, there are a number of transitional adjustment problems with current company law that need to be resolved. Firstly, the present discrimination between domestic and overseas investors when setting up a company should be abolished. Business licences are not only restrictions on business freedom but also encourage corruption. Many business licences are not only impractical, but also troublesome for enterprises. They should be abolished. Secondly, weaknesses in corporate governance rules can be improved by borrowing from the laws of developed countries. Ownership and manageme

베트남 기업법

서헌제,정재곤,김형완 중앙대학교 법학연구원 2008 法學論文集 Vol.32 No.1

1. History of Enterprise Law This article has briefly examined the historical development, basic principles and problems of Vietnamese company law. Vietnamese company law derived from French law in the colonial period but its development has not been consistent. Since independence, company law in Vietnam has been influenced by various factors but especially the economic policies of the CPV. However, the private sector and Vietnamese company law have developed since Doi Moi began in 1986. In order to open the economy, Vietnam passed the Law on Foreign Investment in Vietnam 1987 (Luat Dau tu nuoc ngoai tai Viet Nam) to allow foreign investors to invest in areas of the economy. Similarly, to encourage the development of the private economic sector, the Companies Law (Luat Cong ty) and the Law on Private Enterprises (Luat Doanh nghiep tu nhan) were enacted by the National Assembly in December 1990. In June 1999, the Enterprises Law (Luat Doanh nghiep) was introduced to replace the Companies Law 1990 and the Law on Private Enterprises 1990. Again in 2005, the Enterprise Law 1999, State Enterprise Law 2003 and FDI of Law on Foreign Investment were merged into the Enterprise Law 2005("Law"). 2. Forms of Enterprise Under the Law, the Government encourages enterprises to conduct and enhance the scale and scope of business activities by providing for four forms of enterprise: limited liability company, shareholding company, partnership and private enterprise. (1) A limited liability company is defined as an enterprise in which a member is liable for the debts and other property obligations of the enterprise within the amount of capital he/she/it undertakes to contribute to the enterprise. The number of members shall not exceed 50 and a limited liability company shall not be entitled to issue shares. A limited liability enterprise with one member is a new form of enterprise provided for by the Law. A one-member limited liability company under the Law is an enterprise owned by one entity. The owner will be liable for all debts and other assets obligations of the enterprise within the amount of the charter capital of the enterprise. (2) A shareholding company is defined as an enterprise in which the charter capital is divided into equal portions called shares. Shareholders are liable for the debts and other property obligations of the enterprise within the amount of capital contributed to the enterprise. The minimum number of shareholders is three and there is no restriction on the maximum number. Shareholding companies may issue securities to the public in accordance with the legislation on securities. (3) Partnership is defined as an enterprise in which there must be at least two partnership members who are individuals with professional qualifications and credibility and who will be liable for the obligations of the partnership with all of their assets. There may also be capital contributing members in a partnership who shall only be liable for the debts-of the partnership within the amount of capital they have contributed to the partnership. Partnership will be the required form for enterprises providing legal consulting or health care services. (4) A private enterprise is an enterprise owned by one individual who shall be liable for all activities of the enterprise with all his/her assets. 3. Transitional adjustment problems As demonstrated, there are a number of transitional adjustment problems with current company law that need to be resolved. Firstly, the present discrimination between domestic and overseas investors when setting up a company should be abolished. Business licences are not only restrictions on business freedom but also encourage corruption. Many business licences are not only impractical, but also troublesome for enterprises. They should be abolished. Secondly, weaknesses in corporate governance rules can be improved by borrowing from the laws of developed countries. Ownersh... 1. History of Enterprise Law This article has briefly examined the historical development, basic principles and problems of Vietnamese company law. Vietnamese company law derived from French law in the colonial period but its development has not been consistent. Since independence, company law in Vietnam has been influenced by various factors but especially the economic policies of the CPV. However, the private sector and Vietnamese company law have developed since Doi Moi began in 1986. In order to open the economy, Vietnam passed the Law on Foreign Investment in Vietnam 1987 (Luat Dau tu nuoc ngoai tai Viet Nam) to allow foreign investors to invest in areas of the economy. Similarly, to encourage the development of the private economic sector, the Companies Law (Luat Cong ty) and the Law on Private Enterprises (Luat Doanh nghiep tu nhan) were enacted by the National Assembly in December 1990. In June 1999, the Enterprises Law (Luat Doanh nghiep) was introduced to replace the Companies Law 1990 and the Law on Private Enterprises 1990. Again in 2005, the Enterprise Law 1999, State Enterprise Law 2003 and FDI of Law on Foreign Investment were merged into the Enterprise Law 2005("Law"). 2. Forms of Enterprise Under the Law, the Government encourages enterprises to conduct and enhance the scale and scope of business activities by providing for four forms of enterprise: limited liability company, shareholding company, partnership and private enterprise. (1) A limited liability company is defined as an enterprise in which a member is liable for the debts and other property obligations of the enterprise within the amount of capital he/she/it undertakes to contribute to the enterprise. The number of members shall not exceed 50 and a limited liability company shall not be entitled to issue shares. A limited liability enterprise with one member is a new form of enterprise provided for by the Law. A one-member limited liability company under the Law is an enterprise owned by one entity. The owner will be liable for all debts and other assets obligations of the enterprise within the amount of the charter capital of the enterprise. (2) A shareholding company is defined as an enterprise in which the charter capital is divided into equal portions called shares. Shareholders are liable for the debts and other property obligations of the enterprise within the amount of capital contributed to the enterprise. The minimum number of shareholders is three and there is no restriction on the maximum number. Shareholding companies may issue securities to the public in accordance with the legislation on securities. (3) Partnership is defined as an enterprise in which there must be at least two partnership members who are individuals with professional qualifications and credibility and who will be liable for the obligations of the partnership with all of their assets. There may also be capital contributing members in a partnership who shall only be liable for the debts-of the partnership within the amount of capital they have contributed to the partnership. Partnership will be the required form for enterprises providing legal consulting or health care services. (4) A private enterprise is an enterprise owned by one individual who shall be liable for all activities of the enterprise with all his/her assets. 3. Transitional adjustment problems As demonstrated, there are a number of transitional adjustment problems with current company law that need to be resolved. Firstly, the present discrimination between domestic and overseas investors when setting up a company should be abolished. Business licences are not only restrictions on business freedom but also encourage corruption. Many business licences are not only impractical, but also troublesome for enterprises. They should be abolished. Secondly, weaknesses in corporate governance rules can be improved by borrowing from the laws of developed countries. Ownership and management need t...

새로 제정된 중국 기업소득세법의 내용과 평가

鄭二根(Jeong Yi-Keun) 한국비교공법학회 2007 公法學硏究 Vol.8 No.4

본 논문은 2007년 3월 16일 중국의 전국인민대표대회에서 통과시킨 중화인민공화국기업 소득세법(이하 기업소득세법이라 한다. 우리의 법인세법에 해당함.)과 관련한 기업 소득세제 개혁의 주된 내용을 살펴보고 평가 및 법적 문제점을 검토하는 것이다. 기업소득세법은 과거 외상투자기업 및 외국기업소득세법과 중국의 내자기업에 적용하는 기업소득세잠행조례를 통합한 것으로서, 중국 정부의 입장에서는 특히 내자기업과 외자기업의 세수 불균형 문제를 해결한 것이며 잠정적으로는 세수 확보의 안정성을 꾀하게 되는 것이다. 기업소득세법의 세율을 원칙적으로 25%로 통일시킨 점에서 이를 확인할 수 있다. 이 법률은 세율에 대한 개혁조치 외에도 납세자와 납세의무에 대한 여러 가지 개혁을 시도하였고, 과세소득의 산정이나 기술집약산업에 대한 세제상 우대 및 친 환경산업에 대한 우대조치를 규정하고 있다. 새로운 기업소득세법의 제정으로 중국정부는 향후 안정적인 세수 확보를 꾀하게 되었고, 기술집약산업 또는 친환경산업에 대한 세수 우대조치로 산업구조의 개편을 도모하는 것으로 평가할 수 있다. 또한 기업소득세법의 시행과 관련하여 구체적인 사항은 국무원조례로 정한다고 법률이 규정하고 있는데 조세법률주의 원칙과 관련하여 문제점도 예상할 수 있지만, 현실적인 구속력이 있으므로 국무원의 행정법규에도 주의할 필요가 있다. 기업소득세법의 직접적인 규정은 아니지만 세무분쟁의 해결과 관련하여 세수징수관리법은 필요적 행정심판 전치주의를 채택하고 있기 때문에, 이러한 구제절차도 충분한 사법구제라는 측면에서 한계가 있음을 지적할 수 있다. On March 16 in 2007, the new Law of the People's Republic of China on Enterprise Income Tax was enacted in China. This law will operation on January 1 in 2008. With operation of this new law, the existing law that the Law of the People's Republic of China on Income Tax of Enterprise with Foreign Investment and Foreign Enterprises and Provisional Regulations of the People's Republic of China on Enterprise Income Tax will become invalid. This paper has the purpose that comprehend contents of the new law, and evaluate it. The new Law of the People's Republic of China on Enterprise Income Tax include a drastic reform of enterprise income tax system. For example, it provide that the direction of general preferential treatment policy of enterprise income tax system, the scope of preferential treatment policy, and the principle of preferential treatment policy. In the new law, to the domestically funded enterprise and foreign invested enterprise, coordinated application of enterprise income tax law, unified tax rates of enterprise income tax law, method and standard of deduction for taxation, and standardized preferential treatment policy in enterprise income tax system. Moreover, the new law regards preferential treatment policy for specially designated industries as primary, in the new law, regional preferential treatment policy belong to secondary. The rest, detailed scope and standard of income of enterprise or detailed method of deduction, and specific method of taxation disposition of assets, will decided by Finance Ministry or the National Tax Service. In China, especially, we must pay attention to administrative regulations of State Council belongs to the source of administrative law. In the last, especially in remedy law system, tax administrative review adopted the principle of indispensable administrative review. it also contains several legal problems.

베트남 기업법상의 회사제도

김형완(Kim, Hyoung-Wan) 중앙대학교 법학연구원 2011 法學論文集 Vol.35 No.1

Vietnamese company law has been affected by the centrally planned economic policies of the Communist Party of Vietnam, In December 1986, after selecting Doi Moi or “renovation” policy, the Vietnamesee Government have introduced law and political system necessary for a multi-sector market economy by stages. Vietnamese economy has developed remarkably in terms of both of scale and quality since the Enterprise Law 1999 was legislated. The Enterprise Law 2005 amended under these circumstances is the combination of foreign companies sections among the Enterprise Law 1999, the State Enterprise Law 2003, and the Law on Foreign Investment in Vietnam, having main features such as expansion of applications of the law, preciseness of company management systems and supplement of regulations on a company group. 5 types of the company forms regulated by the Enterprise Law 2005 consist of 3 types of the company forms having a tendency of separate legal entity such as limited liability company, shareholding company and partnership Vietnamese shareholding company system has started to pay attention since the Enterprise Law 1999 was legislated and the number of companies with the system is increasing rapidly, showing remarkable development. The main reason is the policy to converse state enterprises occupying most of major companies in Vietnam to shareholding companies. This thesis shows a process of development of the Vietnamese Enterprise Law 2005, contents of the Vietnamese Enterprise Law followed by each company type, comparison with companies on Korean Corporate Law, a process of conversion state enterprises occupying most of major companies to shareholding companies, inadequacy of regulations on Vietnamese Enterprise Law and practical problems on applications of the law. Also partially it discusses the possibility of introducing them to Vietnamese law by examining law-making cases of Korea and other countries and problems of Vietnamese law related to shareholding company systems in the view of Korean law.

베트남의 외국인 투자법제에 대한 고찰

조은래(Cho Eun Rae) 한국비교사법학회 2016 비교사법 Vol.23 No.3

최근 베트남의 투자환경은 경제 불안, 인건비 상승 등으로 예년에 비해 투자 희망국으로서의 입지가 다소 좁아지고 있으며, 투자매력도도 감소되고 있다. 이에 베트남 정부는 투자환경의 제도개선이 시급함을 인지하여, 2014년 11월에 외국인투자법과 기업법을 전면 개정하였다. 이 법들은 모두 2015년 7월 1일부터 시행되었으며, 투자규제의 분야와 기업설립의 절차변경등으로 베트남에서 활동하는 우리나라의 기업이나 새로이 투자를 계획하고 있는 기업에 있어서 실무상으로 미치는 영향이 크다고 할 수 있다. 최근까지 베트남은 외국 투자자의 투자절차의 복잡화, 차별대우 등 투자자 보호에 미흡하였다. 그러나 이번의 개정으로 투자절차를 간소화하는 등 외국인의 투자환경이 종전보다 유리하게 조성되었다. 또한 투자법과 기업법 외에 토지법과 주택법 등 주요 법률과 하위 법령의 개정을 통하여 외국인 투자여건을 크게 개선하였다. 예컨대 조건부 투자분야의 업종이 267개로 명시하여, 사실상 기존의 투자금지 분야가 대부분 조건부 투자분야로 전환되었다는 점이다. 그리고 외국투자자의 합법적인 재산소유가 보장되고, 외국인의 주택소유가 가능해졌다. 투자 프로젝트의 활동기간은 경제구역은 70년, 경제구역 외는 50년 이내로 규정하고, 투자증명서내용의 조정, 프로젝트의 일부 또는 전부의 양도절차, 투자일정의 24개월까지의 연기 등을 규정하는 등 지금까지 법률상으로 애매하였던 부분을 명확히 하였다. 개정 기업법에서는 기업등록절차를 간소화하고 기업등록증명서(ERC)도 신청일로부터 3일 이내로 발급하도록 하였다. 상거래에서 법인인장의 사용의무를 폐지하고 법인인장은 자사에서 인감의 형태, 내용, 수량의 결정이 가능하도록 하였다. 법인대표도 복수의 대표가 가능하며, 복수의 대표자 중 1인은 베트남에 상주하여야 한다. 주식회사의 주주총회의 의결도 보통 의결은 65%이상에서 51%이상으로, 특별의결과 서면의결은 75%이상에서 65%이상으로 변경되었다. 출자기한에 있어서도 유한책임회사와 주식회사 공통으로 90일 이내에 전액 줄자하는 것으로 통일하였다. 베트남 투자에 있어서 새로이 주목할 점은 환경오염문제를 유의하여야 한다는 것이다. 금후 베트남에서의 기업 활동은 환경 친화적이어야 하며, 환경문제에 적극적으로 대비하여야 한다. 베트남의 외국인 투자법제의 개정으로 투자환경이 개선되었지만, 여전히 베트남의 법적 안정성에 대해 법령 내의 세부적인 지침들이 부재하거나 통일성이 부족하다는 지적들이 있다. 따라서 향후에 제정되는 세부적인 정령 및 통지, 시행세칙의 내용과 그 운용을 주시해야 할 필요가 있다. 또한 베트남 정부는 외국 투자기업의 유치를 위하여 법령의 세부적인 가이드라인을 마련하기 위한 노력을 하고 있다는 점을 예의 주시하여야 한다. 본 글에서는 새로운 외국인투자법과 기업법의 주요내용을 검토하면서, 베트남 투자에 있어서 유의할 점들을 고찰해 보고자 한다. On November 26, 2014, the National Assembly passed the new Law on Investment and the new Law on Enterprises taking effect from July 1, 2015, with a number of important changes to promote further foreign investment in Vietnam. This Law deals with business investments in Vietnam and outward business investments. A Foreign Investor is defined in the new Law on Investment as an individual with foreign nationality; or an organization established in accordance with foreign laws conducting business investment activities in Vietnam. Where a new law that provides more favorable investment incentives that those currently enjoyed by investor is promulgated, investors shall enjoy the new incentives for the remaining period of the incentive enjoyment of the project. And where a new law that provides less favorable investment incentives that those currently enjoyed by investor is promulgated, investors shall keep enjoying the current incentives for the remaining period of the incentive enjoyment of the project. Investors may establish business organizations in accordance with law. Before establishing a business organization, the foreign investor must have an investment project and apply for a Certificate of investment registration. It is provided that foreign investors are permitted to own charter capital of an enterprise in Vietnam without being subject to any limit, unless otherwise provided by Vietnamese law. The duration of an investment project inside an economic zone shall not be longer than 70 years. And the duration of an investment project in outside an economic zone shall not be longer than 50 years. The government shall promulgate uniform regulations on management of investments in Vietnam and outward investments. The Enterprise Law 2014 has a number of basic innovations. In the new Law on Enterprises, a Vietnam-based enterprise must register any changes to the details of its ERC with the relevant authority, but shall only notify the relevant authority of the changes to certain details that are not recorded under the ERC, specifically the registered business lines, the founding shareholders and foreign shareholders. Every enterprise is entitled to decide the form, quantity, and contents of its seal. The legal representative of an enterprise is the individual that exercises the rights and fulfills the obligations on when making transactions on behalf of the enterprise, represents the enterprise as the plaintiff, defendant, and person with relevant interests and duties before the arbitral tribunal, the court, exercises other rights and fulfills other obligations as prescribed by law. A resolution on one of the following issues shall be ratified when it is approved by a number of shareholders that represents at least 65% of votes of attending shareholders. And every member must contribute capital properly in terms of sufficiency and type of assets as agreed within 90 days from the day on which the Certificate of Business registration is issued. A single-member limited liability company shall adjust its charter capital. Every joint-stock company is entitled to decide whether to organize and operate according to one of the two models below, unless otherwise prescribed by regulations of law on securities: a) The General Meeting of Shareholders, the Board of Directors, the Control Board, and the Director/General Director. b) The General Meeting of Shareholders, the Board of Directors, and the Director/General Director.

동남아체제전환국의 기업법상 회사지배구조에 관한 연구 -주주총회를 중심으로-

이준표 ( Joon Pyo Lee ),왕석동 ( Suk Dong Wang ) 한국외국어대학교 동남아연구소 2013 東南亞硏究 Vol.23 No.2

In the late 1980s, Vietnam, Laos and Cambodia abandoned their centrally-planned, socialist models and began the transition to more open and market-oriented capitalist economies. This paper introduces the Corporate Governance of the Enterprise Law comparing with the Korean law. The proportion of share ownership which is required to decide the right of the minority shareholders is still a little bit high in terms of protecting investors. So like Korea`s example, the requirement of being the minority shareholders should be simple and it should be easier for the minority shareholders to assert their rights, in order to protect the minority shareholders and enhance the surveillance against business management. However, actually the Enterprise Law of only some transition countries in the Southeast Asia stipulates these regulations. And even if they are stipulated in the Enterprise Law, the legal effectiveness of these regulations can`t be assured. Those countries among transition countries in the Southeast Asia have continuously legislated and revised Enterprise Law toward a progressive direction. But it is still uncertain to make sure the effectiveness of Enterprise Law because of each country`s political and social issues. In fact, there are not much of lawsuits or precedents which are based on their enterprise Law. Therefore, the most important task for Enterprise Law of transition countries in the Southeast Asia is to increase the effectiveness of Enterprise Law and help transition countries in the Southeast Asia establish and manage forms. As I mention earlier, regulations of Korea Enterprise Law could be good examples to modify Enterprise Law of transition countries in the Southeast Asia.

베트남의 외국인투자 등록제에 관한 일고찰 - 2005년 투자법 관련 규정의 미비와 이후 개정 상황을 중심으로 -

신충일 연세법학회(구 연세법학연구회) 2022 연세법학 Vol.40 No.-

This paper reviewed regulations and practice as to investment registration under Vietnam’s investment laws since 2005 with regard to the acquisition of shares and stocks in Vietnamese enterprises by foreign investors. 2005 Investment Law required investment registration for all foreign direct investment. In this regard, Investment Law Decree 108 in 2006 required the implementation of procedures in accordance with enterprise laws when foreign investors purchase shares in Vietnamese enterprises and the implementation of procedures in accordance with investment laws when investors contribute capital. However, consistent investment registration throughout the nation was not established because the meanings of “purchasing shares” and “contributing capital” were unclear, and different procedures were applied to different kinds of target companies. Enterprise Law Decree 139 in 2007 clarified that purchasing shares and contributing capital mean purchasing newly issued shares and already existing shares of limited liability companies, and purchasing newly issued stocks and existing stocks of joint stock companies. The decree also required the implementation of procedures in accordance with enterprise laws when foreign investors purchase either shares or stocks in Vietnamese enterprises. As a result, the number of cases where investment registration was required decreased. Enterprise Law Decree 102 in 2010 required under the same circumstances the implementation of procedures in accordance with both enterprise and investment laws. Consequently, the number of cases where investment registration was required increased. As shown above, investment registration practice concerning foreign investment in Vietnamese enterprises was influenced by enterprise law decree. However, the literal interpretation of the enterprise law decrees by many provincial agencies for investment registration were not consistent with Investment Law, which only required registration for foreign direct investment. Thus, the Vietnam government’s goal to establish a consistent investment registration practice throughout the nation was not realized. 2014 Investment Law finally improved the investment registration practice. The law repealed the distinction between direct investment and indirect investment, and instead provided for certain cases where investment registration was required. 2020 Investment Law also maintains the same rules. Accordingly, investment registration was not required for all cases where foreign investors acquire shares and stocks in Vietnamese enterprises. This paper shows an example of Vietnam’s incomplete legislation when introduced some elements of market economy and its efforts to rectify them. It is hoped that this paper provides a valuable record and analysis for the research on the enactment history of Vietnam investment laws. 본고는 2005년 이후 베트남 투자법상 외국투자자의 베트남 기업 지분 및 주식 취득시 투자등록 관련 규정과 실무를 검토하였다. 2005년 제정된 투자법은 모든 외국인직접투자를 투자등록 대상으로 규정하였다. 이와 관련하여 2006년 제정된 투자법 시행령 108은 외국투자자가 베트남 기업의 주식을 매수하는 경우 기업법에 따른 절차의 이행을 요구한 반면, 출자하는 경우 투자법에 따른 절차의 이행을 요구하였다. 그러나 주식과 출자의 의미가 불명확한 점, 투자대상 기업의 종류에 따라 상이한 절차를 요구한 점 등으로 인하여 전국적으로 일관적인 투자등록 실무가 이루어지지 않았다. 2007년 제정된 기업법 시행령 139는 주식매수와 출자가 유한회사의 신규지분 인수 및 기존지분 매수, 주식회사의 신규주식 인수 및 기존주식 매수의 네 가지 경우임을 명시하였다. 한편 이러한 경우 기업법에 따른 절차의 이행만을 요구하였다. 그 결과 투자의 직간접 여부와 무관하게 투자등록 대상이 축소되었다. 2010년 제정된 기업법 시행령 102는 같은 경우 기업법에 더하여 관련법에 따른 절차의 이행을 요구하였다. 그 결과 투자의 직간접 여부와 무관하게 투자등록 대상이 확대되었다. 이처럼 2005년 투자법하에서 기업법 시행령은 투자등록 실무에 상당한 영향을 미쳤다. 그러나 기업법 시행령에 대한 다수 투자등록기관의 해석은 외국인직접투자만을 투자등록 대상으로 규정한 2005년 투자법과 충돌한다. 결론적으로 기업법 시행령을 활용하여 투자법의 미비를 보완하려던 베트남 정부의 시도는 실패하였으며, 불명확한 투자등록 규정은 외국인투자의 장애로 인식되었다. 이러한 투자등록 관련 혼선은 2014년 투자법이 전면개정되면서 비로소 개선되었다. 동법은 2005년 투자법상 논란이 된 직접투자와 간접투자의 구분을 폐지하였으며, 이를 대신하여 투자등록이 필요한 경우와 그렇지 않은 경우를 나누어 규정하였다. 이에 따라 외국투자자가 베트남 기업에 출자하거나, 베트남 기업의 주식 및 출자지분을 매수하는 모든 경우에 투자등록이 요구되지 않았다. 2020년 제정된 현행 투자법도 투자등록 요건에 있어 2014년 투자법과 동일한 기조를 유지하고 있다. 그 결과 2015년 이후 구투자법의 미비로 인한 투자등록 관련 실무적 혼선이 제거되었다. 이는 법적 안정성 확보 및 외국인투자 확대에 기여한 것으로 평가받는다. 이상과 같은 투자등록 규정의 제개정 상황은 체제전환기의 베트남이 시장경제적 요소를 도입하는 과정에서 발생한 입법적 문제의 단면을 보여준다. 동시에 이는 베트남 투자법이 법집행의 일관성과 합리성을 지향하고 있음을 시사한다. 본고가 외국인투자 등록제의 역사적 배경에 대한 이해를 돕고, 나아가 베트남의 투자법제사 연구에 기여하기를 바란다.

국제투자법에서 주식과 기업의 보호에 관한 고찰 - 소유 또는 지배 기준을 중심으로 -

김여선 경희대학교 법학연구소 2011 경희법학 Vol.46 No.1

In the case of international investment, it is very important regime for a host country to either establish enterprise or participate in investment capital. Thus, protecting enterprise and stocks is viewed as necessary for international investment. Enterprise and stock protection are subject to the law of international investment. Also, investors and enterprise as shareholders may call upon ICSID (International Centre for Settlement of Investment Disputes) to implement ISD (Investor-State Dispute Settlement) where they are damaged due to a host country's breach of its obligation. If international investment laws protect both enterprise and stocks, there is no theoretical problem in protecting them. In reality, however, because most international investment laws provide that only stocks are subject to legal protection, there are some debates over the protection for enterprise. Indeed, the laws protect stocks by defining them as a form of proprietary assets. Also, stocks owned by foreign investors may be protected regardless of whether a host country’s enterprise owns them or enterprise does. In this case, rights of shareholders to bring to claim are derived from a stockholder’s right, which enables shareholders to gain economic benefits from enterprise. If those rights are infringed or restricted by a host country, it may be subject to ISD because it isregard as taking. On the contrary, there is a controversy about whether it is possible to approve rights of enterprise to bring to claim as rights of shareholders to bring to claim. As for rights of enterprise to bring a claim, it is important to note that domestic enterprise cannot claim responsibility for damages against its government because it is regarded as the host country’s enterprise, corresponding to the local companies standard.For that reason, international investment laws provide more accurate clause of protecting enterprise. International investment laws protect not only stocks, but also enterprise. That is, the clause of the definition of investment categorizes enterprise as a type of assets,defining the requirements of ownership or control of it. This means that the enterprise's nationality should be judged on its ownership or control. If investors own or control enterprise, they can call for ISD because it is regarded as a foreign enterprise. Recently,it has been increased to use the BIT, which includes the requirements of ownership or control of enterprise as a type of assets. This aims to grant enterprise rights to claim ISD. No standard provides a perfect tool for resolving the problem with protecting enterprise in international investment laws. This is because international investment laws do not provide accurate legal rules, because most multinational enterprise has a complicated ownership relationship and governance structure, and because arbitration and tribunal are inconsistent. Korean BIT and FTA define both stocks and enterprise in order to protect enterprise. The FTA between Korea and EU also provides the standard for defining ownership and control of enterprise. When determining ownership relation, control, nationality of enterprise, it is necessary to consider the regulation of shell companies. It might be possible to permit establishing the shell companies in terms of investment deregulation. However, it must be implemented to avoid the abuse of permission that may impede the fundamental function of international investment laws. Thus, the regulation should be calibrated by balancing interests on individual cases.

사회적기업 회계 개선방안

김이배 한국경영교육학회 2014 경영교육연구 Vol.29 No.1

The number of korean social enterprises is rapidly increasing after the establishment of social enterprise law at January 2007. At 2012 year, the number of total social enterprise is estimated to be 5,733, estimated total employee number of social enterprises is 64,033 and total economic size of social enterprise is estimated to be 653.6 billion Korean Won. At 2013 year, the number of social enterprise certified by government is 1,012. The purpose of this study is to review the accounting practices of Korean social enterprises and to suggest the improvement of social enterprise accounting. Specifically, this study analyzed Korean social enterprise accounting practices, social enterprise law, and the annual reports of social enterprises. The results of this study are as follows:First, the current accounting terms used in social enterprise law and annual reports of social enterprises should be revised to unified form according to generally accepted accounting principles. Second, the work load of social enterprises should be reduced by simplifying the current accounting rules of social enterprise. Through this, the understandability of social enterprise accounting can be increased and the information user can easily use social enterprise accounting information. This study focuses on the importance of social enterprise accounting and has implications for improvement of accounting information transparency of social enterprise. Also, this study can be helpful for regulators to set and revise the law of social enterprise. 우리나라 사회적기업은 2007년 7월 1일 사회적기업육성법의 제정이래 급속하게 증가하고 있다. 2013년 현재 사회적기업으로 인증받은 기업은 1,012개이며, 2012년 시점에서 사회적기업을 포함한 예비사회적기업, 마을기업, 자활기업 등 광의의 사회적기업 부문의 규모는 총 조직 수 5,733개, 총 유급근로자수 64,033명, 총 경제규모 6,536억원 등으로 추정된다. 본 연구의 목적은 사회적기업의 중요성을 고려해 볼 때 기업경영의 가장 기본이라고 할 수 있는 사회적기업의 회계에 관한 현황을 살펴보고 사회적기업 관련 회계사항에 대한 개선방안을 모색하는 것이다. 이를 위해 본 연구는 사회적기업들의 회계처리 현황과 사회적기업육성법 등 사회적기업 관련 법률 조항, 사회적기업들이 매년 보고하는 사업보고서상의 회계에 관한 사항들을 검토한 후 개선방안을 제시하였다. 본 연구결과를 요약한 개선방안은 다음과 같다. 첫째, 사회적기업 관련 법률과 사업보고서 중 회계에 관련된 사항들과 용어들을 사회에서 통용되는 일반적으로 인정되는 회계원칙에 따라 개정, 통일시켜야 한다. 둘째, 사회적기업에 대한 지원과 관리에 관한 회계 관련 사항들을 단순화시켜 사회적기업들의 업무부담을 줄여주어야 한다. 이를 통해 사회적기업에 관한 정보의 이해가능성을 제고시키고, 사회적기업의 정보를 정보이용자들이 쉽게 이용가능하게 하여야 한다. 본 연구는 사회적기업 관련 이해관계자들에게 회계의 중요성을 인식시켜 사회적기업의 회계투명성을 제고시키는 데 중요한 시사점을 줄 수 있고, 사회적기업 관련 입법과정에 공헌할 수 있을 것이다.

회사법의 한계와 기업법의 발전

안택식 ( An Taeg Sig ) 한국상사판례학회 2003 상사판례연구 Vol.15 No.-

The business enterprise is the economic organization, which products goods and services by inputting capital and labor. The business enterprise has the social purpose to meet consumers` desire to have new products or new services. The profit is one of compensations to the business enterprise, which perform its social function. However the corporation law in Korea as a basic business law does not define the true nature of business enterprise, because the law explains the corporation as only a profit-making-organization of shareholders. In this article, explain the limitation of corporation law, not reflecting true nature of business enterprise, in view of academic discussions in Germany and America. As a measure to develop business law, 1 have suggested to establish general provision about social liability of corporation in the present korean corporation law, through which the characteristic or definition of business enterprise is truly clarified. After that, I have also suggested detailed measures to develop business law. Business enterprise could be developed in the global competitive situation, only when the business enterprise persues business goal through unified power of employer and labor. Especially the establishment of business culture of employer-labor-harmonization is urgent task of korean society, confronting economic crisis. For the purpose of development of above mentioned business culture, I have suggested a measure to ensure satisfactory effect of outside-director system, strengthening management transparency. And I have also suggested some measures to prevent abuse labor disputes in Korea, because the disputes come from labors` improper understanding about above mentioned definition of business enterprise.