대형 유통업체 영업 규제가 농수산업에 미치는 영향 분석

김동환,류상모 한국유통과학회 2014 유통과학연구 Vol.12 No.2

Purpose - The Korean government has revised the distribution industry development law to regulate large-scale retailer operations to protecting medium- and small-scale retailers and traditional markets. According to the revised law, large-scale retailers must follow regulations on operating hours and compulsory store closures two days per month. Based on the revised distribution industry development law, most local governments regulate operation hours and they have adopted compulsory closure programs for large-scale retail stores. However, it is argued that fresh food producers suffer from a decrease in sales based on the compulsory closure of stores operated by large-scale retailers. Large-scale retailers reduce their fresh food orders from agricultural and fishery producers because of the compulsory store closures. Fresh food producers also suffer from a decrease in prices because reduced orders lead to a decrease in auction prices based on the availability of excess goods in wholesale markets. This paper investigates the effects of operation regulations for large-scale retailers on agricultural producers by surveying agricultural and fishery producer organizations. Research design, data, methodology - A survey was conducted on 117 producer organizations of fruits and vegetables, cereals, fisheries, and livestock products from September 10 to October 4, 2012. Survey items are annual sales, shares of sales accounted for by large-scale retailers, reduction of orders and prices from large-scale retailers, methods to deal with the sales reduction, unfair trade practices of large-scale retailers, opinion of the large-scale retailer regulations, and so on. The average sales of the sampled producer organizations are 13.7 billion won and the average share of sales accounted for by large-scale retailers is 35.4%. Results - Survey results show that the sample producer organizations’ sales decreased 10.1% because of the compulsory closures of stores operated by large-scale retailers. It is estimated that the total sales of producer organizations decreased 371.2 billion won because of the regulations on the operation of large-scale retailers. In addition to the direct effect of a sales decrease due to order reduction, agricultural and fishery producer organizations suffered from the secondary effect of price reduction in wholesale markets. When orders from large-scale retailers decreased, most agricultural and fishery producer organizations shipped redundant products to wholesale markets, decreasing auction prices. It was estimated that the price received decreased 21.9% when sold in other marketing channels. As producer organization sales decreased, it was reported that the labor force employed by producer organizations also decreased by 15.1%. Therefore, we can conclude that the regulations for large-scale retailer operations resulted in negative impacts on agricultural producers. Conclusions - Although the sales reduction due to the regulations for large-scale retailer operations are not great, the cumulative effects due to the continued compulsory closure of stores operated by large-scale retailers could be great. This paper suggests governmental programs that could help agricultural producer organizations to find new and effective marketing channels such as direct marketing, farmers’ markets, exports, Internet shopping, and so on.

대규모 개발사업에서의 부패행위와 법적조치

김남욱(Kim, Nam-wook) 한국부패방지법학회 2022 부패방지법연구 Vol.5 No.1

대규모 개발사업에서의 부패는 공직자등이 지위나 금전적·사적 이득을 추구하기 위하여 법령을 위반하는 모든 행위를 말한다. 최근 대장동 대규모 개발사업에서의 부패행위에 대한 사회적 이슈가 되고 있다. 대장동 대규모 개발사업은 도시개발법에 의한 공공과 민간 혼합개발방식을 국내 최초로 도입한 방식이며, 민간사업시행자에 대한 개발이익에 관한 제한제도를 도시개발법에서 명문으로 두지 아니하여 지분권이 1%에 불과한 ㈜대천화유자산관리가 막대한 불로소득적 이윤을 얻는 부패행위가 발생하고 있다. 대규모 택지 및 도시 개발사업에서 나타난 부패행위가 끊임없이 발생하고 또한 대규모개발사업의 부패의 특성상 부패행위를 규명하기 어려운데도 이에 대한 논의가 미흡한 상태이다. 따라서 대규모 개발사업에서의 부패행위의 유형과 관련 제도를 검토하여 부패행위를 방지하는 법적조치방안의 마련을 할 필요가 있다. 이 논문에서는 대규모 택지 및 도시개발사업에서 발생한 공공기관등의 대규모 개발사업에서 발생한 부패행위를 분석하여 유형화하고, 대규모개발사업에 대한 부패방지를 위한 합리적 규제방향, 대규모 개발사업에서 부패방지를 위한 모니터링과 법적조치, 공공과 민간 혼합개발방식과 부패행위에 대한 법적 조치 방향을 제시한다. 첫째, 대규모개발사업에서 공공과 민간이 혼합개발하는 경우 도시개발법을 개정하여 공공의 투자지분 50% 이상, 민간 50% 미만, 이윤률 총사업비의 10%로 제한하는 명문규정을 둠으로써 도시개발의 공공성과 효율성을 제고할 뿐만 아니라, 국토계획법에 의한 사전협상에서 우선 협상자 선정기준과 절차 등을 명확히 법령에서 규정하여야 한다. 둘째, 대규모개발 사업시행자 선정 또는 사전우선협상자를 선정하는 절차에서 주민 또는 시민단체가 부정부패행위가 없도록 참여할 수 있는 방안을 제도화하여야 하고, 개발사업시행자가 선정된 이후에도 지방자치단체가 관리감독권할 수 있도록 하여야 한다. 셋째, 도시개발법 등 관계법령 위반 시 엄격한 억제 및 제재를 강화하고, 사전협상시 청렴혀약을 체결하여 이를 위반시 징계책임, 손해배상 등을 통하여 공직자등의 청렴성을 강화하는 방안을 마련하여야 한다. 넷째, 프로젝트 자금조달 및 대규모 개발 설계단계부터 구현 및 유지관리하는 단계에 이르기까지 투명성이 확보되도록 모니터링하고, 그 결과를 인터넷 홈페이지에 게시되도록 하여야 한다. 다섯째, 공공과 민간에 의한 대규모 개발사업의 경우에는 도시개발 프로젝트에 대하여 공공에 의하여 책임성이 담보되도록 하여야 한다. Corruption in large-scale development projects refers to any act that public officials, etc., violate laws and regulations in order to pursue status or financial or private gain. Recently, corruption in large-scale development projects in Daejang-dong has become a social issue. The large-scale development project in Daejeon-dong was the first in Korea to introduce the public and private mixed development method according to the Urban Development Act, and Daecheonhwayu Asset Management (Co.) is taking place and committing corruption in which they obtain enormous unearned profits. Despite the constant occurrence of corruption in large-scale residential land and urban development projects, there is insufficient discussion on this issue. Therefore, legal measures to prevent corruption by reviewing the types of corruption and related systems are required. In this paper, corruption behaviors occurring in large-scale development projects such as large-scale residential land and urban development projects are analyzed and categorized, rational regulatory directions for anti-corruption in large-scale development projects, and monitoring for anti-corruption in large-scale development projects and legal measures, a mixed public and private development method, and legal measures against corruption are presented. First, in the case of joint development between the public and private sectors in a large-scale development project, the latter part of Article 11 (1) of the Urban Development Act was amended to remove the explicit regulations limiting the public investment share to 50% or more, the private sector to less than 50%, and the profit rate to 10% of the total project cost. In addition to enhancing the public performance and efficiency of urban development by establishing Second, in the process of selecting a large-scale development project operator or prior priority negotiator, a plan should be institutionalized so that residents or civic groups can participate so that there is no corruption. there should be Third, strict deterrence and sanctions should be strengthened in case of violation of related laws such as the Urban Development Act, and measures should be taken to strengthen the integrity of public officials, etc. through disciplinary responsibility and compensation for damages in case of breach of an integrity pledge upon prior negotiation. Fourth, the project funding and large-scale development should be monitored to ensure transparency from the design stage to the implementation and maintenance stage, and the results should be posted on the Internet homepage. Fifth, in the case of large-scale development projects by the public and private sectors, responsibility for urban development projects should be ensured by the public.

대규모유통업자의 거래상지위 남용행위로 인한 피해구제를 위한 조정제도 활성화 방안

권순명 ( Kwon Soon Myung ) 한국유통법학회 2017 유통법연구 Vol.4 No.1

최근 소매 유통업체가 시장에서 집중화, 대형화되는 경향을 보이면서 보호의 대상이 아닌, 제재의 대상으로 지목되면서 대규모유통업자의 거래상지위 남용행위의 문제가 대두되고 있다. 이에 대규모유통업자와 납품업자 등이 대등한 지위에서 거래할 수 있도록 우리나라는 기존의 대규모소매점업고시보다 관련규제를 강화한 대규모유통업법을 2011년 11월 14일 제정하여, 2012년 1월 1일부터 시행하고 있다. 이는 공정거래법과는 별개의 독자적 법률로 규제하는 세계 최초의 입법이다. 대규모유통업법을 시행한지 4년이 되었음에도 불구하고 대규모유통업자의 일부 거래상지위 남용행위는 감소하였지만, 아직도 거래상지위 남용행위를 지속하고 있다. 이를 적절히 규제하는 것은 단순히 중소기업의 보호차원을 넘어서 대규모유통업시장에서 공정한 거래질서를 확립하는 차원에서도 매우 중요한 의미를 가진다. 그런데 이 법률의 경우 피해자구제절차에 관해서는 피해자인 납품업체 등이 손해를 보상받을 수 있는 제도적 장치가 미흡하고, 분쟁당사자들간의 계속적인 거래관계로 인하여 실질적으로 납품업체가 대규모유통업자를 상대로 손해배상청구를 하는 것 자체가 쉽지가 않은 문제가 있다. 소송제도의 경우는 소송을 제기하는 과정에서부터 법률적 지식과 정형화된 문서작성 능력이 요구되고, 최종 재판결과가 나오기까지 많은 비용과 시간이 소요될 뿐만 아니라, 분쟁당사자 모두가 만족할 수 있는 해결방법의 도출은 어렵다. 이에 공정거래위원회는 사업자의 실질적인 피해구제 및 법위반 사업자들의 자진 시정을 유도하기 위하여 조정제도를 도입하였고, 특히 대규모유통업법 관련 분쟁을 조정하기 위하여 한국공정거래 조정원에는 대규모 유통분야 전문가로 구성된 대규모유통업 거래 분쟁조정 협의회를 설치하여 운용중이다. 대규모유통분야는 계속적 거래관계에 있다는 점, 소송에 의하는 것보다 조정에 의하면 분쟁해결기간이 신속한 점, 분쟁제도는 한 당사자만 승자가 되는 것이 아니라 양 당사자의 의견과 이해관계를 반영할 수 있다는 점 등을 종합하여 볼 때, 대규모유통분야의 분쟁의 경우 조정제도를 적극 이용하여야 할 것이다. 또한 대규모유통분야에서 거래상지위 남용행위는 당사자가 대등한 구조가 아니라 협상력, 정보력 및 거래상 지위의 차이에서 발생하는 특성을 고려할 때, 대규모유통 분야에서의 조정제도 활성화를 위하여는 집단조정제도 도입과 대규모유통업자가 조정절차를 성실히 임하도록 간접강제 할 수 있는 소송지원제도의 도입여부도 검토하여야 할 것이다. Following the recent trend of concentration and enlargement in the retail distribution business, the distribution industry has emerged as the object of control rather than that of protection. There are many problems with the abusing of trade position by large-scale distributors. The government enacted Act On Fair Transactions In Large Franchise and Retail Business, which reinforced the concerned regulation further than the old Announcement of Large-Scale Retail Business, on November 14, 2011 and enforced it on January 1, 2012 so that large-scale distributors and suppliers would trade in equal positions. This is the first legislation in the world to regulate by independent laws separate from the Fair Trade Act. It has been four years since the Act On Fair Transactions In Large Franchise and Retail Busines came into effect, but large-scale distributors still engage in the abuse of transactional position despite a reduction in some cases. Any efforts to control their abuse of transactional position properly will hold a very significant meaning in the establishment of fair trade order in the large-scale distribution market beyond the simple protection of small-and medium-sized companies. The Act, however, provides a poor institutional device to apply a procedure of relieving the victims and make it sure that the victims, the vendors, will receive a compensation for their loss. Since the trade relation continues between the disputing parties, it is not easy in practice for the vendors to file a claim for damage against large-scale distributors. The litigation system demands the legal knowledge and the ability of preparing a standardized document right from the moment a suit is filed. Not only does it take much cost and time until the final verdict, but it also hardly provides solutions to satisfy both the disputing parties. The Fair Trade Commission thus introduced a mediation system to relieve business operators for their practical damage and induce the violators of law to correct their wrongdoing voluntarily. Today the Korea Fair Trade Mediation Agency runs a dispute mediation conference for large-scale retail business, which is comprised of experts on large-scale distribution, to mediate in disputes over the Act On Fair Transactions In Large Franchise and Retail Business. The large-scale distribution sector should make active use of mediation system in that the sector is in continuous transactional relationships, that it takes less time to resolve a dispute with a mediation system than a litigation system, and that a dispute system can reflect the opinions and interests of both the parties rather than making only one of them win in a dispute. Given that the abuse of transactional position happens in the large-scale distribution sector because of differences in the negotiation skills, information strength, and transactional position between the parties that are not equal, there is a need to introduce a collective mediation system to activate the mediation system in the sector and a case support system to compel directly the large-scale distributors to participate in the mediation procedure sincerely.

일본 대규모소매점포입지법에 관한 연구

손일선 한일경상학회 2008 韓日經商論集 Vol.41 No.-

The purpose of this paper is to clarify Japan's distribution policy on the Large-Scale Retail Stores Location Law that has been enforced since 2000 when the Large-Scale Retail Store Law was abolished. The distribution policy of Japan has changed from Large-Scale Retail Store Law that in favor of the small and medium-sized retailers into the policy of Large-Scale Retail Store`s Location Law which purports to protect the local resident environment concerning noise, parking space and waste disposal. This study focuses on this law with reference to reference materials and minutes submitted to joint meeting of the Small and Medium Enterprise Agency, and the Ministry of Economy, Trade and Industry for the revision of the indicator of Large-Scale Retail Stores Location Law. The small and medium-sized retailer groups and the large-scale store groups are conflicting with each other over this law`s indicator. The small and medium-sized retailer groups demand expansion of the range in which the law applies and strengthening environmental standards of the law. By contrast, the large-scale retailer groups demand reduction of the range and ask government to let them informed of the specific details of the law in advance. On the other hand, some local governments are on the way developing ordinances to concerning including large-scale stores. The large-scale retailers strongly oppose to this kind of ordinance by the local government which interferes with a clear specification of the criterion. The government has not provided the clear standard of the noise, parking space, and waste. The government is more concerned about environmental impact on the residents in the regional area than the adjustment of the number of the stores for the small and medium-sized retailers. The distribution policy of Japan aims to create a compact, lively city, with its emphasis on developing the old downtown while restraining expansion of the suburban areas.

신라 명산대천의 사전(祀典) 편제 이유와 특징

채미하 국립민속박물관 2007 민속학연구 Vol.0 No.20

The purpose of this study is to examine the reasons that noted mountains and large streams were incorporated into “sajeon (祀典),” and their characteristics. According to Samguksagi (the History of Three Kingdoms), the ritual places of the Shilla Kingdom included Samsan for large-scale rites and Oak, Sajin, Sahae, Sadok and Sogliak for medium-scale rites,and they took place in six other splendid mountains and rivers. For small rites, there were 24 mountains and rivers including Sangak and Seosool. The name of each place is also included in the records. The records indicate that the time when those noted mountains and large streams as “the ritual places” of the Shilla Kingdom were classified according to the scale of performed rites (large, medium, and small) is between the 5th year of King Shinmun’s rein and the 34th year of King Seongdeok’s rein, andit was after that time that Sangjoeumgeoseo was incorporated as a place for the medium-scale rites. Such scale-based classification of places for rites during the Shilla Kingdom is different from that of the Tang Dynasty. The primary reason why the Shilla’s royal families incorporated noted mountains and large streams as places for their small-, medium-, large-scale rites seems to be that they intended to reorganize the provincial forces which had been firmly rooted in places around the Shilla Kingdom. The rites performed in the noted mountains or rivers of each province were intended for the guardian deities of the province, and they were also closely related to the local influential families. In other words, the royal families during the middle period of the Shilla Kingdom used those locally performed rites to strengthen their centralized control system and organized them on a scale-place basis by accepting the Tang Dynasty’s national ritual system. It seems that this allowed the royal families to exercise domination over the provinces in the kingdom. However, as for the distribution of noted mountains and large streams among nine provinces, the only place for large-scale rites was the Royal capital, while the places for medium- and small-scale rites included the noted mountains and streams in the old territory of the Shilla Kingdom, as well as the capital. They are found more commonly than in the old territories of Goguryeo and Baekje Kingdoms. Furthermore, in Sabi, which once was the capital of the Baekje Kingdom, none of the noted mountains or streams is identified as place for any of small-, medium- or large-scale rites. Those mountains are located along the Sobaek Mountains or south-east of the range, except for Mt. Gyeryong, which was then also known as “seokak,” one of the five noted mountains. This suggests that the then Shilla Kingdom’s ruling classes had a strong tendency of thinking oriented towards the old days of the kingdom. In conclusion, although the mid-Shilla Kingdom’s royal families leverage their control over each province by means of the noted-mountains-and-streams-based rites, there was a limit in that they failed to go beyond their past-oriented thinking.

대규모유통업법상 부당성 판단에 관한 소고

남윤경 ( Nam Yunkyung ) 아세아여성법학회 2018 아세아여성법학 Vol.21 No.-

Some problems have been raised since the Act on Fair Transactions in Large Franchise and Retail Business(hereinafter “the Large-Scale Retailers’ Act”) was enforced in 2012. This article reviews two issues regarding “unfairly” under the Large-Scale Retailers’ Act. The first issue is how to interpret the meaning of ‘unfairly’. Korea Fair Trade Commission(KFTC) doesn’t provide any guidelines about ‘unfairly’ under the Large-Scale Retailers’ Act. Considering the legislative purpose, the meaning of ‘unfairly’ on the Large-Scale Retailers’ Act rather needs to be interpreted as an ‘unfairness’. The meaning of ‘unfairly’ on ‘Prohibition of Request for Management Information’(Article 14) and ‘Prohibit of restrict of business hours’(Article 15-2) should be interpreted as an “unfairness”. But ‘Exclusive Dealings’(Article 13) are origially considered competition-restricted, because it is not only competitive but also promoting competitive. But the reason why Exclusive Dealings are illegal under the Large-Scale Retailers’ Act is that it is illegal for Large-Scale Retailers to demand exclusive transactions by taking advantage of his position in trade. Thus, The meaning of ‘unfairly’ on Exclusive Dealings under the Large-Scale Retailers’ Act should be judged not only for competition restrictions but also for unfairness. The second issue is whether it is reasonable to still demand ‘unfairly’. One of the major characteristics of the Large-Scale Retailers’ Act was the conversion of the burden of proof to Large-Scale Retailers. There are still a lot of criticisms about this, it has contributed greatly to reducing the burden on the KFTC’s verification. However, for the 3 conducts, there are still exceptions to this rule by defining ‘unfairly’. Unless there is any special reason for accepting exceptions, the burden of proof for these conducts should be also switched to Large-Scale Retailers as with other types of conduct.

일본의 대규모 소매점포 규제 정책 변화에 관한 연구

김승희,김영기 한국유통과학회 2014 유통과학연구 Vol.12 No.11

Purpose – This study aims to investigate the process of political changes in Japan, which has introduced regulatory policies for large-scale retail stores since the 1930s, as well as the examples, and suggests improvement schemes for our policies in Korea, which imposes restrictions on business hours and forced holidays in accordance with the current Distribution Industry Development Act. Research design, data, and methodology – After examining the political change processes related to large-scale retail stores in japan, this study analyzes individually regulated cases based on the ordinances enacted by each local government. Through case analysis in Japan, this study makes political suggestions that may be helpful for our country substantially. Results – Since there is an obvious possibility that our economic restrictions on business hours and mandatory holidays do not coincide with WTO GATS, it is necessary for large-scale distributors to introduce new social and environmental regulations similar to Japan, rather than imposing controls to restrict free competition and also introduce a policy to induce cooperation with small businesses for the advancement of the distribution industry. Thus, it is desirable to take measures on noise, waste, traffic, and parking for the preservation of the living environment in the surroundings when building new large-scale retail stores. It is also important to establish measures to improve the welfare of neighborhood residents and consumers, create a pleasant urban environment, and make it mandatory to make presentations at public hearings among residents. Furthermore, it should be mandatory to establish regional contribution plans when a retail store is established, and take measures to solve various civil complaints or problems that may occur after entering the market. Moreover, it is desirable for large-scale retail stores that entered the market to induce cooperation in performing various activities in the area with a strong sense that they are all members of the local economy. Conclusions – If introducing social regulations like in Japan, there is probably an advantage that the conflicts seen when large-scale retail stores enter the market are absorbed by adjusting the persons concerned within the established institution in order to establish a field to solve such conflicts systematically. In contrast, there are still concerns regarding chaotic operation without any active attempts to have a conversation with large-scale retail stores and local small merchants due to a sharp conflict among the persons concerned, and if it is a briefing session without any decision of the restrictions on their opening itself, there may be doubts with regard to their effectiveness. Moreover, if the de facto opening is restricted by the introduction of such a briefing session procedure, the choice of whether to protect the existing rights of large-scale retail stores might become problematic. However, such problems could be minimized in a way by forming a separate consultative group for all persons concerned including residents, local governments, professionals, civic organizations, small merchants, and massive retail store-related persons.

독일과 한국 대중소기업의 상호 영향력 비교에 관한 실증적 연구

임병진 한국무역연구원 2019 무역연구 Vol.15 No.5

Purpose - This study Compared the effects of exports on the growth of stock indices of large-scale, medium-scale and small-scale companies in South Korea and Germany. Design/methodology/approach - The interdependence of exports on the growth of stock index growth relative to large-scale, medium-scale or small-scale businesses in South Korea and Germany was examined using 1176 data observations from May 20, 2010 to December 30, 2014. Impulse response function based on a VAR model as well as variance decomposition were employed after unit root, cointegration and Granger causality tests were conducted. Findings - This research showed several results. First, stock indices of large-scale, medium-scale and small-scale companies in South Korea and Germanies have unit roots. Second, first differential stock indices of large-scale, medium-scale and small-scale companies in South Korea and Germanies have no unit roots. Third, there is no cointegration among them. Fourth, the correlation large-sized and small-sized businesses in Germany is 0.983564.. But the correlation large-sized and small-sized businesses in South Korea is 0.358174. Research implications or Originality –We find that exports have a positive effect on the growth of Korean mid-sized and small businesses, similar to the same observation made with respect to mid-sized and small business stock indices in Germany.

대형할인점의 입지와 소비자 이용패턴과의 관계

이재홍(Lee, Jae-Hong),여홍구(Yuh, Hong-Koo) 한국지역개발학회 2010 韓國地域開發學會誌 Vol.22 No.4

The purpose of this research is to analyze the relations between the location of large-scale discount stores and consumers’ use patterns and to find characteristics. The present study classifies the types of large-scale discount stores users and analyzes the use patterns according to the user types, with respect to the location of discount stores. The research comes up with the following conclusions. First, the annual usage of large-scale discount stores in small cities is relatively higher than those in middle or large cities, but the purchasing volume per person of small cities is lower than those of middle or large cities. Second, the annual usage of large-scale discount stores and the average purchasing volume per person are relatively higher in the case when there are other competitors near the stores. Third, the annual usage of large-scale discount stores and the average purchasing volume per person in the Seoul Metropolitan Area are relatively higher. And lastly, the farther large-scale discount stores are located, the less frequently consumers use but they tend to spend more money on average. With more detailed items and time series analysis, the research will draw more meaningful outcomes. It needs to have a better understanding of consumers’ use patterns, improve services and conduct more systematic researches regarding large-scale discount store in order to help large-scale discount store play their proper roles as the center of the rapidly changing retail market.

대규모내부거래 공시제도의 실효성에 관한 연구

배현정,김원신 한국회계정보학회 2015 회계정보연구 Vol.33 No.2

This paper examines the effectiveness of the disclosure system for large-scale internal transaction through the relation with the agency costs. Agency problem resulted from information asymmetry among business entities causes agency costs. This leads inefficient management, thereby coming to devaluation of the firm. As firm's internal transaction has a relation with various stakeholders, agency costs is inevitable transaction under the information asymmetry condition. It has been pointed as a factor which distorts financial structure and impedes firm's efficiency and management transparency. The disclosure system for large-scale internal transaction is a policy that the firms which perform large-scale internal transactions are passed the board and then make disclose this content. By reinforcing board's responsibility for large-scale internal transaction and stakeholders' monitoring, the disclosure regulations for large-scale internal transaction is aimed to prevent unfair internal transaction, improve management transparency and efficiency. Therefore, we expect the alleviation of information asymmetry will reduce agency costs, supposing this policy has an effectiveness. Empirical findings generally support our hypothesis. The firms which perform large-scale internal transactions have a statistically significant positive relation with the asset turnover proxied by the agency costs, whereas manager’s perk consumption is relevant negatively. This result means that the disclosure system for large-scale internal transaction is reduced agency costs. This paper provides a political implication for this disclosure regulation by examining an effectiveness of the disclosure system for large-scale internal transaction. Also, this paper shows that corporate governance and disclosure system play an important role about reducing agency costs. 본 연구는 대규모내부거래 공시제도와 대리인 비용과의 관련성을 분석함으로써 이 제도의 실효성을 살펴보는데 목적을 두고 있다. 대리인 문제는 기업주체간의 정보비대칭으로 인해 나타나며, 이로 인해 대리인 비용이 발생한다. 또한 대리인 비용의 발생은 비효율적인 경영을 수행하여 기업가치를 하락 시킬 수 있다. 기업의 내부거래는 다양한 이해관계자들과 관련성을 가지고 있어 대리인 비용의 발생이 불가피한 정보비대칭 하의 거래이며, 재무구조를 왜곡시키고 기업의 효율성 및 경영투명성을 저해하는 요인으로 지적되어 왔다. 대규모내부거래 공시제도는 특수관계인과 일정금액 이상의 내부거래행위에 대하여 이사회 의결을 거친 후 이를 공시하도록 하는 제도이다. 이는 대규모내부거래에 대한 이사회의 책임 강화와 사외이사들의 견제를 유도하고, 공시를 통해 내부거래에 관한 정보를 시장에 제공하여 외부이해관계자에 의한 감시를 강화함으로써, 부당내부거래의 사전예방, 경영투명성 개선 및 효율성 증진을 도모하기 위한 것이다. 따라서 이 제도가 실효성을 가질 경우, 내부거래에 대한 정보비대칭을 해소하여 이로 인해 발생하는 대리인 비용을 감소시킬 것으로 기대되어 진다. 분석결과에서 대규모내부거래 공시기업은 대리인 비용의 대리변수로 사용한 자산효율성과는 통계적으로 유의한 양(+)의 관련성으로 나타났으며, 경영자의 사적소비수준과는 유의한 음(-)의 관련성을 보였다. 이러한 결과는 대규모내부거래 공시제도가 대리인 비용을 감소시키는 요인으로 작용하고 있음을 의미한다. 본 연구는 대규모내부거래 공시제도의 실효성 검증을 통해 대리인 비용을 해소하는데 있어 경영자를 통제하는 기업 내부의 다양한 견제장치와 함께 공시를 통한 외부의 감시활동 강화가 효과적으로 작용할 수 있음을 발견하였다는 점에서 정책적 시사점을 제시한다.