중소기업 회생절차의 특수성과 개선방안

이진웅 사법발전재단 2013 사법 Vol.1 No.25

Small businesses are quite important in national economy. However, small businesses are facing much tougher conditions operating their businesses. Small business rehabilitation cases have occupied the most portion at the bankruptcy court. Before prescribing suggestions for improving the small business rehabilitation procedure, I will first identify the attributes of small business itself and the rehabilitation procedure regarding small businesses. Among these are the lack of creditors' participation, the scarce resources necessary for rehabilitation procedure, the difficulties in DIP financing, the over-indebtedness of managers, the lack of the reliable financial record, the non-separation of ownership and management of the businesses. The current Debtor Rehabilitation and Bankruptcy Act gives little consideration on small business rehabilitation. The Act has only a few statutes regarding small businesses. However, by examining the history of U.S. bankruptcy law, especially the discussions on improving small business reorganization procedure, we can learn that small business rehabilitation needs special treatment in accordance with its attributes. From this perspective, I will explain the consulting program for the rehabilitation of small businesses, which is now a pilot program in Seoul Central District Court. In addition, I will make some suggestions concerning improvements for small business rehabilitation, such as making the creditors' committee more active by employing the Chief Restructuring Officer, holding the initial debtor's interview attended by the stakeholder, pursuing the policy of Debtor-in-Possession, ensuring the modest retention fee for the DIP, the effective supervision of small businesses operations, and the reflection on the principles of equity as the requirement of the plan confirmation. Furthermore, regarding amendments to the Debtor Rehabilitation and Bankruptcy Act, I maintain that adding some statutes concerning small businesses are better than establishing the separate procedure. I will also argue that it is necessary to conduct the empirical survey for drawing the line between small businesses and the rest, and it would help facilitate the procedure to make holding the 1st stakeholders' meeting optional. In conclusion, I stress that successful small business reorganization is based on maintaining and utilizing the human capital of small business managers, the bankruptcy court should facilitate small business rehabilitation by employing much simpler procedure when the debtor has a reasonable prospect of reorganization, and will propose systems and operations which will get small businesses out of the rehabilitation procedure with more speed when the debtor does not have that prospect. 국가경제에서 중소기업이 차지하는 비중이 매우 크지만, 중소기업의 경영환경은 대규모 기업에 비해 크게 열악한 것이 현실이다. 실제 법원에 접수되는 기업회생 사건의 대부분은 중소 규모의 회사들이 신청한 사건들이다. 회사 규모에 따라 회생절차에서 보이는 특성이 다른데, 중소기업에 대한 회생절차의 특수성으로는 채권자의 무관심, 회생절차 진행에 필요한 자원의 부족, 신규 자금 조달의 어려움, 대표자 개인의 과다 채무, 소유와 경영의 미분리 등을 꼽을 수 있다. 하지만 이러한 특수성을 보이는 중소기업에 대해 우리 채무자 회생 및 파산에 관한 법률(이하 ‘채무자회생법’이라 한다)은 몇 개의 특칙만을 두고 있을 뿐 별 관심을 두지 않고 있다. 하지만 미국 연방파산법의 중소기업에 관한 특칙 제정 논의를 통해 살펴볼 수 있는 바와 같이 중소기업에 대한 회생절차는 나름의 특수성을 가지고 있으며 이러한 특수성을 반영한 회생절차의 설계 및 운영이 필요하다. 이러한 관점에서 필자는 서울중앙지방법원에서 2013년 4월 이후 시범실시 하고 있는 중소기업회생컨설팅을 통한 중소기업 회생절차 지원 제도를 소개하고, 나아가 현재 채무자회생법 규정 안에서 생각해 볼 수 있는 중소기업 회생절차 개선방안을 제시한다. 이러한 제안에는 CRO 적극 활용을 통한 채권자협의회 활성화, 절차 초기 이해관계인 심문의 실시, 원칙적인 관리인 불선임 결정, 적정한 관리인 보수의 책정, 인가요건 중 공정·형평의 원칙에 관한 실무 운영의 재검토 등이 포함된다. 나아가 필자는 중소기업 회생절차 개선을 위한 입법제안을 하면서, 중소기업을 위한 별도 절차 신설보다는 기존 절차를 수정하는 방식의 개선이 바람직하고, 중소기업의 범위를 정하기 위한 실증적인 연구가 필요하며, 중소기업 사건에서 제1회 관계인집회를 임의화할 것 등을 주장하고 있다. 마지막으로 필자는 중소기업 회생절차 개선의 핵심이 경영자의 인적자본을 효율적으로 유지하고 활용하는데 있다는 점을 강조하며, 신뢰성 있는 회생가능성 판단을 전제로 회생 가능한 기업에게는 절차를 간소화해주고, 퇴출되어야 할 기업은 조속히 절차 밖으로 내보낼 수 있는 제도의 설계 및 실무 운영을 제안한다.

창업중소기업에 대한 지원세제의 개선방안

김철권,이상신 남서울대학교 2005 남서울대학교 논문집 Vol.11 No.2

Improvement for Start-up Small Business Tax Benefit This article is to study on improvement for start-up small business tax benefit in korea. There are many issues if it is right or not to give a tax benefit for start-up small business. But many country have given the tax benefit for start-up small business, the tax benefit will do. This article treat start-up small business tax benefit from three points, these are start-up small business itself, investor and assistance for it. First, it study what are the tax benefits for start-up small business itself, and it present reform measures of the tax benefits for start-up small business itself. Second, it treat investors to start-up small business. These investors are for example personal investors, institutional investors, investment company for start-up small business and so on. And it present reform measures of the tax benefits for these investors. Third, it study assistances for start-up small business, and it present reform measures of assistances for start-up small business.

창업중소기업에 대한 지원세제의 개선방안

김철권,이상신 남서울대학교 2007 남서울대학교 논문집 Vol.13 No.1

This article is to study on improvement for start-up small business tax benefit in korea. There are many issues if it is right or not to give a tax benefit for start-up small business. But many country have given the tax benefit for start-up small business, the tax benefit will do. This article treat start-up small business tax benefit from three points, these are start-up small business itself, investor and assistance for it. First, it study what are the tax benefits for start-up small business itself, and it present reform measures of the tax benefits for start-up small business itself. Second, it treat investors to start-up small business. These investors are for example personal investors, institutional investors, investment company for start-up small business and so on. And it present reform measures of the tax benefits for these investors. Third, it study assistances for start-up small business, and it present reform measures of assistances for start-up small business.

대구광역시 로컬 소상공인 성장지원을 위한 정책 제언

김대건 대한지방자치학회 2023 한국지방자치연구 Vol.25 No.3

상시근로자 10인 이하의 소상공인은 내수시장에 집중하는 특징을 지니고 있어 일반적인 중소기업에 비해 매출 및 고용 등의 성장에 한계를 지니고 있다. 이는, 소상공인이 가진 내·외부 자원의 한계를 적용하여 설명할 수 있으나, 근본적으로는 COVID-19 및 디지털 플랫폼 등의 등장으로 촉발된 디지털 전환의 이슈에 제대로 접근하지 못했다는 평가가 보편적이다. 이러한 환경속에서 대한민국 정부는 제2차 소상공인 지원 기본계획(2023년~2025년)을 발표하고, 소상공인이 혁신기업가로 성장하는 자생적 생태계 조성을 위해 기업가형 소상공인 성장단계별 육성전략, 소상공인 디지털 전환 확산 및 고도화 등 총 4가지 전략과제를 선정하였다. 본 연구는 대한민국 정부의 소상공인 지원 기본계획의 2가지 전략과제(기업가형 소상공인 성장단계별 육성전략, 소상공인 디지털 전환 확산 및 고도화)를 근간으로 대구광역시 소상공인에 맞는 지원정책을 제언하기 위해 진행되었다. 이를 위해, 소상공인의 현황 및 실태를 조사하고, 대구광역시 소상공인 성장지원을 위한 정책을 도출하기 위해 중앙부처 소상공인 지원정책과 대구광역시 소상공인 지원정책을 분석하여, 최종적으로 전문가 대상 AHP 기법을 적용하여 정책의 우선순위를 도출하였다. 본 연구에 참여한 전문가들은 대구광역시 소상공인의 실질적 성장을 위한 정책 방향은 ①디지털 전환, ②판로개척, ③교육 및 컨설팅 순으로 나타났다. Small business owners with 10 or fewer full-time employees are characterized by a focus on the domestic market, and thus have limitations in growth in sales and employment compared to general small and medium-sized businesses. This can be explained by applying the limitations of internal and external resources of small business owners, but fundamentally, there is a general assessment that the issue of digital transformation triggered by the emergence of COVID-19 and digital platforms has not been properly approached. In this environment, the government of the Republic of Korea announced the 2nd Basic Plan for Small Business Support (2023-2025) and developed a nurturing strategy for each stage of entrepreneurial small business growth to create a self-sustaining ecosystem in which small business owners can grow into innovative entrepreneurs, and the expansion and advancement of digital transformation for small business owners. A total of four strategic tasks were selected, including: This study was conducted to suggest support policies tailored to small business owners in Daegu Metropolitan City based on the two strategic tasks of the Korean government's basic plan for small business support (nurturing strategy for each growth stage of entrepreneurial small business owners and expansion and advancement of digital transformation for small business owners). To this end, we investigated the current status and actual conditions of small business owners, analyzed the central government's small business support policy and Daegu City's small business support policy to derive policies to support the growth of small business owners in Daegu Metropolitan City, and finally applied the AHP technique for experts to determine the policy. Priorities were derived. Experts who participated in this study indicated that the policy direction for the actual growth of small business owners in Daegu Metropolitan City is in the following order: ① digital conversion, ② market development, and ③ education and consulting.

소상공인 지원제도가 사업성과에 미치는 영향: 강릉지역을 중심으로 연구

강대열,원성권,한성수 한국경영컨설팅학회 2018 경영컨설팅연구 Vol.18 No.1

정부는 소상공인의 성공적인 창업과 자생력 제고 및 경쟁력 강화시키기 위한 방안으로 소상공인지원제도를 적극적으로 추진하고 있다. 정부에서 운영하고 있는 소상공인지원제도는 첫째, 교육지원제도 둘째, 자금지원제도 셋째, 컨설팅지원제도이다. 본 연구는 정부지원정책인 소상공인지원제도가 소상공인에 유의한 영향을 미치는지 강릉지역 소상공인을 대상으로 실증 조사하였다. 가설검증을 위해 강릉지역에서 정부지원정책을 받은 소상공인 150개 업체를 대상으로 2016년 10월에 설문조사하였다. 실증분석 결과는 다음과 같다. 첫째, 소상공인 교육지원제도는 소상공인의 사업성과에 영향을 미치지 못하는 것으로 나타났다. 둘째, 자금지원제도의 경우 소상공인의 사업성과에 영향을 미치는 것으로 나타났다. 셋째, 컨설팅제도의 경우 소상공인의 사업성과에 영향을 미치지 못하는 것으로 나타났다. 본 연구를 통해서 소상공인의 교육지원, 컨설팅지원의 경우 교육 강사의 수준과 강의내용 등 전문성이 떨어지며 지역별, 업종별 맞춤형 프로그램으로 진행될 수 있도록 제도적 개선이 필요함을 시사한다. 반면 자금지원의 경우 안정적인 경영환경과 자생력 확보 하는데 큰 영향을 주고 있다. 본 연구를 지역과 표본의 수를 확장하면 상이한 결과의 가능성도 있기에 일반화에는 한계를 지닌다. The government is actively promoting small business support system as a way to increase the self-sufficiency and competitiveness of small business. The support system for small business, which is operated by the government is as follows. First, education support system. Second, funding system. Third, consulting support system. This study investigates the object in Gangneung, whether the government support system for small business has a significant effect on small business. In October 2016, a questionnaire survey was conducted on 150 small business owners who received government support policies in the Gangneung. The results of the empirical analysis are as follows. First, it shows that the education support system of small business does not affect the business performance of small business. Second, the financial support system affects the business performance of small business. Third, the consulting system did not affect the business performance of small business. This study suggests that educational support and consulting support of small business are inadequate such as the level of lecturers and contents of lectures, and institutional improvement is needed so that they can be implemented as customized programs by region and industry. On the other hand, funding support has a great impact on securing stable business environment and self-sustaining power. This study has limitations on generalization because there is a possibility of different results when expanding the number of regions and specimens.

서울신용보증재단 지원 소상공인 예비창업자의 특성별 성과

전덕영,윤병섭 아시아유럽미래학회 2022 유라시아연구 Vol.19 No.1

최근 몇 년 동안 코로나바이러스감염증-19(COVID-19)가 지속되면서 소상공인의 경영상태가 매 우 악화되고 있다. 정부는 시장실패(market failure)에 직면한 소상공인에게 금융위험을 낮추고 경영활동을 촉진해 수익성을 향상할 수 있도록 정책목적성을 지니고 지원한다. 소상공인 정책자금은 새로운 사업 형성, 재기(再起) 등을 지원해 소상공인의 성장을 돕고 소상공인을 통해 고용을 창출함으로써 국가 경제발전에 기여 하도록 유도한다. 정책자금의 전략적 배분은 소상공인 성공의 열쇠가 된다. 본 연구의 목적은 서울신용보증재단이 지원하는 소상공인 예비창업자 특성별 성과를 분석함에 있다. 서울신 용보증재단이 소상공인 예비창업자를 대상으로 펼치는 창업컨설팅을 통한 정책자금 지원이 예비창업자 특성 에 따라 총자산회전율, 매출액, 종업원 수 등에 나타나는 성과를 밝힌다. 서울신용보증재단은 예비창업자들을 대상으로 창업 전에 사업계획서 작성 등 1단계 컨설팅을 지원하고, 창업 후에 창업자금과 2단계 컨설팅을 지 원한다. 서울신용보증재단은 예비창업자 단계부터 창업 후 3년 이내까지 정책자금과 컨설팅을 지원하여 준비된 창업을 통해 실패를 낮추는 정책목적성을 지니고 있다. 본 연구는 코로나바이러스감염증-19(COVID-19) 이전인 2016년부터 2018년까지 3년 동안 서울신용보증재단이 도운 예비창업자 500개 업체의 사업계획서 작성 등 1단계 컨설팅, 창업 후에 창업자금과 2단계 컨설팅 자료를 분석하였다. 코로나바이러스감염증-19(COVID-19) 이전 자료를 분석해 정부의 정책목적성을 살펴봄으로써 최근 코로나바이러스감염증-19(COVID-19)로 시장실 패(market failure)에 직면한 소상공인의 정책목적성과 그 당위성을 살펴본다. 독립변수는 성별, 연령, 창업 준비 기간, 동업종 경험, 신용관리 역량, 비은행 대출, 총자산, 자기자본비율, 부채비율, 목표순이익 등의 소상 공인 예비창업자 특성별 요인을 사용하였고, 종속변수는 총자산회전율, 매출액, 종업원 수 등의 성과를 사용 하였다. 회귀분석 결과는 다음과 같다. 첫째, 소상공인 예비창업자를 대상으로 창업컨설팅을 통한 정책자금 지원이 총자산회전율에 유의한 정(+)의 영향을 미치는 변수는 성별, 자기자본비율, 목표순이익 등이며, 유의한 부(-) 의 영향을 미치는 변수는 총자산(창업소요 자금)이다. 이는 남성 창업자가 목표순이익을 높게 설정하여 자기 자본비율을 높이고, 창업비용을 적게 지출하여 총자산회전율을 높임으로써 소유자산을 효과적으로 이용한다 고 판단할 수 있다. 둘째, 소상공인 예비창업자를 대상으로 창업컨설팅을 통한 정책자금 지원이 매출액에 유 의한 정(+)의 영향을 미치는 변수는 성별, 총자산(창업소요 자금), 자기자본비율, 목표순이익, 동업종 경험 등 이다. 이는 동업종 경험이 풍부한 남성 창업자가 규모 있는 총자산, 높은 자기자본비율을 지니고 목표순이익 을 높이면 창업하여 경영할 때 매출액이 증대함을 시사한다. 셋째, 소상공인 예비창업자를 대상으로 창업컨설 팅을 통한 정책자금 지원이 종업원 수에 유의한 정(+)의 영향을 미치는 변수는 총자산(창업소요 자금), 목표순 이익, 동업종 경험, 신용관리 역량(등급) 등이다. 이는 동업종 경험이 풍부한 소상공인 예비창업자가 규모 있 는 총자산을 지니고 목표순이익을 높여 신용관리 역량을 함양하면 창업하여 경영할 때 일자리 수 창출에 기여 함을 시사한다. 본 연구는 서울신용보증재단이 소상공인 예비창업자를 대상으로 펼치는 창업컨설팅을 통한 정책자금 지원 이 총자산회전율, 매출액, 종업원 수 등에 긍정적 영향을 미친다는 결과를 바탕으로 실무적 제언을 다음과 같 이 한다. 첫째, 남성 창업자가 여성 창업자에 비해 동업종 경험과 인적 네트워크가 풍부하여 경영성과에 기여 한 것으로 나타나고 있다. 따라서 여성 창업자에게 업종 경험과 창업 기회 확대 등 선택 폭을 넓힐 환경 조성 이 필요하다. 단기적 성과보다 장기적 성과에 초점을 두는 여성 창업자 육성방안을 심도 있게 연구해 여성이 미래 일자리 창출에 일익을 담당할 수 있도록 여성 창업관련 제도를 정비 및 확충해야 한다. 둘째, 동업종에 서 매출액을 증대해 본 경험과 관리 노하우, 판매네트워크 등 암묵지를 지닌 소상공인 예비창업자가 그렇지 않은 예비창업자보다 경영성과 창출에 유리하다. 특히, 실패한 소상공인이 재기할 경우 성과를 통해 종업원을 고용하는 등 확대재생산의 기반을 마련할 수 있으므로 정부는 실패한 소상공인의 재기방안을 확대해 재창업 을 유도하면 사회적 자본 손실을 극소화할 수 있다. 셋째, 목표순이익이 총자산회전율, 매출액, 종업원 수 등 에 긍정적 영향을 미치는 요인임을 밝혀 소상공인 예비창업자를 대상으로 컨설팅을 통해 정책자금을 지원할 때 높은 목표의식을 가지고 창업할 수 있도록 의식훈련을 강화하여야 한다. 넷째, 소상공인 예비창업자는 정 보비대칭성으로 시장실패의 영역에 있다. 정부는 소상공인을 대상으로 정책자금을 지원할 때 성장성 있는 창 업기업은 연성정보를 기반으로 하는 창업자금 지원을 고려해야 한다. 다섯째, 예비창업자에 대해서는 창업 전 부터 상권분석, 사업계획서 작성, 사업타당성 분석을 통해 창업실행이 될 수 있도록 지속적 창업컨설팅 지원 이 이루어져야 한다. In recent years, as the pandemic caused by the coronavirus infection-19(COVID-19) continues, the financial status of small business owners has drastically deteriorated. The government supports small business owners facing market failure in accordance with the policy goals in lowering financial risks and promoting management activities in order to improve profitability. Small business policy funds support new business formation and recovery to help small business owners grow and contribute to the development of the national economy by creating employment opportunities. Strategic allocation of policy funds is the key to the success of small business owners. The purpose of this study is to analyze the performance of consulting and funding support by characteristics of small business owner prospective entrepreneurs supported by the Seoul Credit Guarantee Foundation. The Seoul Credit Guarantee Foundation will disclose the results of total asset turnover ratio, sales amount, and number of employee depending on the characteristics of small business owner prospective entrepreneurs who provided start-up consulting and policy funds to small business owner prospective entrepreneurs. The Seoul Credit Guarantee Foundation supports small business owner prospective entrepreneurs with firstphase consulting, such as writing a business plan before starting a business, and supports second-phase consulting with start-up funds after starting a business. The goal of the Seoul Credit Guarantee Foundation is to reduce the number of failed start-ups through consulting and policy funds support from preliminary start-up stage to within three years after start-up. This study analyzed the first-stage consulting data including the preparation of business plans and the second-stage consulting data of 500 small business owner prospective entrepreneurs helped by the Seoul Credit Guarantee Foundation for three years from 2016 to 2018, before COVID-19. By analyzing the data before COVID-19, the government's policy objectives and their justifications for those objectives are examined for small business owners who have recently faced market failure due to COVID-19. The characteristic factors of small business owner prospective entrepreneurs such as: gender, age, start-up preparation period, industry experience, credit management capability, non-bank loan, total asset, equity capital ratio, debt ratio and target net income were used as independent variables. Also, total asset turnover ratio, sales amount and number of employee were used as dependent variables. The results of the regression analysis on the performance of each characteristic of small business owner prospective entrepreneurs are as follows. First, the variables in which supporting policy fund through start-up consulting for small business owner prospective entrepreneurs has a significant positive(+) effect on total asset turnover ratio are gender, equity capital ratio, and target net income. And a variable that has a significant negative(-) effect on total asset turnover ratio is total assets(start-up expenses). This can be judged that the male entrepreneurs, the higher the target net income, the higher the equity capital ratio, and the smaller the start-up expenses, the higher the total asset turnover ratio, thereby effectively using the assets owned. Second, the variables in which supporting policy fund through start-up consulting for small business owner prospective entrepreneurs has a significant positive(+) effect on sales amount are gender, total assets(start-up expenses), equity capital ratio, target net income, and industry experience. This suggests that if male entrepreneurs with a lot of experience in the same industry have a high total assets, a high equity capital ratio, and a high target net income, sales amount increase when starting and operating a business. Third, the variables in which supporting policy fund through start-up consulting for small business owner prospective entrepreneurs has a significant positive(+) effect on on the number of employee are total assets(start-up expenses), target net income, industry experience, credit management capability(grade). This suggests that if male entrepreneurs with a lot of experience in the same industry have a high total assets, a high target net income, and cultivate credit management capabilities, they will contribute to creating jobs when starting and operating their new business. This study makes practical suggestions based on the results that supporting policy fund through start-up consulting conducted by the Seoul Credit Guarantee Foundation for small business owner prospective entrepreneurs has a positive effect on total asset turnover ratio, sales amount, and number of employee. First, it was found that male entrepreneurs contributed to business performance due to their richer experience and human network in the same industry than that of female entrepreneurs. Therefore, it is necessary to create an environment that will expand the range of choices for female entrepreneurs, such as industry experience and expanding the opportunities for the foundation of start-ups. The women's start-up-related system should be reorganized and expanded so that women can play a part in creating future jobs by in-depth research on ways to foster female entrepreneurs focusing on long-term performance rather than short-term performance. Second, small business owner prospective entrepreneurs with experience in increasing sales amount at a same industry, management know-how, and tacit knowledge such as sales networks are more advantageous in creating business performance than small business owner prospective entrepreneurs who do not. In particular, if failed small business owners make a comeback, they can lay the foundation for expanded reproduction, such as employees hirement through employees through results-based criteria, so the government can minimize social capital losses by expanding ways to revive failed small business owners. Third, it is necessary to strengthen conscious training so that small business owner prospective entrepreneurs can start their own businesses with a high sense of goal when providing policy funds through consulting by revealing that target net income has a positive effect on total asset turnover ratio, sales amount, and number of employee. Fourth, small business owner prospective entrepreneurs have a higher threatness of market failure due to information asymmetry. When providing policy funds to small business owners, the government should consider supporting start-up funds based on soft information for start-up companies with growth potential. Fifth, for small business owner prospective entrepreneurs, continuous start-up consulting support should be provided for the execution of start-up through commercial district analysis, business plan preparation, and business feasibility analysis before start-up.

소상공인기본법 제정의 의의와 향후 입법론적 과제

김선협 사법발전재단 2020 사법 Vol.1 No.51

소상공인이란 「중소기업기본법」 제2조 제2항에 따른 소기업 중에 상시 근로자 수가 10명 미만으로, 업종별 상시 근로자 수 등이 대통령령으로 정하는 기준에 해당하는 자를 말한다(소상공인 보호 및 지원에 관한 법률 제2조). 동법 제2조에 따른 주된 사업에 종사하는 상시근로자 수는 광업·제조업·건설업·운수업의 경우에 있어서는 10명 미만, 그 외의 경우는 5명 미만인 경우를 의미한다(동법 시행령 제2조 제1항). 소상공인은 국가 및 지역 경제의 근간으로 절대 다수를 차지하고 있는 실정으로, 지금까지 기본법인 중소기업기본법상의 적용을 받으며 보호·지원되어 왔다. 소상공인 지원 및 보호에 있어 기본법으로서의 역할을 해 온 중소기업기본법은 중기업 및 소기업을 집중 보호·육성하는 규정으로만 편중되어 있어 소상공인 지원·보호에 있어 문제가 다수 존재하여 소상공인기본법이 필요하다는 주장이 대두되기 시작하였다. 이에 따라 최근 수 개의 제정안이 발의되었으며, 이에 대체 입법으로 2019. 11. 28. 정부안이 발의되어, 비로소 2020. 1. 9. 국회를 통과하였다. 이러한 소상공인기본법의 주요 내용들은 소상공인정책기본계획 등의 수립 및 시행, 소상공인 보호 및 육성을 위한 추진기관의 조직 및 구성, 소상공인시장진흥공단 및 기금, 소상공인연합회, 그 밖의 사항 등을 담고 있다. 그러나 최근 제정된 소상공인기본법은 애초에 관련 법안들의 내용이 다수 포함되어 있지 아니하고, 기존의 지원법인 「소상공인 보호 및 지원에 관한 법률」과도 중복되는 부분이 존재하여 소상공인 보호 및 지원에 있어 실효성에 관한 의문이 제기되고 있다. 이에 본 연구에서는 소상공인기본법이 소상공인 보호·지원을 위한 기본법적인 성격을 잘 갖추고 있는지에 관하여 현행 소상공인 관련 법제의 개관, 소상공인기본법 제정경위 및 주요 내용 살펴보고, 향후 1년 후에 시행될 소상공인기본법의 문제점과 입법기술적 측면의 개선방안으로 첫째 소상공인 개념의 세분화 필요, 둘째 소상공인정책심의회 및 독립 외청 설치, 셋째 사전평가영향제도 도입, 넷째 소상공인연합회 및 소상공인 단체에 대한 지원시책의 구체화, 다섯째 소상공인에 대한 고용보험료 등의 지원에 관하여 검토하고자 한다. A small business owner refers to any person who corresponds to the standards for classification including the number of full-time workers as prescribed by Presidential Decree, running any business which has fewer than 10 full-time employees among small enterprises pursuant to Article 2(2) of the Framework Act on Small and Medium Enterprises (Article 2 of the Act on the Protection of and Support for Micro Enterprises). In accordance with Article 1 of the same Act, the number of full-time workers engaged in major industries is fewer than 10 in the case of mining, manufacturing, construction, and transportation and less than five full-time workers in the case of any other industries (Article 2(1) of the Enforcement Decree of the same Act). These small business owners occupy an absolute majority as the backbone of national and regional economies and are protected and supported under the Framework Act on Small and Medium Enterprises. In that the Framework Act on Small and Medium Enterprises that has played a role as a basic law for the support for and protection of small business owners has been limited only to the provisions to protect and foster small and medium enterprises, there is a problem with the support for and protection of small business owners. A majority of bills relevant to small-scale businesses have been initiated and is currently pending at the National Assembly. However, considering the fact that the main contents of the fundamental law on the small businesses overlap with the provisions of the Act on the Protection of and Support for Small and Medium Enterprises and do not contain any practical details, there is no difference in the protection of and support for small business owners. Accordingly, this paper examines the laws and legislations related to small business owners; reviews the necessity of the basic law on small business owners; points out the weak points of the draft legislation of the basic law on small business owners; clarifies the systematic support and supervision regulations for each phase of the startup life cycle of a small business enterprise; restricts the overconservation; and proposes the establishment of a special committee and a policy committee dedicated to small business owners.

코로나19에 따른 경기도 소상공인 지원정책 혁신방향 연구

신기동,남윤형,황상연,유보배 경기연구원 2021 정책연구 Vol.- No.-

The purpose of this study is to derive a survival strategy for small businesses in response to environmental conditions that will change significantly after COVID-19, and to suggest the direction of innovation for Gyeonggi-dos small business support policy to actively respond in the post-COVID-19 era. The issues and tasks of the small business support policy triggered by COVID-19 are summarized in the following three categories. First, it is necessary to establish a policy support system to improve the viability of small business owners in response to economic crises such as an infectious disease pandemic. Second, it is important to support the enhancement of the response capacity of small business owners as large changes in consumption patterns such as non-face-to-face consumption and the spread of individualized consumption are fixed. Third, it is necessary to reexamine the supplier-led policy paradigm from the point of view of protectors for small business owners. As an innovation method of the small business support policy that is being implemented, first, an alternative to the development of the traditional market specialization support project was presented. In the vision and goal setting, the need for innovation from a merchant-centric to consumer-centric perspective, and a plan to discover and promote high-quality talent-led projects were presented. Next, the development plan of the public delivery platform business was presented. Along with the need for a strategy to secure the sustainability of public delivery apps, the evolution of core values and business models (reasonable exit strategy) from ‘public’ to ‘sharing’ was presented. As a policy task for supporting small businesses related to crisis response and recovery, first, relieving the burden of ‘fixed costs’ such as rent and labor costs is the top priority support task for business survival in a sales cliff situation. Second, problems such as borderline dilemma and overlapping support need to be addressed in the legislative discussion of the ‘loss compensation system’ for small businesses related to the implementation of quarantine measures. Third, a policy response task was presented to solve the problem of unfair trade caused by the increase in market dominance of online platforms. Fourth, an effective promotion strategy was presented to supplement the problems of technology-biased approach related to the smartization support project for small businesses. As for the institutional and organizational innovation tasks of the small business support policy, first, it is necessary to expand policy development and support at the level of specific industries instead of reducing the common support projects for small businesses that are not related to the characteristics of specific industries. Second, a plan to convert the public offering method of the top-down business district promotion project to a bottom-up one was suggested. Third, in order to overcome the limitations of the project group method, which is a temporary organization, it was proposed to change the promotion system of the local commercial area development project centering on a permanent agency. Fourth, it is necessary to shift the core area of the small business support policy from indirect support (environment improvement, consulting, education and training, etc.) to direct support (distribution of local currency, establishment of a joint logistics center, etc.). Finally, a method to innovate the fragmented organizational system of the supplier-oriented partition system of small business support organizations into the consumer-oriented organizational system such as “one-stop service”, “platform method” and “cell method” was presented.

미국 소도시 소기업의 시장지향성 및 혁신성이 기업성과에 미치는 영향에 관한 연구

최윤정 ( Yun Jung Choi ),낸시밀러 ( Nancy J. Miller ),전현주 ( Hyun Joo Jeon ) 한국중소기업학회 2014 기업가정신과 벤처연구 Vol.17 No.3

본 연구는 미국 소 도시 소규모 기업들의 시장 지향성의 다양한 면모와 혁신성에 대해 조사한 것이다. 미국 전 역에 걸쳐 인구 2만 이하 소도시에 위치한 소규모 기업들을 대상으로 전화 인터뷰와 설문조사를 실시한 후 그 중 20명 이하의 종업원, 그리고 매출액이 10억 미만인 소기업 소유주 또는 경영자들이 설문조사에 응답하였다. 다중회귀분석결과, 소규모 경영자들의 경쟁(자) 그리고 소비자 지향성은 기업 혁신성에 유의적 영향을 미치었으며, 기업혁신성, 경쟁(자) 그리고 소비자 지향성, 이 세 요인들 중, 소비자 지향성이 소기업 소유주 또는 경영자들의 비지니스 만족도에 긍정적으로 기여하는 것으로 나타났다. 한편, 기업혁신성, 경쟁(자) 그리고 소비자 지향성, 이 세 요인들 가운데, 기업혁신성만이 가장 뚜렷이 소기업 매출성과에 긍정적 영향을 미쳤으며 기존 연구와는 다르게 경쟁(자) 그리고 소비자 지향성은 소기업 매출에 유의적 영향을 미치지 않는 것으로 나타났다. 결론적으로 미국 소도시 소기업에 있어서 시장지향성이 기업혁신성을 이끌어 내며그 기업혁신성은 기업의 매출성과에 긍정적으로 기여하는 것으로 나타났다. The study investigated various aspects of market orientation and innovation performed by small-sized businesses in small towns of the U.S. The objectives for the study were: 1) to examine market orientation in relation to business innovation and business performance and 2) to examine business innovation in relation to business performance in small businesses in small towns. Quantitative data were collected from small business owners/managers operating with less than 20 employees and with annual sales of $1 million or less across the continental U.S. Small businesses located in communities of less than 20,000, counties adjacent and non-adjacent to non-metropolitan areas were chosen for the study. The results of the multiple regression analyses indicated that the competitor and customer market orientation were found to be positive and significant in explaining the variability of business innovation in small town business firms. The small town businesses were more innovative if they were more market-oriented. Among the three variables - business innovation, competitor market orientation, and customer market orientation - customer market orientation had the most significant influence on small business owners/managers`` perceived overall business success. Only business innovation among the three variables significantly influenced small town business firms`` gross profits. Contrary to conventional findings, competitor market orientation and customer market orientation did not significantly affect small businesses`` gross profits with innovation included in the equation. Implications and directions for future research are discussed.

일반 논문 : 기업형수퍼마켓 규제와 경쟁정책

박병형 ( Byong Hyong Bahk ) 한국중소기업학회 2012 中小企業硏究 Vol.34 No.1

이 글은 중소사업자 보호가 경쟁정책에서 어떤 경제적 근거를 가질 수 있는지를 검토하고, 이런 시각에서 최근 시행된 기업형수퍼마켓(SSM) 규제에 관해 살펴본다. SSM 규제의 핵심은 진입제한에 있으며 따라서 일견 반경쟁적이다. 경쟁정책은 ``경쟁자가 아니라 경쟁을 보호한다``는 말은 흔히 인용되는 바이지만 경쟁의 장이 항상 이상적으로 평평한 것은 아니다. 경쟁법의 일부는 어떤 기업을 다른 기업의 남용행위로부터 보호하는데 관한 것이다. 오늘날 경쟁정책은 대체로 소비자후생을 추구하고 있는데, 그렇다면 그것은 (준)빠레또기준에 입각하고 있는 것으로 해석될 수 있다. 이런 관점에서 본다면 중소사업자 보호가 전통적인 경쟁정책과 반드시 상충하는 것은 아니라고 하겠다. 즉 SSM 규제는 중소유통업에 대한 진흥 및 지원 정책에 대한 보완수단으로 이해될 수 있을 것이다. SSM 규제의 현황을 간략히 정리하고 이에 관한 다양한 찬반론들을 비판적으로 검토한 다음, 예상되는 정책효과 및 부작용들, 그리고 개선방향 등을 제시하였다. This paper attempts to suggest some economic rationale of protecting small business in competition policy and, in this context, assesses the regulation against SSM (super supermarkets) openings, which has recently been legislated in Korea. Modern competition policy is mostly enforced along the objective of securing consumer welfare. But the competition policy in America or the European Union was born with multiple, and sometimes contradictory, goals. The Sherman Act in America, for instance, was allegedly ``special interest legislation, and the principal protected class was small business.`` And in the European competition law, protection of competitors has been included in its objective, too. Though people seem to routinely remark that competition policy pursues economic efficiencies, it is quite a recent case. It is often necessary to protect ``competitors`` in order to protect ``competition`` or competitive process itself, not least because competition does not always take place in a ``level field.`` Competition in actuality may not always be competition ``on the merit,`` i.e. ``fair`` competition. Competition policy can actively intervene and protect weak, small businesses in some asymmetric market conditions. In this perspective, protection of small business may not necessarily conflict with promotion of consumer welfare as the legitimate goal. It is frequently disputed whether what competition policy is supposed to pursue is consumer welfare or allocative efficiency. This is whether to aim at consumer`s surplus in particular or total surplus (producer`s surplus added) as a whole. Protecting consumer welfare can be interpreted as a (quasi-) Pareto welfare criterion whereas pursuing total surplus implies the Kaldor-Hicks (compensation) criterion. Though there are some persuasive economic cases for the total surplus goal, competition authorities in many countries tend to (at least implicitly) choose the consumer welfare goal in practice. Thus it can be argued that competition policy as usually enforced is based on a Pareto welfare criterion, which means losers should not be entailed or should be adequately compensated for a business action to be allowed or a change to be implemented. Meanwhile, when there is conflict of interests between consumers and producers, there are quite strong cases for the priority of consumers. The case for free trade for instance can also be understood as based on a Pareto criterion in practice, though it corresponds to a Kaldor-Hicks criterion in the literal sense. Whatever disputes it may cause in theory, in practice any policy change might be hard to justify or cannot be realized without some adequate compensation for those thereby harmed. The SSM regulation is a ``business coordination`` scheme to restrict or prohibit store opening by large retail firms in a designated area. The only purpose of the scheme is to protect small incumbent retailers. It is an entry restriction in essence and might cause consumer harm, and is thus prima facie anticompetitive. As with the case for free trade, however, it can be argued that the regulation could only be revoked on the precondition of some compensating measures. Actually a specific, direct compensation toward small retail businesses would be almost impossible to arrange, and the compensation schemes usually take the form of a support or promotion policy. But such indirect compensation schemes tend to be limited in scope or quite ineffective. The SSM regulation may be rationalized as a supplementary measure to those indirect schemes. In sum, the SSM regulation as a business coordination scheme, possibly anticompetitive, can be considered as a practical, temporary device to supplement the required compensation for the damage to small retail business. We need to briefly overview the current state of SSM regulation and the relevant experience of foreign countries. SSM may be roughly defined as a medium-sized supermarket owned and operated by a large retail firm. They have almost quadrupled in number during the recent decade. In early 2010 numerous bills calling for SSM regulation were proposed in the parliament, and the so-called ``twin laws`` were legislated as substantial amendments to the relevant Acts in November 2010. Formally a mandated arbitration procedures as it is, the regulation would very probably work as an entry restriction. Major countries also have similar experience in the conflict between small incumbent retailers and large incoming retail firms. In Europe in particular, entry by large discount retailers has been regulated with a view of protecting small business, apparently in the form of urban planning. Since the 1990s, however, along the market opening trend under the WTO system, direct schemes for small business protection have been abolished or weakened in most developed countries. There have been heated disputes on SSM regulation, and the main points of the pros and cons are summarized and critically reviewed. First, the core case for regulation is the necessity of protecting small business. Whatever is the normative position, any social change may not secure enough support without adequate concern for the underdog in the change. SSM regulation, though anticompetitive in itself, can be taken as a practical, temporary supplement to compensate the damage done to small retailers. Some people worry that local markets will be monopolized by SSMs. But such a result seems a quite remote possibility, and consumer choices could be enlarged rather than curtailed. As for the competitiveness of the retail industry, though it is argued regulation can have a positive effect, that is not so convincing. Entry regulations mostly tend to induce inefficiency and thereby reduce business competitiveness. There is the unconstitutionality issue, too, which looks somewhat far-fetched. Finally, those arguing against regulation fear the bursting of trade conflict, specifically the potential infringement of the GATS provisions. Such a problem may be technically possible, but practically not so plausible given the current situation in many European countries. In concluding remarks, the expected effectiveness and the unintended consequences of regulation are addressed. It is far from clear what consequences SSM regulation as a business coordination scheme will have and how effective it will turn out. Given the present conditions and policy environment, it seems that regulation may not have a significant effect in the long run, which is confirmed by the experience of foreign countries. Potentially serious problems are the uncertainty that regulation inevitably involves and the wrong signals it can transmit to small business in general. And regulation will lead to a perverse result that it effectively protects the incumbent SSMs from the further entry by other SSMs. The scheme needs to be limited temporally as well as spatially. It is advisable for the competition authority to have some role as the advocate for consumer welfare in the business coordination procedure, and try to restrain the potential anticompetitive effect of the regulation. The discussion so far is not only specific to the SSM regulation, but extended to retail markets in general. Changes will incessantly occur and what follows could be viewed as an ongoing restructuring process rather than a problem of conflict from a dichotomous perspective.