A Study on the Improvement of Law Analysis of Venture Preferential System on Technology-based Startups

기술기반 창업기업 중심의 벤처우대제도 법령에 관한 연구

  • Hong, Eun-Young (Science Technology Knowledge Research Institute, Chungnam National University) ;
  • An, Gi-Don (Department of Management and Acoounting, Chungnam National University) ;
  • Sung, Eul-Hyun (Science Technology Knowledge Research Institute, Chungnam National University)
  • 홍은영 (충남대학교 과학기술지식연구소) ;
  • 안기돈 (충남대학교 경제학과) ;
  • 성을현 (충남대학교 과학기술지식연구소)
  • Received : 2020.03.11
  • Accepted : 2020.04.23
  • Published : 2020.04.30

Abstract

In the rapidly changing era of the Fourth Industrial Revolution, the business environment surrounding venture companies is also changing rapidly. In recent years, the government has reorganized the venture verification system, including expanding the types and scope of venture companies. This study analyzes the current status of venture preferential system from the perspective of technology-based start-up companies and in addition, this paper proposes a plan for improving the legal system. For analysis, The relevant provisions were confirmed through a search using "venture" as a keyword in the National Legal Information Center and the Korean Court of General Law. Then, meaningful texts were extracted along with relevant data to secure basic data and analyzed by benefits, by means and by content. As a result of the study, Venture preferential treatment system is focused on 'reduction of burden' by the means of benefits, and on 'financial' and 'production' by benefits. In conclusion, four suggestions for improvement are presented. First, efforts are needed to increase the practical applicability of venture-related clauses. Second, the venture preferential treatment system is mainly focused on mitigating the burden, so efforts are needed to find a balance. Third, the venture preferential treatment system is mainly focused on the 'non-research' field, so the benefits of the 'research' field should be expanded. Finally, efforts to discover and overcome blind spots in the venture preferential system should be supported.

급변하는 4차 산업혁명시대 진입에 발맞추어 벤처기업을 둘러싼 사업 환경도 급변하고 있다. 최근 정부는 이에 대응하고자 벤처기업의 유형과 대상범위의 확대 등 벤처확인제도를 개편 시행한 바 있다. 본 연구는 기술기반 창업기업 시점에서 현재의 벤처 우대제도 현황을 분석하고 향후 본 제도와 관련한 시행령 등 법제도 개선 시 필요한 개선방안을 제안하고자 한다. 본 연구는 국가법령정보센터와 대한민국법원 종합법률 웹페이지에서'벤처'를 키워드로 한 탐색을 통해 569개의 관련조항을 확인하여 분석하였고, 569개의 조항에 대한 혜택을 분석하기 위해 규정근거별, 수단별 및 내용별로 구분하여 분석하였다. 규정근거별 분석결과에 의하면 너무 많고 복잡한 볍령체계 때문에 벤처우대제도를 인지하기 어려운 측면이 있었다. 혜택수단별의 경우 우대확대가 매우 적고 부담완화에 치중되어 있다. 혜택내용별로는 재무와 생산 분야의 혜택에 치중되어 있는 것으로 나타났다. 이러한 문제점들을 해결하기 위해 네 가지 개선방안을 제시하였다. 첫째, 매우 복잡한 벤처우대관련 조항의 현실적용가능성을 높이기 위해 쉽게 인지할 수 있는 새로운'벤처우대제도'정립이 필요하다. 둘째, 부담완화에 치중된 혜택수단을 기업성장을 촉진시키는 우대확대 조항으로 확장할 필요가 있다. 셋째, 재무와 생산분야에 치우친 혜택내용을 연구와 인력을 확대하고 시장개척을 확대하는 방향으로 개편할 필요가 있다. 마지막으로, 벤처우대제도의 사각지대를 발견하고 이를 극복하기 위한 노력이 뒷받침되어야 한다.

Keywords

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