2014 중소기업관련 법령 : 해설편

제2판 머리말 05
초판 머리말 06

제1장 중소기업 기본법____19
제1절　목적 및 용어의 정의 ·························································································20
1.1　중소기업 기본법의 목적 ········································20
1. 중소기업 기본법 목적 / 20
2. 정부와 지방자치단체의 책무 / 20
3. 중소기업자 등의 책무 / 20
1.2　용어의 정의 ···········21
1.3　친족·혈족·인척 ··22

제2절　중소기업자 범위 ································································································25
2.1　중소기업자 범위 ····25
1. 영리기업 / 26
2. 비영리 사회적 기업 / 30
3. 소기업과 중기업의 구분 / 31
4. 중소기업자 의제 / 32
2.2　중소기업자 판단 ····33
1. 주된 업종의 판단 / 33
2. 상시근로자수 / 33
3. 매출액 / 37
4. 자본금, 자기자본, 자산총액 / 38
5. 관계기업의 상시근로자수 등 / 39
2.3　중소기업 적용기간 및 유예기간 ·······························50

제3절　정부 등의 시행시책 ····································································53
3.1　중소기업 옴부즈만 53
1. 임기 및 자격 / 53
2. 옴부즈만 직무 및 절차 / 54
3. 전문위원 / 56
4. 행정지원 / 56
3.2　전문연구기관 ·········57
3.3　육성계획과 연차보고 ··············································57
1. 육성계획 / 58
2. 연차보고 / 58
3.4　실태조사 ·················59
3.5　시행시책 ·················60

제4절　기타 규정 ············································································································64
1. 중소기업 확인방법 / 64
2. 중소기업 확인자료 제출 / 64
3. 중소기업 주간 / 65
4. 과태료 / 65

제2장 중소기업 창업지원법____75
제1절　총칙 ·················································································································76
1.1　목적과 정의 ···········76
1.2　창업지원계획 등 ····79
1. 창업지원계획 / 79
2. 창업촉진사업 / 80
3. 재창업지원 / 81
4. 기금의 우선 지원 / 81
5. 창업대학원 지정 / 82
6. 대학 내 창업지원 전담조직 / 82
7. 기타 / 82
1.3　창업보육센터 요건과 지원 ·······································82
1. 지정요건 및 취소 / 83
2. 창업보육센터 지원 / 85

제2절　중소기업 상담회사 ·····························································································87
1. 중소기업 상담회사 업무 / 87
2. 등록요건 / 87
3. 등록의 취소 및 청문 / 90
4. 상담회사에 대한 지원 / 91

제3절　중소기업 창업투자회사 ······················································································92
3.1　등록과 취소 ···········93
1. 등록요건 및 등록·변경등록 절차 / 93
2. 등록의 말소·취소 / 98
3.2　창업투자회사 업무 101
1. 투자의무 / 101
2. 해외투자요건 / 103
3. 권리의무 승계 / 103
4. 경영건전성 기준 / 103
5. 공시 및 자금차입 / 104
3.3　행위제한 등 ·········104
1. 창투사 행위제한 / 105
2. 대주주의 행위제한 / 108
3. 임직원제재 / 109
3.4　결산보고 등 ·········110

제4절　중소기업 창업투자조합 ····················································································111
4.1　조합의 결성과 해산 및 취소 ·································111
1. 업무집행조합원 / 111
2. 등록요건 및 등록·변경등록 절차 / 113
3. 해산과 등록말소 / 115
4. 등록취소 / 116
4.2　창업투자조합 업무 117
1. 재산관리와 운용 / 118
2. 투자의무 / 118
3. 해외투자요건 / 119
4. 공시 및 조합재산의 보호 / 120
5. 수익처분 / 120
4.3　행위제한 등 ·········120
1. 행위제한 / 120
2. 임직원제재 등 / 122
4.4　결산보고 등 ·········123

제5절　창업절차 및 지원 ····························································································125
5.1　창업사업계획 ·······125
1. 창업사업계획의 승인 및 취소 / 125
2. 창업민원처리 협의회 / 127
5.2　창업지원 조직 ·····128
1. 창업민원처리기구의 설치 / 128
2. 창업진흥전담조직 / 128
3. 청년기업가정신 재단법인 / 129
4. 재택창업지원시스템 / 130
5.3　기타 지원 사항 ···130
1. 부담금면제 / 130
2. 공장등록 특례 / 131
5.4　주식교환 등 특례 132

제6절　기타 규정 ·········································································148
1. 보고와 검사 / 148
2. 권한의 위임과 위탁 / 149
3. 청문 / 149
4. 비슷한 명칭의 사용금지 / 149
5. 업무기준의 고시 / 149
6. 고유식별정보의 처리 / 150
7. 벌칙 / 150

제3장 벤처기업 육성에 관한 특별조치법____161
제1절　총칙 ····················································································162
1.1　목적과 정의 ·········162
1. 목적 / 162
2. 용어의 정의 / 163
1.2　벤처기업 ··············163
1. 벤처기업 요건 / 163
2. 적용 제외업종 / 165
3. 벤처기업 확인과 취소 / 166

제2절　자금공급 지원 ·································································································169
2.1　기금의 투자 등 ···169
2.2　중소기업 투자 모태조합 ········································171
1. 투자대상 / 171
2. 투자관리전문기관 / 171
2.3　한국벤처투자조합 172
1. 조합의 결성과 해산 / 172
2. 벤처조합 업무 및 행위제한 / 177
3. 결산보고 등 / 183 4. 공모벤처투자조합 특례 / 184
2.4　개인투자조합 ·······185
1. 등록요건 및 절차 / 185
2. 해산 및 등록취소 / 186
3. 조합의 운영과 행위제한 / 187
4. 개인투자조합에 대한 조세감면 / 188
2.5　전담회사 ··············189
2.6　신기술창업전문회사 190
1. 등록요건 / 191
2. 등록·변경등록 및 등록취소 / 194
3. 운영 및 행위제한 / 195
4. 전문회사 특례 / 196
2.7　기타 지원 사항 ···198
1. 우선적 신용보증 / 198
2. 산업재산권 출자 특례 / 198
3. 외국인 출자 및 주식취득 제한 특례 / 198
4. 벤처기업 조세특례 / 199

제3절　기업활동 지원 ·································································································200
1. 주식교환 등 특례 / 200
2. 주식매수선택권 / 216
3. 교육공무원 등 특례 / 221
4. 벤처기업인 유한회사의 특례 / 224
5. 인수합병지원센터 / 225
6. 벤처기업에 대한 정보제공 / 228

제4절　입지공급 지원 ·································································································229
4.1　신기술창업집적지역 229
1. 지정 요건 및 지정의 취소 / 229
2. 집적지역에 대한 지원 / 230
4.2　벤처기업 집적시설 234
1. 지정 요건 및 지정의 취소 / 234
2. 집적시설에 대한 지원 / 236
4.3　벤처기업육성촉진지구 240
1. 촉진지구 지정 및 해제 / 240
2. 촉진지구 지원 / 241
4.4　특례규정 ··············242
1. 실험실공장 특례 / 242
2. 창업보육센터 입주자 특례 / 243

제5절　기타 규정 ········································································································244
1. 보고와 검사 / 244
2. 권한의 위임과 위탁 / 245
3. 청문 / 246
4. 유사 명칭 사용 금지 / 246
5. 행정처분 / 246
6. 벌칙 / 247

제4장 중소기업 진흥에 관한 법률____257
제1절　총칙 ···············································································································258
1. 목적 / 258
2. 용어의 정의 / 258

제2절　구조고도화사업 ································································································262
1. 구조고도화 지원계획 / 262
2. 자동화 지원사업 / 262
3. 이업종교류지원사업 / 263

제3절　경영기반확충 ···································································································264
3.1　협동화사업 ···········264
1. 협동화기준 / 265
2. 협동화실천계획의 승인 및 취소 / 265
3. 단지조성사업 / 266
3.2　협업사업 ··············269
1. 협업사업의 승인 및 취소 / 269
2. 협업사업 지원 / 271
3.3　지도와 연수사업 ··271
1. 지도와 연수사업 / 271
2. 경영·기술지도사 / 274
3.4　경영안정 지원사업 ·······················································285
1. 경영정상화 지원 / 285
2. 긴급경영안정지원 / 285
3. 매출채권보험 / 286
4. 민속공예산업 지원 / 288
3.5　가업승계 지원 ·····288
1. 가업승계지원센터 / 288
3.6　입지지원과 국제화 지원 등 ···································291
3.7　사회적 책임경영 ··292
1. 사회적 책임경영 중소기업육성 기본계획 / 293
2. 사회적 책임경영 중소기업 지원센터 / 293

제4절　중소기업 창업 및 진흥기금 ············································································297
1. 기금의 조성 / 297
2. 기금의 운용과 관리 / 299

제5절　중소기업 진흥공단 ···························································································302
1. 진흥공단의 설립과 정관 / 302
2. 진흥공단의 기구 / 303
3. 진흥공단의 업무 등 / 305

제6절　기타 규정 ········································································································311
1. 보고와 검사 / 311
2. 중소기업 정책정보 시스템 / 311
3. 중소기업 현황정보시스템 / 312
4. 권한의 위임과 위탁 / 312
5. 벌칙 등 / 312 6. 기타 / 313

제5장 소기업 및 소상공인 지원을 위한 특별조치법____323
제1절　목적과 정의 ·····································································································324
1. 목적 / 324
2. 정의 / 324

제2절　소기업 지원 ·····································································································326
1. 소기업 종합지원계획 / 326
2. 공장설립 특례 / 328
3. 창업지원 특례 / 329
4. 부담금 면제 / 329
5. 신용보증지원시책 / 330
6. 조직변경 지원 / 332
7. 경영안전 지원 / 332
8. 소기업제품 구매촉진 / 332
9. 조세지원 / 333

제3절　소상공인 지원 ·································································································334
1. 소상공인 육성시책과 실태조사 / 334
2. 소상공인시장진흥공단 / 334
3. 소상공인진흥계정의 설치 / 336

제4절　기타 규정 ·······································································································343
1. 권한의 위임과 위탁 / 343
2. 과태료 / 343

제6장 여성기업 지원에 관한 법률 장애인 기업활동 촉진법____349
제1절　총칙 ···············································································································350
1. 목적과 정의 / 350
2. 국가·지자체의 책무 / 353
3. 차별적 관행의 시정 / 353
4. 벌칙 / 353

제2절　기본계획 등 ·····································································································354
1. 기본계획 / 354
2. 위원회 / 355
3. 실태조사 / 357

제3절　기업활동 지원 ·································································································358
1. 창업지원 특례 / 358
2. 공공기관 우선구매 및 구매촉진 / 358
3. 자금지원 우대 / 360 4. 신용보증 지원 / 360
5. 경영능력 향상 지원 / 361
6. 디자인개발 지원 / 361
7. 세제지원 / 361

제4절　경제인협회 ·······································································································362
1. 설립 / 362
2. 협회의 업무 / 363
3. 종합지원센터 / 363
4. 국·공유재산 무상대부 / 364
5. 협회에 대한 세제지원 / 365
6. 사업의 위탁 / 365
7. 지도·감독 / 365

제5절　보칙 ·······················································································366
1. 벌칙 / 366
2. 과태료 / 366

제7장 중소기업 기술혁신 촉진법____377
제1절　총칙 ···············································································································378
1. 목적 / 378
2. 정의 / 378
3. 정부 등의 책무 / 380

제2절　기술혁신 촉진계획 ···························································································381
1. 기술혁신 촉진계획 수립 / 381
2. 기술혁신 추진위원회 / 382
3. 기술통계 작성 / 384

제3절　기술혁신 촉진 지원사업 ··················································································385
3.1　기술혁신 촉진 지원사업···········································385
1. 기술혁신 촉진 지원사업 추진 / 385
2. 기술진흥 전문기관 / 386
3.2　기술혁신 지원계획 ·················································387
1. 지원계획 수립 / 387
2. 기술혁신 지원단 / 389
3. 이행점검 / 390
3.3　지원사업 종류 ·····391
1. 혁신과제 타당성 조사와 혁신성과 사업화 / 391
2. 기술·경영혁신형 중소기업 육성 / 392
3. 기술혁신 사업에 대한 출연 / 394
4. 품질향상사업 / 398
5. 생산성 향상 지원사업 / 402
6. 정보화 지원사업 / 402
7. 국제기술협력 지원 / 405

제4절　기술혁신 촉진기반 확충 ··················································································406
1. 기술인력 양성 / 406
2. 기술지원정보 제공 / 407
3. 기술혁신 홍보 / 407
4. 기술연구회·기술혁신소그룹 지원 / 407
5. 시험·분석 지원 및 공동활용 / 410
6. 금융 및 세제 지원 / 411

제5절　보칙 ···············································································································412
1. 기술료 징수 / 412
2. 권한의 위탁 / 413
3. 벌칙 적용 시의 공무원 의제 / 414
4. 고유식별정보의 처리 / 414

제8장 중소기업 인력지원 특별법____423
제1절　총칙 ·········································································································424
1. 목적 / 424
2. 용어의 정의 / 424
3. 적용범위 / 425
4. 국가 등의 책무 / 425

제2절　인력지원 기본계획 ···························································································426
1. 인력지원 기본계획 수립 / 424
2. 실태조사 / 428
3. 지방중소기업인력지원협의회 / 428

제3절　인력수급 원활화 ······························································································430
3.1　산학협력 ··············430
1. 산학협력 인력양성 / 430
2. 산학연계 맞춤형 인력양성 / 432
3.2　취업지원 및 구인지원 사업 ································433
1. 인력채용 연계사업 / 433
2. 청년실업자 취업지원 / 434
3. 구인 및 구직활동 지원 / 434
4. 전문연구요원제도 등 협의 / 435
5. 외국전문인력활용 / 435
3.3　연수업체 등 ·········435
1. 연수업체 인증 / 435
2. 연수업체 취소 / 436
3. 중소기업 현장연수 / 436
4. 중소기업 체험사업 / 437
3.4　교육공무원 등 특례 ···············································437

제4절　인력구조 고도화 ······························································································440
1. 인력구조고도화 사업계획 / 440
2. 공동교육훈련시설 / 441
3. 원격훈련 지원 / 442
4. 고용창출지원사업 / 442
5. 국제협력증진 / 443

제5절　인력유입 환경조성 ···························································································444
5.1　인식개선 및 인력유입 환경조성 ···························444
1. 인식개선 및 우수사례 보급·확산 / 444
2. 인력유입 환경개선 사업 / 445
5.2　근로자 지원 ·········446
1. 우수근로자 지원 / 446
2. 문화생활지원 / 447
3. 장기재직 지원 / 447 4. 우선적 창업지원 / 448
5.3　기타 지원 ············449
1. 소기업우대 / 449
2. 금융 및 세제지원 / 449

제6절　보칙 ···············································································································450
1. 인력지원전담조직 설치 / 450
2. 보고 및 검사 / 450
3. 권한의 위임 등 / 452

제9장 중소기업 사업전환 촉진에 관한 특별법____461
제1절　총칙 ·············································································462
1. 목적 / 462
2. 용어의 정의 / 462
3. 적용범위 / 463

제2절　사업전환 촉진체계 구축 ··················································································465
1. 사업전환 촉진계획 / 465
2. 사업전환 실태조사 / 465
3. 사업전환지원센터 / 466

제3절　사업전환계획 ···································································································469
1. 사업전환계획 승인 및 변경승인 / 469
2. 사업전환계획 취소 / 470
3. 사업전환계획 이행실적 조사 / 471
4. 창업지원 특례 / 471

제4절　사업전환 절차 원활화 ·····················································································472
1. 주식교환 / 473
2. 반대주주의 주식매수 청구권 / 475
3. 신주발행 주식교환 / 476
4. 신주발행 주식교환 시 주식매수청구권 / 478
5. 주식교환 특례 / 478
6. 합병절차 간소화 / 479
7. 간이합병 특례 / 481
8. 분할·분할합병 절차 간소화 / 481
9. 다른 주식회사의 영업양수 특례 / 482
10. 주식교환 등 경과규정 / 484

제5절　사업전환 촉진 지원사업 ··················································································485
1. 정보제공 / 485
2. 컨설팅 지원 / 485
3. 인수합병 지원 / 486
4. 자금지원 / 486
5. 능력개발 및 고용안정 지원 / 486
6. 유휴설비 유통 지원 / 486
7. 입지지원 / 487
8. 세제지원 / 487

제6절　보칙 ···············································································································488
1. 보고와 검사 / 488
2. 권한의 위임과 위탁 / 489