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기업 공익법인 제도개선 과제 조사

2024.08.13

담당부서 기업정책팀

<p class="0" style="line-height: 100%; margin-left: 16.6pt; text-indent: -16.6pt; margin-top: 20pt; margin-bottom: 10pt; text-align: center; word-break: keep-all; font-family: 나눔고딕; font-size: 16px;"><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 14pt; line-height: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 14pt; font-family: 나눔고딕; line-height: 16px; margin-top: 0px; margin-bottom: 0px;">기업 공익재단 규제</span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 14pt; line-height: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 14pt; font-family: 나눔고딕; line-height: 16px; margin-top: 0px; margin-bottom: 0px;">, </span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 14pt; line-height: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 14pt; font-family: 나눔고딕; line-height: 16px; margin-top: 0px; margin-bottom: 0px;">민간기부 활성화 저해</span></span></p><p class="0" style="line-height: 100%; margin-left: 16.6pt; text-indent: -16.6pt; margin-top: 20pt; margin-bottom: 10pt; text-align: center; word-break: keep-all; font-family: 나눔고딕; font-size: 16px;"><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 14pt; line-height: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 14pt; font-family: 나눔고딕; line-height: 16px; margin-top: 0px; margin-bottom: 0px;"><br></span></span></p><p class="0" style="line-height: 200%; margin-left: 65.2pt; text-indent: -65.2pt; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px; text-align: left;"><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">- </span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">대한상의</span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">, </span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">기업재단 </span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">219</span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">개 조사</span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">... </span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">기업재단 규제가 민간기부에 </span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">‘</span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">부정적 영향</span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’ </span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">끼쳐</span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">(62%)</span></span></p><p class="0" style="line-height: 200%; margin-left: 65.2pt; text-indent: -65.2pt; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px; text-align: left;"><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">- </span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">대표규제</span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">: </span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">출연주식 상증세 면세한도</span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">(33%), </span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">내부거래 공시</span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">(23%), </span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">의결권 행사제한</span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">(19%) </span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">순</span></span></p><p class="0" style="line-height: 200%; margin-left: 65.2pt; text-indent: -65.2pt; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px; text-align: left;"><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">- </span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">우리나라 기업재단의 국가</span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">·</span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">사회적 기여 낮은 편</span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">(53%)... </span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">엄격한 중복규제</span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">(54%) </span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">때문</span></span></p><p class="0" style="line-height: 200%; margin-left: 65.2pt; text-indent: -65.2pt; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px; text-align: left;"><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">- </span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; vertical-align: super; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">①</span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">33</span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">년 묵은 상증세법상 면세한도 상향해야</span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">, </span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; vertical-align: super; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">②</span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">공정거래법상 의결권 제한도 검토 필요</span></span></p><p class="0" style="line-height: 160%; margin-left: 11.7pt; text-indent: -11.7pt; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px; text-align: left;"><span style="font-family: 나눔고딕; font-size: 12pt; line-height: 25.6px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 25.6px; margin-top: 0px; margin-bottom: 0px;"> </span></span></p><p class="0" style="line-height: 160%; font-size: 13pt; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px; text-align: left;"> </p><table style="border-collapse:collapse;table-layout:fixed;border-top:none;border-left:none;border-bottom:none;border-right:none;"><tbody><tr><td style="width: 639px; height: 224px; padding: 1.41pt 5.1pt; border-width: 1px; border-style: dotted; border-color: rgb(0, 0, 0); background: rgb(242, 242, 242);" valign="middle"><p class="0" style="line-height: 150%; margin-left: 11.8pt; text-indent: -11.8pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"># A</span><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">그룹 소속 </span><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">甲</span><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">학교재단은 </span><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">40</span><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">여년 전 다수 계열사 주식들을 각각 </span><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">50% </span><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">이상 출연받아 보유했으나 </span><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">’91</span><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">년 도입된 면세한도 규제가 소급 적용됨에 따라 면세한도 </span><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">5% </span><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">초과하는 </span><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">45% </span><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">이상의 지분을 </span><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">90</span><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">년대 말 전량 매각하였다</span><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">. </span><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">이후 지난 </span><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">30</span><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">여년 동안 주가 상승 및 계열사 상장으로 과거 매각한 지분에 대해 수천억원의 기회 손실이 발생했다</span><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">. </span><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">최근 장기간 등록금 동결 등으로 대학 재정이 악화되고 있어 아쉬움이 큰 상황이다</span><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">. </span></p><p class="0" style="line-height: 150%; margin-left: 11.8pt; text-indent: -11.8pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 12pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><br></span></p><p class="0" style="line-height: 150%; margin-left: 13.9pt; text-indent: -13.9pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; letter-spacing: -2pt; font-size: 12pt; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -2pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"> </span></p><p class="0" style="line-height: 150%; margin-left: 11.8pt; text-indent: -11.8pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"># B</span><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">그룹 소속 </span><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">乙</span><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">대학에서는 교내 창업 장려정책에 따라 로봇</span><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">·IT·</span><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">바이오 등 다양한 분야에서 창업기업들이 늘어나고 있고</span><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">, </span><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">일부는 코스닥에 상장되었다</span><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">. </span><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">대학의 도움으로 창업에 성공한 일부 교수들은 창업과정에서 어려움을 겪는 교원</span><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">·</span><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">학생들을 지원하기 위해 </span><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">20% </span><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">이상 주식을 대학에 기부하려했으나 상증세법상 </span><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">5% </span><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">면세한도 규제에 막혀 기부 자체를 재검토 중이다</span><span style="font-family: 나눔고딕; letter-spacing: -2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">.</span></p></td></tr></tbody></table><p style="line-height: 150%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"> </p><p class="0" style="line-height: 150%; font-size: 13pt; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 11pt; font-family: 나눔고딕; line-height: 26px; margin-top: 0px; margin-bottom: 0px;"> </span></p><p class="0" style="line-height: 150%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"> 기업 공익재단을 통한 민간기부가 과도한 규제 때문에 활성화되지 못하고 있어 기업 재단의 국가</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">·</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">사회적 기여도를 높이기 위해서는 공익재단 규제를 개선해야 한다는 조사결과가 발표됐다</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">. </span></p><p class="0" style="line-height: 150%; font-size: 13pt; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px;"> </p><p class="0" style="line-height: 150%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"> 대한상공회의소</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">(</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">회장 최태원</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">)</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">가 올해 공시대상기업집단으로 지정된 </span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">88</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">개 그룹 소속 </span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">219</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">개 공익재단을 대상으로 실시한 </span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">`</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">기업 공익법인 제도개선 과제 조사</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">' </span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">결과 기업 공익법인의 </span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">61.6%</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">는 상속</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">·</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">증여세법</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">, </span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">공정거래법상 규제가 기부금을 기반으로 한 기업재단의 재정에 부정적 영향을 미치고 있다고 응답했다</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">. </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 10pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 10pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><‘</span></span><span style="font-family: 나눔고딕; font-size: 10pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 10pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">영향없음</span></span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 10pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 10pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">’ 38.4%></span></span></p><p class="0" style="line-height: 150%; font-size: 13pt; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 11pt; font-family: 나눔고딕; line-height: 26px; margin-top: 0px; margin-bottom: 0px;"> </span></p><p style="line-height: 150%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"> </p><p class="0" style="line-height: 150%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"> 상의 관계자는 </span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">“1991</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">년 공익재단이 우회적 기업 지배수단으로 활용되고 있다는 지적에 따라 상속</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">·</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">증여세법에 엄격한 주식 면세한도를 도입한데 이어 </span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">2020</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">년 공정거래법에 기업재단의 계열사 주식에 대한 의결권 행사를 금지하는 규제를 도입하면서 기업재단에 대한 기부유인이 양 법률에 의해 앞뒷문이 모두 막혀있는 상황</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">”</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">이라고 말했다</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">. </span></p><p class="0" style="line-height: 150%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><br></span></p><p class="0" style="line-height: 150%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1pt; font-size: 13pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><img src="http://www.korcham.net/dext5editordata/2024/08/20240813_095459068_03086.png" style="width: 300px; height: 264px; border: 0px solid;" border="0"><br></span></p><p class="0" style="line-height: 150%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1pt; font-size: 13pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><br></span></p><p class="0" style="line-height: 150%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"> 상증세법상 주식 면세한도는 의결권 있는 주식을 기업재단에 기부할 경우 재단은 발행주식총수의 </span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">5%</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">까지만 상속세 또는 증여세를 면제받고 </span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">5%</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">를 초과하는 주식에 대해서는 최대 </span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">60%</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">의 상증세를 납부해야 하는 규제이다</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">. </span></p><p class="0" style="line-height: 150%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><br></span></p><p class="0" style="line-height: 150%; font-size: 13pt; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 11pt; font-family: 나눔고딕; line-height: 26px; margin-top: 0px; margin-bottom: 0px;"> </span></p><p class="0" style="line-height: 150%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"> 공정거래법상 의결권 행사 제한은 상호출자제한기업집단 소속 공익재단이 계열사 주식을 갖더라도 의결권을 원칙적으로 행사할 수 없고</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">, </span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">임원의 선</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">·</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">해임이나 합병 등 특별한 경우에만 특수관계인과 합산해 </span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">15% </span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">한도 내에서 의결권을 행사할 수 있는 규제이다</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">.</span></p><p class="0" style="line-height: 150%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><br></span></p><p class="0" style="line-height: 150%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"> 기업재단들은 민간기부에 가장 큰 영향을 미치는 규제 중에서 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">▲</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">상증세법상 주식 면세한도</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">(33.3%), </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">▲</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">내부거래 의결</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">·</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">공시</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">(22.9%), </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">▲</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">공정거래법상 의결권 제한</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">(18.8%)</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">을 대표적인 규제로 꼽았다</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">. </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 10pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 10pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><‘</span></span><span style="font-family: 나눔고딕; font-size: 10pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 10pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">의무지출제도</span></span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 10pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 10pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">’ 16.7%, ‘</span></span><span style="font-family: 나눔고딕; font-size: 10pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 10pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">기타</span></span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 10pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 10pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">’ 8.3%></span></span><span style="font-family: 나눔고딕; font-size: 10pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 10pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"> </span></span></p><p class="0" style="line-height: 150%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"> </p><p class="0" style="line-height: 150%; margin-left: 65.2pt; text-indent: -65.2pt; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px; text-align: left;"><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">우리나라 기업재단의 국가</span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">·</span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">사회적 기여 낮은 편</span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">(53%)... </span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">엄격한 중복규제</span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">(54%) </span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">때문</span></span></p><p class="0" style="line-height: 150%; margin-left: 65.2pt; text-indent: -65.2pt; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 굴림; letter-spacing: -1.5pt; font-weight: bold; font-size: 16px; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><br></span></p><p class="0" style="line-height: 150%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"> </span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"> 선진국과 비교한 우리나라 기업재단의 국가</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">·</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">사회적 기여도를 묻는 질문에 대해 기업재단의 절반 이상은 낮은 수준이라고 평가했다</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">. </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 10pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 10pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><‘</span></span><span style="font-family: 나눔고딕; font-size: 10pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 10pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">매우 낮음</span></span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 10pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 10pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">’ 3.8%, ‘</span></span><span style="font-family: 나눔고딕; font-size: 10pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 10pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">다소 낮음</span></span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 10pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 10pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">’ 48.7%, ‘</span></span><span style="font-family: 나눔고딕; font-size: 10pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 10pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">비슷한 수준</span></span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 10pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 10pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">’ 38.5%, ‘</span></span><span style="font-family: 나눔고딕; font-size: 10pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 10pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">다소 높음</span></span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 10pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 10pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">’ 7.7%, ‘</span></span><span style="font-family: 나눔고딕; font-size: 10pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 10pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">매우 높음</span></span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 10pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 10pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">’ 1.3%></span></span></p><p class="0" style="line-height: 150%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><br></span></p><p class="0" style="line-height: 150%; font-size: 13pt; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 11pt; font-family: 나눔고딕; line-height: 26px; margin-top: 0px; margin-bottom: 0px;"> </span></p><p class="0" style="line-height: 150%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"> 실제로 영국 자선지원재단</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">(Charities Aid Foundation, CAF)</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">이 매년 발표하는 세계기부지수</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">(World Giving Index, WGI)</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">에 따르면</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">, </span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">한국의 기부지수 순위는 </span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">2013</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">년 </span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">45</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">위를 기록한 이래 </span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">2023</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">년 </span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">79</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">위로 지난 </span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">10</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">년간 계속 하락세를 보이고 있다</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">.</span></p><p class="0" style="line-height: 150%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><br></span></p><p class="0" style="line-height: 150%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"> 국내 기업재단의 국가</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">·</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">사회적 기여도가 낮은 가장 큰 이유로는 </span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">53.7%</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">가 </span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">`</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">상증세 면세한도가 낮고 의결권 제한 등 규제가 엄격하고 중복되기 때문</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">'</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">이라고 답했고</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">, `</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">기부 문화가 선진국에 비해 성숙하지 못하였기 때문</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">'</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">이라는 응답이 </span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">39.0%</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">로 뒤를 이었다</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">. </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 10pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 10pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><‘</span></span><span style="font-family: 나눔고딕; font-size: 10pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 10pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">기업재단의 규모가 작고 영세하기 때문</span></span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 10pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 10pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">’ 7.3%></span></span></p><p class="0" style="line-height: 150%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 굴림; letter-spacing: -1pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><br></span></p><p class="0" style="line-height: 150%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 굴림; letter-spacing: -1pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><img src="http://www.korcham.net/dext5editordata/2024/08/20240813_095721912_35244.png" style="width: 550px; height: 155px; border: 0px solid;" border="0"><br></span></p><p class="0" style="line-height: 150%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"> </p><p class="0" style="line-height: 150%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"> 이에 대해 상의는 기부 선진국의 입법례를 보면 독일 등 </span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">EU </span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">국가들은 기업재단 출연주식에 면세한도 없이 </span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">100% </span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">면제하고 미국은 면세한도가 있지만 </span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">20%</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">로 높은데 반해</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">, </span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">우리나라는 기업재단 출연주식 면세한도를 </span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">5%</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">로 엄격하게 제한하고 있을 뿐 아니라 기업재단의 계열회사 주식에 대한 의결권 행사도 원칙적 금지</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">(</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">예외적 </span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">15%</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">까지 허용</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">)</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">하는 </span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">`</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">갈라파고스식</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">' </span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">공정거래법 규제까지 더해져 있다고 설명했다</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">.</span></p><p class="0" style="line-height: 150%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"> </p><p class="0" style="line-height: 150%; margin-left: 65.2pt; text-indent: -65.2pt; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px; text-align: left;"><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; vertical-align: super; font-size: 12pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">①</span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">33</span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">년 묵은 상증세법상 면세한도 상향해야</span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">, </span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; vertical-align: super; font-size: 12pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">②</span></span><span style="font-family: 나눔고딕; letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">공정거래법상 의결권 제한도 검토 필요</span></span></p><p class="0" style="line-height: 150%; margin-left: 65.2pt; text-indent: -65.2pt; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 굴림; letter-spacing: -1.5pt; font-weight: bold; font-size: 16px; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><br></span></p><p class="0" style="line-height: 150%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; letter-spacing: -1.2pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"> 기업재단들은 민간기부 활성화를 저해하는 대표 규제의 개선방향에 대한 의견을 밝혔다</span><span style="letter-spacing: -1.2pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">.</span></p><p class="0" style="line-height: 150%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1.2pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><br></span></p><p class="0" style="line-height: 150%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"> 우선 현행 상증세법상 </span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">5%</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">인 면세한도를 상향해야 한다는 의견이 </span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">83%</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">에 달한 반면</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">, </span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">현행 </span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">5% </span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">한도를 유지하자는 의견은 </span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">17%</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">에 그쳤다</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">. </span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">구체적인 완화 수준에 대해서는 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">▲</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">공정거래법</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">(</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">상장법인 의결권 행사 예외적 </span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">15% </span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">허용</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">)</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">과 정합성 위해 </span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">15%</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">로 상향</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">(28.2%)</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">하자는 의견이 가장 많았고</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">, </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">▲</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">EU</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">처럼 면세한도 폐지</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">(20.5%), </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">▲</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">일반공익법인과 같이 </span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">10%</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">로 상향</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">(19.2%), </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">▲</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">미국처럼 </span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">20%</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">로 상향</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">(15.4%)</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">하자는 의견이 뒤를 이었다</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">. </span></p><p class="0" style="line-height: 150%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1pt; font-size: 13pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><br></span></p><p class="0" style="line-height: 150%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1pt; font-size: 13pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><img src="http://www.korcham.net/dext5editordata/2024/08/20240813_095802006_95055.png" style="width: 580px; height: 171px; border: 0px solid;" border="0"><br></span></p><p class="0" style="line-height: 150%; margin-left: 65.2pt; text-indent: -65.2pt; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 굴림; letter-spacing: -1.5pt; font-weight: bold; font-size: 16px; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><br></span></p><p class="0" style="line-height: 150%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"> </span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"> 공정거래법상 의결권 행사제한</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">(</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">원칙 금지</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">, </span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">예외 </span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">15%</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">까지 허용</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">)</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">에 대해서는 </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">▲</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">최근 규제 시행</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">('22</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">년말</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">)</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">을 감안해 일정기간 경과 후 규제개선 여부를 결정하자는 의견이 </span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">57.7%</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">로 가장 많았다</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">. </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">▲</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">글로벌 스탠더드에 맞게 규제 폐지</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">(26.9%), </span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">▲</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">적대적 </span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">M&A </span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">방어에 부족하므로 한도 상향</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">(15.4%) </span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">등 당장 규제개선해야 한다는 의견도 </span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">42.3%</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">에 달했다</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">.</span></p><p class="0" style="line-height: 150%; font-size: 13pt; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 11pt; font-family: 나눔고딕; line-height: 26px; margin-top: 0px; margin-bottom: 0px;"> </span></p><p class="0" style="line-height: 150%; margin-left: 65.2pt; text-indent: -65.2pt; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"> </p><p class="0" style="line-height: 150%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"> 강석구 대한상의 조사본부장은 </span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">“30</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">여년 전 주식 면세혜택을 줄인데 이어 최근 공정거래법상 의결권 행사도 금지하면서 국내 기업들은 선진국에 비해 공익재단 주식출연에 소극적이고 사회공헌이 활성화되지 못하는 면이 크다</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">”</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">며 </span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">“</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">상증세법과 공정거래법을 함께 개선하기 어렵다면 현행 공정거래법을 통해 기업재단이 우회적 지배수단으로 이용되는 것을 충분히 막을 수 있는 만큼 상증세법상 면세한도를 완화해 기업재단의 국가</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">·</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">사회적 기여를 확대할 필요가 있다</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">”</span><span style="font-family: 나눔고딕; font-size: 11pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">고 말했다</span><span style="letter-spacing: -1pt; font-size: 11pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">. </span></p><p class="0" style="line-height: 150%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1pt; font-size: 13pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><br></span></p><p class="0" style="line-height: 150%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1pt; font-weight: bold; font-family: 나눔고딕; font-size: 12pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">[</span></span><span style="font-family: 나눔고딕; font-weight: bold; font-size: 12pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">참고</span></span><span style="letter-spacing: -1pt; font-weight: bold; font-family: 나눔고딕; font-size: 12pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">] </span></span><span style="font-family: 나눔고딕; font-weight: bold; font-size: 12pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">기업 공익법인 관련 현행 규제</span></span></p><p class="0" style="line-height: 150%; font-weight: bold; font-size: 13pt; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px;"> </p><table style="border-collapse:collapse;table-layout:fixed;border-top:none;border-left:none;border-bottom:none;border-right:none;"><tbody><tr><td colspan="2" style="width: 164px; height: 26px; padding: 1.41pt 5.1pt; border-top: 1px solid rgb(0, 0, 0); border-left: none; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0); background: rgb(206, 222, 239);" valign="middle"><p class="0" style="line-height: 150%; text-align: center; word-break: keep-all; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px; font-size: 16px;"><span style="font-family: 나눔고딕; font-weight: bold; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">법령</span></span></p></td><td style="width: 148px; height: 26px; padding: 1.41pt 5.1pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0); background: rgb(206, 222, 239);" valign="middle"><p class="0" style="line-height: 150%; text-align: center; word-break: keep-all; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px; font-size: 16px;"><span style="font-family: 나눔고딕; font-weight: bold; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">규제</span></span></p></td><td style="width: 321px; height: 26px; padding: 1.41pt 5.1pt; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0); border-bottom: 1px solid rgb(0, 0, 0); border-right: none; background: rgb(206, 222, 239);" valign="middle"><p class="0" style="line-height: 150%; text-align: center; word-break: keep-all; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px; font-size: 16px;"><span style="font-family: 나눔고딕; font-weight: bold; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">세부 내용</span></span></p></td></tr><tr><td rowspan="3" style="width: 82px; height: 102px; padding: 1.41pt 5.1pt; border-top: 1px solid rgb(0, 0, 0); border-left: none; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);" valign="middle"><p class="0" style="line-height: 150%; text-align: center; word-break: keep-all; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px; font-size: 16px;"><span style="font-family: 나눔고딕; font-weight: bold; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">상증세법</span></span></p></td><td style="width: 82px; height: 34px; padding: 1.41pt 5.1pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="0" style="line-height: 150%; text-align: center; word-break: keep-all; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px; font-size: 16px;"><span style="font-family: 나눔고딕; letter-spacing: -1pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">16</span></span><span style="font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">조</span></span><span style="font-family: 나눔고딕; letter-spacing: -1pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">② </span></span><span style="font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">등</span></span></p></td><td style="width: 148px; height: 34px; padding: 1.41pt 5.1pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="0" style="line-height: 150%; text-align: center; word-break: keep-all; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px; font-size: 16px;"><span style="font-family: 나눔고딕; font-weight: bold; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">주식 면세한도</span></span></p></td><td style="width: 321px; height: 34px; padding: 1.41pt 5.1pt; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0); border-bottom: 1px solid rgb(0, 0, 0); border-right: none;" valign="middle"><p class="0" style="line-height: 150%; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px; font-size: 16px;"><span style="font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">특정 계열사 주식 취득시 발행주식 </span></span><span style="font-family: 나눔고딕; letter-spacing: -1pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">5%</span></span><span style="font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">까지 면세</span></span></p></td></tr><tr><td style="width: 82px; height: 34px; padding: 1.41pt 5.1pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="0" style="line-height: 150%; text-align: center; word-break: keep-all; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px; font-size: 16px;"><span style="font-family: 나눔고딕; letter-spacing: -1pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">48</span></span><span style="font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">조</span></span><span style="font-family: 나눔고딕; letter-spacing: -1pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">② </span></span><span style="font-family: 나눔고딕; letter-spacing: -1pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">vii</span></span></p></td><td style="width: 148px; height: 34px; padding: 1.41pt 5.1pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="0" style="line-height: 150%; text-align: center; word-break: keep-all; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px; font-size: 16px;"><span style="font-family: 나눔고딕; font-weight: bold; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">의무지출제도</span></span></p></td><td style="width: 321px; height: 34px; padding: 1.41pt 5.1pt; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0); border-bottom: 1px solid rgb(0, 0, 0); border-right: none;" valign="middle"><p class="0" style="line-height: 150%; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px; font-size: 16px;"><span style="font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">출연재산의 </span></span><span style="font-family: 나눔고딕; letter-spacing: -1pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">1% </span></span><span style="font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">공익사업 의무 사용</span></span></p></td></tr><tr><td style="width: 82px; height: 34px; padding: 1.41pt 5.1pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="0" style="line-height: 150%; text-align: center; word-break: keep-all; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px; font-size: 16px;"><span style="font-family: 나눔고딕; letter-spacing: -1pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">50</span></span><span style="font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">조의</span></span><span style="font-family: 나눔고딕; letter-spacing: -1pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">3</span></span></p></td><td style="width: 148px; height: 34px; padding: 1.41pt 5.1pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="0" style="line-height: 150%; text-align: center; word-break: keep-all; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px; font-size: 16px;"><span style="font-family: 나눔고딕; font-weight: bold; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">결산서류 공시</span></span></p></td><td style="width: 321px; height: 34px; padding: 1.41pt 5.1pt; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0); border-bottom: 1px solid rgb(0, 0, 0); border-right: none;" valign="middle"><p class="0" style="line-height: 150%; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px; font-size: 16px;"><span style="font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">결산서류 등 국세청 홈페이지 게재 의무</span></span></p></td></tr><tr><td rowspan="3" style="width: 82px; height: 102px; padding: 1.41pt 5.1pt; border-top: 1px solid rgb(0, 0, 0); border-left: none; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);" valign="middle"><p class="0" style="line-height: 150%; text-align: center; word-break: keep-all; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px; font-size: 16px;"><span style="font-family: 나눔고딕; font-weight: bold; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">공정거래법</span></span></p></td><td style="width: 82px; height: 34px; padding: 1.41pt 5.1pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="0" style="line-height: 150%; text-align: center; word-break: keep-all; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px; font-size: 16px;"><span style="font-family: 나눔고딕; letter-spacing: -1pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">25</span></span><span style="font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">조</span></span><span style="font-family: 나눔고딕; letter-spacing: -1pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">②</span></span></p></td><td style="width: 148px; height: 34px; padding: 1.41pt 5.1pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="0" style="line-height: 150%; text-align: center; word-break: keep-all; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px; font-size: 16px;"><span style="font-family: 나눔고딕; font-weight: bold; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">의결권 행사 제한</span></span></p></td><td style="width: 321px; height: 34px; padding: 1.41pt 5.1pt; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0); border-bottom: 1px solid rgb(0, 0, 0); border-right: none;" valign="middle"><p class="0" style="line-height: 150%; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px; font-size: 16px;"><span style="font-family: 나눔고딕; letter-spacing: -1pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">(</span></span><span style="font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">원칙</span></span><span style="font-family: 나눔고딕; letter-spacing: -1pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">) </span></span><span style="font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">행사 금지 </span></span><span style="font-family: 나눔고딕; letter-spacing: -1pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">(</span></span><span style="font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">예외</span></span><span style="font-family: 나눔고딕; letter-spacing: -1pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">) </span></span><span style="font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">상장사 </span></span><span style="font-family: 나눔고딕; letter-spacing: -1pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">15%</span></span><span style="font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">까지 행사 </span></span><span style="font-family: 나눔고딕; letter-spacing: -1pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">可</span></span></p></td></tr><tr><td style="width: 82px; height: 34px; padding: 1.41pt 5.1pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="0" style="line-height: 150%; text-align: center; word-break: keep-all; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px; font-size: 16px;"><span style="font-family: 나눔고딕; letter-spacing: -1pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">29</span></span><span style="font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">조</span></span></p></td><td style="width: 148px; height: 34px; padding: 1.41pt 5.1pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="0" style="line-height: 150%; text-align: center; word-break: keep-all; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px; font-size: 16px;"><span style="font-family: 나눔고딕; font-weight: bold; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">이사회 의결 및 공시</span></span></p></td><td style="width: 321px; height: 34px; padding: 1.41pt 5.1pt; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0); border-bottom: 1px solid rgb(0, 0, 0); border-right: none;" valign="middle"><p class="0" style="line-height: 150%; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px; font-size: 16px;"><span style="font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">내부거래</span></span><span style="font-family: 나눔고딕; letter-spacing: -1pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">時 </span></span><span style="font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">이사회 의결 후 공시 의무화</span></span></p></td></tr><tr><td style="width: 82px; height: 34px; padding: 1.41pt 5.1pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="0" style="line-height: 150%; text-align: center; word-break: keep-all; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px; font-size: 16px;"><span style="font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">영 </span></span><span style="font-family: 나눔고딕; letter-spacing: -1pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">4</span></span><span style="font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">조</span></span></p></td><td style="width: 148px; height: 34px; padding: 1.41pt 5.1pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="0" style="line-height: 150%; text-align: center; word-break: keep-all; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px; font-size: 16px;"><span style="font-family: 나눔고딕; font-weight: bold; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">자동 계열편입</span></span></p></td><td style="width: 321px; height: 34px; padding: 1.41pt 5.1pt; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0); border-bottom: 1px solid rgb(0, 0, 0); border-right: none;" valign="middle"><p class="0" style="line-height: 150%; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px; font-size: 16px;"><span style="font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">공익법인 임원 지배회사의 자동 계열편입</span></span></p></td></tr><tr><td style="width: 82px; height: 34px; padding: 1.41pt 5.1pt; border-top: 1px solid rgb(0, 0, 0); border-left: none; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);" valign="middle"><p class="0" style="line-height: 150%; text-align: center; word-break: keep-all; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px; font-size: 16px;"><span style="font-family: 나눔고딕; font-weight: bold; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">공익법인법</span></span></p></td><td style="width: 82px; height: 34px; padding: 1.41pt 5.1pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="0" style="line-height: 150%; text-align: center; word-break: keep-all; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px; font-size: 16px;"><span style="font-family: 나눔고딕; letter-spacing: -1pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">-</span></span></p></td><td style="width: 148px; height: 34px; padding: 1.41pt 5.1pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="0" style="line-height: 150%; text-align: center; word-break: keep-all; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px; font-size: 16px;"><span style="font-family: 나눔고딕; font-weight: bold; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">합병</span></span><span style="font-family: 나눔고딕; letter-spacing: -1pt; font-weight: bold; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">/</span></span><span style="font-family: 나눔고딕; font-weight: bold; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">분할 불가</span></span></p></td><td style="width: 321px; height: 34px; padding: 1.41pt 5.1pt; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0); border-bottom: 1px solid rgb(0, 0, 0); border-right: none;" valign="middle"><p class="0" style="line-height: 150%; font-family: 나눔고딕; margin-top: 0px; margin-bottom: 0px; font-size: 16px;"><span style="font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">공익법인의 합병</span></span><span style="font-family: 나눔고딕; letter-spacing: -1pt; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">·</span></span><span style="font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px; font-size: 9pt;"><span style="font-size: 9pt; font-family: 나눔고딕; line-height: 24px; margin-top: 0px; margin-bottom: 0px;">분할 관련 규정 부재</span></span></p></td></tr></tbody></table><p class="0" style="line-height: 150%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"> </p>

목록