영국의 사회적 기업과 공동체이익회사법에 관한 법적 고찰 (A Social Enterprise and Legal Analysis on the Community Interest Company Act of UK)

서지정보

· 발행기관 : 강원대학교 비교법학연구소
· 수록지 정보 : 강원법학 / 43권 / 113 ~ 165페이지
· 저자명 : 김종호

초록

영국에서는 최근에 사회적 기업의 한 유형인 공동체이익회사가 법제화를 통해 설립되는 등 법에 근거하는 사회적 기업정책이 나타났지만 오랜 기간 동안 다른 법적인 틀에서 사회적 기업정책이 지속되지 못하였다. 즉, 사회적 기업에 대한 구체적 통계를 구하기 어려운 이유 중 하나는 영국에서 사회적 기업이나 노동시장 통합에 참여하는 조직들에 관한 법령이 없었기 때문이다. 이런 가운데 다양한 문헌을 추적하여 종합한 자료에 의하면 영국의 경우 노동시장 통합형 사회적 기업들이 약 2만여 명을 고용하고 있는 것으로 나타났다.
영국의 공동체이익회사(Community Interest Company, CIC) 규정은 누구든지 CIC의 자격을 획득하기 위해서는 보증유한책임회사(Company Limited by Guarantee), 비상장유한책임주식회사(Private Company Limited by Shares), 상장유한책임주식회사(Public Company Limited by Shares)의 3가지 회사 형태에서 하나의 법인격을 선택하는 것이 가능하다고 규정하고 있다. 이 밖에 정부가 발행하는 CIC 지침은 I&PS를 CIC 규정에 따른 법인으로 전환하거나 자선단체를 CIC로 전환할 경우의 절차에 대해서도 설명하고 있다. I&PS는 영국에서 1852년부터 존재하는 법인제도로 Financial Services Authority (FSA)에 의해 등록이 이루어지고 있다. I&PS는 Housing Cooperative 및 Working Men's Club, Women’s Institute Market, Mutual Investment Companies (상호투자회사) 등 다양한 사업을 선보이고 있지만, 1965년에 제정된 I&PS 법에서는 I&PS의 범주를 크게 Co-operative와 Societies for the Benefit of the Community (소위 BenCom)의 2종으로 유형화 하였다. 전자는 조합원에 대한 이익을 제공하나 후자는 널리 일반사회에 가치있는 활동을 제공하고, 자선단체로서의 법적 지위의 획득도 가능하다.
영국의 사회적 기업은 매우 다양한 형태를 가지기 때문에 재원을 조성하는 방식도 기업형태에 따라 다양할 수밖에 없다. 기본적으로는 국가의 재정지원이 아닌 상업적 거래활동을 기초로 하고 있다. 자선단체의 지위를 갖지 못한 사회적 기업들은 공적보조금을 충분히 지원받지 못하는 것으로 보인다. 따라서 사회적 기업들은 재원을 주로 시장을 매개로 확보하는데, 여기에서 주의할 점은 시장의 내용이다.

영어초록

A community interest company (CIC) is a business with primarily social objectives whose surpluses are principally reinvested for that purpose in the business or in the community, rather than being driven by the need to maximize profit for shareholders and owners. CICs tackle a wide range of social and environmental issues and operate in all parts of the economy. By using business solutions to achieve public good, it is believed that social enterprises have a distinct and valuable role to play in helping create a strong, sustainable and socially inclusive economy.
CICs are diverse. They include community enterprises, social firms, mutual organizations such as co-operatives, and large-scale organizations operating locally, regionally, nationally or internationally. There is no single legal model for social enterprise. They include companies limited by guarantee, industrial and provident societies, and companies limited by shares; some organizations are unincorporated associations and others are registered charities, industrial and provident societies. CICs must be limited companies of one form or another. A CIC cannot be a charity, an I&PS or an unincorporated organization. Regular limited liability companies that do not have charitable status find it difficult to ensure that their assets are dedicated to public benefit. There is no simple, clear way of locking assets of such a company to a public benefit purpose other than applying for charitable status. The community interest company is intended to meet this need.
When a CIC is requested, the CIC regulator considers whether applications meet the criteria to become a CIC. If satisfied, the regulator advises the registrar in Companies House who, providing all the documents are in order, will issue a certificate of incorporation as a CIC.
A charity can convert to a CIC with the consent of the Charity Commission. In so doing it will lose its charitable status including tax advantages. A charity may own a CIC, in which case the CIC would be permitted to pass assets to the charity. CICs are more lightly regulated than charities but do not have the benefit of charitable status, even if their objects are entirely charitable in nature. Those who may want to set up a CIC are expected to be philanthropic entrepreneurs who want to do good in a form other than charity. This may be because: CICs are specifically identified with social enterprise. Some organizations may feel that this is a more suitable than charitable status.
Members of the board of a charity may only be paid where the constitution contains such a power and it can be considered to be in the best interests of the charity. It means that, in general, the founder of a social enterprise who wishes to be paid cannot be on the board and must give up strategic control of the organization to a volunteer board, which is often unacceptable. This limitation does not apply to CICs. They are looking to work for community benefit with the relative freedom of the non-charitable company form to identify and adapt to circumstances, but with a clear assurance of not-for-profit distribution status.
The definition of community interest that applies to CICs is wider than the public interest test for charity. The formation and registration is similar to that of any limited company. New organizations can register by filing the designated Form and memorandum and articles of association together with a CIC Form 36 signed by all their directors, explaining their community credentials to the Registrar of Companies for England and Wales, or the Registrar for Scotland with a fee of £35.
Existing companies can convert to a CIC by passing resolutions which make changes to their name and to their memorandum and articles of association and by delivering to the Registrar of Companies copies of these documents, together with a fee for £25, and a CIC Form 37. The Registrar will conduct the normal checks for registration and pass the papers to the Regulator of Community Interest Companies, to determine whether the company satisfies the community interest test.

참고자료

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