개정 금융회사 지배구조법의 주요 내용과 실무상 문제점, 향후 과제에 대한 小考 - 23. 11월 금융사 지배구조법 개정법률(안)을 중심으로 (Essays examining the core aspects of the amended legislation, the Act on Corporate Governance of Financial Companies, practical challenges in its implementation, and prospective objectives)

서지정보

· 발행기관 : 한국경제법학회
· 수록지 정보 : 경제법연구 / 22권 / 3호 / 67 ~ 90페이지
· 저자명 : 최현정

초록

금융회사의 지배구조에 관한 법률(이하 “금융사 지배구조법”이라 함)은 금융회사의 경영 전반에 대해 내부통제기준 마련의무를 부과하는 금융회사의 내부통제에 적용되는 기본적인 규제 법률이다.
금융업권에 내부통제제도가 도입된 지 20여년이 경과하였으나 아직도 내부통제의 소홀로 인한 금융사고의 발생이 지속되고 있으며, 2019년 대규모 사모펀드 불완전판매 사건이 발생하여 감독당국의 제재절차가 진행되며 지배구조법상 내부통제기준 마련의무의 해석과 적용을 둘러싸고 적지 않은 논란도 발생하였다. 이러한 일련의 사태로 현행 금융사 지배구조법의 형식적인 규제체계 및 내부통제체계의 한계에 대한 비판적 여론이 적지 않았다. 이를 배경으로 하여 금융회사 임원의 ‘책무구조도’ 도입을 주요 내용으로 하는 금융사 지배구조법 개정법률(안)이 마련되었고, 23년 12월 국회 본회의를 통과하여 그 시행을 앞두고 있다.
본 연구는 현행 내부통제제도 체계와 그 문제점을 살펴보고, 금융사 지배구조법 개정법률(안)의 논의배경 및 주요내용, 그 적용에 따른 실무상 문제점을 검토하여 이를 토대로 향후과제와 개선방안을 모색하고자 한다.

영어초록

The legislation referred to as the Act on Corporate Governance of Financial Companies (herein designated as the “Act,”) constitutes a fundamental regulatory framework governing the internal control mechanisms of financial entities. This statute imposes the imperative of formulating internal control standards integral to the comprehensive management of financial institutions.
Despite the passage of over two decades since the inception of the internal control system within the financial sector, instances of financial mishaps persist due to lapses in internal control. Specifically, in 2019, a substantial mis-selling occurrence involving private equity funds transpired at a commercial financial institution, prompting the initiation of the sanctions process by the Financial Supervisory Authority. This development engendered a pronounced dispute regarding the construal and implementation of the obligation to establish internal control standards, as stipulated by the Act on Corporate Governance of Financial Companies.
In the aftermath of these events, a discernible degree of critical public sentiment emerged, underscoring concerns pertaining to the perceived constraints of the formal regulatory and internal control systems delineated in the Corporate Governance Act. Against this backdrop of discourse, the Corporate Governance Act, primarily characterized by the introduction of an 'Responsibility Map' for executives of financial institutions, is poised for enactment following its passage through the parliamentary session of the National Assembly.
This research undertakes an examination of the extant internal control system and its attendant challenges. Subsequently, the study delves into the context surrounding the proposed amendment to the Act on Corporate Governance of Financial Companies, elucidating its key provisions, and scrutinizing anticipated challenges in its implementation. The overarching objective is to probe the existing challenges and propose avenues for enhancement in the regulatory landscape.
Given the unique features and uncertainties surrounding various terms, the proposed amendment to the Act on Corporate Governance of Financial Companies is likely to spark ongoing debates about how broadly and in what ways it should be applied. To address the challenges in implementing these changes, it’s crucial to make legislative improvements that lay a solid legal foundation for internal control goals and principle-based regulation in the long run. This involves not only reorganizing existing laws and regulations governing the internal control system but also considering the specific characteristics of different financial sectors, such as banks, securities, insurance.

참고자료

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