정부지원을 활용한 공장중개 실무

머리글 · 1
일러두기 · 3
제1편 정부 지원제도의 이해 ·············································· 27
제1장 정부 지원제도의 일반적 이론과 기업의 분류 ··················29
제1절 제조기업 지원 정책의 일반적 이론 ·································· 29
I. 정부 지원제도의 의의와 핵심 가치 ················································· 29
II. 정부 지원제도의 목적과 방향성 ····················································· 29
III. 정부 지원제도의 주요 유형 분석 ··················································· 30
IV. 정부 지원제도의 특징 ····································································· 31
V. 실무적 중요성과 산업용 부동산의 변화 ········································ 33
1. 정부 지원제도의 실무적 중요성 ··················································· 33
2. 산업용 부동산 시장의 변화 ·························································· 33
제2절 기업의 개념과 분류 ··························································· 36
I. 기업의 개념 ······················································································· 36
II. 기업의 주요 분류 ············································································· 36
1. 성장단계(업력)에 따른 분류 ························································ 36
1) 예비창업자 ························································································36
2) 예비청년창업자 ················································································36
3) 청년창업기업 ····················································································37
4) 초기창업기업 ····················································································38
5) 청년창업벤처기업 ·············································································38
6) 창업기업(창업중소기업) ··································································38
7) 재창업기업 ························································································39
8) 도약기 창업기업 ··············································································39
9) 성숙기 기업 ······················································································39
2. 기업 규모에 따른 분류 ································································· 40
1) 1인 창조기업 ····················································································40
2) 청년 1인 창조기업 ··········································································42
3) 소상공인 ···························································································42
4) 소기업 ·······························································································44
5) 중기업 ·······························································································45
6) 중견기업 ···························································································45
3. 영위 업종에 따른 분류 ································································· 45
1) 제조업(뿌리기업) ·············································································45
2) 신산업 및 지식서비스업 ··································································46
3) 소재·부품·장비(소부장) ······························································46
4) 일반 서비스업 및 유통업 ································································46
5) 정부지원 제외 업종 ·········································································46
4. 인증 및 특수 형태에 따른 분류 ··················································· 46
1) 벤처기업 ··························································································47
2) 이노비즈(Inno-Biz) 기업 ······························································50
3) 메인비즈(Main-Biz)기업 ·······························································51
4) 백년소상공인 ····················································································51
5) 명문장수기업 ····················································································51
6) 여성기업 ···························································································52
7) 수출기업 및 사회적 경제 기업 ·······················································54
제2장 공장의 범위와 중개의 중요성 ············································57
제1절 공장의 범위와 실무적 가치 ··············································· 57
I. 공장의 범위 ······················································································· 57
1. 제조시설 ························································································· 57
2. 시험생산시설 ·················································································· 57
3. 부대시설 및 관리·지원시설 ··························································· 57
1) 부대시설 ···························································································58
2) 관리·지원시설 ················································································58
4. 제조업 관계 법령상 의무 설치시설 ············································· 59
5. 제조시설이 설치된 공장용지 ························································ 59
1) 공장용지의 범위 ··············································································59
2) 기준공장면적률 ················································································59
3) 공장입지기준면적 산출 ···································································60
4) 기준공장건축면적의 적용기간 ························································60
5) 기준공장건축면적 적용의 예외 용지 ·············································60
6. 공장 범위의 실무적 의미 ······························································ 62
II. 공장 내 태양광 발전시설과 공장의 범위 ······································· 64
1. 태양광 발전시설의 일반적·법적 성격 ·········································· 64
2. 발전시설의 제조시설 포함 가능성 ··············································· 65
1) 자가소비형 태양광 발전시설 ··························································65
2) 에너지 절감형 스마트공장 설비 ·····················································65
3) 공장 운영 필수 전력 설비 ······························································66
3. 실무상 검토 필요성 ······································································· 66
III. 공장의 법적 범위와 공장중개의 중요성 ········································ 67
1. 공장중개의 법령상 근거 및 대상물의 확장 ································ 67
2. 거래의 복합적 구조와 공장 부동산 거래의 특성 ······················· 68
3. 공장재단의 단일성과 저당권의 특수성 ········································ 69
제2절 제조업의 분류 ····································································· 71
I. 제조업 분류의 목적 ··········································································· 71
II. 산업 분류를 결정하는 기준 ····························································· 71
III. 산업표준화법상의 체계 ··································································· 72
1. 한국표준산업분류의 대분류 ·························································· 72
2. 한국표준산업분류의 중분류 ·························································· 73
3. 한국표준산업분류의 코드번호 검색 ············································· 74
4. 한국표준산업분류와 국세청업종분류 코드의 차이 ····················· 75
5. 한국표준산업분류의 연계표 ·························································· 75
제3장 정부 지원제도 주요 법령 및 지원기관 ·····························77
제1절 기업 지원제도의 유형 ························································ 77
I. 정부 정책자금에 대한 제3자 부당 개입금지 ·································· 77
II. 정부지원의 수단 및 유형 ································································ 78
1. 정부지원의 수단 ············································································ 78
2. 공장중개 관련 정부지원의 주요 유형 ········································· 80
제2절 기업 지원제도의 법령과 중개의 연계성 ·························· 82
I. 정부지원 정책의 주요 법령 ······························································ 82
II. 정부 지원제도와 산업용 부동산의 연계성 ····································· 84
제3절 정부 지원사업 주요 기관 ·················································· 88
I. 금융지원 유관기관 ············································································ 88
II. 비금융지원 유관기관 ········································································ 89
III. 지방자치단체 및 산하기관 ······························································ 89
제2편 기업의 금융과 공장 담보 실무 ······························ 91
제1장 기업의 사업계획과 설립 및 운영 ······································93
제1절 사업계획서의 이해와 활용 ················································ 93
I. 사업계획서의 정의 ············································································ 93
II. 사업계획서의 종류 ··········································································· 93
III. 행정기관 제출용 사업계획서 ·························································· 95
1. 의의 ································································································· 95
2. 작성 목적 ······················································································· 95
3. 주요 특징 ······················································································· 96
4. 작성 사례 ······················································································· 96
IV. 금융기관 제출용 사업계획서 ······················································· 102
1. 의의 ······························································································ 102
2. 작성 목적 ····················································································· 102
3. 주요 특징 ····················································································· 102
4. 작성 방법 ····················································································· 103
5. 행정기관 제출용 사업계획서와의 차이 ····································· 104
제2절 회사의 설립과 운영 ························································· 105
I. 회사의 설립과 법인 제도의 기초 ·················································· 105
1. 회사의 개념 ·················································································· 105
1) 영리성 ·····························································································105
2) 법인성 ·····························································································105
2. 1인 회사의 이해 ·········································································· 106
1) 1인 회사의 의의 ············································································106
2) 1인 회사의 법률관계 ····································································107
3) 1인기업과 정부 지원제도의 활용 ················································108
3. 법인의 종류 ·················································································· 108
4. 상법상 회사의 종류 ····································································· 110
5. 주식회사의 구조와 운영 ····························································· 111
1) 주식회사의 의의 ············································································111
2) 주식회사의 운영 원리 ···································································111
3) 공장중개 실무상 시사점 ·······························································113
6. 주식회사의 기본 요소 ································································· 114
1) 자본금 ·····························································································114
2) 주식 ································································································115
3) 주주의 유한책임 ············································································115
7. 주식회사의 의사결정 구조 ·························································· 116
1) 의사결정 구조의 의의 ···································································116
2) 주주총회 ·························································································117
3) 이사회와 이사 ················································································117
4) 대표이사 ·························································································118
5) 감사 ································································································119
제2장 기업의 공장담보 법적 구조 ·············································121
제1절 기업의 주요 담보 방식 ···················································· 121
I. 기업 담보제도의 개념 ····································································· 121
II. 기업 동산담보제도의 종류 ···························································· 121
제2절 공장저당법상 담보제도 ···················································· 123
I. 공장재단저당과 협의의 공장저당의 구별 ····································· 123
II. 공장재단저당제도 ··········································································· 124
1. 공장재단저당의 개념 ··································································· 124
2. 제도의 도입 배경과 효과 ··························································· 124
3. 공장재단의 구성 ·········································································· 124
4. 공장재단의 설정 범위 ································································· 125
5. 공장재단저당권의 효력 ······························································· 125
6. 실무상 시사점 ·············································································· 126
III. 협의의 공장저당제도 ····································································· 126
1. 협의의 공장저당의 개념 ····························································· 126
2. 제도의 배경과 효과 ····································································· 127
3. 저당 목적물의 범위 ····································································· 127
4. 협의의 공장저당권의 효력 ·························································· 127
5. 일반저당권과의 변경 ··································································· 128
제3절 동산채권담보법상 담보와 동산양도담보 ························ 128
I. 동산담보권과 양도담보권의 관계 ·················································· 128
II. 동산담보권등기제도 ······································································· 129
1. 동산담보권의 의의 ······································································ 129
2. 제도의 도입 배경 ········································································ 129
3. 담보권설정자 및 담보목적물 ······················································ 129
4. 동산담보권의 효력 ······································································ 130
5. 담보권의 소멸과 존속기간 ·························································· 130
6. 동산담보권 등기현황 ··································································· 130
III. 동산양도담보계약 ·········································································· 131
1. 동산양도담보계약의 개념 ··························································· 131
2. 동산양도담보의 효과 ··································································· 131
3. 계약 목적물의 법적 구성 ··························································· 132
4. 동산양도담보계약의 법적 효력 ·················································· 132
5. 동산양도담보의 공시방법 ··························································· 132
제3장 기업의 유형 자산평가와 재무분석 ··································133
제1절 공장 부동산과 동산의 평가 ············································ 133
I. 공장 부동산의 평가 ········································································ 133
II. 공장 동산의 평가 ··········································································· 133
III. 공장 거래에 포함되는 주요 동산 ················································ 134
1. 동산 거래의 중요성 ····································································· 134
2. 전기시설 ······················································································· 135
1) 수변전설비 ·····················································································135
2) 전기배분전반 ··················································································136
3. 이동·운반시설 ·············································································· 136
1) 크레인 ·····························································································136
2) 기타 이동·운반시설 ·····································································136
4. 생산 및 환경시설 ········································································ 137
1) 생산시설 ·························································································137
2) 환경시설 ·························································································137
제2절 기업회계의 이해와 분석 ·················································· 138
I. 기업회계 이해의 필요성 ································································· 138
II. 재무제표의 이해 ············································································· 138
1. 재무제표의 의의 ·········································································· 138
2. 재무제표의 구성 ·········································································· 139
3. 주요 재무제표의 기본 이해 ························································ 140
1) 재무상태표 ·····················································································140
2) 손익계산서 ·····················································································140
3) 현금흐름표 ·····················································································140
4. 재무제표의 입수 ·········································································· 141
1) 금융감독원 전자공시시스템(DART) ···········································141
2) 국세청 표준재무제표 ·····································································141
3) 회계사무소를 통한 재무제표 입수 ···············································142
III. 재무제표의 분석 ············································································ 142
제3편 공장중개 실무를 위한 정부 지원제도의 활용 ······ 145
제1장 부담금 감면제도 ································································147
제1절 창업기업의 부담금 감면제도 ··········································· 148
I. 의의 ·································································································· 148
II. 창업기업의 부담금 면제 ································································ 149
1. 공장설립계획 승인 창업기업 면제 ············································· 149
2. 지식서비스업 창업기업 면제 ······················································ 149
3. 제조업 창업기업 면제 ································································· 151
제2절 소기업의