법률상담 | 변호사 이계원의 생활법률 (비즈니스 매매; Due diligence)

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작성자 이계원 작성일2009-07-22 00:00 조회2,722회 댓글3건

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이번 주는 비즈니스 매매에서 매우 중요한 Due diligence에 대한 설명을 드리도록 하겠습니다. Due
diligence는 사업체를 인수하는 이해당사자가 계약 후 Due diligence기간 중 사전 실사를 통하여 계약
을 계속할 것인가 중도하고 계약금을 돌려받을 것인가를 결정하는 비즈니스 매매상 매우 중요한 부분
을 차지하는 과정입니다.

Due diligence는 계약법상에서 ' Condition precedent to agreement'라는 성격을 가지고 매입자의 권
리를 보호합니다. 즉 다시 설명하자면 Due diligence기간에 매입자가 만족한 실사를 마칠 경우 계약의
성립이 되며 그 이후로 해당 계약서는 법적인 구속력을 갖게 된다는 법논리 입니다. 실사 기간 중에는
매입자는 매도자의 공개된 정보 즉 회계자료, 사업 Licence, 채권채무 관계, 자산실사, 하도급 계약서
지적재산권 등의 증빙 등, 을 바탕으로 판단을 하게 되는데 계약 전 매매중개업자가 제시한 자료와 비
교하여 정밀 실사를 하게 됩니다.

보통 계약이 이루어짐과 동시에 계약금을 지불하는데 만일 상기의 Due diligence기간 중 실사결과가
만족스럽지 못할 경우 계약을 종료시키고 계약금을 반환 받게 됩니다. 그러므로 중개업자가 제시한 사
전자료가 매우 과장되고 허위사실이 있어 매입자가 유도되었다면 매도자는 공정거래법의 Misleading
Deceptive Conduct ( TPA section 52)에 적용되어 매입자로부터 손해배상을 청구 받을 수도 있습니다.

Due diligence기간 안에 매입자는 상기의 회계자료의 실사를 중심으로 이루어 지나 매입자가 해당 거
래상 중요시 하는 부분을 계약서에 명시하여 실사내용에 추가해야 할것입니다. 가령 어떠한 산업에 있
어 특정 Licence는 사업을 영위하는데 필수 불가결한 조건이라면 Licence의 양수나 획득은 Due
diligence기간에 반드시 점검해야할 사항일 것입니다.

Due diligence기간이 만료되고 매입자의 특정한 반대의견이 없을 경우 계약은 법적구속력의 요건을 갖
추게 됩니다. 즉 다시 말하면 Settlement의 위해 계속 진행되고 계약은 Unconditional ( 무조건적인
Settlement) 예치금은 반환금지의 성격으로 바뀌게 됩니다. 그러나 매입자가 특약사항에 ' Subject to
Finance' 등의 조항을 넣었다면 그러한 조건들이 추가로 충족되어야만이 계약은 Uncondutional로 될
것입니다.

Due diligence기간 중 가격의 협상이 있는 경우도 빈번합니다. 가령 어떠한 약국을 5 million에 계약
을 하였으나 실사 기간 중 자료가 원래 제시한 것과 일치하지 않아 Discount 할 수도 있겠습니다. 그
러한 경우 매입자는 가격 offer를 통해 가격을 인하하고자 하고 만일 offer가 안 받아들여 질 경우
Deposit를 반환 받고 계약을 종료하는 선택권을 가질 것입니다. 실사기간중에는 보통 회계사들의 역할
이 중요한데 계약된 가격이 실제 시장가격과 비교하여 합리적인지 혹은 그만큼 수익을 창출하는 가치
가 있는지를 판단하기 때문일 것입니다.
Disclaimer: 상기내용에 대하여 어떠한 법률적인 책임을 지지 않습니다.
자료제공; 변호사 이 계원

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