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법률상담 | 사업체 매매 법률상식 (5)

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작성자 김흥수 작성일2010-12-22 08:55 조회2,761회 댓글3건

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사업체의 가격은 어떻게 결정 될까. 특별한 기준은 없다. 매매가격을 결정하는데 고려해야 할 법조항도 없다. 순전히 매수인의 책임하에 결정이 된다. 통상 통용되는 말이 있다. ‘사업이 잘되는 사업은 비싸고, 수입이 미미한 사업은 싸다’는 것이다.

하지만, 시장에서 흔히 사용하는 방법이 하나 있다. 총매출액 (Turnover) 에서 총비용을 공제한 금액인 순이익금을 기준으로 결정한다는 것이다. 연 순이익금의 몇배로 사고 팔자라고 쌍방간에 합의한다. 매도자와 매수자간 흥정에 의해서 결정이 된다는 것이다.

그렇다면, 사업체의 연간 매출액을 어떻게 알 수 있을까. 일반적으로 매도자가 계약시 매수인에게 제공한다. 이부문에서 매수자가 주의를 기우려야 한다. 주어진 내용이 정확한 자료인지를 확인해야 한다. 회계사가 공증한 것인지 등이다.


매출액 내용을 제공하지 않는다면, 매도자에게 요구하면 된다. 매수인 또는 매수인의 변호사가 매도인 또는 매도인의 변호사에게 요청하면 된다.

이외에 매수자가 매출액을 확인할 수 있는 방법 중에서 중요한 것이 하나 있다. 사업체의 판매 현황을 현장에서 확인해 보겠다 (due diligence) 고 매도자에게 요청하는 것이다. 결정하기 나름이지만 1-2 주의 기간을 주기도 한다. 거절하는 매도자도 있으나 대부분 Due diligence 로 일정 기간을 준다. 이기간을 매수자가 잘 활용하면 매수하고자 하는 사업체의 현황을 파악할 수 있다.

그런데, 사업체의 Turnover가 내용과 틀리다면 어떻게 해야 할까. 잔금을 치루기 전에 계약을 해지하던지 매매가격을 조정할 수 밖에 없다. 손해를 보고 사업체를 인수할 수는 없는 것이기 때문이다. 계약을 해지한다면 보증금도 돌려 받아야 한다. 이와 같은 안전 장치를 어떻게 마련해야 할 까.

필자의 법률상식을 매주 꼼꼼히 읽은 독자라면, 다음의 내용을 기억할 것이다. 사업체 매매 계약서를 포함하여 REIQ에서 제공하는 여러 종류의 정형화된 계약서가 있다. 하지만, 아무리 정형화 되어 있는 계약 내용이라도 특약 조항 (Special Conditions) 에 내용을 변경, 추가 또는 삭제할 수 있다.
특약 조항에 추가하여 안전장치를 마련하면 된다.

이와 같이 여러가지 고려해야 할 사항들이 있다. 전문 변호사의 조언이 요구된다. 다음주에도 사업체 매매에 관한 법적인 문제를 계속해서 알아 보도록 한다.

(상기 내용은 일반적인 법률 상식 안내문이며 본 법률사무소는 이에대한 법적 책임을 지지 않습니다.)

자료제공: 변호사 김흥수 - FAES & CO.LAWYERS
주소: Level 5, 33 Elkhorn Avenue, Gold Coast, Qld4217
Tel: (07) 5538 8852
Fax: (07) 5538 8851

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