법무법인[유] 지평 || [해외업무 논단_말레이시아] 우리나라 건설업의 대 말레이시아 진출 시 우선적 고려 사항

법률정보|칼럼

[해외업무 논단_말레이시아] 우리나라 건설업의 대 말레이시아 진출 시 우선적 고려 사항

2014.03.26

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<p>우리나라 기업의 대 말레이시아 투자 관련 초기 자문에 있어서 가장 자주 접하는 질문은 말레이시아에서의 사업활동을 위해 법인(locally incorporated company)을 설립해야 하는지, 혹은 지점(Branch)을 개설해야 하는지 여부입니다. 이에 대한 판단은 투자자의 말레이시아에서의 사업 계획에 따라 달라질 수 있습니다.<br />
<br />
지점 개설의 경우, Ministry of International Trade and Industry("MITI")의 Domestic Trade Division으로부터 사전 승인을 득해야 하며, Registrar of Companies(회사등기소)에 등록을 완료해야 합니다. 한편, MITI의 실무적 입장은 외국투자가가 말레이시아에서 사업을 영위하고자 한다면 법인을 설립하여 사업할 것을 권장하고 있으며 실무적으로는 정부나 관급 공사를 수주한 외국기업이 아닌 이상 지점 개설 허가를 하지 않고 있으므로 건설업 진출의 경우 이 점을 유의해야 합니다.<br />
<br />
세무적 측면을 살펴보면 외국인 투자기업의 법인세는 25%이며 외국회사의 지점의 경우에도 말레이시아에서 파생되는 소득에 대해 25%의 법인소득세율이 적용되며, 지점송금세(Branch remittance tax)는 없습니다.<br />
<br />
따라서 단발성 프로젝트 참여가 아닌 지속적인 말레이시아에서의 사업을 영위하기 위해서는 법인을 설립해야 할 것으로 판단됩니다.<br />
<br />
2009년 총리령에 따라 말레이시아 국가전략산업을 제외한 대부분의 업종에 외국인의 100% 단독 투자("100%외투법인")가 가능해졌으나 실무적으로는 정부기관, 공기업 및 관급공사에 100%외투법인이 입찰에 참여하는 것은 매우 어렵거나 무의미한 것으로 알려져 있습니다.<br />
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<div align="center">
<table border="0" cellpadding="0" cellspacing="0" class="MsoTableColorfulList" style="border-collapse: collapse; mso-yfti-tbllook: 1184; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt;">
	<tbody>
		<tr style="height: 25.6pt; mso-yfti-irow: -1; mso-yfti-firstrow: yes;">
			<td style="background: rgb(54, 95, 145); border-width: 0px 1.5pt 1.5pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); padding: 0cm 5.4pt; width: 97.2pt; height: 25.6pt; mso-border-bottom-themecolor: background1; mso-border-right-themecolor: background1; mso-background-themecolor: accent1; mso-background-themeshade: 191;" width="130">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal; mso-yfti-cnfc: 5;"><b><span style="color: white; mso-themecolor: background1;">등급<span lang="EN-US"></span></span></b></div>
			</td>
			<td style="background: rgb(54, 95, 145); border-width: 0px 1.5pt 1.5pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) white white rgb(0, 0, 0); padding: 0cm 5.4pt; width: 187.8pt; height: 25.6pt; mso-border-bottom-themecolor: background1; mso-border-right-themecolor: background1; mso-background-themecolor: accent1; mso-background-themeshade: 191; mso-border-left-alt: solid white 1.5pt; mso-border-left-themecolor: background1;" width="250">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal; mso-yfti-cnfc: 1;"><b><span style="color: white; mso-themecolor: background1;">최소 납입자본금<span lang="EN-US">(RM)</span></span></b></div>
			</td>
			<td style="background: rgb(54, 95, 145); border-width: 0px 0px 1.5pt; border-style: none none solid; border-color: rgb(0, 0, 0) rgb(0, 0, 0) white; padding: 0cm 5.4pt; width: 187.85pt; height: 25.6pt; mso-border-bottom-themecolor: background1; mso-background-themecolor: accent1; mso-background-themeshade: 191; mso-border-left-alt: solid white 1.5pt; mso-border-left-themecolor: background1;" width="250">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal; mso-yfti-cnfc: 1;"><b><span style="color: white; mso-themecolor: background1;">수주 가능 금액<span lang="EN-US">(RM)</span></span></b></div>
			</td>
		</tr>
		<tr style="height: 21.6pt; mso-yfti-irow: 0;">
			<td style="background: rgb(204, 204, 204); border-width: 0px 1.5pt 0px 0px; border-style: none solid none none; border-color: rgb(0, 0, 0) white rgb(0, 0, 0) rgb(0, 0, 0); padding: 0cm 5.4pt; width: 97.2pt; height: 21.6pt; mso-border-right-themecolor: background1; mso-background-themecolor: text1; mso-background-themetint: 51;" width="130">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal; mso-yfti-cnfc: 68;"><b><span lang="EN-US" style="color: black; mso-themecolor: text1;">G7</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; mso-themecolor: text1;"></span></b></div>
			</td>
			<td style="background: rgb(204, 204, 204); border-width: 0px 1.5pt 0px 0px; border-style: none solid none none; border-color: rgb(0, 0, 0) white rgb(0, 0, 0) rgb(0, 0, 0); padding: 0cm 5.4pt; width: 187.8pt; height: 21.6pt; mso-border-right-themecolor: background1; mso-background-themecolor: text1; mso-border-left-alt: solid white 1.5pt; mso-border-left-themecolor: background1; mso-background-themetint: 51;" width="250">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal; mso-yfti-cnfc: 64;"><span lang="EN-US" style="color: black; mso-themecolor: text1; mso-bidi-font-weight: bold;">750,000</span></div>
			</td>
			<td style="background: rgb(204, 204, 204); padding: 0cm 5.4pt; border: 0px rgb(0, 0, 0); border-image: none; width: 187.85pt; height: 21.6pt; mso-background-themecolor: text1; mso-border-left-alt: solid white 1.5pt; mso-border-left-themecolor: background1; mso-background-themetint: 51;" width="250">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal; mso-yfti-cnfc: 64;"><span style="color: black; mso-themecolor: text1; mso-bidi-font-weight: bold;">제한 없음<span lang="EN-US"></span></span></div>
			</td>
		</tr>
		<tr style="height: 21.6pt; mso-yfti-irow: 1;">
			<td style="background: rgb(230, 230, 230); border-width: 0px 1.5pt 0px 0px; border-style: none solid none none; border-color: rgb(0, 0, 0) white rgb(0, 0, 0) rgb(0, 0, 0); padding: 0cm 5.4pt; width: 97.2pt; height: 21.6pt; mso-border-right-themecolor: background1; mso-background-themecolor: text1; mso-background-themetint: 25;" width="130">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal; mso-yfti-cnfc: 4;"><b><span lang="EN-US" style="color: black; mso-themecolor: text1;">G6</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; mso-themecolor: text1;"></span></b></div>
			</td>
			<td style="background: rgb(230, 230, 230); border-width: 0px 1.5pt 0px 0px; border-style: none solid none none; border-color: rgb(0, 0, 0) white rgb(0, 0, 0) rgb(0, 0, 0); padding: 0cm 5.4pt; width: 187.8pt; height: 21.6pt; mso-border-right-themecolor: background1; mso-background-themecolor: text1; mso-border-left-alt: solid white 1.5pt; mso-border-left-themecolor: background1; mso-background-themetint: 25;" width="250">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal;"><span lang="EN-US" style="color: black; mso-themecolor: text1; mso-bidi-font-weight: bold;">500,000</span></div>
			</td>
			<td style="background: rgb(230, 230, 230); padding: 0cm 5.4pt; border: 0px rgb(0, 0, 0); border-image: none; width: 187.85pt; height: 21.6pt; mso-background-themecolor: text1; mso-border-left-alt: solid white 1.5pt; mso-border-left-themecolor: background1; mso-background-themetint: 25;" width="250">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal;"><span lang="EN-US" style="color: black; mso-themecolor: text1; mso-bidi-font-weight: bold;">10,000,000 </span><span style="color: black; mso-themecolor: text1; mso-bidi-font-weight: bold;">이하<span lang="EN-US"></span></span></div>
			</td>
		</tr>
		<tr style="height: 21.6pt; mso-yfti-irow: 2;">
			<td style="background: rgb(204, 204, 204); border-width: 0px 1.5pt 0px 0px; border-style: none solid none none; border-color: rgb(0, 0, 0) white rgb(0, 0, 0) rgb(0, 0, 0); padding: 0cm 5.4pt; width: 97.2pt; height: 21.6pt; mso-border-right-themecolor: background1; mso-background-themecolor: text1; mso-background-themetint: 51;" width="130">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal; mso-yfti-cnfc: 68;"><b><span lang="EN-US" style="color: black; mso-themecolor: text1;">G5</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; mso-themecolor: text1;"></span></b></div>
			</td>
			<td style="background: rgb(204, 204, 204); border-width: 0px 1.5pt 0px 0px; border-style: none solid none none; border-color: rgb(0, 0, 0) white rgb(0, 0, 0) rgb(0, 0, 0); padding: 0cm 5.4pt; width: 187.8pt; height: 21.6pt; mso-border-right-themecolor: background1; mso-background-themecolor: text1; mso-border-left-alt: solid white 1.5pt; mso-border-left-themecolor: background1; mso-background-themetint: 51;" width="250">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal; mso-yfti-cnfc: 64;"><span lang="EN-US" style="color: black; mso-themecolor: text1; mso-bidi-font-weight: bold;">250,000</span></div>
			</td>
			<td style="background: rgb(204, 204, 204); padding: 0cm 5.4pt; border: 0px rgb(0, 0, 0); border-image: none; width: 187.85pt; height: 21.6pt; mso-background-themecolor: text1; mso-border-left-alt: solid white 1.5pt; mso-border-left-themecolor: background1; mso-background-themetint: 51;" width="250">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal; mso-yfti-cnfc: 64;"><span lang="EN-US" style="color: black; mso-themecolor: text1; mso-bidi-font-weight: bold;">5,000,000 </span><span style="color: black; mso-themecolor: text1; mso-bidi-font-weight: bold;">이하<span lang="EN-US"></span></span></div>
			</td>
		</tr>
		<tr style="height: 21.6pt; mso-yfti-irow: 3;">
			<td style="background: rgb(230, 230, 230); border-width: 0px 1.5pt 0px 0px; border-style: none solid none none; border-color: rgb(0, 0, 0) white rgb(0, 0, 0) rgb(0, 0, 0); padding: 0cm 5.4pt; width: 97.2pt; height: 21.6pt; mso-border-right-themecolor: background1; mso-background-themecolor: text1; mso-background-themetint: 25;" width="130">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal; mso-yfti-cnfc: 4;"><b><span lang="EN-US" style="color: black; mso-themecolor: text1;">G4</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; mso-themecolor: text1;"></span></b></div>
			</td>
			<td style="background: rgb(230, 230, 230); border-width: 0px 1.5pt 0px 0px; border-style: none solid none none; border-color: rgb(0, 0, 0) white rgb(0, 0, 0) rgb(0, 0, 0); padding: 0cm 5.4pt; width: 187.8pt; height: 21.6pt; mso-border-right-themecolor: background1; mso-background-themecolor: text1; mso-border-left-alt: solid white 1.5pt; mso-border-left-themecolor: background1; mso-background-themetint: 25;" width="250">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal;"><span lang="EN-US" style="color: black; mso-themecolor: text1; mso-bidi-font-weight: bold;">150,000</span></div>
			</td>
			<td style="background: rgb(230, 230, 230); padding: 0cm 5.4pt; border: 0px rgb(0, 0, 0); border-image: none; width: 187.85pt; height: 21.6pt; mso-background-themecolor: text1; mso-border-left-alt: solid white 1.5pt; mso-border-left-themecolor: background1; mso-background-themetint: 25;" width="250">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal;"><span lang="EN-US" style="color: black; mso-themecolor: text1; mso-bidi-font-weight: bold;">3,000,000 </span><span style="color: black; mso-themecolor: text1; mso-bidi-font-weight: bold;">이하<span lang="EN-US"></span></span></div>
			</td>
		</tr>
		<tr style="height: 21.6pt; mso-yfti-irow: 4;">
			<td style="background: rgb(204, 204, 204); border-width: 0px 1.5pt 0px 0px; border-style: none solid none none; border-color: rgb(0, 0, 0) white rgb(0, 0, 0) rgb(0, 0, 0); padding: 0cm 5.4pt; width: 97.2pt; height: 21.6pt; mso-border-right-themecolor: background1; mso-background-themecolor: text1; mso-background-themetint: 51;" width="130">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal; mso-yfti-cnfc: 68;"><b><span lang="EN-US" style="color: black; mso-themecolor: text1;">G3</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; mso-themecolor: text1;"></span></b></div>
			</td>
			<td style="background: rgb(204, 204, 204); border-width: 0px 1.5pt 0px 0px; border-style: none solid none none; border-color: rgb(0, 0, 0) white rgb(0, 0, 0) rgb(0, 0, 0); padding: 0cm 5.4pt; width: 187.8pt; height: 21.6pt; mso-border-right-themecolor: background1; mso-background-themecolor: text1; mso-border-left-alt: solid white 1.5pt; mso-border-left-themecolor: background1; mso-background-themetint: 51;" width="250">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal; mso-yfti-cnfc: 64;"><span lang="EN-US" style="color: black; mso-themecolor: text1; mso-bidi-font-weight: bold;">50,000</span></div>
			</td>
			<td style="background: rgb(204, 204, 204); padding: 0cm 5.4pt; border: 0px rgb(0, 0, 0); border-image: none; width: 187.85pt; height: 21.6pt; mso-background-themecolor: text1; mso-border-left-alt: solid white 1.5pt; mso-border-left-themecolor: background1; mso-background-themetint: 51;" width="250">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal; mso-yfti-cnfc: 64;"><span lang="EN-US" style="color: black; mso-themecolor: text1; mso-bidi-font-weight: bold;">1,000,000 </span><span style="color: black; mso-themecolor: text1; mso-bidi-font-weight: bold;">이하<span lang="EN-US"></span></span></div>
			</td>
		</tr>
		<tr style="height: 21.6pt; mso-yfti-irow: 5;">
			<td style="background: rgb(230, 230, 230); border-width: 0px 1.5pt 0px 0px; border-style: none solid none none; border-color: rgb(0, 0, 0) white rgb(0, 0, 0) rgb(0, 0, 0); padding: 0cm 5.4pt; width: 97.2pt; height: 21.6pt; mso-border-right-themecolor: background1; mso-background-themecolor: text1; mso-background-themetint: 25;" width="130">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal; mso-yfti-cnfc: 4;"><b><span lang="EN-US" style="color: black; mso-themecolor: text1;">G2</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; mso-themecolor: text1;"></span></b></div>
			</td>
			<td style="background: rgb(230, 230, 230); border-width: 0px 1.5pt 0px 0px; border-style: none solid none none; border-color: rgb(0, 0, 0) white rgb(0, 0, 0) rgb(0, 0, 0); padding: 0cm 5.4pt; width: 187.8pt; height: 21.6pt; mso-border-right-themecolor: background1; mso-background-themecolor: text1; mso-border-left-alt: solid white 1.5pt; mso-border-left-themecolor: background1; mso-background-themetint: 25;" width="250">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal;"><span lang="EN-US" style="color: black; mso-themecolor: text1; mso-bidi-font-weight: bold;">25,000</span></div>
			</td>
			<td style="background: rgb(230, 230, 230); padding: 0cm 5.4pt; border: 0px rgb(0, 0, 0); border-image: none; width: 187.85pt; height: 21.6pt; mso-background-themecolor: text1; mso-border-left-alt: solid white 1.5pt; mso-border-left-themecolor: background1; mso-background-themetint: 25;" width="250">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal;"><span lang="EN-US" style="color: black; mso-themecolor: text1; mso-bidi-font-weight: bold;">500,000 </span><span style="color: black; mso-themecolor: text1; mso-bidi-font-weight: bold;">이하<span lang="EN-US"></span></span></div>
			</td>
		</tr>
		<tr style="height: 21.6pt; mso-yfti-irow: 6; mso-yfti-lastrow: yes;">
			<td style="background: rgb(204, 204, 204); border-width: 0px 1.5pt 0px 0px; border-style: none solid none none; border-color: rgb(0, 0, 0) white rgb(0, 0, 0) rgb(0, 0, 0); padding: 0cm 5.4pt; width: 97.2pt; height: 21.6pt; mso-border-right-themecolor: background1; mso-background-themecolor: text1; mso-background-themetint: 51;" width="130">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal; mso-yfti-cnfc: 68;"><b><span lang="EN-US" style="color: black; mso-themecolor: text1;">G1</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: black; mso-themecolor: text1;"></span></b></div>
			</td>
			<td style="background: rgb(204, 204, 204); border-width: 0px 1.5pt 0px 0px; border-style: none solid none none; border-color: rgb(0, 0, 0) white rgb(0, 0, 0) rgb(0, 0, 0); padding: 0cm 5.4pt; width: 187.8pt; height: 21.6pt; mso-border-right-themecolor: background1; mso-background-themecolor: text1; mso-border-left-alt: solid white 1.5pt; mso-border-left-themecolor: background1; mso-background-themetint: 51;" width="250">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal; mso-yfti-cnfc: 64;"><span lang="EN-US" style="color: black; mso-themecolor: text1; mso-bidi-font-weight: bold;">5,000</span></div>
			</td>
			<td style="background: rgb(204, 204, 204); padding: 0cm 5.4pt; border: 0px rgb(0, 0, 0); border-image: none; width: 187.85pt; height: 21.6pt; mso-background-themecolor: text1; mso-border-left-alt: solid white 1.5pt; mso-border-left-themecolor: background1; mso-background-themetint: 51;" width="250">
			<div align="center" class="MsoNormal" style="margin: 0cm 0cm 0pt; text-align: center; line-height: normal; mso-yfti-cnfc: 64;"><span lang="EN-US" style="color: black; mso-themecolor: text1; mso-bidi-font-weight: bold;">200,000 </span><span style="color: black; mso-themecolor: text1; mso-bidi-font-weight: bold;">이하<span lang="EN-US"></span></span></div>
			</td>
		</tr>
	</tbody>
</table>
</div>
</div>

<div align="justify" style="line-height: 150%;"><br />
그런데 G5 이상의 상위등급 면허를 발급받기 위해서는 사실상 말레이시아계 지분이 과반수 이상이어야 하는 것으로 알려져 있습니다(명문 규정이 아닌 관련 기관의 관행상 심사기준임).<br />
<br />
결론적으로 앞서 언급한 실무적인 관점들을 포함한 관련 법제 및 실무적 관행에 대해 면밀히 검토하고 이를 충분히 반영한 진출 전략을 수립해야 할 것입니다.<br />
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한승혁 호주변호사ㆍ말레이시아팀 팀장</div>

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