주식회사 등의 외부감사에 관한 법률 시행령 일부개정이 바꾸는 신고포상금과 과징금 기준: 제33조 포상금 상한 폐지와 별표 1 정비

무엇이 바뀌었나

The reason for amendment in the original text at the National Law Information Center is stated to be to improve the report reward system, including abolishing the payment ceiling so that a reward can be paid in consideration of the amount of penalty surcharges collected, etc., in order to raise incentives to report unfair practices related to a company's accounting information; to change the criteria for increasing penalty surcharges for violation acts spanning two or more business years; and to broaden the scope for calculating the base amount of penalty surcharges on company-related persons.

Article 33 (1) previously provided that, within four months from the date on which the Securities and Futures Commission resolved that the reported act constituted a violation (except where special circumstances exist), it “shall deliberate and resolve” whether to pay a reward and the amount of the reward, within a range of KRW 1 billion, in consideration of the importance of the violation, the degree of contribution, etc.; and the latter part provided that the Financial Services Commission shall make payment within one month from the date of that deliberation and resolution. After the amendment, it was changed so that the Commission “may pay a reward” in consideration of “the content of the report, the amount of penalty surcharges collected through such report, and” the degree of contribution, etc., and the latter part was deleted. The matters entrusted to the Financial Services Commission by paragraph (2) of the same Article were broadened from “payment criteria” to “timing, Procedure, and criteria for payment” (quotations are translated with notation corrected).

Table 1, which has no provision number, was also amended. The latter part of subparagraph 1 requires that the continuity of the violation be considered in cases of mitigation, exemption, or increase, and permits an increase, for violation acts occurring across two or more business years, within a range not exceeding the sum of the base penalty surcharges for each business year. Item (na) of subparagraph 2 broadens the base amount for a company-related person to all economic benefits received, or to be received, from the company (including other companies belonging to the same consolidated financial statement preparation subject), and provides that where it is difficult to calculate this objectively, an amount determined by the Financial Services Commission in consideration of the degree and method of the violation, etc. shall apply. Since the Table is not a provision, only Article 33 was entered in articles.

Article 2 of the Addenda provides that, for violation acts spanning multiple business years that have not been completed as of the time this Decree takes effect, the amended provisions of Table 1, subparagraph 1, latter part, shall apply starting from the business year commencing after the enforcement; and Article 3 of the Addenda provides that the former provisions shall apply to rewards for reports received before the enforcement, except that if the reporter so requests, the amended provisions of Article 33 (1) may be followed.

조문으로 확인할 것

The materials confirmed are the reason for enactment and amendment and the amended text at the original link (https://www.law.go.kr/LSW/lsInfoP.do?lsiSeq=286317), the comparison table of old and new provisions of the same statute (compared with the former Presidential Decree No. 35535), and the current Article 33, reopened on 2026-10-16 through the Korean-language address of the National Law Information Center (effective May 26, 2026). Both paragraphs of the current Article 33 bear the notation of amendment dated May 26, 2026.

Article 33 (1) was changed from the mandatory language “shall” to the language “may”, and the four-month deliberation period and the one-month payment period were removed from the body. Now that the timing and Procedure of payment are matters determined by the Financial Services Commission under paragraph (2), the two paragraphs must be read together. Those Financial Services Commission rules were not opened on this occasion.

The changes to Table 1 were confirmed only from the wording contained in the amended text, and the Table 1 file itself and the body of Article 28 (1) and (5) of the Act cited by Article 33 (1) were not opened. Accordingly, this note does not determine the relationship with the reward requirements prescribed by the upper-level statute.

입법에 묻는 것

The ceiling was abolished and “the amount of penalty surcharges collected” was added as a consideration, but the Enforcement Decree does not provide when and by what criteria the reward determination is to be made where penalty surcharges have not yet been collected or where collection is difficult. How does leaving the timing of payment to the Financial Services Commission fit with the reason for amendment, which seeks to raise incentives to report?

The former obligation to deliberate and resolve within four months disappeared, and payment was changed to discretionary language. Where the decision is delayed or where it is decided not to pay, on what grounds can the reporter raise an objection, and is there a plan to provide for that route separately in subordinate regulations?

Item (na) of Table 1, subparagraph 2 includes in the base amount even benefits received from another company belonging to the same consolidated financial statement preparation subject, and where calculation is difficult, an amount determined by the Financial Services Commission applies. How does the scope of entrusting to a subordinate public notice the criteria for determining the amount of penalty surcharges harmonize with the predictability of the person subject to disposition? By when and in what manner must the reporter's request for election under Article 3 of the Addenda be made?

다시 볼 조건

If the Financial Services Commission determines, or amends and discloses, the timing, Procedure, and criteria for reward payment under Article 33 (2), or determines the amount standard under Table 1, subparagraph 2, item (na), this note will be rewritten. At that time, the original text of the relevant provisions will be opened, and the timing of payment and the objection Procedure will be compared against the provisions.

If the reporting and reward provisions or the penalty surcharge provisions of the upper-level statute are amended, or if the first increase case for a business year commencing after enforcement under Article 2 of the Addenda is disclosed, the scope of application of Table 1, subparagraph 1, latter part, will be reconfirmed.