{"id":146174,"date":"2019-09-16T12:56:15","date_gmt":"2019-09-16T04:56:15","guid":{"rendered":"https:\/\/law.asia\/?p=146174"},"modified":"2019-10-08T11:57:12","modified_gmt":"2019-10-08T03:57:12","slug":"%ea%b0%90%ec%82%ac%ec%9d%b8%ec%9d%98-%ec%97%ad%ed%95%a0-2","status":"publish","type":"post","link":"https:\/\/law-asia.visibleone.dev\/ko\/%ea%b0%90%ec%82%ac%ec%9d%b8%ec%9d%98-%ec%97%ad%ed%95%a0-2\/","title":{"rendered":"\uac10\uc0ac\uc778\uc5d0 \ub300\ud55c \uac10\uc0ac: \uc9c4\ud654\ud558\ub294 \uac10\uc0ac\uc778\uc758 \uc5ed\ud560"},"content":{"rendered":"

\uc0ac\ud2f0\uc554(Satyam)\uacfc IL&FS \uc0ac\ud0dc \ubc0f \ucd5c\uadfc \ub9b4\ub77c\uc774\uc5b8\uc2a4 \uce90\ud53c\ud0c8(Reliance Capital)\uc758 \uac10\uc0ac \ub2f4\ub2f9\uc790 \uc0ac\ud1f4 \ub4f1 \uc5f0\uc774\uc740 \uc778\ub3c4 \uad6d\ub0b4 \uae30\uc5c5\ub4e4\uc758 \ud68c\uacc4 \ubd80\uc815 \uc0ac\uac74 \uc5f0\ub8e8\ub85c \uc778\ud574 \uac10\uc0ac\uc778\uacfc \uc0ac\uc678\uc774\uc0ac, \uc2e0\uc6a9\ud3c9\uac00\uae30\uad00 \ub4f1 \uae30\uc5c5 \uac70\ubc84\ub10c\uc2a4 \uac10\ub3c5 \uad00\ub828 \uc5ed\ud560\uc5d0 \ub300\ud574 \ub354\uc6b1 \uc5c4\uc911\ud55c \uac80\ud1a0\uac00 \uc774\ub904\uc9c0\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ud68c\uacc4 \uac10\uc0ac\uc758 \uacf5\uc815\uc131\uacfc \ud22c\uba85\uc131\uc744 \ubcf4\uc7a5\ud558\ub294 \uac83\uc740 \uad81\uadf9\uc801\uc73c\ub85c\ub294 \ud68c\uc0ac \uacbd\uc601\uc9c4\uc758 \ucc45\uc784\uc774\uae30\ub294 \ud558\ub098, \uac10\uc0ac\uc778 \ub610\ud55c \ud68c\uacc4\uc758 \uc815\ud655\uc131\uacfc \uc2e0\ub8b0\uc131 \ud3c9\uac00\uc5d0\uc11c \uc8fc\uc694\ud55c \uc5ed\ud560\uc744 \uc218\ud589\ud569\ub2c8\ub2e4.<\/p>\n

\"auditors\"
\uc790\uadf8\ub9ac\ud2f0 \ubaa8\ud558\ud0c0<\/strong>
\ud30c\ud2b8\ub108
S&R Associates<\/figcaption><\/figure>\n

\uac10\uc0ac\uc778\uacfc \uae30\uc5c5\uc740 \uc7a0\uc7ac\uc801\uc73c\ub85c \uc774\ud574\uad00\uacc4\uac00 \uc0c1\ucda9\ud569\ub2c8\ub2e4. \ud2b9\ud788 \uac10\uc0ac\uc778\uc774 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \uae30\uc5c5\uc5d0 \uac10\uc0ac \uc11c\ube44\uc2a4\ubcf4\ub2e4 \uc218\uc775\ub960\uc774 \ub192\uc740 \ube44\uac10\uc0ac \uc11c\ube44\uc2a4(NAS)\ub97c \uc81c\uacf5\ud558\ub294 \uacbd\uc6b0 \uc774\ub294 \ub3c5\ub9bd\uc131\uacfc \ub098\uc544\uac00 \uac10\uc0ac \ud488\uc9c8\uc5d0\ub3c4 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\uc2b5\ub2c8\ub2e4. 2013\ub144 \ubc1c\ud6a8\ub41c \uae30\uc5c5\ubc95\uc740 \uac10\uc0ac\uc778\uc774 \uc678\ubd80 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \uae30\uc5c5\uc5d0(\ubaa8\ud68c\uc0ac\u00b7\uc790\ud68c\uc0ac \ud3ec\ud568) \ub0b4\ubd80 \uac10\uc0ac\uc640 \ud68c\uacc4, \ud22c\uc790 \uc790\ubb38 \ubc0f \ud22c\uc790 \ubc45\ud0b9 \ub4f1\uc758 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\ub294 \uac83\uc744 \uae08\uc9c0\ud568\uc73c\ub85c\uc368 \uc774\ub7ec\ud55c \ubb38\uc81c\ub97c \uc77c\uc815 \ubd80\ubd84 \ud574\uacb0\ud558\uace0\uc790 \ud588\uc2b5\ub2c8\ub2e4. \ud558\uc9c0\ub9cc \ud68c\uacc4 \ubc95\uc778\uc758 \uacbd\uc6b0, \uc774\uc0ac\ud68c\ub098 \uc774\uc0ac\ud68c \uc18c\uc18d \uac10\uc0ac\uc704\uc6d0\ud68c\uc758 \uc2b9\uc778\uc774 \uc788\uc73c\uba74 \uc138\uae08 \ubc0f \uae30\ud0c0 \uba85\uc2dc\ub418\uc9c0 \uc54a\uc740 \ucee8\uc124\ud305 \uc11c\ube44\uc2a4\ub97c \ud3ec\ud568\ud558\ub294 \ube44\uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

\ucd5c\uadfc \ubcf4\ub3c4\uc5d0 \ub530\ub974\uba74 \uae30\uc5c5\ubd80\ub294 \ube44\uac10\uc0ac \uc5c5\ubb34 \uae08\uc9c0 \ub300\uc0c1 \ubc94\uc704\ub97c \ud655\ub300\ud558\uace0, \ube44\uac10\uc0ac \uc5c5\ubb34 \uc218\uc775\uc5d0 \uc81c\ud55c\uc744 \ub450\ub294 \ub4f1 \uad00\ub828 \uaddc\uc81c \uac15\ud654\ub97c \uace0\ub824\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

\uc0c1\uc7a5 \uae30\uc5c5 \ubc0f \ube44\uc0c1\uc7a5 \uae30\uc5c5\uc758 \uacbd\uc6b0, \uae30\uc5c5\uc758 \uc8fc\uc2dd \uc790\ubcf8, \ub9e4\ucd9c, \uc735\uc790, \uc608\uae08\uc774 \ud2b9\uc815 \uc218\uc900 \ucd08\uacfc \uc2dc \uac10\uc0ac\uc778\uc758 \ub3c5\ub9bd\uc131\uacfc \uac10\uc0ac \uc131\uacfc, \uac10\uc0ac \uc808\ucc28\uc758 \ud6a8\uc728\uc131\uc744 \uac80\ud1a0 \ubc0f \uac10\ub3c5\ud558\ub294 \uac10\uc0ac \uc704\uc6d0\ud68c\ub97c \uad6c\uc131\ud574\uc57c \ud560 \ubc95\uc801 \uc758\ubb34\uac00 \uc788\uc2b5\ub2c8\ub2e4. \uac10\uc0ac \uc704\uc6d0\ud68c\uc758 \uacfc\ubc18\uc218\ub294 \uc0ac\uc678 \uc774\uc0ac\ub85c \uad6c\uc131\ub418\uc5b4\uc57c \ud558\uba70, \uc0c1\uc7a5 \uae30\uc5c5\uc758 \uacbd\uc6b0 \ucd5c\uc18c 2\/3 \uc774\uc0c1\uc73c\ub85c \uad6c\uc131\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uac10\uc0ac \uc704\uc6d0\ud68c\ub294 \uc774\uc0ac\ud68c \ud68c\uacc4 \ubcf4\uace0 \uc804, \uae30\uc5c5\uc758 \ub0b4\ubd80 \ud1b5\uc81c \uc81c\ub3c4\uc5d0 \uad00\ud55c \uac10\uc0ac\uc778\uc758 \uc758\uacac\uc744 \uad6c\ud558\uac70\ub098 \uac10\uc0ac \ub0b4\uc6a9\uc5d0 \uad00\ud574 \ub17c\uc758\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

\"auditors\"
\ub808\uc774\ucc4c \uc774\uc2a4\ub77c\uc5d8<\/strong>
\ubcc0\ud638\uc0ac
S&R Associates<\/figcaption><\/figure>\n

\ub610\ud55c, \uc0c1\uc7a5 \uae30\uc5c5\uacfc \ub300\uaddc\ubaa8 \uacf5\uae30\uc5c5 \ubc0f \uc0ac\uae30\uc5c5\uc740 \ub0b4\ubd80 \uac10\uc0ac\uc778 \uc120\uc784 \uc758\ubb34\uac00 \uc788\uc73c\uba70, \ub0b4\ubd80 \uac10\uc0ac\uc778\uc740 \uc870\uc9c1\uc758 \uae30\ub2a5 \ubc0f \uacbd\uc601 \ud65c\ub3d9\uc744 \ub0b4\ubd80\uc801\uc73c\ub85c \uac10\uc0ac\ud574 \uc774\ub97c \uac10\uc0ac \uc704\uc6d0\ud68c\uc5d0 \ubcf4\uace0\ud574\uc57c \ud569\ub2c8\ub2e4. \uc0c1\uc7a5 \uae30\uc5c5\uc758 \uac10\uc0ac \uc704\uc6d0\ud68c\ub294 \ub0b4\ubd80 \uac10\uc0ac \uacb0\uacfc\ub97c \ud1b5\ud574 \uc0ac\uae30\ub098 \ubd80\uc815, \ub610\ub294 \ub0b4\ubd80 \ud1b5\uc81c \uc81c\ub3c4\uc758 \uc2e4\ud328 \uc758\ud639\uc774 \uc788\ub294\uc9c0\ub97c \uac80\ud1a0\ud55c \ub4a4 \uc774\uc0ac\ud68c\uc5d0 \ubcf4\uace0\ud569\ub2c8\ub2e4.<\/p>\n

\uac10\uc0ac\uc778\uc758 \uc5ed\ub7c9\uc740 \uae30\uc5c5\uc758 \uacbd\uc601\uc9c4\uc774 \uac10\uc0ac\uc778\uc758 \uc815\ubcf4 \ubc0f \uc124\uba85 \uc694\uccad\uacfc \ud68c\uacc4 \uc7a5\ubd80 \ubc0f \uae30\ub85d\uc758 \uc81c\uacf5\uc5d0 \uc5bc\ub9c8\ub098 \uc798 \ud611\uc870\ud558\ub290\ub0d0\uc5d0 \ud06c\uac8c \uc601\ud5a5\uc744 \ubc1b\uc2b5\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \uac10\uc0ac\uc758 \uc2dc\uae30 \ub54c\ubb38\uc5d0 \uacbd\uc601\uc9c4\uc758 \uc870\uce58\ub85c\ubd80\ud130 \uc774\ud574\ub2f9\uc0ac\uc790\ub97c \ubcf4\ud638\ud558\uc9c0 \ubabb\ud560 \uc218\ub3c4 \uc788\uace0, \uc0ac\uac74\uc758 \ubc1c\uc0dd \uc774\ud6c4\uc5d0\uc57c \uc774\ub97c \ubc1c\uacac\ud560 \uc218\ub3c4 \uc788\uc2b5\ub2c8\ub2e4. \uc9c4\uc815\uc73c\ub85c \ub3c5\ub9bd\uc801\uc778 \uac10\uc0ac \uc704\uc6d0\ud68c\ub294 \uc7a0\uc7ac\uc801 \uc0ac\uc548\uc744 \ucd08\ubc18\uc5d0 \uc870\uba85\ud560 \uc218 \uc788\ub294 \uc5ec\ub825\uacfc \uacac\uace0\ud55c \ub0b4\ubd80 \uac10\uc0ac \uc808\ucc28\ub97c \uac16\ucd94\uace0 \uc788\uc73c\uba70, \uc774\uc5d0 \ub530\ub77c \ud68c\uc0ac\uc758 \uacbd\uc601\uc9c4\uacfc \uc774\ud574\ub2f9\uc0ac\uc790 \uc0ac\uc774\uc758 \uac04\uadf9\uc744 \uc881\ud600\uc8fc\ub294 \uac00\uad50 \uc5ed\ud560\uc744 \uc218\ud589\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

\uae30\uc5c5\ubd80\ub294 2018\ub144 10\uc6d4 \u2018\uad6d\uac00\uae08\uc735\ubcf4\uace0\ub2f9\uad6d(NFRA)\u2019\uc744 \uc124\ub9bd\ud588\uc2b5\ub2c8\ub2e4. NFRA\ub294 \ud68c\uacc4\uac10\uc0ac \uae30\uc900 \uc900\uc218\ub97c \uac15\ud654\ud558\uba70 \uc0c1\uc7a5 \ubc0f \uae30\ud0c0 \uba85\uc2dc\ub41c \uae30\uc5c5\uc758 \uac10\uc0ac \ud488\uc9c8\uc744 \uac10\ub3c5\ud560 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \uac10\uc0ac\uc778 \ub610\ub294 \uacf5\uc778\ud68c\uacc4\uc0ac \ubc0f \ubc95\uc778\uc758 \ubd80\uc815\ud589\uc704\ub97c \uc870\uc0ac\ud560 \uad8c\ud55c\uc744 \uc9c0\ub2c8\uace0 \uc788\uc2b5\ub2c8\ub2e4. NFRA\ub294 \ubd80\uc815\ud589\uc704\ub97c \ud1b5\ud574 \uc5bb\uc740 \uc774\uc775\uc758 \ucd5c\ub300 5\ubc30\uc640 10\ubc30\ub97c \uac1c\uc778\uacfc \uae30\uc5c5\uc5d0 \uac01\uac01 \ubc8c\uae08\uc73c\ub85c \ubd80\uacfc\ud560 \uc218 \uc788\uc73c\uba70, \ud68c\uacc4 \uac10\uc0ac \uc790\uaca9\uc744 6\uac1c\uc6d4\uc5d0\uc11c \ucd5c\ub300 10\ub144\uae4c\uc9c0 \uc815\uc9c0\uc2dc\ud0ac \uc218\ub3c4 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

\ud604\uc7ac \ub378\ub9ac \uace0\ub4f1\ubc95\uc6d0\uc5d0 \uacc4\ub958 \uc911\uc778 \uccad\uc6d0\uc740 \uc774\ub7ec\ud55c NFRA\uc758 \ubd80\uc815\ud589\uc704 \uc870\uc0ac \ubc0f \ubc8c\uae08 \ubd80\uacfc \uad8c\ud55c\uc5d0 \uc774\uc758\ub97c \uc81c\uae30\ud588\uc2b5\ub2c8\ub2e4. IL&FS\uc640 \uae30\ud0c0 \uc720\uc0ac \uc0ac\uac74\uc5d0\uc11c \ubd80\uc815\ud589\uc704\uac00 \uc785\uc99d\ub420 \uacbd\uc6b0, NFRA\uac00 \uc5bc\ub9c8\ub098 \uc5c4\uc911\ud55c \ubc8c\uae08\uc744 \ubd80\uacfc\ud560\uc9c0 \uc5ec\ubd80\ub294 \uc544\uc9c1 \ubbf8\uc9c0\uc218\uc785\ub2c8\ub2e4.<\/p>\n

\uac15\ud654\ub41c \uaddc\uc81c \uac10\ub3c5 \uc218\uc900\uc744 \uace0\ub824\ud558\uace0 \ud6a8\uacfc\uc801\uc778 \uac10\uc0ac \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\uae30 \uc704\ud574 \uac10\uc0ac\uc778\uc740 \uc5c5\ubb34 \uc900\uc5c4\uc131\uc744 \ub192\uc5ec\uc57c \ud560 \uac83\uc785\ub2c8\ub2e4. \uae30\uc5c5\ubc95, \ud604\ud589 \ud68c\uacc4 \uae30\uc900\uacfc \uac10\uc0ac \uaddc\uc815 \ubc0f \uae30\uc5c5 \uba85\ub839(\ud68c\uacc4 \ubcf4\uace0\uc11c, 2016\ub144)\uc5d0 \ub530\ub77c, \uac10\uc0ac\ubcf4\uace0\uc11c\uc5d0\uc11c \uacf5\uac1c\ud574\uc57c \ud558\ub294 \uc0ac\ud56d\ub4e4\uc744 \uaddc\uc815 \uc900\uc218\ub97c \uc704\ud55c \ud615\uc2dd\uc0c1 \uc808\ucc28\ub85c\ub9cc \uc5ec\uaca8\uc11c\ub294 \uc548 \ub429\ub2c8\ub2e4. \uac10\uc0ac\uc778\uc740 \uac10\uc0ac\uc704\uc6d0\ud68c\uc640 \uc5f4\ub9b0 \uc18c\ud1b5 \ucc3d\uad6c\uac00 \uc788\uc5b4\uc57c \ud558\uba70, \uc774\ub97c \ud1b5\ud574 \ubb38\uc81c \ubc1c\uc0dd \ucd08\uae30\uc5d0 \uc704\uc6d0\ud68c\uc5d0 \ubcf4\uace0\ud558\uace0 \ub0b4\ubd80 \ud1b5\uc81c \uac15\ud654 \ubc29\uc548\uc744 \uad8c\uace0\ud560 \uc218 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/p>\n

\ub808\uc774\ucc4c \uc774\uc2a4\ub77c\uc5d8<\/em>\uc740<\/em> \ub274\ub378\ub9ac\uc640 \ubb44\ubc14\uc774\uc5d0 \uc18c\uc7ac\ud55c \ub85c\ud38c\uc778<\/em> S&R Associate<\/em>\uc758 \ud30c\ud2b8\ub108\uc774\uba70<\/em>, <\/em>\uc790\uadf8\ub9ac\ud2f0 \ubaa8\ud558\ud0c0\ub294 \ub3d9\uc0ac\uc758 \uc18c\uc18d \ubcc0\ud638\uc0ac\uc785\ub2c8\ub2e4<\/em>.<\/em><\/span><\/h4>\n
\"auditors\"<\/a><\/p>\n

S&R Associates<\/strong>
\n64, Okhla Industrial Estate Phase III
\nNew Delhi \u2013 110 020, India
\nOne Indiabulls Centre, 1403 Tower 2 B
\n841 Senapati Bapat Marg, Lower Parel
\nMumbai \u2013 400 013, India
\n\uc5f0\ub77d\ucc98 \uc815\ubcf4
\n\uc804\ud654 +91 11 4069 8000
\n\ud329\uc2a4 +91 22 4302 8000
\n risrael@snrlaw.in<\/a> | jmohata@snrlaw.in<\/a><\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"

\uc0ac\ud2f0\uc554(Satyam)\uacfc IL&FS \uc0ac\ud0dc \ubc0f \ucd5c\uadfc \ub9b4\ub77c\uc774\uc5b8\uc2a4 \uce90\ud53c\ud0c8(Reliance Capital)\uc758 \uac10\uc0ac \ub2f4\ub2f9\uc790 \uc0ac\ud1f4 \ub4f1 \uc5f0\uc774\uc740 \uc778\ub3c4 \uad6d\ub0b4 \uae30\uc5c5\ub4e4\uc758 \ud68c\uacc4 \ubd80\uc815 \uc0ac\uac74 \uc5f0\ub8e8\ub85c \uc778\ud574 \uac10\uc0ac\uc778\uacfc \uc0ac\uc678\uc774\uc0ac, \uc2e0\uc6a9\ud3c9\uac00\uae30\uad00 \ub4f1 \uae30\uc5c5 \uac70\ubc84\ub10c\uc2a4 \uac10\ub3c5 \uad00\ub828 \uc5ed\ud560\uc5d0 \ub300\ud574 \ub354\uc6b1 \uc5c4\uc911\ud55c \uac80\ud1a0\uac00 \uc774\ub904\uc9c0\uace0 \uc788\uc2b5\ub2c8\ub2e4. \ud68c\uacc4 \uac10\uc0ac\uc758 \uacf5\uc815\uc131\uacfc \ud22c\uba85\uc131\uc744 \ubcf4\uc7a5\ud558\ub294 \uac83\uc740 \uad81\uadf9\uc801\uc73c\ub85c\ub294 \ud68c\uc0ac \uacbd\uc601\uc9c4\uc758 \ucc45\uc784\uc774\uae30\ub294 \ud558\ub098, \uac10\uc0ac\uc778 \ub610\ud55c \ud68c\uacc4\uc758 \uc815\ud655\uc131\uacfc \uc2e0\ub8b0\uc131 \ud3c9\uac00\uc5d0\uc11c \uc8fc\uc694\ud55c \uc5ed\ud560\uc744<\/p>\n","protected":false},"author":7,"featured_media":141535,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"sfsi_plus_gutenberg_text_before_share":"","sfsi_plus_gutenberg_show_text_before_share":"","sfsi_plus_gutenberg_icon_type":"","sfsi_plus_gutenberg_icon_alignemt":"","sfsi_plus_gutenburg_max_per_row":"","meta-author":"Rachael Israel & Jagriti Mohata, S&R Associates","footnotes":""},"categories":[8398,77916,8531],"tags":[8535],"class_list":["post-146174","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kr","category-ablj-columns-1","category-practice-guides-kor","tag-sr-associates-ko-1"],"acf":[],"_links":{"self":[{"href":"https:\/\/law-asia.visibleone.dev\/ko\/wp-json\/wp\/v2\/posts\/146174","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/law-asia.visibleone.dev\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/law-asia.visibleone.dev\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/law-asia.visibleone.dev\/ko\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/law-asia.visibleone.dev\/ko\/wp-json\/wp\/v2\/comments?post=146174"}],"version-history":[{"count":0,"href":"https:\/\/law-asia.visibleone.dev\/ko\/wp-json\/wp\/v2\/posts\/146174\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/law-asia.visibleone.dev\/ko\/wp-json\/wp\/v2\/media\/141535"}],"wp:attachment":[{"href":"https:\/\/law-asia.visibleone.dev\/ko\/wp-json\/wp\/v2\/media?parent=146174"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/law-asia.visibleone.dev\/ko\/wp-json\/wp\/v2\/categories?post=146174"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/law-asia.visibleone.dev\/ko\/wp-json\/wp\/v2\/tags?post=146174"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}