﻿{"id":615119,"date":"2025-09-10T14:16:21","date_gmt":"2025-09-10T06:16:21","guid":{"rendered":"https:\/\/law.asia\/?p=615119"},"modified":"2025-09-17T10:08:42","modified_gmt":"2025-09-17T02:08:42","slug":"ibc-fraudulent-transactions","status":"publish","type":"post","link":"https:\/\/law.asia\/ko\/ibc-fraudulent-transactions\/","title":{"rendered":"\ud30c\uc0b0\uc5d0\uc11c\uc758 \uc0ac\uae30 \ucc45\uc784: \uc601\uad6d\uacfc \uc778\ub3c4"},"content":{"rendered":"<p>2016\ub144 \ub3c4\uc785\ub41c \ud30c\uc0b0 \ubc0f \ub3c4\uc0b0\ubc95(IBC)\uc740 \uc778\ub3c4\uc758 \ubd80\uc2e4\uc790\uc0b0 \ubb38\uc81c \ud574\uacb0\uc5d0 \uc788\uc5b4 \uc911\uc694\ud55c \ubc1c\uc804\uc774\uc5c8\ub2e4. 2015\ub144 3\uc6d4 \ub9d0 \uae30\uc900, \uc778\ub3c4 \uacf5\uacf5 \ubd80\ubb38 \uc740\ud589\uc758 \ubd80\uc2e4\ucc44\uad8c\uc740 2\uc870 6700\uc5b5 \ub8e8\ud53c(\uc57d 304\uc5b5 \ub2ec\ub7ec)\uc5d0 \ub2ec\ud588\uace0, \ucd1d \ubd80\uc2e4\uc790\uc0b0 \ube44\uc728\uc740 5.43%\uc600\ub2e4. \uc774\ub7ec\ud55c \uc0c1\ud669\uc5d0\uc11c \uc778\ub3c4 \uc758\ud68c\ub294 IBC\ub97c \uc81c\uc815\ud588\uace0, \uae30\uc5c5 \ud30c\uc0b0 \uad00\ub828 \uc870\ud56d\uc740 2016\ub144 12\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub410\ub2e4. \ud30c\uc0b0\ubc95 \uac80\ud1a0\uc704\uc6d0\ud68c(BLRC)\uc5d0\uc11c \ub17c\uc758\ub41c \uc8fc\uc694 \uc7c1\uc810 \uc911 \ud558\ub098\ub294 \uc0ac\uae30\uc131 \uac70\ub798\ub97c \uc2dd\ubcc4\ud558\uace0 \uc774\ub97c \ub418\ub3cc\ub9ac\ub294 \ub370 \uc788\uc5b4 \ud30c\uc0b0 \uc804\ubb38\uac00\uc758 \uc5ed\ud560\uc774\uc5c8\ub2e4. \uc704\uc6d0\ud68c\ub294 \ud30c\uc0b0 \uc804\ubb38\uac00(IRP)\uac00 \uc774\ub7ec\ud55c \uac70\ub798\ub97c \ub418\ub3cc\ub9ac\uae30 \uc704\ud55c \uc18c\uc1a1\uc744 \uc81c\uae30\ud558\uace0, \uc190\uc2e4\ub41c \uac00\uce58\ub97c \ud68c\uc218\ud574\uc57c \ud55c\ub2e4\uace0 \uc81c\uc548\ud588\ub2e4.<\/p>\n<figure id=\"attachment_611849\" aria-describedby=\"caption-attachment-611849\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"size-full wp-image-611849\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2025\/09\/Rishabh-Jaisani.jpg\" alt=\"Rishabh Jaisani\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-611849\" class=\"wp-caption-text\"><strong>Rishabh JAISANI<\/strong><br \/>\ud30c\ud2b8\ub108 \ubcc0\ud638\uc0ac<br \/>Shardul Amarchand<br \/>Mangaldas &amp; Co<\/figcaption><\/figure>\n<p>BLRC\uc758 \uad8c\uace0\uc0ac\ud56d\uc740 IBC \uc81c66\uc870\uc5d0 \uba85\uc2dc\ub418\uc5b4 \uc788\ub2e4. \uc81c66\uc870\ub294 \ud68c\uc0ac\uc758 \uc0ac\uc5c5\uc774 \ucc44\uad8c\uc790\ub97c \uae30\ub9cc\ud560 \uc758\ub3c4\ub098 \uae30\ud0c0 \uc0ac\uae30\uc801 \ubaa9\uc801\uc73c\ub85c \uc6b4\uc601\ub41c \uac83\uc73c\ub85c \ubc1d\ud600\uc9c8 \uacbd\uc6b0, \uad6d\uac00\ud68c\uc0ac\ubc95\uc7ac\ud310\uc18c(NCLT)\uac00 \ud574\ub2f9 \uac70\ub798\uc5d0 \uace0\uc758\uc801\uc73c\ub85c \uad00\uc5ec\ud55c \uc790\ub4e4\uc5d0\uac8c \ud68c\uc0ac \uc790\uc0b0\uc5d0 \ub300\ud55c \ucd9c\uc790\ub97c \uba85\ub839\ud560 \uc218 \uc788\ub2e4\uace0 \uaddc\uc815\ud558\uace0 \uc788\ub2e4.<\/p>\n<p>\uc81c66\uc870 \uc81c1\ud56d\uc5d0 \ub530\ub978 \uc2e0\uccad\uc740 IRP\uac00 \ud560 \uc218 \uc788\ub2e4. \ub610\ud55c, \uc81c66\uc870 \uc81c2\ud56d\uc740 \ud68c\uc0ac\uc758 \uc774\uc0ac\uac00 \ud574\ub2f9 \ud68c\uc0ac\uac00 \uae30\uc5c5 \ud30c\uc0b0 \ud574\uacb0 \uc808\ucc28\uc5d0 \ub4e4\uc5b4\uac08 \uac00\ub2a5\uc131\uc774 \uc788\uc74c\uc744 \uc54c\uc558\uac70\ub098 \uc54c\uc558\uc5b4\uc57c \ud588\uc74c\uc5d0\ub3c4 \ubd88\uad6c\ud558\uace0 \ucc44\uad8c\uc790\uc5d0\uac8c \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \uc190\uc2e4\uc744 \ucd5c\uc18c\ud654\ud558\uae30 \uc704\ud574 \uc801\uc808\ud55c \uc8fc\uc758\ub97c \uae30\uc6b8\uc774\uc9c0 \uc54a\uc740 \uacbd\uc6b0, NCLT\ub294 \ud574\ub2f9 \uc774\uc0ac\uc5d0\uac8c \ud68c\uc0ac \uc790\uc0b0\uc5d0 \ub300\ud55c \ucd9c\uc790\ub97c \uba85\ub839\ud560 \uc218 \uc788\ub2e4\uace0 \uaddc\uc815\ud558\uace0 \uc788\ub2e4.<\/p>\n<p>\uc774 \uc870\ud56d\uc740 1986\ub144 \uc601\uad6d \ud30c\uc0b0\ubc95 \uc81c213\uc870\uc5d0\uc11c \uc77c\ubd80 \uc601\uac10\uc744 \uc5bb\uc5c8\ub2e4. \ud574\ub2f9 \uc870\ud56d\uc5d0 \ub530\ub974\uba74, \uccad\uc0b0\uc778\uc774 \ud68c\uc0ac\uc758 \uc0ac\uc5c5\uc774 \ucc44\uad8c\uc790\ub97c \uae30\ub9cc\ud560 \uc758\ub3c4\ub85c \uc6b4\uc601\ub41c \uc0ac\uc2e4\uc744 \ubc1c\uacac\ud55c \uacbd\uc6b0, \uccad\uc0b0\uc778\uc740 \ubc95\uc6d0\uc5d0 \ud574\ub2f9 \uc0ac\uae30\uc131 \uac70\ub798\uc5d0 \uace0\uc758\uc801\uc73c\ub85c \uad00\uc5ec\ud55c \uc790\uac00 \ubc95\uc6d0\uc774 \uc801\uc808\ud558\ub2e4\uace0 \ud310\ub2e8\ud558\ub294 \ubc94\uc704 \ub0b4\uc5d0\uc11c \ud68c\uc0ac \uc790\uc0b0\uc5d0 \ucd9c\uc790\ud560 \ucc45\uc784\uc774 \uc788\uc74c\uc744 \uc120\uc5b8\ud574 \ub2ec\ub77c\uace0 \uc2e0\uccad\ud560 \uc218 \uc788\ub3c4\ub85d \uaddc\uc815\ud558\uace0 \uc788\ub2e4.<\/p>\n<p>\uc778\ub3c4\uc640 \uc601\uad6d\uc758 \ud30c\uc0b0\ubc95\uc5d0\uc11c \uc0ac\uae30\uc131 \uac70\ub798\ub97c \ub2e4\ub8f0 \ub54c \uc911\uc694\ud55c \uce21\uba74 \uc911 \ud558\ub098\ub294, \uc81c3\uc790\uac00 \ud68c\uc0ac\uc758 \uc0ac\uae30 \ud589\uc704\uc5d0 \uace0\uc758\uc801\uc73c\ub85c \uad00\uc5ec\ud55c \uacbd\uc6b0 \ud574\ub2f9 \uc81c3\uc790\uc5d0\uac8c \ud68c\uc0ac \uc790\uc0b0\uc5d0 \ub300\ud574 \ucd9c\uc790\ud560 \ucc45\uc784\uc744 \ubb3c\uc744 \uc218 \uc788\ub294\uc9c0 \uc5ec\ubd80\uc774\ub2e4.<\/p>\n<h2><span class=\"vantage-orange\"><strong>\uc601\uad6d\uc5d0\uc11c\uc758 \uc704\uce58<\/strong><\/span><\/h2>\n<figure id=\"attachment_611852\" aria-describedby=\"caption-attachment-611852\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"size-full wp-image-611852\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2025\/09\/Renjith-Nair.jpg\" alt=\"Renjith Nair\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-611852\" class=\"wp-caption-text\"><strong>Renjith NAIR<\/strong><br \/>Principal associate<br \/>Shardul Amarchand<br \/>Mangaldas &amp; Co<\/figcaption><\/figure>\n<p>\uc774 \ubb38\uc81c\ub294 \ucd5c\uadfc \uc601\uad6d \ub300\ubc95\uc6d0\uc5d0\uc11c Bilta (UK) Ltd \ub300 Tradition Financial Services Ltd \uc0ac\uac74\uc744 \ud1b5\ud574 \ub2e4\ub904\uc84c\ub2e4. \uc774 \uc0ac\uac74\uc5d0\uc11c \ubc95\uc6d0\uc740 Bilta (UK)\uc640 \uac19\uc740 \ud68c\uc0ac\ub4e4\uc774 \uc601\uad6d \uc138\ubb34 \ub2f9\uad6d\uc744 \uc0c1\ub300\ub85c \ubd80\uac00\uac00\uce58\uc138(VAT) \ucc44\ubb34\ub97c \uc778\uc704\uc801\uc73c\ub85c \ubc1c\uc0dd\uc2dc\ud0a4\ub294 \uc0ac\uae30\uc131 \uac70\ub798, \uc989 \u2018\ubbf8\uc2f1 \ud2b8\ub808\uc774\ub354\u2019 \uc5ed\ub0b4 VAT \uc0ac\uae30 \uc0ac\uac74\uc744 \uc2ec\ub9ac\ud588\ub2e4. Bilta\ub294 \uccad\uc0b0 \uc808\ucc28\uc5d0 \ub4e4\uc5b4\uac14\uc73c\uba70, \uccad\uc0b0\uc778\uc740 Bilta\uac00 \uc5f0\ub8e8\ub41c \uc0ac\uae30\uc131 \ud604\ubb3c \uac70\ub798\uc5d0 \uad00\uc5ec\ud55c \uc911\uac1c\uc5c5\uccb4\uc778 Tradition Financial Services\ub97c \uc0c1\ub300\ub85c \uc18c\uc1a1\uc744 \uc81c\uae30\ud588\ub2e4.<\/p>\n<p>\uc601\uad6d \ub300\ubc95\uc6d0\uc740 \uc601\uad6d \ud30c\uc0b0\ubc95 \uc81c213\uc870\uac00 \ud68c\uc0ac \uc678\ubd80\uc5d0 \uc788\ub294 \uc790\ub77c\ub3c4 \uc0ac\uae30\uc131 \uac70\ub798\uc5d0 \uace0\uc758\uc801\uc73c\ub85c \uad00\uc5ec\ud55c \uacbd\uc6b0 \uc801\uc6a9\ub41c\ub2e4\uace0 \ud310\uc2dc\ud588\ub2e4. \uc81c213\uc870\uc758 \ub0b4\uc6a9\uc744 \ubcf4\uba74, \ud68c\uc0ac\uc758 \uc0ac\uae30 \ud589\uc704\uc5d0 \uace0\uc758\uc801\uc73c\ub85c \ucc38\uc5ec\ud55c \uc678\ubd80\uc778\uc5d0\uac8c\ub3c4 \ud68c\uc0ac \uc790\uc0b0\uc5d0 \ub300\ud55c \ucd9c\uc790\uae08\uc744 \uc694\uad6c\ud560 \uc218 \uc788\uc74c\uc774 \uba85\ud655\ud588\ub2e4. \uc774\uc5d0 \ub530\ub77c, \ubc95\uc6d0\uc740 Tradition\uc774 \uc81c\uae30\ud55c \ud56d\uc18c\ub97c \uae30\uac01\ud588\ub2e4.<\/p>\n<h2><span class=\"vantage-orange\"><strong>\uc778\ub3c4\uc5d0\uc11c\uc758 \uc704\uce58<\/strong><\/span><\/h2>\n<p>Gluckrich Capital Pvt Ltd \ub300 the State of West Bengal &amp; Ors(Gluckrich Capital \ud310\uacb0) \uc0ac\uac74\uc5d0\uc11c, \uc778\ub3c4 \ub300\ubc95\uc6d0\uc740 Sudipa Nath \ub300 Union of India \uc0ac\uac74\uc5d0\uc11c Tripura \uace0\ub4f1\ubc95\uc6d0\uc774 \ub0b4\ub9b0 \ud310\uacb0\uc744 \uc2b9\uc778\ud55c \uba85\ub839\uc5d0 \ub300\ud55c \ud574\uc11d\uc744 \uad6c\ud558\ub294 \uc2e0\uccad\uc744 \uc2ec\ub9ac\ud588\ub2e4. Tripura \uace0\ub4f1\ubc95\uc6d0\uc740 NCLT\uac00 \uc81c66\uc870 \uc81c1\ud56d\uc5d0 \ub530\ub77c \uc81c3\uc790\uc5d0\uac8c \ucd9c\uc790\ub97c \uba85\ub839\ud560 \uad8c\ud55c\uc774 \uc5c6\uc73c\uba70, IRP\uac00 \uc0ac\uae30\uc131 \uac70\ub798\uc5d0 \uad00\uc5ec\ud55c \uc81c3\uc790\uc5d0 \ub300\ud574 \ucde8\ud560 \uc218 \uc788\ub294 \uc720\uc77c\ud55c \ubc29\ubc95\uc740 \ubbfc\uc0ac\uc18c\uc1a1\uc744 \uc81c\uae30\ud558\ub294 \uac83\ubfd0\uc774\ub77c\uace0 \ud310\uc2dc\ud588\ub2e4. \uc778\ub3c4 \ub300\ubc95\uc6d0\uc740 IBC \uc81c66\uc870\uc5d0 \ub530\ub77c \uc81c3\uc790\uc5d0 \ub300\ud55c \uad6c\uc81c\ucc45\uc740 \uc778\uc815\ub418\uc9c0 \uc54a\ub294\ub2e4\ub294 \uc810\uc744 \ud655\uc778\ud588\ub2e4.<\/p>\n<p>\ub530\ub77c\uc11c Gluckrich Capital \ud310\uacb0\uc758 \ud574\uc11d\uc5d0 \ub530\ub974\uba74, IRP\ub294 IBC \uc81c66\uc870\uc5d0 \ub530\ub77c \uc81c3\uc790\uc5d0\uac8c \ucd9c\uc790\ub97c \uc694\uad6c\ud560 \uc218 \uc5c6\ub2e4.<\/p>\n<h2><span class=\"vantage-orange\"><strong>\uacb0\ub860<\/strong><\/span><\/h2>\n<p>IBC \uc81c66\uc870 \uc81c1\ud56d\uacfc \uc720\uc0ac\ud55c \uc601\uad6d \ud30c\uc0b0\ubc95 \uc81c213\uc870\ub294, \ubc95\uc6d0\uc774 \ud68c\uc0ac \ub0b4\ubd80\uc778\uc774\ub4e0 \uc678\ubd80\uc778\uc774\ub4e0 \uc0ac\uae30\uc131 \uc601\uc5c5\uc5d0 \uace0\uc758\uc801\uc73c\ub85c \uad00\uc5ec\ud55c \ubaa8\ub4e0 \uc0ac\ub78c\uc5d0\uac8c \ud30c\uc0b0 \uc7ac\uc0b0\uc5d0 \ub300\ud55c \ucd9c\uc790\ub97c \uba85\ub839\ud560 \uc218 \uc788\ub294 \uad11\ubc94\uc704\ud55c \uad8c\ud55c\uc744 \uac00\uc9c4 \uac83\uc73c\ub85c \ud574\uc11d\ub418\uc5b4 \uc654\ub2e4. \ucd5c\uadfc \uc601\uad6d \ub300\ubc95\uc6d0\uc758 \ud310\uacb0\uc740, \ubd80\ub2f9\ud558\uac8c \uc774\uc775\uc744 \uc5bb\uc5c8\uac70\ub098 \uc0ac\uae30\ub97c \uc870\uc7a5\ud55c \uc790\ub4e4\ub85c\ubd80\ud130 \ud30c\uc0b0 \uc7ac\uc0b0\uc744 \ud655\ucda9\ud560 \uc218 \uc788\uc74c\uc744 \uba85\ud655\ud788 \ud558\uc5ec, \ucc44\uad8c\uc790 \ubcf4\ud638\ub97c \uac15\ud654\ud558\uace0 \ud30c\uc0b0 \uc808\ucc28\uc758 \uc2e0\ub8b0\uc131\uc744 \ub192\uc600\ub2e4.<\/p>\n<p>\uc81c66\uc870\ub97c \ubcf4\ub2e4 \ub113\uac8c \ud574\uc11d\ud558\uc5ec \uc0ac\uae30\uc131 \uac70\ub798\ub85c \uc774\uc775\uc744 \uc5bb\uc740 \uc81c3\uc790\uae4c\uc9c0 \ud3ec\ud568\ud55c\ub2e4\uba74, IBC\uc5d0 \ub3c4\uc6c0\uc774 \ub418\uace0 \uc678\ubd80\uc778\uacfc\uc758 \uacf5\ubaa8\ub97c \ud1b5\ud574 \uc720\ucd9c\ub41c \uc790\uc0b0\uc758 \ud68c\uc218\ub3c4 \uc6a9\uc774\ud558\uac8c \ub420 \uac83\uc774\ub2e4. \ub300\ubc95\uc6d0\uc774 Gluckrich Capital \ud310\uacb0\uc5d0\uc11c \ucde8\ud55c \uc785\uc7a5\uc744 \uc7ac\uace0\ud560\uc9c0 \uc5ec\ubd80\ub294 \uc544\uc9c1 \uc9c0\ucf1c\ubd10\uc57c \ud55c\ub2e4.<\/p>\n<p><span class=\"vantage-grey\"><em><strong>Rishabh JAISANI(\uc67c\ucabd) \ubcc0\ud638\uc0ac\ub294 Shardul Amarchand Mangaldas &amp; Co\uc758 \ud30c\ud2b8\ub108 \ubcc0\ud638\uc0ac\uc774\uace0, Renjith NAIR \ubcc0\ud638\uc0ac\ub294 Principal Associate\uc774\ub2e4<\/strong><\/em><\/span><\/p>\n<section class=\"format-info\">\n<p style=\"text-align: justify;\"><strong><img class=\"size-medium wp-image-599425 aligncenter\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2025\/07\/SAM-new-logo-1-300x179.jpg\" alt=\"SAM\" width=\"300\" height=\"179\" \/>Shardul Amarchand Mangaldas &amp; Co<\/strong><br \/>\nAmarchand Towers 216<br \/>\nOkhla Industrial Estate<br \/>\nPhase III<br \/>\nNew Delhi 110 020, India<br \/>\n<a href=\"http:\/\/www.amsshardul.com\">www.amsshardul.com<\/a><br \/>\n<strong>\uc5f0\ub77d\ucc98:<\/strong><br \/>\n\uc804\ud654: +91 11 4159 0700<br \/>\n\uc774\uba54\uc77c: <a href=\"mailto:connect@amsshardul.com\">connect@amsshardul.com<\/a><\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>2016\ub144 \ub3c4\uc785\ub41c \ud30c\uc0b0 \ubc0f \ub3c4\uc0b0\ubc95(IBC)\uc740 \uc778\ub3c4\uc758 \ubd80\uc2e4\uc790\uc0b0 \ubb38\uc81c \ud574\uacb0\uc5d0 \uc788\uc5b4 \uc911\uc694\ud55c \ubc1c\uc804\uc774\uc5c8\ub2e4. 2015\ub144 3\uc6d4 \ub9d0 \uae30\uc900, \uc778\ub3c4 \uacf5\uacf5 \ubd80\ubb38 \uc740\ud589\uc758 \ubd80\uc2e4\ucc44\uad8c\uc740 2\uc870 6700\uc5b5 \ub8e8\ud53c(\uc57d 304\uc5b5 \ub2ec\ub7ec)\uc5d0 \ub2ec\ud588\uace0, \ucd1d \ubd80\uc2e4\uc790\uc0b0 \ube44\uc728\uc740 5.43%\uc600\ub2e4. \uc774\ub7ec\ud55c \uc0c1\ud669\uc5d0\uc11c \uc778\ub3c4 \uc758\ud68c\ub294 IBC\ub97c \uc81c\uc815\ud588\uace0, \uae30\uc5c5 \ud30c\uc0b0 \uad00\ub828 \uc870\ud56d\uc740 2016\ub144 12\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub410\ub2e4. \ud30c\uc0b0\ubc95 \uac80\ud1a0\uc704\uc6d0\ud68c(BLRC)\uc5d0\uc11c \ub17c\uc758\ub41c \uc8fc\uc694 \uc7c1\uc810 \uc911 \ud558\ub098\ub294 \uc0ac\uae30\uc131 \uac70\ub798\ub97c 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