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예금자우선변제제도에 대한 위헌결정에 관하여 -헌법재판소 2006. 11. 30. 선고 2003헌가14, 15(병합) 결정-
곽수현 한국경영법률학회 2007 經營法律 Vol.18 No.1
【Abstract】 Constitutional Court Decision on the "depositor-preference rule" Kwak, Suhyun The depositor-preference rule enables depositors to file claims on a failed depository institution's assets, which are senior to unsecured general creditor claims. Recently, the Constitutional Court of Korea declared that the depositor-preference rule is unconstitutional. The court ruled that the aforementioned rule infringes on the property right and equality right of unsecured general creditor excessively. However, depositors are different from general creditors in terms of responsibilities and obligations. Depositors should be protected. Therefore, a priority given to depositors should be affirmed as lawful. First of all, its main beneficiary is intended to be the Korea Deposit Insurance Corporation(KDIC). Since the KDIC makes payment of deposits to the insured depositors to a certain amount in full in advance, and then stands in their place to seek reimbursement from the failed banks, the depositor preference rule works to decrease KDIC losses. The deposit insurance system has the same legislative intent in tandem with depositor priority. Nevertheless, the two systems are different from each other in their purposes of protection and objects of comparison. So, co-existence of depositor priority with the deposit insurance system does not excessively protect depositors. It is not in violation of the constitutional law that deposit- preference is not applicable to every banking institution, because the decision to protect under deposit priority lies within the legislative discretion. For the present, the study is still required as to the reverse function of depositor priority which was caused by unsecured creditors.
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곽수현 한국경영법률학회 2007 經營法律 Vol.17 No.3
【Abstract】 Legal Problems of ‘Purchase and Assumption(P&A)’ Soo-Hyun Kawek P&A is an abbreviated word of ‘Purchase of Assets and Assumption of Liabilities'. P&A in “The Law on the Structural Improvement of the Financial Industry” is a resolution procedure, in which a healthy institution purchases some or all of the assets of a failed institution and assumes some or all of the liabilities, including all insured deposits. P&A is less disruptive to communities than straight liquidation. The Korean government patterned itself upon the U.S. example of P&A, though there are some differences between the Korean system and the U.S. one. The current P&A system in Korea should be revised in harmony with due process of law and principle of private autonomy. In conclusion, we should adopt the U.S. examples of P&A for the current system of Korea and it should be put into practice not by decision of the Financial Supervisory Committee, but by the receiver(Korea Deposit Insurance Corporation; KDIC). Therefore, KDIC should have more independent authorities in conjunction with more specific provisions to prevent abuse of their authorities.
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자본시장법상 부정거래금지에 관한 소고 -‘부정한 수단, 계획, 기교’와 ‘위계’를 중심으로-
곽수현 한국경영법률학회 2011 經營法律 Vol.21 No.4
Capital Market and Financial Investment Business Act(CMFIB) §178-1-(1) prohibits “to employ any unfair device, scheme or artifice in connection with the trade and other transaction of financial investment product.” It can be distinguish from U.S. Securities Exchange Act 10(b) and Securities Exchange Commission Rule 10b-5. 10b-5 prohibits deceptive device or contrivance. It is anti-fraud provision. CMFIB §178-1-(2) and §178-2 are the same as that. There is controversy about the "unfair device, scheme, artifice" and "fraudulent scheme". 'Unfair' means to employ any unlawful device or contrivance in connection with transaction of financial investment product. 'Fraudulent scheme' is to use any schemee to defraud. They can be inter- preted broadly. Therefore, it should be considered whether it should apply. CMFIB §178 is a catch-all provision, to deal with abuse that escaped the specific prohibitions of CMFIB §174(insider trading) and 176(manipulative act). Specifically, this paper examines a standard to judgment with several cases.
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Findings of a 1303 Korean whole-exome sequencing study
곽수현,채지수,최성민,김민정,최무림,채종희,조은해,황태주,장세송,김종일,박경수,방영주 생화학분자생물학회 2017 Experimental and molecular medicine Vol.49 No.-
Ethnically specific data on genetic variation are crucial for understanding human biology and for clinical interpretation of variant pathogenicity. We analyzed data obtained by deep sequencing 1303 Korean whole exomes; the data were generated by three independent whole exome sequencing projects (named the KOEX study). The primary focus of this study was to comprehensively analyze the variant statistics, investigate secondary findings that may have clinical actionability, and identify loci that should be cautiously interpreted for pathogenicity. A total of 495 729 unique variants were identified at exonic regions, including 169 380 nonsynonymous variants and 4356 frameshift insertion/deletions. Among these, 76 607 were novel coding variants. On average, each individual had 7136 nonsynonymous single-nucleotide variants and 74 frameshift insertion/deletions. We classified 13 pathogenic and 13 likely pathogenic variants in 56 genes that may have clinical actionability according to the guidelines of the American College of Medical Genetics and Genomics, and the Association for Molecular Pathology. The carrier frequency of these 26 variants was 2.46% (95% confidence interval 1.73–3.46). To identify loci that require cautious interpretation in clinical sequencing, we identified 18 genes that are prone to sequencing errors, and 671 genes that are highly polymorphic and carry excess nonsynonymous variants. The catalog of identified variants, its annotation and frequency information are publicly available (http://koex.snu.ac.kr). These findings should be useful resources for investigating ethnically specific characteristics in human health and disease.
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郭秀賢(Su-Hyun Kwak) 한국기업법학회 2007 企業法硏究 Vol.21 No.4
A corporate accounting is a system of recording, analyzing and verifying an organization's financial status. Its primary goal is that investors are able to evaluate and compare financial performance from one reporting period to the next and among different companies. It emphasize “transparency”, meaning that accounting rules must be understnandable by knowledgeable people; the information included in financial statements must be reliable; and companies must fully disclose all relevant and significant information. Sometimes, consolidated financial statements would be useful if a company owns a controlling interest in any other enterprises. So, the preperation of consolidated financial statements is required in lots of contries including Korea. The consolidated financial statements include the accounts of the company and those of its subsidiaries, and all significant intercompany transactions and accounts are eliminated in consolidation. Meanwhile, one individual(so called 'Chaebol') owns a controlling interest in several enterprises that are related in their operations in Korea, so large scale group of businesses in Korea should prepare and disclose combined financial statements. Combined financial statements are used to present the financial position and the results of operations of a group of unconsolidated subsidiaries. They combine the financial statements of enterprises under common management. However, the combined financial statements is expected to be abolished with introducement 'the International Accounting Standards(IAS)' scheduled in 2011. Combined financial statements are the same statements with consolidated financial statements except for the difference in the scope of consolidation. Therefore, it is necessary that combined financial statements should be abolished and make the consolidated financial statement the primary statement for the international harmonization of accounting.
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