2012년 개정 상법 시행령의 주요 내용 = Major changes in Commercial Law Presidential Decree in 2012

다국어 초록 (Multilingual Abstract)

Recently, Korea revised its Corporate Law in 2011, which was the biggest amendment in Korean Corporate Law history. As this new corporate law is in effect from April 2012, the Ministry of Justice of Korea revised Commercial Law Presidential Decree. The revision of commercial law presidential decree was as enormous as the change of corporate law. The major changes in Commercial Law presidential decree are in three parts.
First, there are many new articles about corporate finances and accounting. As the new corporate law allows companies to acquire its own stock, the new presidential decree regulated the procedures about the acquirements of its own stock. And the presidential decree appointed the accounting principles for each type of companies. Also the presidential decree regulated the issuance procedure of new type of corporate bond such as exchangeable bond, participating bond and derivative bond.
Secondly, the Ministry of Justice revised some regulations about corporate governance in the presidential decree. There were some changes in the qualification of outside director and related party transactions. As the new presidential decree, the person who is already outsider director in 2companies cannot become the outside director of new company whether the company is listed or not.
Lastly, as the new corporate law adopted mandatory compliance system for the listed companies, the revised presidential decree set detail rules for the newly launched compliance officer.
Key

참고문헌 (Reference)

1 김건식, "회사법" 박영사 2010

2 최준선, "회사법" 삼영사 2010

3 홍영만, "자본시장법 유권해석" 세경사 2009

4 심인숙, "상법상 사외이사 제도 개선방안에 관한 소고 - 단기적 입법과제를 중심으로 -" 법무부 (56) : 31-61, 2011

5 정찬형, "상법강의(상)(제13판)" 박영사 2010

6 송옥렬, "상법강의" 홍문사 2011

7 금융감독원, "기업공시 실무안내"

8 금융감독원, "기업공시 실무가이드라인"

9 윤영신, "개정 상법상 사채제도 해설" 2012

10 법무부, "개정 상법 회사편 해설서" 법조협회 2012