영국의 회사법 개정의 최근 동향

姜熙甲 명지대학교 사회과학연구소 2001 사회과학논총 Vol.17 No.-

閉鎖的 株式會社와 現行 南法上의 理事會制度의 檢討

姜熙甲,白喆鉉 관동대학교 1978 關大論文集 Vol.6 No.1

The close corporation is probably the most prevalent from of business entity in use in Korea. It is variously defined, but generally characterized by its limited membership, restricted trading in stock, and identity of ownership nd amanagement. The Commercial Code of Korea does not diffentiate between close corporation and public issue corporation, and many regulation of it illadapted to close corporation. Such statutory regulation fails to meet the distinctive needs of close corporation, especially the boad of directors system in stock corporation of the current commercial code of Korea is useless instruments to close corporation. Because the status quo of close corporation is widely different from its legal form. In details, the close corporation is managed likely to partnership devices;the meeting of the board of directors is waved and is not held. This gap between the law and reality in close corporation has long been lamented, but virtually no corrective legislative efforts have been taken to data. In United States, many writers have made strongpleas urging the enactment of special statutes to govern close corporation and many states have added to their corporation statues provisions designed to meet the pressing problems of close corporation. Thus, in this thesis, I suggested that the board of directors system of the current Korean Commercial Code should be simplified and abolished to reality of close corporation. In enacting the managerial structure of close corporation, we must respect the American experiments in this field.

프랜차이즈 契約의 法的 規制에 관한 연구

姜熙甲,金淑子 명지대학교 사회과학연구소 1991 사회과학논총 Vol.6 No.-

獨逸 改正 株式法上의 結合企業

姜熙甲 관동대학교 1975 關大論文集 Vol.3 No.1

Das neue Aktiengesetz(Akt G) vom 6. September 1965 ersetzt das Gesetz von 1937, das unter Nazisregierung gebildet worden war, in Deutschland. Infolgedessen ist die deutschen Aktiengesellschaften heute im neuen Aktiengesetz geregelt. Das neue Akt G(in 3. Buch) bringt zum ersten mal eine eingehende gesetzliche Regelung des Konzernrechts und daruoer?? hinaus des Rechts der "Verbundene Unternehmen." Da diese Regelung im AktC enthalten ist, beschrankt?? sie sich allerdings im allgemeinen auf Konzerne, an denen eine Aktiengesellschaft(AG) oder eine Kommanditgesellschaft auf Aktien (KommAG) beteiligt ist, Die besonders wichtigen Vorschriften uber?? die Rechnungslegung im Konzern, insbesondere uber?? die Konzernbilanz, ihre Prufung?? und Publizitat??, gelten nach §§ff, sogar nur, wenn die Obergesellschaft des Konzerns eine AG oder Komm AG ist. Trotz dieser Beschrankung?? seines Geltungsberiches darf die Bedeutung des akteinrechtlichen Konzernrechts nicht unterschatzt?? werden. Auch kann angenommen werden, daβ, wenn kunftig?? das Konzernrecht weiter ausgebaut werden sollte, die Regelung sich an das Vorbild der §§291-338 Akt G mehr oder weniger stark anlehnen wird. Aber es kann angenommen wird, daβ zum mindesten die Konzernunternehmen auβerhalb des AktG maβgebend sein werden. In dieser Abhandlung ist deshalb nur das Konzernrecht des AktG (die Vorschriften uber?? "Verbundene Unternehmen" in 3. Buch des neuen AktG) naher?? als folgende Gliederung besprochen worden. Ⅰ. Einleitung Ⅱ. Begriff und Arten von Verbundene Unternehmen Ⅲ. Rechtsverhaltnisse?? von Unterordnungskonzern (der abhangigen?? und herrschenden Gesellschaft) 1. Bestehen der Konzerne 2. Die Rechtsverhaltnisse?? 1) Mitteilungspflichten 2) Bestehen der Unternehmensvertrage?? und Maβnahmen zur Sicherung der Gesellschaft, ihrer Glaubiger?? und der auβenstehenden Aktionare?? 3) Leitungsmacht und Verantwortlichkeit des herrschenden Unternehmens 4) Bestehen und Rechtsverhaltnisse?? der Eingegliederten Gesellschaften 5) Beschrankung?? ihrer Rechtsausubung?? in Wechselseitig beteiligte Unternehmen Ⅳ. Rechnungslegung im Konzern Ⅴ. Schlusswort Das koreanische Handelsrecht hat fur?? konzerngebundene Unternehmen nur eine Bestimmung (§ 374) vorgesehen. Die unternehmenszusammenschlusse haben aber sich aus den Bedurfnissen des Kapitalismus(des Wirtschaftslebens) naturlich?? entwickelt und sie hat nicht selten die Formen der Aktiengesllschaften unter Anpassung an ihre besonderen Zwecke benutzt. Daraus folgt, daβ auch im Bereiche des koreanishchen Handelsrechts eine gesetzliche Regelung uber?? konzerngebundene Unternehmen zu stellen sein werden. Von diesen Standpunkt, Das deutsche neue AktG wird seine Regelung uber?? "Verbundene Unternehmen" fur unsere kunftige?? Gesetzgebung auf Konzernunternehmen vorbilden.

주식회사의 자본제도 : 미국과 일본의 개정논의를 중심으로

姜熙甲 명지대학교 리서치아카데미 2001 리서치 아카데미 논총 Vol.4 No.-

법인격 부인 법리

강희갑 명지대학교 사회과학연구소 2004 사회과학논총 Vol.21 No.-

世界化와 南北經濟交流協力 : 北韓의 外國人 投資關聯法을 중심으로

姜熙甲 명지대학교 사회과학연구소 1995 사회과학논총 Vol.10 No.-

우리나라 주식회사의 감사 및 감사위원회제도의 문제점과 그 개선방안

강희갑 명지대학교 사회과학연구소 2002 사회과학논총 Vol.18 No.-

새마을 運動의 制度的 改善에 관한 硏究 : 地方自治制의 實施와 관련하여 Relating to the Adoption of Local Government System

姜熙申,姜景圭 명지대학교 새마을연구소 1989 새마을硏究論文集 Vol.2 No.-

結合企業의 會社法的 規制에 관한 美國會社法 硏究 : 子會社의 少數株主保護를 중심으로 Putting Stress on Protection of Minority Shareholders in Corporate Subsidiary

姜熙甲 관동대학교 1982 關大論文集 Vol.10 No.1

With the great progress of capitalism economy, one stock corporation dominates the other one by the way, such as owning the stocks of this and a treamendous deal of group properties are increasingly putted under controlling of the group's center. Understanding such a Integrated Corporate System Legally, Intra-group corporations have independent legal entity, but have controlling/controlled relations one another. Thus, generally speaking, where there arises dependent integration one another by means of capital particiption, enterprise contract and interlocking directorates etc., controlling corporations are called as parent corporation, while subordinated corporations are called s subsidiary corporation. In the context of parent subsidiary corporation, so called as group enterprise, the transactions between the parent and the subsidiary may be apt to effect unfavorably on the subsidiary because of the parent's domination and also the result that the parent gives priority on the profits of the group as a whole to the profits of the member corporations of it in the transaction between the subsidiary and the third party pays the subsidiary a sacrifice for the profits of the group as a whole. Hereby it is necessary that the minority shareholders in the subsidiary should be protected. The German Stock Corporation Law(Book Ⅲ) is the only sytematically and compre hensive statute in the world that provides the protective regulations of minority shareholders and corporate creditors in the subsidiary corporation in parent/subsidiary relations. But the American Corporation Law has not such a statute, it has protected the minority of the subsidiary by the Doctrine of Fiduciary Duty based on case laws. The Korean Commercial Code (here included corporation provisions) has no special provisions for the regulation of the regulation of group enterprise (integrated corporate system or parent/subsidiary corporations) as the American. Korea enacted the Anti-Monopoly & Fair Dealing Act on 31th of December, 1981. Thus the integration of enterprises is greatly limited (see 7 of that Act). But there it should be necessary for the rationalization of industry and the strengthening of international competitive power, where there are no actual competitive restraint, it shall be recognized exceptionally(see 7 of that Act). Such is similar situations that in the United States of America the integration of enterprises shall be greatly restrained according to the regulations of the Anti-Trust Law, but it shall be recognized exceptionally without the violation of the Law and Public Utility Company Act of 1953. In Korea there are 84 groups composed of 713 corporations as of July 1981, and most of them are publicly held subsidiaries with minority shareholders. However, in order to protect the subsidiary's minority there are a few provisions for filing duty of consolidated financial statements in the Accounting Act of Listed Corporations and Financial Statements Rule of Listed Corporations, and there is the only provision-prohibition of mutual ownership of stocks-in Securities Law. Korean Commercial Code, as above mentioned, has no such special, systematical and comprehensive provisions as the German Stack Corporation Law. Therefore, new legislation for the protection of the subsidiary's minority will be required in Korean Commercial Code. To this new legislation, the Geman Stock Corporation Law will be good guide. because the Law has a strong merit in the point that it harmonizes the flexibility of the corporate management, integrated corporate system treating the parent/subsidiary corporations as a single economic unit will aim, with the profits of the subsidiary's minority. However, the Law is not sufficient for the only standard of such legislation. The contractual Konzern in the Law comes into existence based on the system of the traditional corporation tax law, that is, corporation contract concomitant with contract for transferring profit ans loss of the parent into the subsidiary and the protection method of the subsidiary's minority included in the contract. As Korea has no such system, it is difficult that Korea adopts the German approach for the subsidiary's minority without modification. On the other hand, the American Corporation Law, as above mentioned, has no systematical and comprehensive statute, and it has protected the minority shateholders in the subsidiary strongly based on the parent's fiduciary duy to the subsidiary rooted in case law. This American approach has been criticized that it disregards a single unit characteristics of group and is based on the monority shareholelers' protection in a independent corporation. Neverthless, Korea has similar situations to the America as far as the regulation of integrated corporate system is concerned. So the abundant experiences and various kinds of standards that the American Fiduciary Doctrine provide us with is greatly useful for the further interpretation of the current Korean Connercial Code and legislation of new Korean Commercial Code. From these standpoints, In Part Ⅱ of this paper the fiduciary Duty Doctrine in the American Corporation Law is analized and considered in order to protect the minority shareholders of the subsidiary corporation in the parent/subsidiary relations, in Part Ⅲ of it the special characteristics of the integrated corporate system (group enterprise) is dealt with, nd finally in Part Ⅳ of it the availabitity of the American Approach to the Korean Commercial Code is concluded.