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RISS 인기검색어
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- 저자 : 곽수현(Su-Hyun Kwak) (검색결과 4 건)
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곽수현(Su-Hyun Kwak) 한국기업법학회 2010 企業法硏究 Vol.24 No.3
Recently, The Korean Supreme Court held that 'the corporation' are injured where corporate directors set an unreasonably low offering price for additional shares to the non-shareholders. However, the corporation are not injured if the existing share-holders participate in the stock offering exercising their preemptive rights. There was controversy in regards to diluted loss result in the corporation. This paper argue the unreasonably low offering price injured both the corporation and the existing shareholders regardless of whether existing shareholders participated in the stock offering. The corporation incurred a separate harm. This paper agree that it is not the breach of the fiduciary duty only in a situation where the corporate directors allow the shareholders to purchase new shares of stock though they issue the stock in the low price. However, if Shareholders waive their preemptive rights, so the third may benefit caused by unreasonable low offering price, the directors violated the fiduciary duty to shareholders and the corporation. The Deluted loss is a direct injury to the corporation and shareholders are derivatively injured. Thus, it cannot be remedied through a direct action by individual shareholders. Breach of fiduciary duty and the damage to the company are requirements in the Criminal Breach of Trust in Korea. Therefore, It is possible the director is charged to the criminal penalties for the damages of corporation arising from issuance of new stock, but I am still doubtful.
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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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안수현 ( Ahn Soo-hyun ),곽수현 ( Kwak Su-hyun ) 한국외국어대학교 법학연구소 2013 외법논집 Vol.37 No.1
Governments of developed countries such as United States, the United Kingdom are trying to strengthen the financial literacy. The OECD INFE has emphasized the importance of financial education. Indeed, Financial literacy has been globally acknowledged as a key life skill and as an important element of economic and financial stability and development since the financial crises. This article introduces financial litercy education systems in other contries and Korea. Korea has also been actively conducted financial education. In recent years, the establishment of the Financial Consumer Agency(KFCA) is scheduled to be built. KFCA is the quasi-independent agency that is installed under the Financial Supervisory Service(FSS) under the supervision of the Financial Service Commission(FSC). Financial Consumer Protection Bill(FCPA) provides “The FSC shall endeavor to improve the consumer financial literacy(capability) to make informed choices in order to protect the financial interests of consumers and to be the financial consumers who are responsible for their own financial choices. The FSC shall develop a training program for improving the financial capability of consumer. The FSC shall consult with the administrative agencies, such as the Ministry of Strategy and Finance, the Fair Trade Commission. The FSC may be entrusted to KFCA Director or financial education organizations if necessary for the development of financial education program(§28).” KFCA has the authority of financial education in accordance with the law. Above all, KFCA shall prepare a national strategy for financial literacy in order to remove inefficiencies and create one stop website to offer financial literacy education programs. We recognize it is important that establish a legal and financial support financial education in cooperation with financial institutions, private organizations and communities, etc. We shall also develop effective evaluation system to improve financial literacy.
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