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박균성 경희대학교 법학연구소 2015 경희법학 Vol.50 No.4
There have been two parts in legal education that one is Law Schools which it has been a training organization for national judicial officers, the other is College of Law for academics and others, since Law School was constituted in 2009. In the meantime, the settlement and development plans of Law School and the changes and development plans of College of Law has been studied a lot. However, there were not many studies on reviewing legal education between Law School and College of Law integrally. From now on, it is necessary to review synthetically the legal education of Law School and College of Law for coherent and systematic that. That needs to reestablish a relationship between Law School and College of Law, to look for inter-relational and collaborative plans, and to seek win-win plans together. Now, we should take interested in the development of legal education with association and cooperation in that between Law School and College of Law, because Law School settled after a fashion. In order to improve the legal education, the linkage for that should be strengthened, and cooperation channel should be set up between Law School and College of Law. It shall provide a win-win plan for Law School and College of Law. To produce judicial profession for the realization of the nation of laws(Rechtsstaat), Law School and College of Law should cooperate for which Law School trains national judicial officers, College of Law educates legal profession except for national judicial officers, and both Law School and College of Law nurse academics. The College of Law should adopt practically new teaching methods such as lawyering and seminar introduced by Law School in its class. In addition, the faculty members between Law School and College of Law should be exchanged and cooperate each other. They also should cooperate in terms of the characterization of the legal education they provide. It is necessary to seek new ways that College of Law established functions as a pre-Law School, and that they support ones. Therefore, Law School and College of Law are not in conflict with, but they will make their own way to win-win relationship each other. They try to bring the university authority and policy authority to realize the necessity and importance of legal education continuously. 2009년 법학전문대학원의 출범으로 법조인 양성을 목적으로 하는 법학전문대학원과 법조인 이외의 법률전문가의 양성을 목적으로 하는 법학부로 이원화되었다. 그 동안 법학전문대학원의 정착 및 발전방안과 법학부의 변화 및 발전방안에 대하여는 많은 연구가 있었다. 그런데, 법학전문대학원의 법학교육과 법학부의 법학교육을 통합적으로 고찰하는 연구는 많지 않았다. 그렇지만, 통일적이고 체계적인 법학교육을 위해서는 법학전문대학원의 법학교육과 법학부의 법학교육을 통합적으로 고찰할 필요가 있다. 법학전문대학원의 법학교육과 법학부의 법학교육의 관계를 설정하고, 상호의 연계와 협력방안을 모색하고, 함께 발전하는 상생방안을 모색하여야 한다. 법학전문대학원제도가 어느 정도 안착된 지금 관심을 가져야 할 것은 법학부 법학교육과 법학전문대학원 법학교육의 연계와 협력을 통한 법학교육의 발전이다. 법학교육의 발전을 위해서는 법학부 법학교육과 법학전문대학원 법학교육의 연계를 강화하고, 법학부와 법학전문대학원 간에 협력채널을 만들어야 한다. 법학부와 법학전문대학원의 상생방안을 마련하여야 한다. 민주법치국가의 실현을 위한 법률전문가의 양성에 있어서 법학전문대학원은 법조인을 양성하고, 법학부는 법조인 이외의 법률전문가를 양성하는 것으로 기능을 배분하고, 학자의 양성은 공동으로 담당하여야 하며 이를 위해 상호 협력하여야 한다. 법학전문대학원의 실무교육 및 토론식 강의 등 새로운 강의방식의 경험을 법학부의 강의에 해당 법학부의 실정에 맞게 받아들여야 할 것이다. 법학전문대학원과 법학부 사이에 교수의 교류와 교수간 협력을 강화하여야 한다. 법학교육의 특성화와 관련하여서도 상호 협력하여야 한다. 우수한 법학부의 경우 프리로스쿨기능을 새로이 담당하는 것으로 하고, 이를 지원하는 방안을 모색할 필요가 있다. 법학부와 법학전문대학원은 대립의 관계가 아니라 상생의 관계로 나아가야 한다. 법학교육의 발전에 중대한 영향을 미치는 대학당국과 정책당국에 대해 법학부와 법학전문대학원이 힘을 합쳐 법학교육의 필요성과 중요성을 인식시키는 것도 중요하다.
정완 경희대학교 법학연구소 2016 경희법학 Vol.32 No.-
The Constitutional Court of Korea decided Unconstitutional Decision against the crime of false communication on Framework Act of Telecommunications on the 28th of December in 2010. The crime of false communication, generally known as ‘dissemination of false information’, has been criticized by many people because the clause in the act violates the principle of legality. They say if false information itself be punished, then every expressions cannot be protected by freedom of expression. Recently at the case of ‘Minerva’, the man indicted by violation of the clause of false communication on Framework Ac of Telecommunication was given a verdict of “not guilty”. This case shows the limits of application of the act. In relation with Minerva Case, the Constitutional Court of Korea decided that the contested provisions violate the constitution by infringing the freedom of expression violating the principle against excessive restriction. This article was written about the unconstitutional decision by the Constitutional Court of Korea against the false communication provision on Framework Act of Telecommunications and the necessity of legislating new legal provision against the false communication on the internet. 오늘날 커뮤니케이션의 중심무대인 인터넷공간에 허위사실유포행위가 늘고 있고 그로 인한 지역갈등의 심화, 헤이트스피치의 증가 등 폐해가 심각하므로 이에 대한 적절한 규제가 절실한 상황이다. 주지하는 바와 같이 헌법재판소는 2010년 전기통신기본법상의 허위통신죄 규정에 대하여 헌법상 명확성원칙에 위배된다는 이유로 위헌결정을 선고하였다. 법률조문상 허위의 개념이 추상적이고 그 공익의 내용이 불명확하므로 이 규정은 헌법상 명확성 원칙에 위배된다는 것이 헌법재판소 결정의 요지였다. 통상 ‘공익’이란 “대한민국에서 공동으로 사회생활을 영위하는 국민 전체 내지 대다수 국민과 그들의 구성체인 국가사회의 이익”을 의미하고, ‘허위통신’은 “객관적으로 진위가 밝혀질 수 있는 사실에 관한 것으로서 그 내용이 거짓이거나 명의가 거짓인 통신”을 의미하는 것이므로 그 의미가 불명확하다고 할 수 없으며, 이 조항은 허위사실 유포에 의한 공중도덕이나 사회윤리의 침해, 국가공공질서의 교란 등을 방지하기 위한 것으로서 정당한 입법목적 달성을 위한 적합한 수단에 해당한다는 등 합헌론의 견해도 강력히 제기되었지만, 전기통신기본법상의 허위통신죄는 그 입법연혁과 보호법익의 관점에서 볼 때 통신의 내용을 규제하기 위한 목적보다는 전기통신의 사회적 공공성과 안정성 등에 관한 사회적 신뢰를 보호하기 위한 목적에서 마련된 것이므로 이 규정을 표현의 자유와 관련된 ‘허위사실유포죄’의 성격으로 단정해서는 안 된다는 것이 헌법재판소의 태도라고 하겠다. 현재 인터넷에 유포되는 허위사실 가운데 상당수는 타인을 모욕하거나 명예를 훼손하는 등 권리침해를 야기하는 경우이거나 선거과정에서의 상대후보에 대한 근거 없는 중상과 모략의 경우 등이다. 이러한 행위는 허위사실의 적시 자체가 구체적 법익에 대한 위험을 직접적으로 야기하는 경우로서 현행법상 사기죄나 명예훼손죄, 신용훼손죄나 업무방해죄, 무고죄나 공무집행방해죄, 공직선거법 위반, 자본시장법상 시세조종행위 등의 조항으로 충분히 의율할 수 있다. 하지만 이러한 구성요건에 해당하지 않는 허위사실유포행위로서 국가사회적으로 혹은 정치적, 지역적으로 큰 반감이나 지역감정을 초래하거나 안보나 경제에 심각한 영향을 미치는 행위에 대해서는 이를 강력히 규제해야 할 필요성이 크다. 이에 따라 허위통신죄규정의 폐지 이후에도 이를 보완하기 위한 신규입법을 추진하는 동향이 계속되고 있다. 심각한 허위사실유포를 막기 위한 적절한 규제를 위해서는 허위통신규정이 가지고 있던 용어의 막연성과 추상성을 배제하고 이 부분에 대한 적절하고 확실한 보완을 통하여 이른바 ‘명확성의 원칙’과 ‘과잉금지의 원칙’ 등을 위반하지 않는 내용의 보다 구체적인 대체입법을 준비해야 할 것이다. 구성요건을 분명히 함으로써 공익에 대한 판단주체가 누구인가에 따라 법률규정이 자의적으로 해석될 여지를 확실히 제거해 줄 수 있다면 신규입법 후에는 지난번과 같은 불필요한 위헌주장은 없어지게 될 것이다.
미국의 법률사무소 법학교육 프로그램 등의 실태에 관한 연구
노동일 경희대학교 법학연구소 2013 경희법학 Vol.48 No.4
Opening of law schools in 2009 was a turning stone of legal education in Korea, from “result-oriented” exam method to “process-oriented” education method in training of legal professions. Under the new law school system, you will have to graduate from one of the law schools to sit for the New Bar Exam after 2017. However, many attorneys have constantly challenged the new system, especially law school graduation requirement for admission to the bar. They argue that socially and/or economically disadvantaged students will never have chances to become attorneys considering the expensive law school tuitions. They propose that a preliminary exam should be adopted as a qualification, in lieu of the law school diploma, to sit for the New Bar Exam. One of the arguments is that several states in the U.S. have had such preliminary exam(s) for the disadvantaged students who can not afford law school. This article has examined whether such an assertion is well-founded. The typical way to satisfy the educational requirements to sit for bar exam in the U.S. is graduation from a law school accredited by ABA. However, even in the U.S., legal education in graduate level law schools is a relatively new phenomenon. Apprenticeships in a law office under an established attorney in many years were well-established methods of legal education. In the course of establishing law schools as a primary means for legal education, apprenticeships have been regarded obsolete and the number of the states which allow them to be a formal legal education has decreased. Several states, however, still retain that legal education requirements can be met through apprenticeships. They are called Law Office (Judges’ Chamber) Study Program (California), Law Clerk Program (Washington), or Law Reader Program(Virginia), etc. It shows that the non-law school legal education is a historic hold-over from the past, rather than a system to ensure equal opportunity for the disadvantaged. Moreover you have to finish extensive curricular specified by the Bar Association of that state in 3-4 years. It is contrary to the notion that you can have your own schedules to take the preliminary exam and bar exam, respectively. Proponents of the preliminary exam in Korea maintain that California has such a system to ensure equal opportunity. On the contrary, the study showed that California’s First Year Law Students Exam (FYLSX), commonly known as baby bar, was originally devised to prevent the abuse of many unaccredited law schools in California and to prevent unqualified students from wasting more time and money to further pursue Law Office Study Program or education in the unaccredited law schools. Therefore, based on the findings, the author concludes that the arguments made by the proponents of preliminary exam in Korea that the U.S. has preliminary exam to ensure equal opportunity for the disadvantaged, are unfounded and misleading. 2009년 국내 법학전문대학원의 개원은 기존의 ‘결과지향적 사고’를 탈피하여 교육과정이 필요하다는 ‘과정지향적 교육과정’을 시행하게 된 전환점이 되었다. 새로운 법전원 교육과정은 2017년 이후 폐지되는 사법시험 이후 변호사가 되기 위해 필히 마쳐야 한다. 즉, 법전원에 입학한 후 새로운 교육체계상의 졸업 요건을 이수하여야 한다. 그러나 법전원 반대론자들은 사회적‧경제적 약자에게 등록금 부담이 크다는 이유로 법전원의 체계가 형평성에 어긋난다고 주장하고 있다. 그리고 변호사시험 전 단계로서 예비시험을 도입할 것을 제안하고 있다. 이러한 예비시험을 도입하기 위하여 미국 일부 주 로스쿨에서 경제적으로 어려운 학생들을 위한 예비시험을 시행하고 있다는 것을 예로 든다. 본 논문에서는 과연 예비시험 도입이 필요한지 분석하고자 한다. 미국 변호사가 되기 위해서는 미국 변호사협회에서 인정한 로스쿨 교육과정을 이수하고 변호사시험을 통과해야 한다. 미국 로스쿨 수준의 법학 교육은 비교적 자연스러운 현상이며 미국 로펌에서 하는 변호사 실무 수습교육은 몇 년 동안 법학교육의 방법이 잘 설정된 것을 보여주고 있다. 미국 일부 주에서 변호사시험 자격으로서 로스쿨 제도와 병용되는 도제식 수습교육 등이 폐지되었고 형식적인 법학 교육을 하는 로스쿨 숫자가 감소하고 있다. 그러나 미국 일부 주는 아직 법학교육 요구 사항을 로펌 실습을 하는 것으로 유지하고 있다. 변호사 실무교육 참가자들은 법률사무소 교육프로그램, 판사실 교육프로그램 또는 법 읽기 프로그램, 로클럭 프로그램 등에 참여하고 있다. 이는 비인가 로스쿨의 법학 교육은 경제적으로 어려운 사람을 위한 기회 균등을 보장하기 위한 교육체계이지만 미국 주 변호사 협회는 3년 혹은 4년 동안의 많은 교과과정을 마쳐야 하는 것을 요건으로 하고 있다. 한국에서 예비시험 찬성론자들은 현행 변호사시험에 반한다고 하겠지만 미국 캘리포니아 주가 평등한 기회를 보장하고 있는 것을 예로 든다. 반대로 ‘베이비 바’로 알려진 캘리포니아 주 예비시험(FYLSX)은 원래 캘리포니아의 많은 미인가 로스쿨들에 대한 형평성을 유지하고 학생들의 시간과 비용 낭비를 방지하기 위하여 고안되었던 것이다. 본 논문은 예비시험 도입 여부를 논의하는 과정에서 미국의 제도에 관한 오해를 불식하고 올바른 이해의 바탕 위에서 합리적인 토론이 이루어지는 데 기여하고자 한다.
강효백 경희대학교 법학연구소 2008 경희법학 Vol.43 No.1
In china, various policies have been framed, such as strengthened calls for regional government account ability, social security cost for farmers as to compensation, employment rights and guarantees of livelihood. However, without allowing farmers to completely possess have the land ownership rights, such as lease and transfer rights, security rights, and the right to freely buy and sell land, such measures can be nothing more than stopgap policies. Under the justification of public interest, the regional governments in China often expropriate lands from farmers at arbitrary giveaway prices and turn such lands commercial use. An increasing number of such infringements on farmers' rights to their land has finally kindled the farmers to protest, causing social unrest. The root of the problems derived from abusive land expropriation (such as misuse of expropriation rights by the regional governments, unreasonable base and coverage of compensation, undemocratic processes of expropriation, delayed payment of compensation, and institutional inertia in moving people afterward) is lies in the incomplete ownership of land by farmers. When turning farmland into land for uses other than farming as a part of the process of expropriation of a rural community, the ownership is transferred to the state and the owners of the rural communities are not able to directly participate in the land markets. The expropriation of agricultural land and its transformation to commercial real estate often carried out by various regional governments in China is in fact market conduct. The process represents an exchange between community land ownership and state land ownership and it is supposed to be made through transactions based on negotiation. In reality, however, it is accomplished by coercive deprivation of community land ownership. * Professor, Graduate School of International Legal Affairs, Kyung Hee University. This phenomenon derives from the ‘dual track system’ in which state land and community land coexist, and by which land is expropriated in accordance with the planned economic system, while the land transaction is carried out in accordance with the market economic mechanism. This dual track system is disadvantageous for the farmers: Under this system the market price of the expropriated land far exceeds the land compensation amount, provided to the farmer. As a result, the regional governments and the businesses that carry out the transaction acquire large gains while the farmers turn over their land properties at what is practically a giveaway price. The community land ownership of Chinese farmers is in substance little more than the right of cultivation and the farmers do not even have the right to express their dissent regarding land expropriation. Under the justification of public interest, regional governments are abusing the land expropriation system while rapidly decreasing the acreage under cultivation and widening the gap between urban and rural regions, thereby leading to the basic cause of social unrest. The fundamental solution to the problem of land expropriation in China is to complement weaknesses scattered throughout various laws and regulations, such as the law of realty and the real estate administration law, and provide for systematic legal recourse that will allow farmers to possess land ownership in its entirety. The Chinese government now appears to be in the middle of promoting the enactment of land expropriation laws designed to ensure the legal rights and interests of those subject to expropriation, and include the authorization of complete land expropriation. These laws also regulate the compensation principles that are not only just and transparent, but which are also designed to maximize the efficient use of land resources. However, reforming the current rural community land ownership that does not include the right of disposal, and granting the farmers the complete land ownership, may shake th... In china, various policies have been framed, such as strengthened calls for regional government account ability, social security cost for farmers as to compensation, employment rights and guarantees of livelihood. However, without allowing farmers to completely possess have the land ownership rights, such as lease and transfer rights, security rights, and the right to freely buy and sell land, such measures can be nothing more than stopgap policies. Under the justification of public interest, the regional governments in China often expropriate lands from farmers at arbitrary giveaway prices and turn such lands commercial use. An increasing number of such infringements on farmers' rights to their land has finally kindled the farmers to protest, causing social unrest. The root of the problems derived from abusive land expropriation (such as misuse of expropriation rights by the regional governments, unreasonable base and coverage of compensation, undemocratic processes of expropriation, delayed payment of compensation, and institutional inertia in moving people afterward) is lies in the incomplete ownership of land by farmers. When turning farmland into land for uses other than farming as a part of the process of expropriation of a rural community, the ownership is transferred to the state and the owners of the rural communities are not able to directly participate in the land markets. The expropriation of agricultural land and its transformation to commercial real estate often carried out by various regional governments in China is in fact market conduct. The process represents an exchange between community land ownership and state land ownership and it is supposed to be made through transactions based on negotiation. In reality, however, it is accomplished by coercive deprivation of community land ownership. * Professor, Graduate School of International Legal Affairs, Kyung Hee University. This phenomenon derives from the ‘dual track system’ in which state land and community land coexist, and by which land is expropriated in accordance with the planned economic system, while the land transaction is carried out in accordance with the market economic mechanism. This dual track system is disadvantageous for the farmers: Under this system the market price of the expropriated land far exceeds the land compensation amount, provided to the farmer. As a result, the regional governments and the businesses that carry out the transaction acquire large gains while the farmers turn over their land properties at what is practically a giveaway price. The community land ownership of Chinese farmers is in substance little more than the right of cultivation and the farmers do not even have the right to express their dissent regarding land expropriation. Under the justification of public interest, regional governments are abusing the land expropriation system while rapidly decreasing the acreage under cultivation and widening the gap between urban and rural regions, thereby leading to the basic cause of social unrest. The fundamental solution to the problem of land expropriation in China is to complement weaknesses scattered throughout various laws and regulations, such as the law of realty and the real estate administration law, and provide for systematic legal recourse that will allow farmers to possess land ownership in its entirety. The Chinese government now appears to be in the middle of promoting the enactment of land expropriation laws designed to ensure the legal rights and interests of those subject to expropriation, and include the authorization of complete land expropriation. These laws also regulate the compensation principles that are not only just and transparent, but which are also designed to maximize the efficient use of land resources. However, reforming the current rural community land ownership that does not include the right of disposal, and granting the farmers the complete land ownership, may shake the vary fou...
동업기업 과세특례상 현물출자 및 노무출자의 구분과 과세상의 쟁점
이준규,박찬웅 경희대학교 법학연구소 2008 경희법학 Vol.43 No.3
This paper evaluates and suggests ways to improve taxation on the contribution of property or service to a partnership, under the special tax treatments for partnerships and partners which has been legislated in Korean Tax Laws in 2007 and become effective in 2009. First, it is necessary to provide a standard of distinction between contribution of property and contribution of service since their tax consequences are not the same. This paper proposes that a contribution should be classified into a contribution of property, if it meets both exchange and property requirements, or otherwise it is a contribution of service. Under the exchange requirement, there must be a mutual transfer of one thing for another, a choice of each party to the transaction and ownership rights for the contributing partner right before the contribution. Under the property requirement, value, enforceability, and separate existence of the rights are necessary. Second, in determining the fair market value of contribution in accordance with Estate and Gift Tax Law where the market does not exist, prepaid expenses of the partnership which stand for value of future service to partnership should be included in asset valuation. In case that service period and partnership period are not definite, prepaid expenses should be valued less than permanent annuity, considering the uncertainty of continuity of partnership and partners. This paper evaluates and suggests ways to improve taxation on the contribution of property or service to a partnership, under the special tax treatments for partnerships and partners which has been legislated in Korean Tax Laws in 2007 and become effective in 2009. First, it is necessary to provide a standard of distinction between contribution of property and contribution of service since their tax consequences are not the same. This paper proposes that a contribution should be classified into a contribution of property, if it meets both exchange and property requirements, or otherwise it is a contribution of service. Under the exchange requirement, there must be a mutual transfer of one thing for another, a choice of each party to the transaction and ownership rights for the contributing partner right before the contribution. Under the property requirement, value, enforceability, and separate existence of the rights are necessary. Second, in determining the fair market value of contribution in accordance with Estate and Gift Tax Law where the market does not exist, prepaid expenses of the partnership which stand for value of future service to partnership should be included in asset valuation. In case that service period and partnership period are not definite, prepaid expenses should be valued less than permanent annuity, considering the uncertainty of continuity of partnership and partners.
청소년범죄의 형사법적 대책과 검사의 역할-한국의 사건처리절차와 검사의 역할 -
안경옥 경희대학교 법학연구소 2007 경희법학 Vol.42 No.2
Measures against juvenile crime and deliquency finally show to be effective in prevention and preclusion of repetition of offences. To achieve this what I consider necessary is to concretize the juvenile protection system for children under the age of 14 and the suspension indictment system concerning juvenile crime and thus expand them into efficient system capable of preventing repetitional deliquency and crime. A diverse and efficient interventional diversion program should be considered for youths put under suspension of indictment measure and this program has to be effectively maintained by establishing connections between the youths and civilian volunteers. This would require some groping into a systemic program creation and the applicational organization. At the same time what is to be considered first is not judicial control of juveniles predisposed to committing a crime but instead non-judicial, public-welfare type composite measures for crime prevention should be created by getting in touch with the community starting from school and family. There is need for establishment and maintenance of a systemic program that would activate and support private volunteer action in juvenile prosecution system. For reference, see the latest common policy for proper judicial guidance of juvenile offenders and prevention of deliquency of the Ministry of Justice.
코포레이트 거버넌스 이론의 국내도입과 그 한계에 관한 연구 -미국의 Audit Committee를 중심으로-
노일석 경희대학교 법학연구소 2008 경희법학 Vol.43 No.3
The term 'corporate governance' is used in a narrow sense or in a broad sense. In a broad sense it is used somewhat prescriptively to refer to the process of supervision and control(of governing) intended to ensure that the company's management acts in accord with the interests of the shareholders. The central feature of corporate governance is how to control the executive powers. There are three models of controlling the executive powers. The first is a control through shareholder's democracy. The second is the nexus of contracts of the company. And the last is a monitoring the executive powers by the board(especially by the audit committee). It has been argued that the confidence of contract theorist in the effectiveness of market is exaggerated, both as a direct source of discipline and in contributing to the evolution of an efficient system of corporate governance. It also appears that a resurgence in the shareholder monitoring consequent on the re-concentration of ownership in the hands of the institution is unlikely to come about on a very significant scale. The most promising source of the monitoring may be the board, and the solution lies in the board reform. It is important to solve the problem of supervision by a body distinct from either the general meeting or the managing board. There are two models to solve monitoring problems by the board. Under the first companies have a supervisory board and a separate management board(two-tier system). Under the second there is a single board. It is made up of a majority 'supervisory' directors, with executive directors constituting the remainder. * Professor, Department of Law, Sungshin Women's University.The draft of revising the Korean Commercial Law is introducing the executive officer and strengthening the power of the audit committee. So we should study the American audit committee. As directed by the Sarbanes-Oxley Act of 2002, SEC are adopting a new rule to direct the national securities exchanges and national securities associations to prohibit the listing of any security of an issuer that is not in compliance with the audit committee requirements. These requirements relate to: the independence of audit committee members; the audit committee's responsibility to select and oversee the issuer's independent accountant; procedures for handling complaints regarding the issuer's accounting practices; the authority of the audit committee to engage advisors; and funding for independent auditor and outside advisors engaged by the audit committee. In conclusion I suggest that Three Committees System(the nominating committee, the compensation committee, the audit committee) connected with the executive officer may be efficient in controlling the executive powers. And we should study the Sarbanes-Oxley Act, SEC rules and the listing standards relating to Audit Committee. The term 'corporate governance' is used in a narrow sense or in a broad sense. In a broad sense it is used somewhat prescriptively to refer to the process of supervision and control(of governing) intended to ensure that the company's management acts in accord with the interests of the shareholders. The central feature of corporate governance is how to control the executive powers. There are three models of controlling the executive powers. The first is a control through shareholder's democracy. The second is the nexus of contracts of the company. And the last is a monitoring the executive powers by the board(especially by the audit committee). It has been argued that the confidence of contract theorist in the effectiveness of market is exaggerated, both as a direct source of discipline and in contributing to the evolution of an efficient system of corporate governance. It also appears that a resurgence in the shareholder monitoring consequent on the re-concentration of ownership in the hands of the institution is unlikely to come about on a very significant scale. The most promising source of the monitoring may be the board, and the solution lies in the board reform. It is important to solve the problem of supervision by a body distinct from either the general meeting or the managing board. There are two models to solve monitoring problems by the board. Under the first companies have a supervisory board and a separate management board(two-tier system). Under the second there is a single board. It is made up of a majority 'supervisory' directors, with executive directors constituting the remainder. * Professor, Department of Law, Sungshin Women's University.The draft of revising the Korean Commercial Law is introducing the executive officer and strengthening the power of the audit committee. So we should study the American audit committee. As directed by the Sarbanes-Oxley Act of 2002, SEC are adopting a new rule to direct the national securities exchanges and national securities associations to prohibit the listing of any security of an issuer that is not in compliance with the audit committee requirements. These requirements relate to: the independence of audit committee members; the audit committee's responsibility to select and oversee the issuer's independent accountant; procedures for handling complaints regarding the issuer's accounting practices; the authority of the audit committee to engage advisors; and funding for independent auditor and outside advisors engaged by the audit committee. In conclusion I suggest that Three Committees System(the nominating committee, the compensation committee, the audit committee) connected with the executive officer may be efficient in controlling the executive powers. And we should study the Sarbanes-Oxley Act, SEC rules and the listing standards relating to Audit Committee.