株式配當制度와 問題點

다국어 초록 (Multilingual Abstract)

This paper deals with the system of share dividends in the Korean Commercial Code.
The system of share dividends is one of the main legal problems in recent years. Real concern on this problem began to increase since the last year that the Korean Commercial Code was amended.

Share dividends, or stock dividends, are distributions to shareholders of additional share of stock of the corporation.
This paper consists of:
1. Introduction
2. Nature of share dividends
3. Comparative study on the share dividends
4. Merits and demerits
5. A required condition
6. Procedure of share dividends
7. Effect of share dividends
8. Effect of illegal share dividends
9. Dividends and taxes
10. Conclusion

In conclusion, the writer wants to emphasize that 1) the improvement of tax system, 2) the protection for shareholders in dividends, 3) the establishment of disclosure system in stock market, 4) the fairness of business accounting and 5) the legal complement for defects etc.

목차 (Table of Contents)

• Ⅰ. 序 論
• Ⅱ. 株式配當의 性質
• 1. 利益配當說
• 2. 株式分割說
• 3. 私 見
• Ⅲ. 各國의 株式配當制度
• 1. 美 國
• 2. 英 國
• 3. 프 랑 스
• 4. 日 本
• Ⅳ. 株式配當의 效用과 問題點
• 1. 株式配當의 效用
• 2. 問 題 點
• Ⅴ. 株式配當의 要件
• 1. 配當價能利益의 存在
• 2. 株式配當의 制限
• 3. 未發行授權株式의 存在
• Ⅵ. 株式配當의 節次
• 1. 株式總會의 決議
• 2. 株式配當의 通知, 公告 및 公示
• 3. 新株의 發行
• 4. 自己株式에 대한 株式配當
• 5. 登 記
• Ⅶ. 株式配當의 效果
• 1. 新株發行의 效力發生時期
• 2. 株式數와 資本의 增加
• 3. 質權의 效力
• Ⅷ. 違法한 株式配當의 效果
• 1. 形式的 違法配當
• 2. 實質的 違法配當
• Ⅸ. 配當과 稅制
• 1. 序 言
• 2. 所 得 稅
• 3. 法 人 稅
• Ⅹ. 結 論