支配 · 從屬會社에 관한 硏究(Ⅰ) : 支配社會 株主의 從屬社會 會計帳簿閱覽權을 中心으로 = A Study on Parent and Subsidiary Corporations(Ⅰ) -Laying Stress on Parent Shareholder’s Inspection Right for Subsidiary Corporations

다국어 초록 (Multilingual Abstract)

This paper aims to describe the parent shareholder’s inspection right for subsidiary corporations. In the complex corporate enterprise, the question arises whether a shareholder of the parent corporation has any right to inspect the books and records of a subsidiary corporation within the group.
In the USA, is separated on cases upholding inspection and cases denying inspection, and the law is far from dear. Almost all of the cases that have permitted inspection have reached their conclusion by reliance on an ultimate finding that the subsidiary was the "agent" or "instrumentality" or "adjunct" of the parent. lately, Japan Commercial Code is recognizing the parent shareholder’s inspection for subsidiary corporations.
Conclusively, it is desirable that permit the right to inspect the books and records of subsidiary corporations to protect parent corporation’s shareholder’s profit in the Korea Commercial Code(KCC).

목차 (Table of Contents)

• Ⅰ. 序說
• Ⅱ. 各國의 立法 및 判例의 動向
• Ⅲ. 支配 · 從屬關係의 認定基準과 帳簿閱覽權의 主體
• Ⅳ. 帳簿閱覽權의 內容
• Ⅴ. 結論
• Abstract