개정 상법상 무액면주식제도에 관한 연구 = A study on no-par stock in the reformed commercial code

다국어 초록 (Multilingual Abstract)

In korea the commercial code was reformed severely in 2011. This reform is about renewing korean corporate law. The reformed law will be in force from April 2012. By this reform korea has adopted the so called no-par stock. This no-par stock is also called as non par value stock or stock without par value. Until now the nominal par value was needed. But when a company falls into financial difficulty, it is very difficult that the company get sufficient capital. This article studies the reform trend of corporate law not only in USA, germany, but also in korea. The author analysed the reform contents in korea, especially in regard of no-par stock. Thereby he has studied statues and theories about no-par stock system. In the process of globalization, the US american law is more important. Germany belongs to continental european law country like korea. Therefore the examples of continental european law country like germany can give korea suggestions in the field of enactment. But no-par stock is rather oriented to american law. German no-par stock is not non par value stock in true sense. It is adopted because of problems arising from the new EURO monetary system. We should have adopted the non par value stock system earlier. It is very helpful for the companies in longer perspective. USA and japan have adopted the non par value stock system long time ago. In this study the author has analysed the world non par value stock systems. especially the american system and court cases can give good suggestions to korea. The reform trend of corporate law both in USA and korea show some common contents. USA and korea experience the same movement in regard of the globalization of corporate law. There are also heavy divergence because of the customs and legal traditions of two countries. We should this differences by the enforcing non par value stock system.

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