준법지원인 제도에 관한 법적 고찰 = Legal Considerations Regarding the Compliance Officer System

다국어 초록 (Multilingual Abstract)

The Korean Commercial Code, as amended in April 2011, established a compliance control system applicable to listed companies over a certain size, and requires the appointment of a compliance officer to implement the compliance control system.
In response, many companies have argued that there are currently audit functions already in place which overlap with the compliance control and compliance officer systems, and that the implementation of the new systems increases the economic burden on the relevant companies. On the other hand, academics and attorney organization have generally welcomed the new systems, insisting that they will foster corporate compliance and management transparency, which will be beneficial to these companies. Sharp conflicts between the two sides have become a big issue.
In my opinion, the compliance control and the compliance officer systems will function to benefit both the relevant companies and their shareholders, because these new systems (i) have distinct functions and roles beyond existing audit systems, (ii) fill gaps commonly existing in the internal controls of companies, and (iii) facilitate the control of management via monitoring and increased transparency.
In this thesis, after having reviewed outlines and the pertinent provisions of the compliance control and compliance officer systems introduced by the amended Korean Commercial Code, as well as legislation and the compliance systems in other countries, I will discuss issues and problems associated with the Korean compliance control and compliance officer systems, and also offer recommendations thereon.

참고문헌 (Reference)

1 한국상장회사협의회 (19) : 2011

2 박세화, "준법지원제도 도입에 따른 법적 쟁점" 한국상사법학회 2011

3 박세화, "준법지원인제도의 안정적이고 효율적인 운용을 위한 법적 과제" 한국상사법학회 30 (30): 253-293, 2011

4 최완진, "준법지원인제 잘 활용하면 득이다" 2011

5 대한변협신문, "준법지원인 제도의 모든 것" (348) : 2011

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9 박세화, "상장회사 표준준법통제기준의 제정과 과제" (150) : 2012

10 구승모, "상법회사편 입법과정과 향후과제" 법무부 (55) : 115-137, 2011

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15 서완석, "내부통제와 준법감시인제도" 한국기업법학회 23 (23): 289-330, 2009

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20 Jennifer K. Clalson, "The Sarbanse-Oxley Act of 2002: Are Stricter Internal Controls Comstricting International Companies?" 36 : 647-, 2008

21 The American Law Institute, "Principle of Corporate Governance: Aalysis and Recommendation" 1992

22 Gesetz zur weiteren Reform des Aktien-und Bilanzrechts, "Gesetz zur weiteren Reform des Aktien-und Bilanzrechts" 19 (19): 2681-, 2002

23 "Developing Key Risk Indicators to Strengthen Enterprise Risk Management"

24 구승모, "2012년 개정 상법 시행령의 주요 내용" 한국상사법학회 31 (31): 55-130, 2012

25 최준선, "2011년 개정상법 회사편 해설" 한국상장회사협의회 2012