소규모 주식회사에 대한 상법 “제391조의2” 규정의 적용에 대한 고찰
A Review on Applying Korean Commercial Code §391-2 to Small-Sized Corporation
0
조회
0
다운로드
1
인용
0
참고문헌
키워드
초록
Since the Korean government enacted the Financial Investment Services and Capital Markets Act (“Capital Markets Act”) in 2009, the Korean Securities and Exchange Act (“KSEA”) which regulated the Listed Companies was abolished, and the Korean Commercial Code (“KCC”) included those clauses that were described in the KSEA and regulated the Listed Companies. However, the 2009 Amendment of KCC allowed small-sized companies that do not have the Board of Director since they have only 1 or 2 directors, not to have audit systems either. So small-sized companies can choose whether they have audits or not. So, if small-sized companies choose not to have an audit, the provisions related to an audit system of KCC does not apply to them. But, if they choose to have an audit, those provisions should apply to them. However KCC excludes §391-2’s applying to small-sized companies even though §391-2 is the very basic provision for audit system. Therefore, this Article examines the audit system of KCC and analyzes some problematic provisions of KCC which are related to the Audit system. Finally this Article proposes some schemes for betterment of Audit System under KCC.
Abstract
Since the Korean government enacted the Financial Investment Services and Capital Markets Act (“Capital Markets Act”) in 2009, the Korean Securities and Exchange Act (“KSEA”) which regulated the Listed Companies was abolished, and the Korean Commercial Code (“KCC”) included those clauses that were described in the KSEA and regulated the Listed Companies. However, the 2009 Amendment of KCC allowed small-sized companies that do not have the Board of Director since they have only 1 or 2 directors, not to have audit systems either. So small-sized companies can choose whether they have audits or not. So, if small-sized companies choose not to have an audit, the provisions related to an audit system of KCC does not apply to them. But, if they choose to have an audit, those provisions should apply to them. However KCC excludes §391-2’s applying to small-sized companies even though §391-2 is the very basic provision for audit system. Therefore, this Article examines the audit system of KCC and analyzes some problematic provisions of KCC which are related to the Audit system. Finally this Article proposes some schemes for betterment of Audit System under KCC.
참고문헌 (23)
- 권기범, "현대회사법론" (2001), 삼지원
- 이철송, "회사법강의" (2015), 박영사
- 정동윤, "회사법" (2007), 박영사
- 정찬형, "상법강의 (상)" (2015), 박영사
- 김광록, "미국법상 S 주식회사제도에 관한 소고", 기업법연구, 26(2), pp.99~116 (2012), 한국기업법학회[DOI]
- 김광록, "우리나라 소규모 기업의 이중과세문제와 S주식회사", 기업법연구, 26(4), pp.135~154 (2012), 한국기업법학회
- 강희갑, "우리나라 주식회사의 감사 및 감사위원회제도의 문제점과 개선 방안", 사회과학논집, 18 (2002)
- 권종호, "감사법제의 특징과 쟁점", 법학연구, 24(1), pp.325~363 (2013), 법학연구소
- 김상규, "감사위원회제도에 관한 연구", 상사법연구, 20(4) (2001), 한국상사법학회
- 우리나라 감사제도의 운용실태조사와 비교 평가, "김순석", 상장회사협의회, ~ (2009)
- 이철송, "우리나라 감사관련 법제의 개정방향", 제9차 감사인대회 발표자료집 (2005), 한국상장회사협의회
- 정준우, "감사위원회의 법적 지위와 그 문제점", 비교사법, 8(1) (2001), 한국비교사법학회
- 정준우, "주식회사의 감사에 관한 2009년 개정상법의 문제점 검토", 비교사법, 17(2), pp.321~360 (2010), 한국비교사법학회
- 정찬형, "주식회사의 업무집행기관에 대한 감독(감사)기관", 고려법학, 38 (2002)
- 최윤범, "감사위원회제도의 문제점과 개선방안", 기업법연구, 8 (2001), 한국기업법학회
- 최준선, "미국과 영국의 기업지배구조와 그 동향", 비교사법, 6(2) (1999), 한국비교사법학회
- 한국상사회사협의회, "상장협 실무전집 32" (2007)
- 한국상장회사협의회, "상장회사감사회 회보 제173호", ~ (2014)
- Cohen, J., "Corporate Governance and the Audit Process", Contemporary Accounting Research, 19(4) (2002)
- Definition of Internal Auditing, "Institute of Internal Auditors", The Institute of Internal Auditors, ~ (1999)
- "Introduction to Auditing"[URL]
- CHAPTER 1: INTERNAL AUDITING: HISTORY, EVOLUTION, AND PROSPECTS, "Sridhar Ramamoorti", The Institute of Internal Auditors Research Foundation (The Institute of Internal Auditors), ~ (2003)
- Theofanis Karagiorgos, "Internal Auditing as an Effective Tool for Corporate Governance", Journal of Business Management, 2(1) (2010)