본문 바로가기
KERD
논문KCI 등재

프랑스의 회사분할 법제에 관한 연구: 분할의 효력을 중심으로

The Regulation on “Scission” in France: Current System and Its Effect

노혁준
한국법제연구원 (Korea Legislation Research Institute)|2010.12|법제연구 (JOURNAL OF LEGISLATION RESEARCH)|제39호|pp. 417-447

0

조회

0

다운로드

8

인용

0

참고문헌

키워드

포괄승계분할현물출자분할검사인Division (scission)Universal Transfer (transmission universelle)Contribution in Kind (aport en nature)Commissioner of Demerger (commissaire　à　la scission)
주제분류법학

초록

The French system on corporate division (scission) has been known to influence the Korean Commercial Code as well as the EU sixth Directive concerning the division of public limited liability companies. The research on French regulation over corporate division, however, has rarely been made in Korea. Since the adoption of rules on corporate division by the Korean Commercial Code in 1998, more and more spin-offs, hive-downs or split-ups have been witnessed in Korean practice. Those transactions were often followed by legal disputes over how to protect corporate creditors and/or whether to impute administrative sanctions to the succeeding corporation in such spin-offs, etc. This paper aims to review legal practice in France concerning the “scission” and, through a comparative research, to explore some insights applicable to Korean practice. Especially, the “effect” of the french scission is principally addressed. It proceeds as follows: for basic information, it begins with the concept and types of corporate division in France (Ch. II). The next two chapters are devoted to the analysis on effects of the french corporate division, including the scope of universal transfer and its limit (Ch. III) and the status of corporate creditors in a french scission. (Ch. IV). The final chapter is a conclusion.

Abstract

The French system on corporate division (scission) has been known to influence the Korean Commercial Code as well as the EU sixth Directive concerning the division of public limited liability companies. The research on French regulation over corporate division, however, has rarely been made in Korea. Since the adoption of rules on corporate division by the Korean Commercial Code in 1998, more and more spin-offs, hive-downs or split-ups have been witnessed in Korean practice. Those transactions were often followed by legal disputes over how to protect corporate creditors and/or whether to impute administrative sanctions to the succeeding corporation in such spin-offs, etc. This paper aims to review legal practice in France concerning the “scission” and, through a comparative research, to explore some insights applicable to Korean practice. Especially, the “effect” of the french scission is principally addressed. It proceeds as follows: for basic information, it begins with the concept and types of corporate division in France (Ch. II). The next two chapters are devoted to the analysis on effects of the french corporate division, including the scope of universal transfer and its limit (Ch. III) and the status of corporate creditors in a french scission. (Ch. IV). The final chapter is a conclusion.

참고문헌 (34)

  1. 노혁준, "회사분할시의 채권자 보호", BFL, (38) (2009)
  2. 이철송, "회사법강의(제14판)" (2007), 박영사
  3. 이황, "회사분할과 과징금 납부책임의 승계 가능성", 고려법학, (53), pp.211~248 (2009), 법학연구원
  4. Alaia Viandier, "note CA Paris, ch. écon. et fin., 14 mai 1997, La Semaine Juridique (JCP) Éd. G. II, 22898", ~ (1997)
  5. Arnaud Reygrobellet, "La société absorbante doit payer l’amende pour un manquement imputable à la société absorbée", pp.1609~ (2001), Recueil, somm
  6. Bernard Bouloc, "La fusion-absorption et la responsabilité pénale", Revue des sociétés, (1) (2004)
  7. Bruno Dondero, "Droit des sociétés" (2009), Dalloz
  8. David Vatel, "L’application du principe de personnalité des poursuites et des peines aux sanctions prononcées par la commission des opérations de Bourse", Revue des sociétés, pp.844~ (1999)
  9. Didier Poracchia, "La solidarité en cas d’apport partiel d’actif soumis aurégime des scissions", Revue des sociétés, (1) (2007)
  10. Didier Poracchia, "La solidarité des parties à une opération d’apport partiel d’actif placé sous le régime des scissions", Revue des sociétés, (8) (2010)
  11. Dominique Vich-Y-Llado, "La responsibilité pénale des personnes morales en cas de fusion", La Semaine Juridique (JCP) Entreprise et Affaires, (20) (2001)
  12. Françis Lemeunier, "Société anonyme (20e éd.)" (2007), Déditions Delmas
  13. Françis Lemeunier, "Société à responsabilité limité: SARL (26e éd.)" (2008), Déditions Delmas
  14. Henri Hovasse, "Apport partiel d’actif soumis au régime des scissions et protections des créanciers sociaux", Droit des sociétés, (3), pp.50~ (2007)
  15. Hervé Lécuyer, "Apport partiel d’actif", Droits des sociétés, (6), pp.16~ (2006)
  16. Hervé Le Nabasque, "APA soumis au régime des scissions et solidarité entre sociétés apporteuse et bénéficiaire", Bulletin Joly Sociétés: Actualité du droit des sociétés, 1(6), pp.578~ (2009)
  17. Jean-Claude Hallouin, "Apport partiel d’actif: Régime des scissions, Solidarité entre sociétés apporteuse et bénéficiaire", Bulletin Joly Sociétés: Actualité du droit des sociétés, 1(4), pp.492~ (2007)
  18. Jean-François Barbiéri, "Note - Responsabilité pénale des personnes morales: incidence d’une fusion sur la responsabilité de la société absorbée", Bulletin Joly Sociétés, (2), pp.265~ (2004)
  19. Jean-Jacques Caussain, "Florence Deboissy et Guillaume Wicker, note Cass", La Semaine Juridique (JCP) Entreprise et Affaires, (27-28), pp.34~ (2007)
  20. Jean-Yves Mercier, "Fusions: Apports partiels d’actif, scissions" (2009), Editions Francis Lefebvre
  21. Geoges Decocq, "Qui fusionne 'hérite' de l’entente!", Contrats Concurrence Consommation, (12), pp.306~ (2007)
  22. Laurent Vallée, "Effets d’un apport partiel d’actif soumis au régime des scissions sur les obligations fiscales de l’apporteuse", RTD, pp.937~ (2006)
  23. Martial Chadefaux, "Les fusions de sociétés: régime juridique et fiscal (26e éd.)" (2008), Group Revue Fiduciaire
  24. Matine Boizard, "Condamnation par le Conseil des marchés financiers d’une société absorbante pour manquements de la société absorbée", pp.237~ (2001), Recueil, AJ
  25. Matthieu Dubertret, "L’intuitus personae dans les fusions", Revue des sociétés, (4) (2006)
  26. Maurice Cozian, "Alain Viandier et Florence Deboissy, Droits des sociétés (22e éd.)" (2009), LexisNexis Litec
  27. Michel Germain, "Actualité: Droit des opérations sur capital", Revue de droit bancaire et de la bourse,, (61) (1997)
  28. Michel Jeantin, "Actualité", Droit des sociétés, Revue de droit bancaire et de la bourse, pp.1988, (8)[DOI]
  29. Nicolas Rontchevsky, "Personnalité des poursuites et des sanctions", Bulletin Joly Bourse, (4), pp.646~ (1997)
  30. Nicolas Rontchevsky, "Application par la Cour de cassation du principe de la personnalité des poursuites et des sanctions aux sanctions administratives pécuniaires prononcées à l’encontre des personnes morales", Bulletin Joly Bourse, (6), pp.579~ (1999)
  31. Paul Le Cannu, "Droit des sociétés (3e éd.)" (2009), Montchrestien
  32. Philippe Merle, "Droit commercial: sociétés commerciales (13e éd.)" (2009), Dalloz
  33. Pierre-Yves Chabert, "La figure de la scission partielle en droit français", Revue des sociétés, (4) (2005)
  34. Patrice Couturier, "Cessions & acquisitions d’actifs: Restructurations d’entreprises" (2010), EFE

관련 논문AI추천

회사분할과 채권자보호: 최근 대법원 판례를 중심으로황남석한국상사법학회 · 상사법연구2014 · 제33권 제1호상법상 합병과 분할에 관한 입법론적 고찰 - 프랑스 회사법의 시사점을 중심으로 -원용수국회입법조사처 · 입법과 정책2015 · 제7권 제1호會社分割에서 債權者保護를 위한 連帶責任 規定의 限界김동민한국상사법학회 · 상사법연구2007 · 제25권 제4호회사분할관련 최근 판례들의 비판적 검토노혁준한국상사판례학회 · 상사판례연구2012 · 제25권 제2호판례를 통해 본 주식회사의 분할 및 분할합병손대일중앙법학회 · 중앙법학2012 · 제14권 제2호상법상 물적분할제도의 쟁점 및 입법적 개선방안황남석한국상사법학회 · 상사법연구2016 · 제34권 제4호

이 간행물의 다른 논문 (12건)

일제식민지배기 한국민족말살을 위한 주요 법제와 정책이종길pp. 7-78일본군 ‘위안부’ 문제에 관한 법적 검토 재고김창록pp. 79-108일제하 한국법률가의 활동과 평가최종고pp. 109-150사법부에서 일제시기 관행의잔재와 극복임상혁pp. 151-179일제의 실증주의법에 저항한 우리 민중의 자연법 사상과 그 실천-자연법 사상에 기초한 우리 민중의 저항권을 중심으로-김상용pp. 181-221
원문 보기