상법 제382조의 3(이사의 충실의무)의 존재의의 ―대법원 판례의 동향에 대한 검토를 중심으로―
Raison d’tre of the Korean Commercial Code Article 382-3
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Abstract
1998 amendment to the Korean Commercial Code adopted a provision of the duty of loyalty by referring to U.S. law. Its Article 382-3 requires directors to perform their duties faithfully for the good of the company in accordance with the relevant acts, subordinate statutes and the articles of incorporation. Article 382(2) of the Korean Commercial Code provides that the relationship between a corporation and its directors is governed by the provisions concerning mandates contained in the Korean Civil Code. Under the law of mandates, directors have the duty to conduct the business of the corporation with the standard of care of a good manager. The United States has established an extensive system of fiduciary duties, but there is no exact equivalent in Korea. There has been theoretical debate over the significance of the duty of loyalty under the Korean legal system. The Korean Supreme Court believes that the duty of loyalty is one of the facets of the duty of care of a good manager, although the apparent existence of the Korean Commercial Code Article 382-3. This Study attempts to argue that the duty of loyalty should be distinct from the duty of care of a good manager in Korea in that when directors are in violation of the duty of care of a good manager, directors are liable for the loss caused by their acts and the amount of compensation is limited to the actual loss suffered by the corporation and third parties, while the usual remedy for breach of the duty of loyalty includes the directors' disgorgement of ill-gotten gains, as well as directors' compensation for the loss to the corporation.
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