새로운 기업유형의 도입에 관한 연구

Abstract

The assets of business that is central role of economy change material asset into human asset, then the source of competitive business shifts tangible assets which represent building, equipment and machinery to intangible assets which are idea, know-how, technology, industrial property and brand. And enterprisers require the form of business to easy of incorporation to small business, venture company to be appeared from 1990, joint-venture company which is incorporated relatively few company and financial company like invest fund. The authorized business form in the Korea is anonymous association, unlimited partnership, limited partnership, corporation, limited company under commercial law and partnership under civil law. The company under commercial law makes too much of corporation without regard to scale. The present situation, which small business choose corporation, appeared on the problems to be happened separations between related law and reality of small business. Actually small business is suitable limited company, while a large scale business is suitable corporation. To bring this problem to a settlement must fundamental revision of corporation law. And the company form under the present laws is difficult to sufficient demand of various business form to appear upon the rapidly change economy situation, so is necessary to find business form to suitable in our economy situation. Therefore this paper examined new form of business to satisfy businessman. In particular this introduced business form authorized in the U.S.A, Untied Kingdom, Germany and France. The limited liability company(ꡒLLCꡓ) in this state's business form is that combines the advantages of a partnership's pass-through tax treatment and operating flexibility with a corporation's limitation on liability for shareholders. So I think that now is the time to study on the introduction of business form as LLC in Korea.