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미국의 LLP 입법과 일본의 유한책임사업조합 입법의 비교

Comparison of the US LLP legislation with the Japanese LLP Legislation

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주제분류법학

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Abstract

This paper is to compare the American LLP form with that of Japan to aid future adoption of the LLP form into Korea. The Ministry of Justice is planning to adopt new legal business forms comparable to American LP's and LLC's in its Revision Bill of the Commercial Act. What draws my attention especially is that it has adopted the LP form, "Hapja Partnership" instead of the LLP form. According to the press release of the Ministry of Justice, it is expecting more utilization of the private equity companies and start-up investment partnerships by adopting into the Commercial Act the LP form as a general legal business form for private equity companies and start-up investment partnerships which are currently established in the Indirect Investment Asset Management Act and the Small Company Start-Up Encouragement Act. However, the newly adopted LP form, "Hapja Partnership" is basically the same as the already existing "Hapja Company" in the Commercial Act except that the former does not have the legal personality. Rather the LLP form seems to be one of the new legal business forms the Revision Bill should adopt in that it enables business owners to manage their business themselves and yet to enjoy the limited liability privilege. Originally the LLP form is a legl business form established in the U. S. A. to relieve the harsh results in the law firms and accounting firms of partners' having to bear joint and several liability for the malpractice of peer lawyers and accountants. Korea had the same problem when the Korean Lawyers Act provided that provisions for the "Hapmyung Company" in the Commercial Act shall apply to law firms. Now the Lawyers Act has been amended to recognize LLP forms for law firms. However, now the trend is to allow LLP forms not only for professional services but also for general business purposes. Therefore, I think the Revision Bill should have chosen the LLP form instead of the LP form as a new legal business form to be adopted.

참고문헌 (25)

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