준법통제와 준법지원인에 대한 고찰

Abstract

Under the Revised Commercial Law, Compliance is a system of policy and controls that Corporation adopt of law and to assure external authorities that they are taking steps to deter violations of applicable laws, regulations, internal rules and codes of conducts. The internal compliance system and compliance officer have been in force for financial Corporation in Korea since 2001. It is reasonable to be enacted compliance system to listed company. It argues that compliance system is different from internal compliance system. The scope of compliance system needs to be limited to the compliance of laws and regulations excluding risk management and financial control. But the scope of internal compliance system covers compliance of laws and regulations, risk management and financial controls. Efficient compliance system can be secured through compliance officer’s protection and independency. There are some problems on compliance officer. The range of compliance officer is not determined on law. lawyer and professor of five or more years of experience in that area is qualified for compliance officer. The another requirement is the person who has sufficient knowledge and experience. I think that the requirement person who has experience of ten or more years in this special part is proper. The another argument is the range of the listed company to introduce the compliance system obligatorily. In order to relax company’s heavy burden, various incentives are afforded to the company with compliance system such as exemption and reduction of punishment and punitive damage.