회사법상 특수관계인 규정에 관한 비교법적 고찰 -영미 회사법 규정과의 비교를 중심으로-

Abstract

With improved economic transactions, negative social problem have been appeared such as concealment of dealing by registration under disguised ownership hiding one's name, exclusion of taxation by dispersion of possession or avoidance of regulation. The solution to deal with these problems is related to the concept of the 'Specially Related Persons'. 'Specially Related Person' means any director or executive officer of the Company, any Immediate Family Member of a director or executive officer of the Company, or any nominee for director and the Immediate Family Members of such nominee on the english and american company law. 'Specially Related Person Transaction' means any Transaction involving the Company in which a Related Person has a direct or indirect material interest, as determined by the Committee. The concept and the solution of the Specially Related Person' are popular in Korean legal system. There are many provisions on the concept in many economic laws. However, the provisions concerning the concept have some problems and have been criticised in several legal point of view. Especially speaking, the concept of the 'Specially Related Persons' who are relatives is on the centre of the criticisms. This study is aimed to figure out the problems and device improvement of the provisions on the english and american company law.