주식회사의 감사에 관한 2009년 개정상법의 문제점 검토
A Critical Review of Legal Problems of Provisions relating to the Auditors under the Revised Commercial Code 2009
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Under the Korea Commercial Code, the auditors shall audit directors' performance of duties and may at any time demand the directors to report on the business and may investigate the affairs and the financial status of the company(§412). This auditors shall be elected at a general shareholders' meeting(§409(1)), in this process any shareholder who holds more than 3/100 of the total outstanding shares,exclusive of non-voting shares, may not exercise his vote in respect of the shares in excess of the above limit, in the election of auditors(§409(2)). The provisions, however, relating to auditors have been revised several times to improve authority and independent legal status of auditors under the Korea Commercial Code. Since the monetary crisis in 1997, especially, Korea has made an efforts to reform corporate governance of stock corporation and adopted new system of outside directors, commission in the board of directors, and audit committee etc.. And every stock corporations can choose either an audit committee system and auditors. In Korea, however, the Capital Market and Financial Investment Business Act has enacted on February 4th, 2007. Thus the Ministry of Justice of Korea has decided to revise the provisions relating to corporate governance, incorporation,directors, auditors, general shareholders' meeting and company of which the total capital is less than ten hundred million won under the Commercial Code, the Commercial Code has amended on February and May in 2009. But there are many problems of provisions relating to auditors in the Revised Commercial Code 2009. In this paper, I have investigated the legal problems of provisions relating to qualification requirements of auditors, election or dismissal of auditors and monitoring function of management affairs of auditors of stock corporations under the Revised Commercial Code 2009, and suggested the settlement methods of the problems
Abstract
Under the Korea Commercial Code, the auditors shall audit directors' performance of duties and may at any time demand the directors to report on the business and may investigate the affairs and the financial status of the company(§412). This auditors shall be elected at a general shareholders' meeting(§409(1)), in this process any shareholder who holds more than 3/100 of the total outstanding shares,exclusive of non-voting shares, may not exercise his vote in respect of the shares in excess of the above limit, in the election of auditors(§409(2)). The provisions, however, relating to auditors have been revised several times to improve authority and independent legal status of auditors under the Korea Commercial Code. Since the monetary crisis in 1997, especially, Korea has made an efforts to reform corporate governance of stock corporation and adopted new system of outside directors, commission in the board of directors, and audit committee etc.. And every stock corporations can choose either an audit committee system and auditors. In Korea, however, the Capital Market and Financial Investment Business Act has enacted on February 4th, 2007. Thus the Ministry of Justice of Korea has decided to revise the provisions relating to corporate governance, incorporation,directors, auditors, general shareholders' meeting and company of which the total capital is less than ten hundred million won under the Commercial Code, the Commercial Code has amended on February and May in 2009. But there are many problems of provisions relating to auditors in the Revised Commercial Code 2009. In this paper, I have investigated the legal problems of provisions relating to qualification requirements of auditors, election or dismissal of auditors and monitoring function of management affairs of auditors of stock corporations under the Revised Commercial Code 2009, and suggested the settlement methods of the problems
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