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企業組織의 多樣化를 위한 LLP(有限責任組合) 制度의 導入方案

The Introduction of the Limited Liability Partnerships in Order to Diversify the Business Organization

김순석
한국사법학회 (The Korean Association of Private Law)|2010.03|비교사법 (The Journal of Comparative Private Law)|제17권 제1호|pp. 287-345|DOI 10.22922/jcpl.17.1.201003.287

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참고문헌

키워드

조합합자조합유한책임회사지분증권익명조합Limited Liability유한책임조합Limited Partnerships노무출자Limited Liability Companies동업과세유한 책임Limited Liability PartnershipsGeneral PartnershipsConcealed PartnershipsService OfferingEquity Securities
주제분류법학

초록

As the advent of knowledge based economy, the importance of human capital become an inevitable element in operating business organization. Since the current corporation system is based on the principle of shareholders' equality, it has certain limitation to induce outstanding human resources into business organizations. In order to meet these demands, new business organizations such as limited liability companies, limited partnerships, and limited liability partnerships(LLP) are introduced recently. Among these new business vehicles, this article deals with the legal issues raised by the LLP. It first reviews current status of business organizations in Korea and emphasizes the necessity of introduction of the LLP. It also comparatively analyzes the LLPs of the United States, United Kingdom and Japan. This article also discusses legal issues in introducing the LLP into Korea. It analyzes which type of the LLP is appropriate to Korea and the relevant scope of its application. This article reviews the issues of legal entity, the offering of service and credit, the limitation of limited liability, common enterprise, the prohibition of misuse of the LLP, the availability of unlimited liability partners to investment limited liability partnerships, the introduction of partnership taxation, the eligibility of the LLP as securities. In order to provide an efficient and adequate business organization for knowledge based enterprises it suggests to introduce the LLP which has the benefits of limited liability, partnership taxation and flexible internal regulation.

Abstract

As the advent of knowledge based economy, the importance of human capital become an inevitable element in operating business organization. Since the current corporation system is based on the principle of shareholders' equality, it has certain limitation to induce outstanding human resources into business organizations. In order to meet these demands, new business organizations such as limited liability companies, limited partnerships, and limited liability partnerships(LLP) are introduced recently. Among these new business vehicles, this article deals with the legal issues raised by the LLP. It first reviews current status of business organizations in Korea and emphasizes the necessity of introduction of the LLP. It also comparatively analyzes the LLPs of the United States, United Kingdom and Japan. This article also discusses legal issues in introducing the LLP into Korea. It analyzes which type of the LLP is appropriate to Korea and the relevant scope of its application. This article reviews the issues of legal entity, the offering of service and credit, the limitation of limited liability, common enterprise, the prohibition of misuse of the LLP, the availability of unlimited liability partners to investment limited liability partnerships, the introduction of partnership taxation, the eligibility of the LLP as securities. In order to provide an efficient and adequate business organization for knowledge based enterprises it suggests to introduce the LLP which has the benefits of limited liability, partnership taxation and flexible internal regulation.

참고문헌 (69)

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