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논문 상세정보

독일의 2009년 회사 관계법 개정과 시사점

German Corporate Law Reform in 2009 and Some Suggestions

경영법률 v.21 no.1 , 2010년, pp.55 - 80  
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초록

This article studies the reform trend of corporate law not only in germany, but also in korea. The author analysed the reform trend in germany, especially in the years of 2009 and 2010. Thereby he has studied statues and theories about account modernization, shareholder rights exercise, CEO pay and reform of restructuring law. Above all it handles with the recent enactment of germany(2009, 2010) and its evaluation. EU commission has also enacted the advice about shareholder rights exercise and the adequate CEO pay(2009). The EU countries should reflect this advice into the national law until determined time. In korea the jurisdiction cases concentrate on ensuring the pay of directors. The discussion about appropriateness of CEO pay will be also important issue in korea in short time. In the process of globalization, the US american law is more important. Germany belongs to continental european law country like korea. Therefore the examples of continental european law country like germany can give korea much more suggestions in the field of enactment. This is true also in case of shareholder rights exercise and adequate CEO pay. In korea there is a trend of establishing remuneration committee. In reality, LG Display and Hynix habe already established and Samsung electronics is planing to establish it. Then the enactment in germany and EU will give us helpful suggestions. The article 388 of korean commercial code should be revised. The directors' pay should be in adequate relation to their effort and achievement. And the pay should be settled in the valuation of directors󰡑effort and achievement in longer perspective. Germany has adopted the business judgement rule in 2005(UMAG). This can also give some suggestions to korea.The reform trend of corporate law both in germany and korea show some common contents. Germany and korea experience the same movement in regard of the globalization of corporate law. There are also some divergence because of the customs and legal traditions of two countries.

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