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논문 상세정보

개정 상법상 이사의 의무와 책임에 관한 소고

Directors' Duties and Liabilities under the 2011 Korean Commercial Code Amendment

경영법률 v.21 no.4 , 2011년, pp.215 - 248  
심영
초록

Korean Commercial Code was amended in April, 2011. The 2011 amendment clarifies that the directors' liability to the company is a fault liability when they violate laws or articles of incorporation, changes the rules for acquisition of treasury stocks, and introduces stricter liability standard of self-dealing, prohibition of misappropriation of corporate opportunities, and executive officer system.This article analyses the new or revised rules for directors' duties and liabilities under the 2011 Korean Commercial Code amendment. It tries to interpret the new rules rather than to argue whether the new rules are appropriate.Chapter II. 1. explains the fault liability of directors' liability to the company. Chapter II. 2. analyses the new rules for acquisition of treasury stocks. The amendment expands the scope of transaction between company and director to major shareholders of listed company, spouse or lineal ascendant/descendant of director, lineal ascendant/descendant of director's spouse, and the companies which are owned by the directors, major shareholders, or his/her spouse or lineal ascendant/ descendant, lineal ascendant/descendant of his/her spouse. The expansion of scope may increase the possibility of directors' liability. The fairness requirement for the effectuation is provided clearly. Chapter II. 3. discusses the doctrine of usurpation of corporation opportunity. Under the Article 397-2, no directors shall, without the approval of the board, misappropriate the corporate opportunities. The doctrine of usurpation of corporation opportunity can curb the practice of giving the lucrative works to the person with special relationship. But the definition of corporate opportunity is very vague. Chapter II. 4. explains the duties and liabilities based on acquisition of treasury stocks. The amendment allows companies to acquire treasure stocks within the distributable surplus. The amendment introduces a director's liability of difference between purchase price and distributable surplus when a director bought treasury stocks more than distributable surplus. Chapter II. 5. discusses the mitigation of director's liability. Under the amendment, a company can limit the director's liability up to six times of compensation(three times in case of outside director).

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