법정자본제도 입법례와 자본개념 폐지 입법례에 대한 비교법적 연구

• 영문명: Restrictions on Distribution in Jurisdictions with or without Legal Capital Principle
• 발행기관: 한국사법학회(구 한국비교사법학회)
• 저자명: 윤영신(Youngshin Yoon)
• 간행물 정보: 『비교사법』比較私法 제13권 제3호, 297~335쪽, 전체 39쪽
• 주제분류: 법학 > 법학
• 파일형태: PDF
• 발행일자: 2006.09.01

영문 초록

  Legal capital system has been considered as a creditor protection mechanism provided in return for the limited liability of shareholders. The essence of legal capital system is capital maintenance principle. It has been considered as a cornerstone of company law in many countries since 19 centuries. However, some American state jurisdictions adopting RMBCA, California and New Zealand abolished legal capital concept. In those jurisdictions, distribution to shareholders are restricted not by a criterion based upon legal capital, but by more relaxed and firm-specific standard. Recently EC commission is reviewing the possibility of alternative distribution restriction. In this global trend, whether the current capital maintenance principles of Korean Commercial Code is efficiently working should be examined.
  In this paper, restrictions on distribution and capital reduction of Korea, Japan, EU, United Kingdom, Germany, United States, Canada, New Zealand are analyzed. The current Korean Commercial Code reform proposal recognizes more flexibility in legal capital restrictions. This proposal is analyzed compared to the restrictions on distribution in other jurisdictions. This comparative study is performed as a preliminary study for the revaluation of current capital maintenance principle.

목차

Ⅰ. 서론
Ⅱ. 주주에 대한 회사자산유출제한의 유형
Ⅲ. 우리나라, 유럽대륙 및 일본의 입법례
Ⅳ. 미국의 자본유지원칙 형해화 및 자본개념 폐지
Ⅴ. 최근의 개정동향
Ⅵ. 우리나라 회사법개정안
Ⅶ. 결론
[참고문헌]
【ABSTRACT】

키워드

법정자본제도 자본금 자본유지 이익배당 채권자보호 ‘legal capital" ‘capital maintenance" ‘distribution" ‘dividend" ‘creditor protection"