유한책임회사제도에 관한 비교법적 검토

• 영문명: A Comparative Review on Limited Liability Company System
• 발행기관: 중앙대학교 법학연구원
• 저자명: 張鉉進(Chang Hyeon-jeen)
• 간행물 정보: 『법학논문집』法學論文集 第31輯 第2號, 85~122쪽, 전체 38쪽
• 주제분류: 법학 > 법학
• 파일형태: PDF
• 발행일자: 2007.12.01

영문 초록

  By the revised draft of corporate law noticed Oct. 4. 2006 and Sep. 26. 2007, Limited Liability Company was introduced as the new company type. The introducing reason of the new type of company is because the small and midium entities found in the stock company in spite of no need for establishment of stock company. And the legislators and legal exports want to choose the necessary and suitable company types. The trend found in the advanced country as well as in Korea. For example, the companies such as the limited liability company of the United States and Japan were applicable to the new type of the company.
  The limited liability company is a hybrid entity that is neither a partnership nor a corporation but combines many features of both. It has the advantage of a partnership"s flow-through tax treatment and operated flexibility with a corporation"s limited on liability for shareholders. But, it is not sure what the impact of Limited Liability Company as company law system is in Korea.
  This article compares and reviews legal analysis and points out some differences of Korean limited liability company system on a amendment draft of Commercial Act with the limited liability company of the U.S. and Japan. In Korea, it is must be introduce to contribution of intangible property and path-through tax treatment like as limited liability company system of the United States. And it must need to be provided for in the law about duty of loyalty and duty of care to member of managed company.

목차

Ⅰ. 서언
Ⅱ. 유한책임회사의 연혁
Ⅲ. 각국 유한책임회사의 특징 검토
Ⅳ. 유한책임회사의 도입에 따른 법적 문제점
Ⅴ. 결어
참고문헌
[Abstract]

키워드

유한책임회사 limited liability company 합동회사 유한책임 구성원과세 path-through tax 인적자산 지식기반형 소규모 기업 선택적 조합과세 check-the box regulation