생명보험회사의 계약자배당에 대한 법적 고찰

• 영문명: A Legal Study on the Contractor’s Divident in the life Insurance Corporate
• 발행기관: 한국사법학회(구 한국비교사법학회)
• 저자명: 고재종(Jae-Jong Koh)
• 간행물 정보: 『비교사법』比較私法 제15권 제3호, 133~163쪽, 전체 31쪽
• 주제분류: 법학 > 법학
• 파일형태: PDF
• 발행일자: 2008.09.30

영문 초록

  In 2006, as a few life insurance corporate indicate the ideas of Initial Public Offering, IPO and the stock list of their selves, the problem of the IPO and the stock list reappear in the stage, again. Kyobo life Insurance Corproate has proceeded in the direct stock promotion plan and Shinhan, Miraeasset, Kumho Life Insurance Corporate etc. achieved at their goal through the indirect stock list, already. Depending on these phenomena, the relevant government ministry is appeared in the positive attitude and the ministry makes up the T/F team for the solution to the above the stock list in the life insurance corporate.
  As mentioned above, I think that the corporate earns a lot of the benefits in case of the life insurance corporate listed as the stock of the corporate. And as the above result, the contractors of the life insurance corporate previously listed demand their dividend at the their remainder of the corporate. On the other hand, the life insurance corporate assert that the marginal profit of the listed corporate is the shareholder’s portion. The reason is that the shareholder is the owner of the life insurance corporate. In the consideration of the position between the contractors and the corporate, the above problems can not be solved easily.
  Therefore, in these thesis, I will examine at the following problems. Firstly, I will inspect the foreign cases related the IPO and the stock list and the characters of the our life insurance corporate. Secondly, in the case of the life insurance corporate pay a dividend, I will inspect at the basis on the dividend and the contained content when the corporate pay the dividend. Lastly, I will inspect the solution of the several problem of the IPO and stock list in our life insurance corporate.
  Consequently, I think that our country’s life insurance corporate must be contained the secret reserve fund related the estimate of the surplus fund for the contractors’ dividend. Also, we must be made the transparent disclosure about the estimated method.

목차

Ⅰ. 들어가는 말
Ⅱ. 생명보험회사의 기업공개와 계약자배당
Ⅲ. 우리나라 생명보험회사의 계약자배당 여부
Ⅳ. 계약자배당과 관련 독일의 최근 판례
Ⅴ. 맺는 말
【참고문헌】
[Abstract]

키워드

계약자배당 생명보험회사 비밀준비금 상호회사 주식공개 주식의 상장 정보공시 자본이득 Contractor’s Dividend Life Insurance Corporate Secret Reserve Fund Mutual Insurance Corporate Initial Public Offering(IPO) Stock List Disclosure of Information Capital Gain