企業組織의 多樣化를 위한 LLP(有限責任組合) 制度의 導入方案

• 영문명: The Introduction of the Limited Liability Partnerships in Order to Diversify the Business Organization
• 발행기관: 한국사법학회(구 한국비교사법학회)
• 저자명: 金淳錫(Soon-Suk Kim)
• 간행물 정보: 『비교사법』比較私法 제17권 제1호, 287~345쪽, 전체 59쪽
• 주제분류: 법학 > 법학
• 파일형태: PDF
• 발행일자: 2010.03.30

영문 초록

As the advent of knowledge based economy, the importance of human capital become an inevitable element in operating business organization. Since the current corporation system is based on the principle of shareholders' equality, it has certain limitation to induce outstanding human resources into business organizations. In order to meet these demands, new business organizations such as limited liability companies, limited partnerships, and limited liability partnerships(LLP) are introduced recently. Among these new business vehicles, this article deals with the legal issues raised by the LLP. It first reviews current status of business organizations in Korea and emphasizes the necessity of introduction of the LLP. It also comparatively analyzes the LLPs of the United States, United Kingdom and Japan. This article also discusses legal issues in introducing the LLP into Korea. It analyzes which type of the LLP is appropriate to Korea and the relevant scope of its application. This article reviews the issues of legal entity, the offering of service and credit, the limitation of limited liability, common enterprise, the prohibition of misuse of the LLP, the availability of unlimited liability partners to investment limited liability partnerships, the introduction of partnership taxation, the eligibility of the LLP as securities. In order to provide an efficient and adequate business organization for knowledge based enterprises it suggests to introduce the LLP which has the benefits of limited liability, partnership taxation and flexible internal regulation.

목차

Ⅰ. 서설

Ⅱ. 유한책임조합 제도의 의의 및 법적 성격

Ⅲ. 주요국의 유한책임조합 제도

Ⅳ. 유한책임조합 도입에 따른 법률문제

Ⅴ. 결어

키워드

유한책임조합 유한책임회사 합자조합 조합 익명조합 동업과세 유한 책임 노무출자 지분증권 Limited Liability Partnerships Limited Liability Companies Limited Partnerships General Partnerships Concealed Partnerships Limited Liability Service Offering Equity Securities