理事의 自己去來에 관한 商法 改正案 제398조에 대한 意見 (A Study on the Director's Self-Dealing)

서지정보

· 발행기관 : 한국법학회
· 수록지 정보 : 법학연구 / 37호 / 265 ~ 287페이지
· 저자명 : 김병기

초록

우리 상법 제398조는 이사는 이사회의 승인이 있는 때에 한하여 자기 또는 제3자의 계산으로 회사와 거래를 할 수 있도록 규정하고 있다. 자기거래의 문제는 주주와 채권자, 회사거래의 상대방 등 이해관계인의 보호의 필요성과 회사자본유지의 이념 그리고 경영현실의 필요성 등 여러 가지 고려사항 속에서 이사의 자기거래를 허용하되 거래의 공정성을 확보할 수 있도록 자기거래를 어떠한 방법으로 적절하게 규제할 것인가가 해결하여야 할 중요한 문제이다. 자기거래 해당여부의 판단기준을 구체적으로 열거하는 방식의 입법은 법규의 적용대상을 명확히 한다는 측면을 가지기도 하지만, 다른 한편으로는 사법적 판단의 범위를 오히려 축소할 수 있다는 측면도 지니고 있다. 더불어 자기거래에 대한 이사회의 승인을 법률의 규정으로 사전적 승인으로 한정한다는 것은 변화하는 경영현실에서 회사를 위한 최선의 선택 가능성을 제한할 우려가 있다고 생각된다.

영어초록

Discussions about unfavorable acts of corporations in managing activities include many legal considerations. In general cases, first of all, legality of the given acts should be verified. If they are judged to be illegal in their procedures, whether it is possible to assert nullification for the acts by the corporation law or not should be examined. Next, the claim for damages against the actors should be considered. After that, whether the actors have criminal liability or not should be discussed.
In this case, it is difficult and complicated to judge what clauses of the Criminal Code in the substantive law apply to the unfavorable acts. This is a common problem in not only corporate crimes but also crimes involved in economy.
This difficulty of judgement results from the fact that most economic regulations, regarding corporate crimes, have abstract, indefinite and supplementary concepts. In real economy the interested parties affect each other's interests, and so, to reflect each opposing point of view of the interested parties, it is necessary that words and phrases in the statute be abstract and complicated. Like this, words and phrases in economic regulations tend to become more and more complicated and difficult to understand.
Accordingly, economic regulations should be interpreted in the aspect of the justice practical in managing reality, in that conflicts between the interested parties should be mediated considering economic reality. Today, among legal relations in economy are all kinds of interested parties, including shareholder, creditor, manager, employee, etc. And, when they have their opposing or common interests each, their interests can vary from situation to situation. In this economic reality, it will take much time and effort to lay liability on the director on the basis of fixed and rigid standards. On the other hand, when the director's business judgement in the long run causes the corporation to be unprofitable or suffer damage, the question of whether criminal punishment can be imposed on the director is a very important one requiring careful consideration.

참고자료

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