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[Title]
ѱ ̱ ι (U.S. CORPORATION LAW FOR KOREANS)
Start →


̱ ̷ ø 14






ѱ ̱ ι
(U.S. CORPORATION LAW FOR KOREANS)


Ǹó

24

http://www.yes24.com/24/goods/57924429?scode=032&OzSrank=14


















ѱȣ,̱ȣ,





  



ó
ʱ 14 30, ߸ 412ȣ
010-6350-1799,
02-3474-6400
jawala.lee@gmail.com
http://www.taxnlaw.co.kr
ѱȣ
Ѻȣȸ

̱ȣ
ϸִ


û

з »

1971
3

ʵб

1977
2

ʵб

1980
2

б (30ȸ)

1983
2

뼺б (28ȸ)

1987
2

(83й) л

1989
2

п(87й)м(,)
μǰǼڱ ڿ
1990
2

屳 (13)

1996
8

п(92й)йڻ(,)

1997
2

(26)

1997
3

ȣ, ,
ȣ,

2011
8

University of California at Irvine, School of Law(-2012.8.)
Visiting Scholar
2011
4


ȣ,
2012
10

ʽ
ȣ,
2013
2


ȣ,
2014
5

ݰ
ȣ,
»

1. а()(1997.9.-1998.2.)  
1. а()(1998.3.-1998.8.)
1. а()(1998.9.-1999.2.)
1. а() (1999.3.-1999.8.)
1. а()(1999.9.-2000.2.)
1. а(ŷ)(2000.9..-2001.2.)
1. а(뵿)(*2001.3.-2001.8.)
1. 濵п ְ濵ڰ(1998.3.-1998.8.)
1. ܱ 濵п ְ濵ڰ(1997.9.-1998.2.)
1. Ǵ ߼ұп ְ濵ڰ(1997.9.-1998.2.)
1. ߾Ӵ Ǽп Ǽְ濵ڰ(1999.9.-2000.2.)
1. 濵п Ǽְ濵ڰ(2000.3.-2000.8.)
1. ְ(2001.3.-2001.8.)
1. к ְ(2002.9.-2003.2.)
1. п å(2003.9.-2004.2.)
1. åп ְå(2003.3.-2003.8.)
1. ǻͰбп ְŰ(2002.9.-2003.2.)
1. Ѿб п ְͳθƮ(2003.3.-2003.8.)
1. ߾Ӵ ӱ(2000.3.1.-2002.2.28.)
1. (ŷ) (2001.3.1.-2001.8.31.)
1. ӿ (2001.6..)
1. 11ȸ ߰ (2000.)
1. ѹα û
1. ȸ (1999.5.1.-2003.)
1. ϱû (1999.6.1.-2010.7.)
1. û (2006.- 2011.)
1. û
1. ǽû 2005.1.11.-2007.1.10.)
1. ѱüѿȸ ȣ(2005.1.11.-)
1. ѱұüѿȸ
1. λȰüȸ
1. ѱ ̻
1. Ź
1. εŹ
1. ѱŹ
***********************
1. ѱ
1. ѱΰ ڹ
1. ſ뺸
1. ѱñ
1. KT
1. ﺸ
1. ú
1. ѱŹ
1. Ź
1. ѱεŹ Ҽۺȣ
1. ڷƮŹ Ҽۺȣ
1. Zȭػ
1. ֿȭػ
1. Z Ҽۺȣ
1. Ҽۺȣ
1. ѻ Ҽۺȣ

1.

ε߰ (û) 1999.1.20.Ⱓ
༭ۼ (û) 1998.9.20.Ⱓ
Ź ؼ (ѱȸ) 2000.1.20.Ⱓ
äȸ&Ҽ Ѵ(ٸ) 2000.5.20.Ⱓ

2.

μ Ǽڱڿ
()1989.2.
ΰġ ߰ Ƿ ()
62 4׿ û Ͽ : (1999.12.20.[5]   : ȸ    /: ű/516 )



< >


Part 1. Ư         1
I. ΰ Ÿ ü         1
A. Ϲ Ư        1
1. , ̻, ӿ å        1
2. 濵 ȭ        1
3. ο ɼ        1
4. Ӽ        2
5.         2
. C         2
. S         2
B. ܵڿ         3
C. å ڸ (GP)         4
D. å ڿ å ڰ Բ ִ (LP)         5
E. åȸ(Limited Liability Company)        6
F. Ư        7
1. Person()        7
2. Citizen(ùα. )        7
3. Resident(ֹ)        7
4. Domicile( ֹ)        7
II.         8
A.         8
B. õ         9
C. (De Jure Corporation)        10
1.         10
. Ѵ (Ultra Vires Acts)        11
2. μ Ű ú ۵        11
3. ߰ . ()        11
D. ִ μ         13
1. ǻ         13
. Ư         13
.         13
2. ݹݾ         13
3. Ģ         14
4.         14
E. ü ( ܰ . οܰ . ΰݺ)        16
1. ܰ () ȭϴ         16
. н        16
. ں        16
. ä ȸ, Ǵ ȸ        16
2. å ִ         17
3. å         17
4. ִ         17
III. ں ֽı        18
A. ä         18
B. ֽ (ֽ)        19
1.         19
2. ֽ з        19
. ݵ Ǿ .        19
3. ֽû        20
. û        20
. û         20
4.         20
.         20
. ݾ        21
Part 2.         22
IV. ߱        22
B. ߱ ȣ         23
C. ߱ΰ ΰ         24
1. ش ο Ű ߻ϴ ڷμ ǹ .         24
2.         24
3. Ǵ ǰ         24
D. ߱ΰ 3ڰ -         26
1. ߱ å        26
. . ߱ å ϴ         26
. ߱         27
2. å        27
V.         28
A. ְ 濵 ()        28
B. ȸ ǥ        29
1. ȸ         29
. ȸ(Annual Meetings)        29
. ӽȸ(Special Meetings)        29
2. ȸ         29
3.         29
4. ǥ ڰ        29
5. 븮        30
. ӱⰣ        30
. 븮         30
6. ǥ         30
.         30
. ǥ. Ϲ        31
. ̻         31
1) ǥ(Cumulative voting)         31
. ֺ ǥ(Class voting)        31
7. ִ 鿡 ġ Ǹ ȸ ǰ.        32
C.         33
1. ǥ Ź        33
2. ǥ         33
3. 濵         33
4. ֽ         34
D.         35
1. ѵ Ǹ        35
2. Ư Ͽ Ǹ        35
E. ֿ켱        35
F. Ҽ        37
1. Ҽ        37
2. Ļ Ҽ(ǥҼ)        37
. .         37
. 䱸         37
. ش ּ ƴ϶ , Ⱒǰ .        38
1) å        38
. Ҽ ߴ̳         38
. Ҽۺ         38
G. й        40
1. й         40
2. й迡 Ǹ        40
. й迡 ǥ Ϲ ̻ȸ 緮        40
1)         40
) ڷ         40
) ش         41
) ֽĹ        41
. й Ǹ        41
1) Ѱ 켱        41
) 켱         42
2) 缱 Ǹ. Ϲ äڿ         42
3. й迡 å        42
H. å        44
1. ϹݿĢ. ڷμ ǹ         44
2. å        44
3.         44
4. ֿ         44
VI. ̻ȸ        45
A. Ϲ         45
B. ڰ        46
C. ̻ , Ⱓ        47
1.         47
D. ̻         48
E. ̻ ȸ        49
1. ȸ .         49
2.         50
3.         50
. ġ 鵿ǿ         50
F.         51
G. ̻         52
H. ̻ ǹ å        53
1. ̻ å ѵ         53
2. ǹ        53
. å        53
. ̻ Ÿ ŷ         54
3. ǹ        54
4. ǹ        54
. ذ谡 浹ϴ ŷ        54
1) ذ谡 浹ϴ ŷ شϴ         54
2) ذ谡 浹ϴ ŷ ϱ         55
) ش ȸ ذ谡 ִ ̻         55
) Ư         55
) Ǵܿ ־ ؾ         56
) ؼ        56
)         56
3) ̻ ڽ ()         57
. ȸ Ģ        57
1) ݵ Ǹ 븦 ־         57
2) 繫ɷ Ῡ ƴ        57
3) ̻ȸ Ϲ .        58
4)         58
.         58
. ֽĿ ŷ. Ư Ģ        58
VII. ӿ        60
A. Ϲ        60
B. ǹ        61
C.         62
D.         63
E. Ӱ         64
VIII. ̻, ӿ, ǰ å        65
A. ʼ å        65
B. 緮 å        66
1.         66
2.         66
3. ӿ        67
C. ɿ å        68
D. ұ        69
E. åӺ        70
F. 븮ΰ ǰ        71
Part 3.         72
IX. (Fundamental change)        72
A. Ϲ         72
B.         73
C. պ, ֽıȯ,         74
1. ְ ʿ䰡         74
. պ        74
1) ο ؼ ٺ         74
2) ȸ翡 պ        74
.         75
D. ̰ ۿ ̷ ó        76
1. żο ȿ        76
E. 濡 ȣ         77
1. ݴϴ ֽĸżû(Appraisal remedy. 򰡿 ). ݴ ִ .        77
2.         77
. ݵ ֿ Ͽ .        77
. ִ ݵ ǻ縦 ؾ         77
. ݵ ݴ ڿ ؾ         78
. ִ ݵ ؾ         78
. ݵ ؾ         78
. Ҹ         78
. Ҽ        78
3. ż         79
. . Williams         79
1) żڿ         79
2) żȿ         79
3) ش ο         79
4) Ϲ         80
. . ֽ(Controlling Share Acquisition Statutes)        80
1)         81
X. ػ û        82
A. ڹ ػ        82
1. ڳ ̻翡 ػ        82
2. ǿ ػ        82
3. ػ ȿ        82
. ش ο û         82
4. ڹ ػ         83
B. ػ        84
C. ػ        85
1. Ҽ        85
2. ֿ Ҽ        85
. ػ꿡 ϴ ż Ǹ         85
3. äڿ Ҽ        85
4. ڹ ػ꿡         86
Part 4. åȸ(LLC), (Professional Corporation) ܱ         87
XI. å ȸ(LLC)        87
A.         87
B.         88
1.         88
2. 濵        88
C. (Member) å        89
D. Ͱ ս         89
E. åȸ(LLC) Ҽ        89
F. Ǹ         89
G. ػ        89
XII. (Professional Corporation)        91
XIII. ܱ         92
Part 5. ǿ         93
XIV. Rule 10b-5, 16(b) Sarbanes-Oxley        93
A. Rule 10b-5        93
1. û Ϲ         93
.         93
1) ߿伺(Materiality)        94
2) Ϲ (Scienter. ˸鼭. knowingly, General intent)        94
. ż ŵ Ͽ        94
1) ŷ ʴ ǰ 쿡 å         94
. ְ         94
. ŷ        94
. ع        95
2. ŷ        95
. å ִ         95
1)         95
2) (Tipper) (Tippee)        96
3) δ ̵        96
B. 16(b)        97
1. å        97
2. û         97
. 6 ̳ ż ŵ, ŵ ż        97
. ֱ(Equity Security)        97
. ӿ, ̻ Ǵ 10%̻         98
3.         98
C. 2002 Sarbanes-Oxley         99
1. ȸ ȸ谨 ȸ(Public Company Accounting Oversight Board)        99
2. å        99
. ȸ ȸ(Public Company Audit Committees)        99
. 繫 å        99
. 󿩱ݰ         100
. ڱݱⰣ(Pension Fund Blackout Period) ŷ         100
. ӿ 뿩         100
3. ΰ         101
. ı,  Ģ        101
. 纸 ı Ģ        101
. ⿡ Ҹȿ        101
. ȣ        101
. ֿ ϴ Ģ        102


̱ ι(Corporation)



Part 1. Ư


I. ΰ Ÿ ü


A. Ϲ Ư


̶ ش ڷκ ü()μ ϴ Ϳ ؼ ִ.

1. , ̻, ӿ å

ڴ (Shareholder) Ҹ, Ϲ ش ä å .

̻糪 ӿ å .

Ϲ, ü ä å . ڴ ڽŵ ǿ Ǹ(ֽ) żϱ ش Ϳ ؼ Ѵ.

2. 濵 ȭ

Ϲ, 濵ϱ Ǹ ְ л ʰ, ׺ٴ ̻ȸ ߵǴµ, ̻ȸ Ϲ ϻ 濵ǹ ӿ Ѵ.

3. ο ɼ

Ϲ, 絵ϴ.

4. Ӽ

, Ϲ ֽ Ű ȭ ʴ´.

5.

. C

Ϲ, ش ڿ üμ ȴ. ϸ, ̸ C ζ Ѵ. μ(μ. Corporation tax rate) Ϲ ο , ̷ ҵ Ű ϴ ڿԴ ִ.

׷, ̷ ̵, ̹ ش Ϳ ߴ, ش ֿ й ش й谡 ش ֿ ҵ ޵ǰ ǹǷ, ߰ 񰡸 ʷѴ.

. S

ο ϰ · Ÿ ϵ Ѵ.

̷ S ζ Ѵ. S ߰ ʴ´. , Ͱ ս ش ü() ش ڿ 귯.

S ο ؼ ټ , ̷ ִ.


a. ֽ 100 ʰϴ ֿ Ǿ ȴ.
b. Ϲ ִ ݵ ̾ Ѵ.
c. 1 ֽĸ ؾ Ѵ.



B. ܵڿ


ܵ(ڿ) , 1 ش Ѵ. ش ڿ Ǵ ü .

ش ڴ ش ä å , ش ü(Business Entity) ش Ⱓ Ѿ .

ϸ, ش κ Ͱ ս ش ڿ 귯.


C. å ڸ (GP)


, ּ 2 ̻ ڰ ־ Ѵٴ ϰ, ܵڿ ϴ.

踦 ϱ ؼ ļ 䱸 , ڷμ ϱ ǻ縸 ȴ.

ش ڷκ ü ޵ ʴ´. ڴ ش ä å , 濵 Ϲ ش ڰ лǾ ִ.

ڵ ǿ Ǹ Ÿ ڵ .

Ϲ ڵ Ⱓ Ѿ ӵ ʴ´. , Ͱ ս ش ڵ鿡 귯.

D. å ڿ å ڰ Բ ִ (LP)


LP å ڶ Ҹ Ϻ ڵ鿡 å οϴ 踦 Ѵ. ׷ ٸ 鿡 Ÿ (GP) ϴ.

LP LP ؼϿ , ݵ ּ 1 å ڰ ־ Ѵ. ̷ å ڴ ش ä å , κ 濵 ִ.


E. åȸ(Limited Liability Company)


åȸ åӰ ڿ (. Flow through) ϱ ȵ ̴.

ΰ , ̷ åȸ ش ο ϴ Ϳ ؼ ִµ, ٸ 鿡 ſ ̴.

ڴ ߾ 濵¿ 濵 ߿ , ְų ִ.


F. Ư


1. Person()

5, 14 , Ģ װ ȣ Ƿΰ Ưǿ ڰ شȴ. ׷ 5 ڱ˿ Ưǿ ؼ ׷ ʴ.

, ϴ Person"̶ , ڿΰ ϴ Ǵ Ģ̳, 5 ڱ˱Ģ ؼ ڿθ ϴ ѵȴ.

2. Citizen(ùα. )

11 Ưǰ å׿ Citizen( ù, ) 信 Ե ʴ´. DZǺο ϳ پ缺 DZ(Diversity Jurisdiction) ؼ, ù(ֹ)̸ ַ ֵ ִ ù(ֹ) ȴ.

3. Resident(ֹ)

, ϴ , ִ ڰ ִ ϴ ڰ ȴ.

4. Domicile( ֹ)

ϴ ֹ ȴ.

II.


A.


ش ι ؼϿ Ǹ, ̷ ι, ټ , 𵨻ι(Revised Model Business Corporation Act. RMBCA) ϰ ִ.


B. õ


̴. ؼ , ǻ ǰų ݹݾ ִ.


C. (De Jure Corporation)


ϱ ؼ, ڴ ݵ 밡 ش ؼؾ Ѵ.

⺻ ڴ ݵ ش ؾ Ѵ. ݵ ؾ Ѵ.


a. ش Ī,
b. ֽ
c. ش ϵ 븮() Ī ּ
d. Ī ּ



ش ġ ʴ ش  Ÿ ü ִ.

1.

, Ͽ. ̷ , ι(RMBCA) ü չ () ϱ ̰, θ ϰų ǰ, ӿ, ̻  뿩ϴ ϴ ڽ ϱ ʿϰų ü ϵ Ǿٰ ϰ ִ.

ֱ ϸ, ޼ϱ ʿϰų οް ִ. κ ֱ ü չ ִٰ ϰ ִ.

̵ , Բ, ش ո õ ִ ϰ ִ.

, ѵǴ 쿡, ش ش ִ θ Ȯؾ Ѵ.

. Ѵ (Ultra Vires Acts)

ǹ ΰ ִ , ش ޼ϴµ Ȱ ؼ ȴ.  Ȱ Ѵ (Ultra Vires)̶ Ѵ.

ϸ, Ѵ ȿ̰ Ұϴ. ι(RMBCA) ϸ, Ѵ Ϲ ϸ,  Ѵ 3 쿡 ִ.


a. ְ ش ο 巡 Ѵ Ű Ҹ
b. ش Ѵ Ϳ ӿ̳ ̻縦 عûҼ ִ
c. () Ѵ ػ ϴ Ҽ ִ



ֱ ϸ, Ѵ ſ ̶ ؾ Ѵ. , ش ش Ѵ´ٴ ش ࿡  ϴ ؼ ȴ.

2. μ Ű ú ۵

ݵ () Ǿ Ѵ. ̷ ؼϴ , ش ִ ̵ öѴ. μ ش ְ ̷ ö ϴ ۵ȴ.

̷ μ 翡 Ű ȴ.

3. ߰ . ()

Ŀ, ش âȸ ̻縦 ϰ ӿ Ӹϸ, Ը äϰ ȴ.

Դ ش ̳ ġ ʴ μ ش 濵ϴµ ʿ ִ.

Ϲ, Դ ̻簡 äϳ, ̷ Դ ش ̻̳ ֵ鿡 ݼ ǥ ǰų ö ִ.


D. ִ μ


ϴ ֵ ϳ, ش δϴ ä å ȸϱ ̴.

, ̻ ӿ Ϲ, , åκ ȣ ܵȴ. ׷, ȣ 쿡 ִ. ̷ Ϳ ǻ ̳ ݹݾ Ģ Եȴ.

1. ǻ

. Ư

ϸ, ǻ Ǹ , () ȿҼ ó ִ. ǻ Ϸ, ݵ Ǿ Ѵ.


a. ش ü ȿϰ ִ .
b. ش ܰ ؼ ְ, ̸ ؼϷ õ .
c. ش Ī (Conduct of Business) ְ, Ư Ͽ .


.

ι(RMBCA), ٴ ˸鼭 ϰ ϴ ڴ ش ߻ åӿ å ٰ ϰ ִ.

, ǻ ο Ģ ȿ ٴ ϴ ڿ ؼ åӿ μ ִ.

2. ݹݾ

ݹݾ ̷п ϸ, ش ü װ ġ ó ŷ ڴ ش 縦 ϴ ȴ.

̷ Ģ, ࿡ ü װ ó ش ü ŷ ڰ ڽŵ κ  ϴ ϱ ̿ȴ.

׷, Ģ ҹ ڿ ؼ ʴ´.

3. Ģ

Ϲ, ǻ Ǵ , ̴, () ȿҼ ػ ϴ 츦 ϰ, Ͽ ü ٸ ΰ ޵ȴ.

ݹݾ Ģ Ⱥθ ȴ. ǻ ̷ ҹ ο ϰ ȴ. ׷ ݹݾ ̷ Ϲ 쿡 Ǵµ, ٰŴ ҹ ڴ ̶ ش ŷϰ ظ ϴ ϴ ƴϱ ̴.

ȿ μ ǰ谡 ǻ ̳ ݹݾ ̷ ޹ħ ϴ , Ϲ ü ؼ å , ̵ å å ȴ.

4.

, ǻ, ݹݾ з ִ.

ü ؼϿ Ǹ, ش ָ åκ ȣѴ.

ǻ κ ؼ ܰ Ư ϴ Ǹ, ֿ åκ ȣϳ, () ȿҼ ִ.

ݹݾ ڵ ϴ ó ൿϴ 쿡 ϸ, ϴ . ࿡ ֿ åκ ȣϳ, ҹ 쿡 ׷ ʴ. ҹ ְ ŷ ̴.


E. ü ( ܰ . οܰ . ΰݺ)


ܰ ()̷п ϸ, ü ϰ ä ڿο å .

1. ܰ () ȭϴ

ܰ ŵ ִ 3 Ȳ ִ.

. н

ش μ Ͽ ش ش ֳ ٸ н ֵ Ǵ , ش ܰ ŵȴ.

̷ Ȳ 쿡 ߻ ִ.


a. ְ ġ ڽ ó ϴ
b. μ ļ ؼ ,
c. ⺻ Ұ ߻Ǵ


ϰ δ ܰ ϴµ ʴ.

. ں

ܰ, ش ϰ ںȭν ÿ 巡 å ո Ŀϱ δ ں 찡 Ǵ 쿡, ŵ ִ.

. ä ȸ, Ǵ ȸ

ܰ, ⸦ ϰų ְ ش ü ڽ ä ȸϴµ ̿ϴ ϱ ʿ 쿡, ŵ ִ.

׷, ش ְ 巡 å ȸϱ μ ¸ ä üδ ܰ ʴ´.

2. å ִ

Ϲ, ش  ָ å . å å̴.

3. å

ܰ ҹ ŵdz, 쿡 ش ΰ ڰ ȸ Ƿ ŵ ʴ´.

ä࿡ , ְ ä û, Ģ 䱸ϴ 쿡, ܺ ä û ļ ȴ.

4. ִ

Ϲ, äڴ ܰ ϵ ִ. κ 䱸 ܰ ϴ .
III. ں ֽı


A. ä


ä ܺ ڷκ ڱ ϸ ̸ ϱ ϴ 쿡 ߻Ѵ.

ä ڴ ش ο ǰ õ Ǹ ʴ´. ä 㺸 ̳ 㺸 , 㺸 㺸 ȸä(Bond), 㺸 㺸 ȸä(Debenture) Ѵ.

̷ ä, ش 㺸λä ä(bearer) 㺸λä(Coupon Bond) , Ǵ λ ϵ ( 㺸 ä), ޵ ִ.

ä Ư ִµ, ش ÿ ֽ ȯ ֵ ְ, ش ش ä ü Ư ش ä ǻ ֵ ִ.


B. ֽ (ֽ)


ֽ ڿ ش ߱ ǿ Ǹ οѴ.

1.

ش ֽ ࿹ֽ(ֽ. Authorized shares) ȴ.

ش Ͽ ŵ ֽ ܺιֽ(Issued and outstanding shares)̴. ֽ ż Ұ ż ش ֽ ֽ̹(Authorized but unissued shares) ȴ.

׷ Կ , ֽ ڴ ż ֽ ڿ ҵ ִ. , ֽ ֽ(Authorized)μ ֽ(Issued), ܺ ֽ(Outstanding treasury shares) شϿ. ܺι ֽĿ ؼ ѱ ڱ̶ֽ ĪѴ.

ֽ ֽĿ ֱ(Certificate of shares) ǥǴ ֱǺ ֽ(Certificated)̰ų ֱ ̹ ֽ(Uncertificated) ִ.

2. ֽ з

1 ֽĸ ϱ , ֿ οϸ, ش ֽ Ϲ (Common shares) Ѵ.

̿ ޸, , ش ش ֽ (Class) ش (Series within a class) е ִٰ ϰ ִ 쿡, ޶ ִ.

. ݵ Ǿ .

ֽ ֽİ ش ֽij Ǿ ִ 쿡, ش ݵ ؾ Ѵ.


a. ֽ ֽļ
b. A 켱(Class A preferred), B 켱(Class B preferred) ֽĿ Ư¡ ǥ.
c. ֽ̳ ֽ ش Ǹ, 켱, ѿ ǥø ϰų, ֽ̳ ֽ ش Ǹ, 켱, ̻ȸ ̶ .


3. ֽû

ֽû ûڰ ش ֽ żϰڴٴ Ѵ.

. û

𵨻ι(RMBCA) ϸ, û, ش û ޸ ǰų ûڰ ҿ ϴ 찡 ƴ϶, 6 Ұ Ұϴٰ ϰ ִ.

. û

޸ 찡 ƴ϶, δ ̻ȸ 䱸ϴ ̷. ̷ ο䱸 ̷ ȴ.

ûڷμ ݳθ ڴ, ش ֽ Ű̳, ش û ü ش û࿡ ü ݾ׿ ߿ ش ϴ ٿ ִ.

4.

.

𵨻ι(RMBCA) ϸ, ֽĿ ؼ ش ο ü , ̳ ε ִ.

𵨻ι(RMBCA), ֽ ࿡ 񰡿 ſ Ȯϰ ִ. ֽ Ӿ̳ 巡 񰡷 Ǵ ʾҴ. ̷ 񰡴 𵨻ι(RMBCA) Ǿ ִ.

, 巡 ϱ ϴ ӵ 񰡿 شȴ.

. ݾ

, ֽ ش ֽ ׸鰡Ϸ , ׸鰡 ֽ 񰡴 ݵ ּ ܺι ׸鰡ֽ ׸鰡 ϴ Ư ¿ ؾ Ͽ.

𵨻ι(RMBCA), Ϲ ׸鰡 Ͽ, ش ̻ ϴٰ ϴ 񰡷ε ֽ ֵ Ͽ.

ֽ ࿡ 񰡴  Ư ¿ ʿ䰡 . ش ̿ 񰡿 ȯ ֽ ϴ , ش ֽ ش ش ̻ȸ 㰡 񰡸 ϳǰ ߰ δ (fully paid and nonassessable) ֵȴ.

, ַμ ü ݾ ڴ ޵ ܾ׿ å ִ.

ο ؼ ׸鰡 , ּ ִ. ֽĿ ׸鰡 ִ. ̷ , ̻ ׸鰡 ̸ ֽ Ű 㰡 , ش ֽ и ȿϰ ޵dz, ش 㰡 ̻ и ڷμ ǹ Ϳ å ִ.

𵨻ι(RMBCA) ü и ʰ ִ.
Part 2.


IV. ߱


A. ߱ ں Ÿ


DZ , ߱ ں ھӰ ش Ŀ ϰ Ÿ Ѵ.


B. ߱ ȣ


ݴ , ߱ε ȣ ڷμ 踦 ڵ̴.

̵, ڽŵ Ÿ ߱ε ߱ϴ , ڷμ ǹ ϰ ȴ.


C. ߱ΰ ΰ


߱ ڷμ ο ǹ ǹ ϳ̴.

1. ش ο Ű ߻ϴ ڷμ ǹ .

ش ο ŵϿ ߱, ش ŷ ߿ , ڽ Ϳ å ִ.

ش ŷ ̻ȸ ǰ ε 쿡, ش ߱ ڽ ǹ ǰ ڽ Ϳ å ʴ´.

ش ̻ȸ 쿡, ش û(巡 ) ش ŷ ڽŵ û ÿ ˾Ұų Ŀ ش ŷ ġ , ش ߱ ڽ Ϳ å ʴ´.

ݵ ڱްȹ Ϻη (û) ̷ Ѵ. ߱ε ֽ żϰ ڽŵ ֽ ܺڿ Űϴ , ش ߱ ش ο Űκ Ϳ å .

2.

߱, ڽŵ ֿǿ ߱ ǥó ̰ ظ Ծٴ ִ 쿡, å ִ.

3. Ǵ ǰ

, ǰ ǰ Ͽµ, ̸ ǻ(Blue Sky Laws. ϴó ٰŰ ⿡ 忡 )̶ Ѵ.

׷, , ϰ, DZ ֹ Ͽ 켱 ȴ.


a. Ϲ $5 ̸ ȸ Ҿ ֽ.
b. 1933 ܵ ֳ ֽİŷ û
c. ߰ο
d. ֳ Ű ֽĿ Ű




D. ߱ΰ 3ڰ -


1. ߱ å

𵨻ι(RMBCA) ϸ, ش ʴ´ٴ ˸鼭 ش ϴ ڴ ߻ ä Ͽ å ٰ ϰ ִ.

, ߱ 巡 ̼ 3ڿ üϴ , ش ߱ ش ࿡ å ִ. ش ߱ å, ش ش äϰ ׷κ , ش Ŀ ӵȴ.

ش ߱, ̰ų å μ 氳 ִ 쿡 å ȴ. å äμ(Novation) ߱, , 3ڰ ڷμ ش ߱ åκ ϰ üŰ Ѵ.

. . ߱ å ϴ

ش ߱ο å ϴ , ̷ ؼ ü ̷ ʴ´. ̷ ä ش 巡 ο Ұ ûμ ؼ , ش ߱ ̷ Ǹ å ʴ´.

߱ ࿡ å ΰ Ǵ , ߱ ϴ ڶ ϸ ذȴ. ȿ Ƿ, ݵ 3ڿ ӵǾ Ѵ. Ƿ ӵ . , ش ߱, ڽ 巡 , å ְ ȴ.

ش ߱ο å ϴ 쿡, ش ü ƴ϶ 巡 ش ο û ޵ǰ ȴ.

߱ ӵǴ , ش ߱ ش ̳ ش ο ش ؼ ʴ´. 3ڰ ش ߱ ش üϱ ϴ , å μ(Novaton) 쿡 ش ߱ ϰ ȴ.

. ߱

࿡ å ִ ߱, ش ü , ش κ Ǹ ִ.

2. å

ش ̶ ü Ƿ, ̴ ش ̸ ߱ο ü ࿡ ӵ ʴ´.

ش ش ߱ ̳ äμ ӵǰ ִ.

V.


A. ְ 濵 ()


濵 Ϲ ̻鿡 ͼӵǾ ִ. Ϲ, ִ ش 濵 .

׷, 𵨻ι(RMBCA), ֵ ̻ȸ 濵 ֵ鿡 ͼӽŰ Ǹ ϴ Ѵ.

ش ̷ Ư ʴ 쿡, ִ ǥ ؼ ش Ǹ ִ.


a. ̻縦 ϰų
b. äð
c. ش ֻ ٺ 濡


ְ ش ϸ ϻ 繫  ΰ Ǵ 쿡, ش ̳ ޸ ٰ ٸ, Ϲ ش ִ ̷ , ̷ ̻ȸ ͼӵǾ ְ, ش ִ ̷ ̻ȸ ̴.


B. ȸ ǥ


1. ȸ

. ȸ(Annual Meetings)

ݵ ȸ ؾ Ѵ. ȸ ش ȸ迬 κ 6 ̳ Ǵ ȸκ 15 ̳ Ⱓ ̳ ֵ ʴ 쿡, ش ȸ ָ ִ.

. ӽȸ(Special Meetings)

ӽȸ ̻ȸ, ȸ ǥ ڰ ִ ֽ 1/10 ̻ , Ǵ ش ̳ Կ ̷ ο ڿ ִ.

2. ȸ

ȸ ֳ Ǵ ֿܿ ֵ ִ.

3.

ִ ݵ ش ȸ 10 ̻ 60 ش ȸ ޾ƾ Ѵ. ݵ ش ȸ , , ð ؾ ϸ, ӽȸ , ش ؾ Ѵ.

̳ ⼮ ִ.

4. ǥ ڰ

ϻ (ָ ) ϻ (ָλ ) ش ȸ ǥ ִ.

(ָ) ̻ȸ dz, ش ȸ 70 ʰϿ ȴ. ̻ ʴ , ش ȸ ش ֵ鿡 ߼۵ ֵȴ. ޸ , ֽ ϰ 1 ǥ .

5. 븮

ִ ڽ ֽ 鿡 ۼ 븮ο ǥ ִ.

. ӱⰣ

븮 ڰ ޸ 11 ȿϴ. 븮 Ϲ ֿ ҵ , ְ ǥ ȸ ν ҵ ִ. 븮 쿡 ҵ .


a. ҺҰϴٰ 븮Ǿ ǰų
b. Ǹ εǰų
c. 㺸 ε



. 븮

븮 ϴ , ͵ ϰ ִ.


a. ش ֵ ǥϰ ü 濵 ȿ ߿ ǰ迡 ϰ ־ Ѵ.
b. 븮 ߿ ǥ, , ,
c. 濵 ݵ ̻ ̿ ݵ ԽѾ ϸ, ̷ ڿ ڽ ϵ ݵ ؾ Ѵ.


6. ǥ

.

, ̳ ԰ ū ڸ 䱸ϴ 찡 ƴ϶, ǥ ڰ ִ ܺιֽ ݼ̾ Ѵ.

ϴ 쿡, ش ȸ ְ öȸ ֽļ ı ʴ´.

. ǥ. Ϲ

ش ޸ , ֽ 1 ǥ ִ. ǥ(weighted voting) Ǻ ǥ(contingent voting) ִ.

ä , ̳ ԰ ū 䱸ϴ 찡 ƴ϶, ش ȿ ǥ ݴ ǥ ʰϴ 쿡 ֵ ش ȿ ֵȴ.

̴ϴ 쿡, ش ȸ ִ.

. ̻

޸ 츦 ϰ, ̻ ǥ ǥ ټ(Plurality. ݼ ̴ϴ ִٵǥ) ȴ.

1) ǥ(Cumulative voting)

Ϲ 1 1ǥ ſ, ̻ ǥ ִ. ǥϿ, ִ ڽ ǥ ִ ֽļ Ǿ ̻ ڸ Ϳ ϴ ǥ . ̷ ְ ǥ ڴ, ĺڿ ǥ ǥϴ Ͽ, ش ְ ϴ ε ش ̻ ĺڵ е ִ.

. ֺ ǥ(Class voting)

Ư ֽĿ ġ 쿡, ׻ ش ֽ, ش ֽ ޸ ǥ ϴ, ش ǿ ǥ Ǹ .

7. ִ 鿡 ġ Ǹ ȸ ǰ.

ֵ ȸ ش ǿ ǥ ڰ ִ ġ 鵿ǿ ִ.


C.


1. ǥ Ź

ǥ Ź Ź ڵ ϴ ֽ Źڿ Ǵ ְ μ, ش Źڴ ش ֽĵ ǥϸ ش ǥŹ йѴ.

̷ ǥŹ 纻 ش Ź Ī ּҴ ݵ ش ο εǾ Ѵ.
ش Ź, ش ڵ , 10 ʰϿ ȿ ʴ.

2. ǥ

Ź ϱ ٴ, ֵ ڽŵ ֽ ǥϰ ϴ Ͽ ü ִ.

ش ޸ ٸ, ̴ ü ִ. ̷ ش ο ʿ䰡 , ð ʴ´.

̷ ǥŹ ǥ ̸ ٽ ѹ ϸ, Ʒ .

ǥŹ ü ϸ, 10 ϸ ϳ ŵ , Źڿ ǰ, ֵ ڷμ Ѵ.

̿ Ͽ, ǥ ü ϸ, ְ, ֵ ڽŵ Ѵ. ٸ Ϲ å δ ̴.

3. 濵

ֵ ڽŵ ̿ ش 鿡 Ͽ ü ִ. ̷ ̻ȸ ְ ̻ȸ 1 ̻ ڿ ͼӽŰ ̳, ӿ̳ ̻簡 ڸ ϴ ̳, Ͽ й踦 䱸ϴ Եȴ.

̷ ȿϱ ؼ, ش ݵ ش , Գ äýÿ ڿ ε ־ Ѵ.

̷ , ش ޸ , 10Ⱓ ȿϳ, ش ֽ ǰŷҿ ǰų, ޸ ǽ忡 ŷǰ Ǵ 쿡, ǰ ȴ.

4. ֽ

ֽ , ŵ 켱ż(Right of first refusal) ݵ ո̾ Ѵ. 3 ż 쿡 ֽ ϴ ӵȴ.


a. ش 簡 ֱǿ 쳪 ֱ ֽ 쿡 ʿ 缭 ԵǾ ִ ,
b. ش ż 3ڰ ش ˰ ִ



D.


1. ѵ Ǹ

ι(RMBCA) ϸ, ִ, ش 縦 5 ν, ش , , ȸ, ָ, ִ. ̷ ַμ ش Ǹ ո õ Ѵ.

ִ ش 縦 ʿ . ش ִ ȣ, ȸ, Ÿ 븮 ִ.

2. Ư Ͽ Ǹ

ι(RMBCA) ϹݿĢ ܸ ΰ ִ.

ִ Ͽ ؼ ִٰ ϰ ִ.


a. ش
b. ֽ з ̻ȸ
c. ֱ 3Ⱓ ȸ ǻ α
d. ֱ 3Ⱓ ش ֵ鿡 ǻǥ
e. ش ̻ ӿ ̸ 繫 ּ
f. ش ֱ 纻



E. ֿ켱

ι ϸ, ִ, , ڽ ǿ Ǹ ϱ ֽ ż 켱 Ѵ.

, ش 켱 ϴ ϴ, ִ Ϲ ֽĿ ؼ 켱 Ѵ.


a. ǰ 񰡿 ̿ 񰡸 ֽ
b. 6 ֽ
c. ǥ й迡 켱 ο޾ ֽ




F. Ҽ


1. Ҽ

Ҽ ӿ̳ ̻簡 ֿ ִ ڷμ ǹ Ϳ ִ.

ο δϴ ǹݰ ֿ δϴ ǹ ϱ ؼ, Ѵ.


a. ΰ ߿ ϰ ظ Դ
b. ǰ ǹ ΰ ̷ ϴ


Ҽۿ, ü ȸ ָ ̴.

2. Ļ Ҽ(ǥҼ)

ĻҼ(ǥҼ), ִ ڽ Ǹٴ Ǹ ϴ ̴. ǥҼۿ ȸ Ϲ ش Ҽ ϴ ֺٴ ش ο ͼӵǰ ȴ. ׷ ұϰ, ǰ ȴ.

. .

ǥҼ ϰ Ϸ, ִ ݵ Ǹ ϴ ÿ ̾ ϰų, ݵ ̷ ñ⿡ ̾ ڷκ ȿ ְ Ǿ Ѵ.

, ִ ݵ ش Ǹ ϰ ϰ 븮ؾ Ѵ.

. 䱸

ִ ݵ ش ο 䱸ؾ Ѵ. ǥҼ̶ ĻҼ 쿡 ش , ش 䱸Ϸκ 90 õ .


a. ش ְ ̹ ش ش 䱸 źߴٴ ,
b. 90 ϱ⸦ ٸ, ش ο ȸ ذ ߻ϴ


. ش ּ ƴ϶ , Ⱒǰ .

ش £ ƹ ذ谡 ּ 2 ̻ ̻μ ü ̻ ݼ ո 縦 Ƿ ش Ҽ ش ּ ƴ϶ ǴϿ, ش ְ ̸ ϰ Ҹ , ش Ҽ ش û Ⱒ ִ.

1) å

̷ Ҽ Ⱒ Ϸ κ , ش Ҽ ϴ ְ ش ո 縦 ǿ ̷ ƴ϶ å .

׷, ̻ ݼ ش £ ذ踦 쿡, ش ش ո 縦 ǿ ̷ ̶ å .

. Ҽ ߴ̳

ǥҼ ο ؼ ߴܵǰų ִ.

. Ҽۺ

ǥҼ , ش Ҽ ش ο Ǵϴ 쿡, ش ο ո ִ.

, ش Ҽ ո û Ǵ ۵ǰų Ǵϴ 쿡, ǰ ϸ ϵ ִ.


G. й


1. й

й , ֽ ȯ(Ұ), ֽ ż, û й  ̷ ִ.

2. й迡 Ǹ

ּ ֽ ݵ й ش Ǹ Ѵ.

̷ Ģ ϰ, й Ϲ 緮̴.

. й迡 ǥ Ϲ ̻ȸ 緮

ش й迡 οϿ, ش й踦 ǥ ο Ͽ Ϲ ̻ 緮 Ѵ


a. ڷ
b. ־̳ ݴǴ


ִ Ϲ й踦 Ϲ ʴ´.

1)

) ڷ

й, й迡 ȿ ߻ Ŀ ϳ شϴ 쿡, ʴ´.


a. ش Ļ 信 ä Ǵ μ, Ⱑ ڽ ä ɷ ʴ
b. ش ǥ ä Ǵ μ, ش ü , ش ü äװ ش ش й踦 ÿ ػѴٰ ϸ ش й踦 ް ڿ 켱ϴ 켱 켱 ۵ ʿ ݾ׺ .


) ش

ش ̻ȸ Ǹ ִ. äڰ ش Ͽ ش ݾ ϴ ش ԽŰ ϴ 찡 ̿ شѴ.

) ֽĹ

ڽ ֿ ڽ ֽ йϴ ֽĹ̶ ϴµ, ̴ й 信 ܵȴ.

, й迡 ѱ .

׷, ֽ, 찡 ƴ϶, ٸ ֽİ Ͽ ֽĹμ .


a. ش ̸ ϴ
b. ֽ ǥ ڰ ִ ǥ ݼ ش ϴ
c. ֽ ܺιֽ



. й Ǹ

1) Ѱ 켱

ֽ پ Ǹ ֽ ִ. Ϻ ֽ Ұϰ Ϻδ Ұ ϰų, Ϻ ֽ й踦 Ǹ , Ϻδ 켱 ְ ϴ ̷ ̴.

) 켱

켱ִ ڰ ޱ Ǹ .

켱翡 Ǹ, Ư ⵵ ޵Ǵ ǰų ִµ, ̸ 켱ֿ 켱ֶ Ѵ.

켱翡 Ǹ, (earnings) ִ 쿡 ִµ, ̸ ʹ켱ֶ Ѵ.

켱ִ, ش 켱ְ (participating)̶ Ǿ , ֿ ̷ 翡 Ǹ .

2) 缱 Ǹ. Ϲ äڿ

չ ǰ , ش ִ Ϲ ش äڷ ޵Ǹ, ̵ й迡 û 켱ǿ Ÿ 㺸ä û ϴ.

׷, ش й谡 ڷ , ̳ Ư켱 Ͽ 쿡, ش й ǰų ҵ ִ.

. ɱ. (ָ) (ָ)

ش ̶ ϴ ƯϿ ַ ϴ ڿ ޵ǵ ȴ. ѱ ̸ ָ ̶ Ѵ. 缱 ƴ϶ Ͽ ֽ ڰ ڰ ִ.

3. й迡 å

̻ Ģ ϴ й迡 ϰų ̻, ϰ йǾ ݾ ʰϴ йݾ׿ ش ο å .

׷, ̻ 쿡 شϴ ǿ ε й迡 ؼ å ʴ´.


a. ո ȸǹ غ 繫 ġ Ǵ Ȳ ո Ÿ ٰϿ ̷
b. ӿ, ǰ, , ȸ κ , Ǵ ش ̻簡 Ҽӿ ƴ ̻ȸ ȸ ŷϿ ̷


ҹ й迡 å ִ Ǵܵ ̻ ڷκ ⿩ Ǹ ִ.


a. ش й迡 ǥ ̻ , ش й迡 å ִ Ǵܵ ִ Ÿ ̻.
b. ش ֿ , ش ְ ش й谡 ϴٴ ˰ 鼭 ݾ׿ .



H. å


1. ϹݿĢ. ڷμ ǹ

Ϲ, ִ ڽ ൿ , ش ̳ ֵ鿡 ƹ ڷμ ǹ δ ʴ´.

å Ϲ ռ Ʒ åӿ ѵȴ.


a. ̳ ֽĿ
b. ܰ Ž
c. ǻ


2. å

ش ֵ üϿ ش 濵 Ǹ Ϻ Ǵ θ ϳ Ǵ ̻ ֿ ͼӽŰ ϴ 쿡, ش 濵 ִ ̻簡 ̷ Ǹ Ͽ å ȴ.

3.

Ϻθ ΰ ȸ(Close corporation) ִ Ϲ ڿ ڵ ο δϴ ǹ ִ ǹ ϰ δѴ.

4. ֿ

( ϴ ) ݵ ڽ ο 谡 ش Ͽ Ҽ ֿ δ ظ ϴ ϵ ؼ ȴ. ִ ش ߿ Żϴ ڿ ش Űϴ Ϳ å ִ.


VI. ̻ȸ


A. Ϲ


̻ ش 濵 å .


B. ڰ


̳ Կ ƹ ٸ, ̻ ش ̰ų Ư ֹ̾ ʿ䰡 .


C. ̻ , Ⱓ


1 ̻縸 ȴ. ׷, ̳ Կ ϴ ŭ ̻縦 ε ִ.

޸ ٰ ٸ, ̻ ȸ ȴ. ּ 9 ̻簡 ִ 쿡, ̵ 1 3⾿ ҸǴ ӱ⸦ 2 3 Ը ҵ ִ.

1.

̻ȸ Ϲ ش ֳ ̻鿡 ִ.


D. ̻


̻ ֿ ϸ ʰ ӵ ִ. ׷, ǥ ̻, ӿ ݴ ǥ ̻缱 ǥ Ǿٸ ش ̻縦 ϱ⿡ Ͽ 쿡, ӵ .

, ֽİ ֽ ǥܿ ̻ ش ֽĿ ؼ ӵ ִ.


E. ̻ ȸ


1. ȸ .

̻ ȸdz Ưȸǿ ִ. ȸǴ ̷ ִ. Ưȸ(ӽȸ) ش ȸǿ ׿ ʿ Ѵ.


a. .
b. ð
c.


ȸǿ ⼮ϴ , ش ⼮ Ῡ Ǹθ ̷ 츦 ϰ, ü ʿ Ⱑ ȴ.


← End



[Title]
ѱ ̱ ι (U.S. CORPORATION LAW FOR KOREANS)



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