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ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK
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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, 繫 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 |
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