집행임원의 책임에 관한 회사법적 검토

김홍식 한국경영법률학회 2013 經營法律 Vol.24 No.1

On April 11th 2011, the revision of the Commercial Code was passed in the National Assembly of the Republic of Korea. Among the various articles which were codified in the revision of the Commercial Code, articles related with executive officer was introduced to the Korean Commercial Code. In the article 408-8, liability of executive officer was defined like below ;(1) In cases where an executive officer has acted intentionally or with gross negligence in violation of any Act or subordinate statute or of the articles of corporation or has neglected to perform his/her duties, he/she shall be liable for damage against the company with executive officers. (2) in cases where an executive officer has neglected to perform his/her duties intentionally or with gross negligence, he/she shall be liable for damage against a third party, if any. (3) In cases where an executive officer ia liable for damage against the company with executive officers or a third party, if other executive officer, director or auditor is also responsible therefor, the executive officer shall be jointly and severally liable for damage with such other executive officer, director or auditor Executive officer have to be liable to the corporation and third party for some cases described in 408-8. In this paper many problems such as jointly and severally liability for corporation and third party in some cases, limitation of liability for executive officer and applying business judgment rule to executive officer were reviewed. Complementary points in terms of interpretation and legislation of Commercial Code are needed to operate executive officer system in framework of Commercial Code functionally. If Complementary points are met requirement, executive officer system should help develop corporate governance.

A Plan for Efficient Operation of Internal Control System in Korean Financial Institutions: Focus on Compliance Officer System

박형근,이재춘 대한경영학회 2015 大韓經營學會誌 Vol.28 No.6

A compliance officer was introduced as a standing position of financial institutions after the Asian Financial Crisis to improve corporate governance and transparency of business management. As the Banking Act was amended on January 21, 2000, an article on internal controls, etc. was newly established and it mandated banks to assign compliance officers. A compliance officer is in charge of establishing a compliance system that ensures employees of financial institutions abide by relevant laws and regulations in performing their duties and operating/monitoring the system. As such, a compliance officer should monitor whether the internal control standards are observed and investigate and report any violation of the internal control standards to the standing auditors and the Audit Committee, etc. For efficient operation of the compliance officer system of the financial institutions in Korea, the following measures should be sought. First, compliance culture needs to be established where employees have strong awareness of the importance of internal control and strictly comply with it. Secondly, responsibility of the top management for supervising internal control problems, if any, shall be strengthened. Thirdly, the financial authorities should set an example for strong compliance. Next, clear distinction between internal control and compliance should be made. Then the role and business scope of compliance officers should be adjusted. The sixth is to improve awareness of the top management, and the seventh is enhancement of the status of compliance officers. The eighth is granting appropriate position and authority to compliance officers. Finally, the ninth is to redefining the role of compliance officer and the Audit Committee (auditors). This study has two main implications. Firstly, the efficient operational plan for compliance officer system in financial institutions suggested in the paper would be used as a valuable policy material to strengthen and solidify the internal control systems in Korea. Secondly, establishment of compliance culture, one of factors for efficient operation of compliance officer system, will contribute to building an organizational culture of compliance that makes compliance ethics and compliance culture fully settled in terms of practical aspects of the compliance officer system in financial institutions. This study will limit its research scope to suggestion of measures for efficient operation of the compliance officer systems of the financial institutions in Korea. Therefore, a following empirical study shall be conducted on the effectiveness of the compliance officer system in Korean financial institutions.

高麗時代 技術官의 사회적 지위

이미숙 한국사상문화학회 2010 韓國思想과 文化 Vol.51 No.-

Technocrats of Goryeo age include medical officer, interpretation officer, astronomy officer, accounting officer, legal officer, painting artist and recording officer in general, and they were the government officers who were in charge of administrative works of technical departments concerned. Accordingly, the activities of the technocrats carried very significant meaning in leading the society of Goryeo Dynasty. Among those technocrats, medical officers could be promoted the most smoothly as the position structure was well organized. In the case of astronomy officer, they were assigned to the astronomical position system for very long period of time, during which they were given the opportunities for transfer and promotion to higher positions within the system. At the later part of Goryeo age, some medical officers and interpretation officers were given opportunities to advance to civil officials, some of whom were promoted as high as up to minister level. Based on the fact that some technocrats were promoted up to minister level at the later part of Goryeo age even if the number of persons promoted to minister level were not many, we can see that the political and social positions of technocrats at that time were gradually upgrading. As the compensation for their services, technocrats were also given free land and salary, which means that their positions were guaranteed in terms of economic status to some extent. However, as their positions were classified as lower class officers who were employed through the government examination but in miscellaneous fields, they were discriminated in general as their compensation level was lower compared to civil officials and military officers. Moreover, there were a lot of constraints in their social and political activities. On the other hand, social status of technocrats in Goryeo age was comparatively higher as compared to that in Joseon age. Since military officials' grasping political power and the invasion of Mongolia, society was in disorder situation and thus technocrats especially interpretation officers got promotion to high positions playing significant role in the social change including position system, which resulted in influencing to the enhancement of the social and economic status of technocrats in Goryeo age. 고려시대의 기술관은 대체로 의관(醫官)⋅역관(譯官)⋅일관(日官)⋅산관(算官)⋅율관(律官)⋅화원(畵員)⋅서관(書官, 사자관: 寫字官) 등을 말하는데, 이들은 대체로 해당 기술관서의 실무를 맡고 있던 관원이었다. 따라서 고려 사회를 이끌어 가는 데 있어서 이들 기술관의 활동이 차지하는 의미는 매우 큰 것이었다. 기술관은 직제가 정비된 의관이 가장 원활하게 승진하였으며, 일관은 거의 오랜 기간 일관직 계통에서 근무하였으며, 그 안에서 이동 내지는 승진도 이루어졌다. 그러나 후기에는 의관과 역관들 중에는 문관으로 진출한 자들도 있고, 또 그중 일부는 재상급에까지 승진한 사람들도 여러 명 있었다. 또한 일관도 문반이나 재상급에까지 승진한 경우는 매우 드물었지만 후기에는 재상급에까지 등장한 경우도 여러 명 있었던 것을 보면, 이들 기술관의 정치⋅사회적 지위가 점차 상승하고 있었다는 것을 알 수 있다. 기술관도 근무하는 대가로 전시(田柴)와 녹봉(祿俸)을 지급받음으로써 관인으로서의 경제적 지위를 어느 정도는 보장받았다고 할 수 있다. 그러나 이들은 잡과 출신의 하급관리였기 때문에 문⋅무관에 비하여 전시와 녹봉을 지급받는데 있어서 낮게 받음으로서 대체로 차별을 당하였으며, 사회적 활동이나 정치적 활동에는 많은 제약이 있었다. 반면 고려는 조선보다 기술관의 사회적 지위가 비교적 높은 편이었고, 또 무신의 집권과 몽고의 침입 이후로는 사회가 문란해지면서 특히 역관과 같은 기술관이 고위직으로 승진하는 등 신분제도를 비롯한 사회적 변화에 큰 몫을 담당함으로써 기술관의 사회적⋅경제적 지위 향상에 영향을 주었던 것이다.

Research on Measures for Establishment of Compliance Officer System in Korea

김태명 한국전문경영인학회 2017 專門經營人硏究 Vol.20 No.3

The compliance officer system has long been established in advanced countries including the US, the UK, Germany, and Japan. Moreover, it is widely considered an essential part of the management in globally renowned companies such as Microsoft and GE. For instance, no listed company in the US shall make a public disclosure until its corporate disclosure materials are not signed by the compliance officer. In addition, companies with efficient compliance officer systems can get up to 60% relief on legal penalties even in case they are sentenced with fines from violation of relevant laws. Above all, due to the strong social emphasis on business ethics, companies in advanced countries are actively introducing compliance officer systems to promote their corporate image. However, according to the business report of Financial Supervisory Service issued in June 2016, only 183 companies out of 311 listed companies in Korea that are required to appoint compliance officers have compliance officer system in place, which is only 58.8% of companies supposed to have the system. The rest 41.2% of companies haven't appointed their compliance officers yet. To successfully establish the compliance officer system in Korea, it is necessary to take the following measures. Firstly, the number of companies that are required to introduce the system should be increased in phases. Practically, it would be difficult to expand the coverage in a short period of time. But the number of companies mandated to have the system in place must be increased gradually. Secondly, not only listed private companies but also public companies that have public influence or concerned to public interest should also be required to adopt the system. Next, the status of compliance officer must be secured and their qualification criteria need to be eased. Currently the work scope of compliance officers is redundant with that of auditors (Audit Committee). Moreover, the qualification doesn't need to be limited to those from certain vocational background, for instance lawyers. Also, there should be sanctions against companies that haven't appointed compliance officers yet. There is no statutory penalty to impose sanctions in case listed companies don't have a proper compliance officer system. To help the compliance officer system take root in Korea, it is essential to have more practical and legally binding measures such as sanctions. The fifth measure is giving incentives to companies that appoint compliance officers. Measures including tax benefits, exemption or reduction of criminal punishment and fines shall be considered. The sixth is computerization of most compliance officer tasks. That will enable compliance officers to focus on their core tasks, helping them to perform their work with higher efficiency in a more strategic manner. Seventh, the compliance officer system stated in the Korean Commercial Act and the system in specified in other finance related laws shall be integrated into one to ensure consistency. Finally, the role and work scope pertaining to internal controls shall be clearly distinguished and the work independence must be guaranteed. As this research places a strong focus on suggesting efficient measures to establish the compliance officer system in Korea, empirical analysis is not included herein.

사법경찰관의 결정에 대한 규율의 문제점 및 개선방안

이형근 한국형사법학회 2022 형사법연구 Vol.34 No.2

Based on critical mind about problems in regulations on ruling of senior judicial police officer by current statutes, KICS system and case review officer, this study demonstrated the types and legal characteristics of senior judicial police officer’s ruling, then examined problems in regulations on ruling of senior judicial police officer and suggested improvement methods. In chapter Ⅱ, the demonstrations showed that senior judicial police officer’s ruling is eventual doing, so intensive regulations on the ruling are needed. In chapter Ⅲ, the examinations showed that relevant statutes constrict the prosecutor’s control on senior judicial police officer’s investigation, KICS system causes delay of investigation on specific type of case, and case review officer’s limited and spot review also causes problems in regulations on ruling of senior judicial police officer. In chapter Ⅳ, based on the results of previous explorations, 12 improvement methods of regulations on ruling of senior judicial police officer were suggested along with provisions and figures: (1) 5 improvement methods concerning relevant statutes including improvement of stay of investigation ruling and registration as unsolved cases. (2) 5 improvement methods concerning KICS system including reposition of cases further investigations are needed. (3) 2 improvement methods concerning case review officer including reconstruction from limited and spot review to limitless section review. In the conclusion, the study emphasized that not only discussions about relationship between the prosecutor and senior judicial police officer but also discussions about general rules concerning investigation including senior judicial police officer’s ruling are needed to prepare preemptively the possibility of reformation of relevant statutes and systems after the revision of Prosecutors’ Office Act and Criminal Procedure Act in 2022. 본 연구는 현행 법령ㆍ규칙, KICS 시스템, 수사심사관제도 등이 사법경찰관의 결정을 적정하게 규율하지 못하고 있다는 점에 착안하여, 사법경찰관이 행하는 결정의종류와 법적 성질을 논증한 후, 사법경찰관의 결정, 특히 송치 이외 결정에 대한 규율의 문제점을 진단하고, 개선방안을 제안해보았다. Ⅱ에서는 사법경찰관의 불송치 결정은 종국적 처분으로 보아야 하고, 이는 오히려불송치 결정에 대해 보다 적정한 통제를 가해야 할 사유가 된다는 점을 논증하였다. Ⅲ에서는 수사준칙 등 관련 법령ㆍ규칙이 사법경찰관의 수사에 대한 검사의 통제에제약을 가하고 있다는 사실, KICS 시스템의 특성상 종결한 사건 중 수사가 필요한사건이 지연 처리될 가능성 높다는 사실, 수사심사관의 심사가 불송치 사건 위주의일시점 심사인 관계로 모든 사건에 대한 심사가 적정하게 이루어지지 못하고 있다는사실 등을 확인하였다. Ⅳ에서는 이상의 고찰을 종합하여, 수사중지를 ‘그 밖의 경우’로 규정하고, 관리미제사건 등록을 수사중지의 사유에 추가할 것 등 법령ㆍ규칙의 개선방안 5건, 종결한사건 중 수사가 필요한 사건을 KICS 시스템상 제1영역에 현출되도록 할 것 등KICS 시스템의 개선방안 5건, 수사심사관의 업무 범위를 모든 사건에 대한 구간 심사로 전환할 것 등 수사심사관제도의 개선방안 2건 등 총 12건의 개선방안을 조문화(案) 및 그림과 함께 제안하였다. 결론에서는 2022년 5월 9일의 검찰청법 및 형사소송법 일부개정법률안 공포에 따라 이루어질 관련 법령ㆍ규칙의 개정과 제도의 개편 과정에서 검ㆍ경의 관계에 관한논의뿐만 아니라 수사를 위하여 준수하여야 하는 일반적 준칙에 관한 논의, 특히 ‘사법경찰관의 결정에 대한 규율’에 관한 논의가 내실 있게 이루어져야 할 것임을 강조하였다.

유체동산의 가압류집행에 있어 집행관이 부담하는 주의의무에 대한 검토- 민사집행법 제296조 제1항의 문제점을 중심으로-

허승 한국민사집행법학회 2018 民事執行法硏究 : 韓國民事執行法學會誌 Vol.14 No.-

Article 189 paragraph 1 of Civil Execution Act is based on the custody by an execution officer for a seizure of corporeal movables and article 296 paragraph 1 of Civil Execution Act stipulates as below. 'The execution of a provisional seizure against corporeal movables shall be in compliance with the principles identical with a corporeal seizure.' Therefore, in the interpretation of the present Civil Execution Act, an execution officer has the duties of care and inspection for execution of a provisional seizure, which are identical to those of corporeal seizure. An execution officer's duties of care requires to be studied by drawing a line between whether the subject of care is execution laws and regulations and it is the object of execution and also between the case that the object of execution is kept by the debtor and the case that it is directly kept by an execution officer. The execution of provisional seizure in Civil Execution Act is based on the custody by an execution officer, however a debtor keeps possession in most practical cases. If an execution officer let a debtor keep possession of objects seized provisionally with his authority and responsibility, although a creditor agrees to let a debtor keep possession of corporeal movables, an execution officer's duties of care is not exempted. So, an execution officer still has the duties of preservation for objects seized provisionally through continual inspection of destruction and damage to the objects seized provisionally. However, an execution officer's duties of preservation requires to be lessened compared to that in seizure, considering that the execution of provisional seizure, differently from seizure takes much time from several months to years and it is difficult that an execution officer judges its destruction or damage in the case that the object of execution is kept by a debtor, differently from the case it is directly kept by an execution officer. Especially, whether a debtor can continuously possess or use objects seized provisionally is required to be surely considered for the necessity of preservation and the estimation of the amount of security. However, viewed in this point, article 296 paragraph 1 of Civil Execution Act has the issues that an execution officer judges whether a debtor can continuously possess or use objects seized provisionally at the stage of execution of provisional seizure. Finding solution of this issues requires the amendment of article 296 paragraph 1 of Civil Execution Act in order that the duties of care which an execution officer has, especially the duties of care about the decision or alteration of custodian, may be lessened, instead a court of execution may decide whether a debtor can continuously possess or use objects seized provisionally at a ruling stage of provisional seizure and then a court of execution also may decide the custodian of objects seized provisionally. 민사집행법 제189조 제1항은 유체동산 압류에 있어 집행관 보관을 원칙으로 하고 있고, 민사집행법 제296조 제1항은 ‘동산에 대한 가압류의 집행은 압류와 같은 원칙에 따라야 한다’고 규정하고 있다. 따라서 현행 민사집행법 해석상 집행관은 가압류집행에 있어서도 압류집행에서와 동일한 주의의무와 점검의무를 부담한다. 집행관의 주의의무는 그 대상이 집행법규에 대한 것인지, 집행목적물에 대한 것인지와 그 집행목적물을 채무자에게 보관시킨 경우와 집행관이 직접 보관하는 경우를 나눠서 검토할 필요가 있다. 민사집행법상 가압류 집행은 집행관이 목적물을 보관하는 것이 원칙이나 실무상 대부분 채무자가 보관하고 있다. 집행관은 자신의 권한과 책임 아래 채무자에게 가압류물을 보관시킨 이상 채권자가 유체동산을 채무자로 하여금 보관하도록 하는 것에 동의하였더라도 집행관의 보존의무는 면제되지 않으므로 지속적으로 가압류물 멸실․훼손 여부를 점검하여 가압류물을 보존할 의무가 있다. 그러나 압류와 달리 가압류집행은 수개월에서 수년에 이른다는 점, 집행관이 목적물을 직접 보관한 경우와 달리 채무자에게 목적물을 보관시키는 경우에는 집행관이 목적물의 멸실․훼손 여부를 판단하기 어렵다는 점 등에서 집행관의 보존의무를 압류의 경우보다 경감시킬 필요가 있다. 특히 채무자가 가압류물을 계속 점유․사용할 수 있는지는 보전의 필요성이나 채권자에게 명하는 담보액을 산정함에 있어 반드시 고려할 필요가 있음에도 민사집행법 제296조 제1항은 채무자가 가압류물을 점유․사용할 수 있는지를 가압류집행 단계에서 집행관이 판단하게 하는 문제점이 있다. 이러한 문제는 민사집행법 제296조 제1항을 개정하여 집행관이 부담하는 주의의무, 특히 보관자 결정이나 변경에 관한 주의의무를 경감시킴과 동시에 집행법원이 가압류결정 단계에서 채무자가 가압류물을 계속 점유․사용할 수 있는지를 판단하게 하고, 이후 가압류물의 보관자 역시 집행법원이 결정하게 함으로써 해결할 필요가 있다.

조사자 증언의 문제점과 개선방안

박성민(Park, Sung-min) 성균관대학교 법학연구원 2021 성균관법학 Vol.33 No.2

조사자 증언은 2007년 형사소송법 개정으로 정식으로 제도화되었지만, 그 필요성에 대한 논란이 끊이지 않았다. 하지만 2020년 형사소송법의 개정으로 검사작성 피신조서의 증거능력요건이 강화되면서 향후 조사자증언의 중요성이 부각되는 상황이다. 본 논문은 이와 같은 상황에서 조사자증언에 있어 조사자와 피의자의 대립관계 및 조사자 진술의 객관성에 대한 의문을 근거로 조사자증언의 증거가치를 부정하는 입장을 반박하고 이를 재확인하였다. 조사자의 법정진술 내용은 다양해서 피의자 및 참고인의 수사기관 진술로서 그들의 법정 진술과 상이한 진술일 수도 있고, 진술과정에서의 상황적 묘사일 수도 있으며, 범행현장의 목격담일 수도 있다. 따라서 피의자와 참고인의 진술이 엇갈리거나 참고인이 수사기관에서 진술 후 법정에서 진술을 거부하는 경향이 있는 성폭력범죄, 가정폭력범죄, 데이트폭력범죄의 경우 조사자증언의 중요성은 극대화된다고 할 수 있다. 이에 본 논문에서는 조사자증언과 수사기관 작성 조서의 증거능력이 충돌하는 형사소송법적 문제를 해결하면서 그 효율성을 극대화할 수 있는 방안을 제시하였다. 우선 조사자증언을 요증사실의 직접증거보다는 간접증거로 사용할 것을 제안하였고, 참고인이 증언거부권을 행사하면 조사자증언의 증거능력을 부인하는 판례의 입장을 비판하면서 원진술자의 진술불가능 사유에 심리강제 및 회유 등 범죄심리학적 요소를 감안할 것을 제안하였다. 그리고 제316조의 특신상태요건이 조사자와 조사자 아닌 자의 구별이 없다는 점을 비판하면서 조사자의 경우 진술채득과정의 적법절차를 특신상태와 구별하여 별도의 요건으로 구성할 것을 주문하였다. Police officer’s testifying in court was formally institutionalized by the amendment of the Criminal Procedure Law in 2007, but the necessity of the Police officer’s testifying was constantly controversial. However, with the revised Criminal Procedure Law in 2020, the requirements for admissibility of the suspect interrogation protocol written by prosecutor have been strengthened, and the importance of the Police officer’s testifying in court is emerging. In such circumstances, this thesis based on the confrontation between the police officer and the suspect and the objectivity of the police officer s statements, refutes the position of denying the evidence value of police officer’s testifying in court and reaffirmed the evidence value of this. The statements in court of the police officer are diverse. For example, a statement different from the statement of the suspect and the reference person at the investigative agency, a circumstantial description in the process of statement, or an sightings of the crime. Therefore, in the case of sexual assault crimes, domestic violence crimes, and dating violence crimes in which the statements of the suspect and the reference person has a tendency to mix or the reference person has a tendency to reject the statement in court after making a statement in an investigative agency, the importance of the Police officer’s testifying in court can be said to be maximized. Therefore, in this thesis, a method to maximize the efficiency of police officer’s testifying in court was proposed. And the problem of criminal procedure law, in which police officer’s testifying in court and the admissibility of the evidence of the report prepared by the investigating agency conflict, was solved. First of all, it was proposed to use police officer’s testifying in court as indirect evidence rather than direct evidence about the fact of requiring proof. And it was argued that the necessity requirements included criminal psychological reasons. In addition, while criticizing the lack of distinction between the police officer and the others in the circumstantial guarantees of trustworthiness of Article 316, the police officer requested that the due process of the statement acquisition be distinguished from the circumstantial guarantees of trustworthiness and constitute a separate requirement.

Research on Measures for Establishment of Compliance Officer System in Korea

Tae-Myung Kim 한국전문경영인학회 2017 專門經營人硏究 Vol.20 No.3

준법지원인제도는 미국, 영국, 독일, 일본 등 외국에서는 이미 일반화된 지 오래고, 마이크로소프트, GE 등 세계적인 기업에서 필수적인 제도로 정착되어 있다. 미국의 상장회사들은 기업공시 자료에 준법지원인(compliance officer)의 서명이 없으면 공시 자체가 어렵다. 또한 법위반 행위로 벌금형을 부과받을 때도 효과적인 준법지원제도가 마련되어 있는 회사는 법정형의 60%까지 감경받고 있다. 무엇보다 기업윤리를 중시하는 사회분위기 덕분에 기업들은 앞다투어 준법지원인제도를 도입하여 기업 이미지 제고에 활용하고 있다. 그러나 우리나라에서는 금융감독원의 2016년 6월 사업보고서에 따르면 준법지원인 선임 대상 311개 상장사 중 58.8%인 183개 회사만이 준법지원인을 두고 있으며, 41.2%에 해당하는 128개 회사는 아직까지 준법지원인을 선임하지 않은 것으로 나타났다. 준법지원인제도를 올바르게 정착시키기 위해서는 다음과 같은 방안이 모색되어야 할 것이다. 첫째, 준법지원인제도 도입 대상 회사를 단계적으로 확대하여야 한다. 현실적으로 갑작스레 적용 대상 회사를 확대하는 것은 어렵더라도 단계적으로 준법지원인 선임 대상 회사를 늘려 나가야 한다. 둘째, 상장회사와 더불어 공공성이 큰 공기업도 준법지원인제 도입 대상에 포함시켜야 한다. 셋째, 준법지원인의 지위를 명확히 하고, 그 자격기준을 완화할 필요가 있다. 준법 지원인과 감사(감사위원회)의 업무범위가 중복되고 있다. 또한 자격을 반드시 특정 직역(변호사)에 국한시킬 필요는 없다. 넷째, 준법지원인 미선임기업에 대한 제재가 필요하다. 상장회사들이 이를 선임하지 않은 경우에 제재를 가하는 처벌 규정이 없는 상태이다. 준법지원인제도를 정착시키기 위해서는 현실적으로 제재와 같은 의무화를 위한 방안이 필요하다. 다섯째, 준법지원인 선임기업에 대한 인센티브 부여가 필요하다. 준법지원인 도입 기업에 대한 세제 혜택, 형사처벌 감면, 과징금 감면 등의 방안이 모색되어야 한다. 여섯째, 준법지원인의 업무 대부분을 전산화 한다면, 준법지원인은 본질적인 업무에 집중할 수 있어 보다 효율적인 업무 수행을 통하여 전략적 준법지원업무를 수행 할 수 있을 것이다. 일곱째, 상법상 준법지원인제도와 금융관련법상 준법감시인제도를 단일법으로 통합할 필요가 있다. 여덟째, 내부통제업무와 관련하여 직무가 명확히 구분되고 업무의 독립성이 보장되어야 한다. 본 연구는 준법지원인제도의 효율적인 정착방안을 제시하는데 주안점을 두고 있기 때문에 실증적 분석은 제외하였다. The compliance officer system has long been established in advanced countries including the US, the UK, Germany, and Japan. Moreover, it is widely considered an essential part of the management in globally renowned companies such as Microsoft and GE. For instance, no listed company in the US shall make a public disclosure until its corporate disclosure materials are not signed by the compliance officer. In addition, companies with efficient compliance officer systems can get up to 60% relief on legal penalties even in case they are sentenced with fines from violation of relevant laws. Above all, due to the strong social emphasis on business ethics, companies in advanced countries are actively introducing compliance officer systems to promote their corporate image. However, according to the business report of Financial Supervisory Service issued in June 2016, only 183 companies out of 311 listed companies in Korea that are required to appoint compliance officers have compliance officer system in place, which is only 58.8% of companies supposed to have the system. The rest 41.2% of companies haven't appointed their compliance officers yet. To successfully establish the compliance officer system in Korea, it is necessary to take the following measures. Firstly, the number of companies that are required to introduce the system should be increased in phases. Practically, it would be difficult to expand the coverage in a short period of time. But the number of companies mandated to have the system in place must be increased gradually. Secondly, not only listed private companies but also public companies that have public influence or concerned to public interest should also be required to adopt the system. Next, the status of compliance officer must be secured and their qualification criteria need to be eased. Currently the work scope of compliance officers is redundant with that of auditors (Audit Committee). Moreover, the qualification doesn't need to be limited to those from certain vocational background, for instance lawyers. Also, there should be sanctions against companies that haven't appointed compliance officers yet. There is no statutory penalty to impose sanctions in case listed companies don't have a proper compliance officer system. To help the compliance officer system take root in Korea, it is essential to have more practical and legally binding measures such as sanctions. The fifth measure is giving incentives to companies that appoint compliance officers. Measures including tax benefits, exemption or reduction of criminal punishment and fines shall be considered. The sixth is computerization of most compliance officer tasks. That will enable compliance officers to focus on their core tasks, helping them to perform their work with higher efficiency in a more strategic manner. Seventh, the compliance officer system stated in the Korean Commercial Act and the system in specified in other finance related laws shall be integrated into one to ensure consistency. Finally, the role and work scope pertaining to internal controls shall be clearly distinguished and the work independence must be guaranteed. As this research places a strong focus on suggesting efficient measures to establish the compliance officer system in Korea, empirical analysis is not included herein.

준법경영의 확립을 위한 준법지원인제도의 문제점 및 개선방안 - 준법지원인의 법적지위를 중심으로 -

정준우 한국상사법학회 2015 商事法硏究 Vol.34 No.2

The Commercial Act amended 2011 has adapted the compliance officer system for the compliance management. A listed company, therefore, determined by Presidential Decree in light of the scale of assets, etc. shall establish guidelines and procedures that their employees and directors must observe in order to abide by Acts and subordinate statutes and make their management appropriate when the employees and directors perform their duties(§542-13(1)). A listed company shall have one or more persons responsible for the work on abiding by the compliance guidelines (hereinafter referred to as “compliance officer")(§542-13(2)), in order to appoint and remove a compliance officer, a listed company shall obtain a resolution of the board of directors(§542-13(4)). And a compliance officer shall check whether the compliance guidelines are complied with and shall report the outcomes thereof to the board of directors(§542-13(3)). The term of a compliance officer shall be three years, and he/she shall work full time(§542-13(6)). The provisions of this Act shall apply with respect to a compliance officer, as long as no specific provisions to the contrary exist in other Acts: Provided, That the provisions of paragraph (6) shall preferentially apply in cases where the term of a compliance officer under other Act is shorter than the term set forth in paragraph (6)(§542-13(11)). And no listed company shall unfairly disadvantage a person who was a compliance officer in personnel matters for reasons related to his/her performance of duties(§542-13(10)). There, however, are many legal problems in the provisions relating to the legal status of compliance officer under the Commercial Act. In this paper, thus, I have investigated the problems implicated these provisions relating to the legal status of compliance officer, and I have proposed the improving methods for settlement of such legal problems. The top priority for improving the compliance management culture is firming up the legal status of compliance officer. The second, that should be reviewed prospectively for the adjunct of compliance officer, if it can help with compliance management without compromising the independence of compliance officer. The third, the provisions relating to dismissal of compliance officer should be placed in the Commercial Act. The forth, it is necessary to be included the result of election and dismissal and job evaluation results of compliance officer in the public announcement, should strengthen the dismissal requirements of compliance officer. The fifth, to perform the supporting task of compliance management, the compliance officer must build institutions and other organic business cooperation. Finally, when the compliance officer report the result of their task for compliance management to the board of directors, that must be submitted to auditors at the same time, and the auditor must also notify the compliance officer when reporting audit results to the board of directors or the shareholders' meeting.

교정공무원과 경찰공무원의 직무만족도에 관한 비교연구

허경미,박소은 한국교정학회 2009 矯正硏究 Vol.- No.44

The purpose of this research is to provide politic proposal on the basis of the result of comparatively reviewing the job satisfaction based on the Maslow's desire step theory, of correction officer and police officer working in special job circumstances to handle criminals. The result of this review indicated that on the whole correction officer holds less job satisfaction degree rather than that of police officer because correction officer holds more satisfaction only in the particular items of stability and identity area than the police officer does, while the police officer holds more job satisfaction in the section of safety, respect, achievement than the correction officer does. The following is the politic proposal based on this result of research. First, the more reasonable standard for correction equipment should be stipulated in the relevant law to enhance the job safety of the correction officer and the result of evaluation from the correction officer should be included and directly reflected in the process of parole to manage the prisoners. In addition 'tailored welfare system' already operated to the police officer which has been differentiated by reflecting the speciality of job circumstance should be applied to the correction circumstance. Second, the good image of correction administration wining public confidence should be established by the strategic public relations activities through building up various public relation system and resorting to new media methods already implemented by the police to foster the respect of correction officer. Third, the training program for correction officer should be provided to the correction officer in consideration of diversification of correction system to enhance achievement of correction officer. Plus the advancement in the correction administration should be made through reflecting more advanced correction system acquired by the expanding implementation of current long or short term overseas training program. 이 연구는 범죄자를 대상으로 특수한 작업환경에서 직무를 수행해야하는 교정공무원과 경찰공무원을 대상으로 Maslow의 욕구단계이론을 토대로 직무만족도를 비교 분석해 보고, 그 결과를 토대로 정책적 제언을 강구하는데 목적을 두었다. 조사결과 경찰공무원은 교정공무원 보다 직무에 대한 안전성, 존중감, 성취감을 더 많이 느끼는데 반해, 교정공무원은 경찰공무원 보다 직무에 대한 안정성 및 소속감 영역에서 세부항목에서만 만족도가 높은 것으로 나타나, 전반적으로 교정공무원이 경찰공무원 보다 직무만족도가 낮은 것을 알 수 있었다. 이러한 연구결과를 바탕으로 다음과 같은 정책적 제언을 강구하였다. 첫째, 교정공무원의 직무에 대한 안전성을 높이기 위해서 계구사용에 관한 합리적인 기준이 보다 명확하게 법률상 규정되어야 하고, 수용자들을 제어할 수 있도록 가석방 심의에 교정공무원의 평가가 직접적으로 영향을 끼칠 수 있도록 해야 한다. 그리고 경찰에게 실시하고 있는 직무환경 특성을 반영한 차별화된 '맞춤형 복지제도'를 교정환경에도 적용시킬 수 있도록 해야 한다. 둘째, 교정공무원의 존중감을 높이기 위해 교정행정 역시 경찰에서 시행하고 있는 다양한 홍보시스템 구축 및 뉴미디어 활용 등의 전략적인 홍보활동이 필요하다. 셋째, 교정공무원의 성취감 향상을 위하여 교정공무원 개인에게 필요한 다양한 교육훈련 프로그램개발해야한다. 더불어 현재 실시하고 있는 장․단기 해외연수 프로그램을 확대․실시하여 보다 선진적인 교정제도를 우리 실정에 맞게 도입함으로써, 교정행정의 선진화를 이룰 수 있도록 해야 한다.