Contents of 2011 Amendment to the Korean Commercial Code
사회과학 > 법학
( Chan Hyung Chung )
고려대학교 법학연구원
The Asian Business Lawyer 2012년, 제9권 13~55쪽(총43쪽)
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    2011 Korean Revised Commercial Act introduced the Limited Partnership(LP) and the Limited Liability Company(LLC) as new enterprise`s forms to meet the demand of newly emerging enterprises. For the corporate governance regulations, Korean Revised Commercial Act introduced the executive officer system, the compliance officer system and expanded liabilities of the director and the executive officer. Korean Revised Commercial Act also made it possible to reduce director`s(executive office `s) responsibility by the articles of incorporation, and revised some articles about the general meeting, the board of directors and auditors in response to practitioners` opinions. In corporate finance regulations, Korean Revised Commercial Act introduced nopar value stock, relaxed the limitation of acquisition of treasury stocks, diversified different classes of shares, stated the dominant stockholder`s right of buy out(squeezeout) and cash-out merger, made changes on articles about accounting and corporate bonds, introduced the electronic registration system of share certificates etc.. Through the above mentioned amendments, it is expected that the Korean Commercial Act will improve the effectiveness and transparency of management and meet the global standards.
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