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논문 기본 정보

자료유형
학술저널
저자정보
(대전고등검찰청)
저널정보
한양법학회 한양법학 한양법학 제21집
발행연도
수록면
365 - 386 (22page)

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초록· 키워드

During the time period of establishing enterprises or issuing new stocks, the crimes of disguising the payment for the subscription price have been widespread these days. Committing of an act of disguising the payment is keenly against the principle of faithful capital and is very likely to affect much damage to stock transferees or involved creditors.
This article mainly researches about the effects of the disguised payment and what kind of criminal liabilities according to the process of committing of relevant acts can be applied under the current laws.
According to the Supreme court decision, the disguised payment for the subscription price is basically valid. It constitutes the crimes of disguised payment under the Commercial Law, forgery of public documents and consummated exercise of forged public documents under the Criminal Law. On the other hand, Supreme court doesn’t agree to the crime of business embezzlement or business misappropriation harming the interests of shareholders or enterprises.
However, the Supreme court’s views on some points can not reasonably be agreeable. The basic view on the disguised payment for the subscription price should be invalid. Thus, criminal liability can be applied to the crimes of disguised payment under the Commercial Law, forgery of public documents and consummated exercise of forged public documents under the Criminal Law. But, it is more reasonable to keep the position not appling the crime of business embezzlement or business misappropriation harming the interests of shareholders or enterprises.
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목차

  1. Ⅰ. 序論
  2. Ⅱ. 納入假裝의 意義와 類型
  3. Ⅲ. 納入假裝의 效力
  4. Ⅳ. 納入假裝行爲에 대한 刑事責任
  5. Ⅴ. 結語
  6. 【참고문헌】
  7. 【Abstract】

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UCI(KEPA) : I410-ECN-0101-2013-360-000704178