Corporations and partnerships in South Korea:
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| Main Authors: | , , , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Alphen aan den Rijn [u.a.]
Kluwer Law International
[2015]
|
| Edition: | Second edition |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Item Description: | "This book was originally published as a monograph in the International Encyclopaedia of Laws/Corporations and partnerships." - Titelseite |
| Physical Description: | 156 Seiten 24 cm |
| ISBN: | 9789041166814 |
Staff View
MARC
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| 100 | 1 | |a Chun, Kyung-Hoon |d 1972- |e Verfasser |0 (DE-588)1060018624 |4 aut | |
| 245 | 1 | 0 | |a Corporations and partnerships in South Korea |c Kyung-Hoon Chun, Kon-Sik Kim, Hyeok-Joon Rho, Ok-Rial Song |
| 246 | 1 | 3 | |a International encyclopaedia of laws |
| 250 | |a Second edition | ||
| 264 | 1 | |a Alphen aan den Rijn [u.a.] |b Kluwer Law International |c [2015] | |
| 300 | |a 156 Seiten |c 24 cm | ||
| 336 | |b txt |2 rdacontent | ||
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| 338 | |b nc |2 rdacarrier | ||
| 500 | |a "This book was originally published as a monograph in the International Encyclopaedia of Laws/Corporations and partnerships." - Titelseite | ||
| 650 | 4 | |a Corporation law / Korea (South) | |
| 650 | 4 | |a Partnership / Korea (South) | |
| 650 | 7 | |a Corporation law |2 fast | |
| 650 | 7 | |a Partnership |2 fast | |
| 651 | 7 | |a Korea (South) |2 fast | |
| 700 | 1 | |a Kim, Kon-sik |e Verfasser |4 aut | |
| 700 | 1 | |a Rho, Hyeok-Joon |e Verfasser |4 aut | |
| 700 | 1 | |a Song, Ok-Rial |e Verfasser |4 aut | |
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Record in the Search Index
| _version_ | 1804175423683166208 |
|---|---|
| adam_text | TABLE OF CONTENTS
THE AUTHORS 3
LIST OF ABBREVIATIONS 17
GENERAL INTRODUCTION 19
§1. THE GENERAL BACKGROUND OF KOREA 19
I. GEOGRAPHY 19
II. CULTURAL COMPOSITION 19
III. POLITICAL SYSTEM 20
A. THE CONSTITUTION 20
B. THE PRESIDENT AND THE EXECUTIVE BRANCH 20
C. LOCAL AUTONOMY 20
D. THE NATIONAL ASSEMBLY AND POLITICAL PARTIES 20
E. THE COURTS AND THE BAR 21
IV. POPULATION AND EMPLOYMENT STATISTICS 21
V. CORPORATION AND PARTNERSHIP STATISTICS 22
§2. BASIC INFORMATION ON THE LEGAL SYSTEM 23
I. STATUTES 23
II. JUDICIAL PRECEDENTS 24
§3. DEFINITIONS, NOTIONS, STRUCTURE OF CORPORATIONS AND
PARTNERSHIPS 24
I. DIFT ERENT TYPES OF CORPORATIONS AND PARTNERSHIPS 24
II. CIVIL PARTNERSHIP 24
III. SLEEPING PARTNERSHIP 25
IV. LIMITED PARTNERSHIP 25
V. FIVE TYPES OF COMPANIES 25
A. GENERAL PARTNERSHIP COMPANY 25
B. LIMITED PARTNERSHIP COMPANY 26
C. STOCK CORPORATION 26
D. LIMITED COMPANY 26
E. LIMITED LIABILITY COMPANY 26
TABLE OF CONTENTS
§4. HISTORICAL BACKGROUND OF CORPORATIONS AND PARTNERSHIPS 27
I. PRIOR TO THE ENACTMENT OF THE KCC 27
II. ENACTMENT OF THE KCC 27
III. REVISIONS TO THE KCC BEFORE 1998 27
IV. REVISIONS TO THE KCC BETWEEN 1998 AND 2009 28
V. REVISIONS TO THE KCC IN 2010S 28
§5. SOURCES AND HIERARCHY OF THE LAW ON COMPANIES AND
PARTNERSHIPS 29
I. CIVIL CODE AND KCC 29
II. CAPITAL MARKETS ACT 29
III. ACT ON EXTERNAL AUDIT 29
IV. OTHER STATUTES 30
§6. CONFLICT OF LAW 30
I. PROPER LAW FOR FOREIGN COMPANIES AND PARTNERSHIPS 30
II. LAW APPLICABLE TO CONTRACTS 30
III. LAWS APPLICABLE TO CHATTELS, LAND AND REGISTRABLE PROPERTY 31
§7. THE LABOUR LAW CONNECTION 31
PART I. CORPORATIONS 33
CHAPTER 1. STOCK CORPORATIONS 33
§1. INCORPORATION 33
I. GENERAL INTRODUCTION 33
II. ACTORS AT THE INCORPORATION STAGE 33
A. PROMOTERS 33
B. PROMOTERS PARTNERSHIP 34
C. CORPORATION IN THE MAKING 34
III. DRAFTING OF THE ARTICLES OF INCORPORATION 34
A. INTRODUCTION 34
B. ITEMS INCLUDED IN THE ARTICLES OF INCORPORATION 35
1. ABSOLUTE ITEMS 35
2. RELATIVE ITEMS 35
3. VOLUNTARY ITEMS 35
C. LEGAL NATURE AND EFFECT OF THE ARTICLES OF INCORPORATION 36
IV. FORMING THE SUBSTANCE OF THE FINN 36
A. TWO WAYS OF INCORPORATING 36
B. MATTERS CONCERNING ISSUANCE OF SHARES 37
C. METHOD (1): INCORPORATION BY PROMOTERS 37
1. FORMATION OF CAPITAL 37
2. APPOINTMENT OF DIRECTORS AND STATUTORY AUDITORS 37
3. EXAMINATION BY DIRECTORS AND STATUTORY AUDITORS 37
4. EXAMINATION BY A COURT-APPOINTED INSPECTOR 38
TABLE OF CONTENTS
D. METHOD (2) INCORPORATION: INCORPORATION WITH OUTSIDE
SUBSCRIBERS 38
1. SUBSCRIPTION BY OUTSIDE INVESTORS AS WELL AS PROMOTERS 38
2. PROCESS OF SHARE SUBSCRIPTION 38
3. PAYMENT FOR SHARES 39
4. INAUGURATION MEETING 39
V. REGISTRATION OF INCORPORATION 39
VI. LIABILITY OF PROMOTERS 40
A. REGARDING COMPLETED INCORPORATION 40
1. LIABILITY FOR UNSUBSCRIBED OR UNPAID SHARES 40
2. LIABILITY FOR DAMAGES TO THE CORPORATION 40
3. LIABILITY TO THIRD PARTIES 40
B. REGARDING INCOMPLETE INCORPORATION 40
VII. LIABILITY OF DIRECTORS AND STATUTORY AUDITORS 41
§2. CORPORATE PERSONALITY 41
I. CORPORATE PERSONALITY AND THE ULTRA VIRES DOCTRINE 41
II. LIFTING THE CORPORATE VEIL 41
§3. ORGANIZATIONAL STRUCTURE OF CORPORATIONS 42
I. INTRODUCTION 42
II. GENERAL MEETING OF SHAREHOLDERS 42
A. INTRODUCTION 42
B. POWERS OF THE GMS 43
1. MATTERS SET OUT IN THE KCC 43
2. POWERS SET OUT IN THE ARTICLES OF INCORPORATION 43
3. DELEGATION BY THE GENERAL MEETING 44
C. CONVENING OF THE GENERAL MEETING 44
1. POWER TO CONVENE 44
2. ORDINARY AND EXTRAORDINARY GENERAL MEETING 45
3. NOTICE OF THE GENERAL MEETING 45
D. OPERATION OF THE GENERAL MEETING 46
1. CHAIR OF THE GENERAL MEETING 46
2. SHAREHOLDER S PROPOSALS 46
3. RIGHT TO VOTE 46
4. VOTING REQUIREMENTS 48
5. MINUTES OF THE MEETING 49
E. CLASS MEETING 49
F. LAWSUITS ON DEFECTIVE RESOLUTIONS 50
1. REVOCATION LAWSUIT 50
2. VOIDNESS LAWSUIT 51
3. NON-EXISTENCE LAWSUIT 51
4. UNFAIRNESS LAWSUIT 51
III. THE BOARD OF DIRECTORS 52
A. POWERS AND STATUS OF THE BOARD 52
B. RELATIONSHIP WITH THE GENERAL MEETING 52
C. RELATIONSHIP WITH REPRESENTATIVE DIRECTORS 52
TABLE OF CONTENTS
D. PROCESS OF THE BOARD MEETING 53
1. CONVENING 53
2. RESOLUTION 53
3. MINUTES OF THE BOARD MEETING 54
4. CHALLENGING DEFECTIVE RESOLUTIONS 54
IV. REPRESENTATIVE DIRECTORS 54
A. GENERAL 54
B. APPOINTMENT AND REMOVAL OF REPRESENTATIVE DIRECTORS 55
1. APPOINTMENT 55
2. REMOVAL 55
3. VACANCIES OF REPRESENTATIVE DIRECTOR 56
C. POWER OF REPRESENTATION 56
D. JOINT REPRESENTATIVE DIRECTORS 56
1. REASONS FOR JOINT REPRESENTATION 56
2. REGISTRATION OF JOINT REPRESENTATION 57
3. POWER OF JOINT REPRESENTATIVE DIRECTORS 57
E. APPARENT REPRESENTATIVE DIRECTOR 57
1. BACKGROUND 57
2. USE OF TITLE IMPLYING APPARENT AUTHORITY 57
3. AUTHORIZATION OF SUCH TITLE 58
4. INNOCENCE OF THE COUNTERPARTY 58
5. APPARENT AUTHORITY OF JOINT REPRESENTATIVE DIRECTOR 58
6. APPARENT AUTHORITY OF NON-DIRECTOR 58
F. TORTIOUS ACTS OF REPRESENTATIVE DIRECTORS 59
V STATUTORY OFFICERS 59
A. GENERAL 59
B. ADOPTION OF STATUTORY OFFICER SCHEME 59
C. APPOINTMENT AND DISMISSAL OF STATUTORY OFFICERS 59
D. ALLOCATION OF POWERS BETWEEN THE BOARD AND STATUTORY OFFICERS 60
E. STATUTORY OFFICER S DUTY AND LIABILITY 60
§4. DIRECTORS AND STATUTORY AUDITORS 60
I. DIRECTORS 60
A. GENERAL 60
1. DEFINITION 60
2. NUMBER OF DIRECTORS 60
3. TERM OF OFFICE 61
4. QUALIFICATION OF DIRECTORS 61
5. CORPORATE DIRECTOR 61
6. OUTSIDE DIRECTOR 61
B. APPOINTMENT AND REMOVAL OF DIRECTORS 62
1. APPOINTMENT 62
2. END OF OFFICE 62
3. VACANCY OF DIRECTOR S OFFICE 63
C. COMPENSATION OF DIRECTORS 63
II. DUTIES OF DIRECTORS 64
A. DIRECTORS FIDUCIARY DUTY 64
TABLE OF CONTENTS
B. BUSINESS JUDGMENT RULE 65
C. DUTY TO MONITOR 65
D. PROHIBITION OF COMPETITION WITH THE CORPORATION 65
E. PROHIBITION ON SELF-DEALING TRANSACTIONS 66
1. SCOPE OF THE PROHIBITED TRANSACTIONS 66
2. APPROVAL OF THE BOARD OF DIRECTORS 66
3. FAIRNESS REQUIREMENT 67
4. EFFECT OF THE TRANSACTION ENTERED INTO WITHOUT THE BOARD
APPROVAL 67
F. PROHIBITION OF MISAPPROPRIATION OF CORPORATE OPPORTUNITIES 67
1. SCOPE OF THE PROHIBITED ACTS 67
2. APPROVAL OF THE BOARD OF DIRECTORS 68
3. REMEDY 68
III. LIABILITIES OF DIRECTORS 68
A. LIABILITY TO THE COMPANY 68
1. ARTICLE 399 68
2. DE FACTO DIRECTORS LIABILITY 69
3. EXEMPTION OR REDUCTION OF LIABILITY 70
B. LIABILITY TO THIRD PARTIES 70
1. ARTICLE 401 70
2. SCOPE OF THIRD PARTY S DAMAGE 71
IV. STATUTORY AUDITORS AND AUDIT COMMITTEE 71
A. GENERAL 71
B. STATUTORY AUDITOR 72
1. ELECTION 72
2. REMOVAL 72
3. POWERS 72
4. DUTIES AND LIABILITIES 74
5. SECURING THE INDEPENDENCE OF STATUTORY AUDITORS 74
C. AUDIT COMMITTEE 75
1. GENERAL 75
2. COMPOSITION OF THE COMMITTEE 75
3. POWERS, DUTIES AND LIABILITIES 76
V. EXTERNAL AUDITORS 76
A. GENERA] 76
B. APPOINTMENT 77
C. POWERS AND DUTIES 77
§5. SHAREHOLDERS AND MANAGEMENT CONTROL 78
I. GENERAL 78
II. RIGHT OF ACCESS TO CORPORATE INFORMATION 78
A. INSPECTION OF ACCOUNTING BOOKS AND RECORDS 78
B. INSPECTION OF OTHER CORPORATE DOCUMENTS 78
III. APPLYING FOR APPOINTMENT OF INSPECTORS 79
IV. MINORITY SHAREHOLDERS REMEDIES TO RESTRAIN MANAGEMENT 79
A. INJUNCTIVE RELIEF 79
TABLE OF CONTENTS
B. DERIVATIVE ACTION 79
1. GENERA) 79
2. STATUTORY REQUIREMENTS 80
3. PROCEDURAL ASPECTS 81
§6. SHARES 82
I. LEGAL CAPITAL 82
A. CONCEPT OF CAPITAL 82
B. FUNCTION OF CAPITAL 82
II. CLASSES OF SHARES 83
A. INTRODUCTION 83
B. PREFERRED/COMMON/SUBORDINATED SHARES 83
C. SHARES WITH RESTRICTIONS ON VOTING 83
D. REDEEMABLE SHARES 84
E. CONVERTIBLE SHARES 84
III. SHARE CERTIFICATE AND REGISTER OF MEMBERS 84
A. SHARE CERTIFICATE 84
1. GENERAL 84
2. ISSUANCE OF SHARE CERTIFICATES 85
3. SHARES HELD WITHOUT CERTIFICATE 85
B. REGISTER OF SHAREHOLDERS 85
1. GENERAL 85
2. MAINTENANCE AND INSPECTION OF THE REGISTER 86
3. EVIDENTIAL EFFECT OF REGISTER 86
4. CLOSURE OF REGISTER AND RECORD DATE 86
IV. TRANSFER OF SHARES 87
A. TRANSFER AND DISCLOSURE 87
1. DELIVERY OF SHARE CERTIFICATE 87
2. TRANSFER OF SHARES OF LISTED COMPANIES UNDER
BOOK-ENTRY SYSTEM 87
3. DISCLOSURE OF SHARE OWNERSHIP 87
B. RESTRICTION ON TRANSFERABILITY IMPOSED BY THE ARTICLES OF
INCORPORATION 88
1. REQUEST FOR APPROVAL 88
2. RIGHT TO SELL TO THE COMPANY 88
3. REQUEST FOR DETERMINATION OF A NEW PURCHASER 89
C. RESTRICTION ON TRANSFERABILITY BY SHAREHOLDER AGREEMENTS 89
V. STATUTORY RESTRICTION ON SHARE ACQUISITION 89
A. SHARE REPURCHASES 89
1. REPURCHASES FROM DISTRIBUTABLE PROFITS 90
2. REPURCHASES NOT FROM DISTRIBUTABLE PROFITS 90
3. TREASURY SHARES 90
B. SUBSIDIARY S ACQUISITION OF PARENT S SHARES 91
VI. SHARE SPLIT AND REVERSE SPLIT 91
§7. CORPORATE FINANCH 91
I. INTRODUCTION 91
10
TABLE OF CONTENTS
II. ISSUANCE OF NEW SHARES 92
A. GENERAL 92
B. SHAREHOLDER S PREEMPTIVE RIGHT 92
1. PREEMPTIVE RIGHT IN GENERAL 92
2. REMEDIES FOR EXISTING SHAREHOLDERS 93
3. ISSUANCE OF UNSUBSCRIBED SHARES 93
C. ORDINARY PROCEDURES 93
1. DECISION BY THE BOARD OF DIRECTORS AND NOTIFICATION 93
2. SUBSCRIPTION 94
3. PAYMENT 94
4. REGISTRATION 94
5. EFFECTIVE DATE 94
D. ISSUE PRICE 94
E. ILLEGAL ISSUANCE 95
III. ISSUANCE OF BONDS 95
A. GENERAL 95
B. ISSUANCE 96
1. RECENT ABOLITION OF RESTRICTIONS 96
2. METHODS OF ISSUANCE 96
3. PROCEDURES OF ISSUANCE 96
C. PROTECTION OF BONDHOLDERS 97
1. BOND MANAGEMENT COMPANY 97
2. TRUSTEE COMPANY 97
3. MEETING OF BONDHOLDERS 97
D. SPECIAL TYPES OF BONDS 98
1. CONVERTIBLE BONDS AND BONDS WITH WARRANT 98
2. BONDS NEWLY INTRODUCED IN 2011 AMENDMENT 98
IV. DISCLOSURE UNDER THE CMA 98
A. GENERAL 98
B. REGULATION OF PUBLIC OFFERINGS 99
1. REGISTRATION 99
2. DEFINITION OF A PUBLIC OFFERING 99
3. PROSPECTUS 99
C. SANCTIONS UNDER THE CMA 100
ACCOUNTING AND DIVIDENDS 100
I. GENERAL 100
II. FINANCIAL STATEMENTS 101
A. PREPARATION 101
B. AUDIT 101
C. APPROVAL 101
D. DISCLOSURE 102
III. DIVIDENDS 102
A. MAXIMUM DIVIDEND AMOUNT 102
B. ILLEGAL DIVIDENDS 103
C. PROCEDURAL REQUIREMENTS 103
D. INTERIM DIVIDENDS 103
11
TABLE OF CONTENTS
E. DIVIDEND IN KIND 104
F. STOCK DIVIDENDS 104
IV. RESERVES 104
A. GENERAL 104
B. STATUTORY RESERVES 104
C. VOLUNTARY RESERVES 105
§9. AMENDMENT OF ARTICLES OF INCORPORATION 105
I. PROCESS OF AMENDMENT 105
II. EFFECT OF AMENDMENT 105
§10. CORPORATE RESTRUCTURING 105
I. REDUCTION OF LEGAL CAPITAL 106
A. PROCESS OF REDUCTION 106
1. SHAREHOLDERS SPECIAL RESOLUTION 106
2. PROTECTION OF CREDITORS 106
B. METHODS OF REDUCTION 106
1. GENERAL 106
2. DECREASE OF PAR VALUE 107
3. DECREASE OF NUMBER OF SHARES 107
C. EFFECT OF REDUCTION 107
II. TRANSFER AND PURCHASE OF UNDERTAKING 107
A. PROCEDURES FOR TRANSFER OF UNDERTAKING 108
B. PROTECTION OF DISSENTING SHAREHOLDERS 108
III. MERGERS AND DIVISIONS 108
A. MERGERS 108
1. DEFINITION OF MERGER 108
2. PROCEDURES OF MERGER 109
3. SHORT-FORM MERGER AND SMALL-SCALE MERGER 110
4. TRIANGULAR MERGER AND CASH-OUT MERGER 111
5. EFFECT OF MERGER 111
B. DIVISION 112
1. DEFINITION AND TYPES OF DIVISION 112
2. DIVISION PROCEDURES 112
3. EFFECT OF DIVISION OR DIVISION-MERGER 114
IV. TAKEOVER 114
A. GENERAL 114
B. PROCEDURES FOR TENDER OFFER 114
1. PUBLIC NOTICE OF TENDER OFFER AND SUBMISSION OF
TENDER OFFER STATEMENT 114
2. DISCLOSURE OF TENDER OFFER PROSPECTUS 115
3. TENDER OFFER PERIOD 115
4. RESTRICTIONS ON ACTIVITIES OF OFFER OR TARGET COMPANY 115
5. PRICE AND CONSIDERATION 115
6. TARGET COMPANY S OPINION ON TENDER OFFER 115
7. REVOCATION OF TENDER OFFER 116
8. WITHDRAWAL BY SHAREHOLDERS 116
12
TABLE OF CONTENTS
9. PURCHASE OF TENDERED SHARES 116
C. MANDATORY TENDER OFFER 116
V. SQUEEZE-OUT AND SELL-OUT 116
§11. REORGANIZING COMPANIES IN TROUBLE 117
I. GENERAL 117
II. REHABILITATION UNDER THE CRPA 118
A. PROCESS OF REHABILITATION PROCEEDING 118
1. APPLICATION FOR REHABILITATION PROCEEDING 118
2. SUSPENSION OF ENFORCEMENT AND OPERATION OF THE
CREDITOR COMMISSION 118
3. COMMENCEMENT OF THE REHABILITATION PROCEEDING
AND APPROVAL OF RESTRUCTURING PLAN 119
B. EFFECT OF RESTRUCTURING PLAN AND TERMINATION OF
REHABILITATION PROCEEDING 119
III. REHABILITATION UNDER THE DRBA 120
A. PROCESS OF REHABILITATION PROCEEDING 120
1. APPLICATION FOR REHABILITATION PROCEEDING 120
2. PROVISIONAL ORDER AND TEMPORARY STAY ORDER 120
3. COMMENCEMENT OF PROCEEDING 120
4. APPOINTMENT OF THE ADMINISTRATOR 121
5. AUTHORITY OF THE ADMINISTRATOR 121
6. REPORT OF CLAIMS 122
7. REHABILITATION PLAN 123
8. COURT APPROVAL 123
B. EFFECT OF APPROVED REHABILITATION PLAN 124
C. TERMINATION OF REHABILITATION PROCEEDING 124
1. SUCCESSFUL TERMINATION 124
2. UNSUCCESSFUL TERMINATION 124
IV. BANKRUPTCY PROCEEDINGS 124
A. PROCESS OF BANKRUPTCY PROCEEDING 125
1. APPLICATION FOR BANKRUPTCY PROCEEDING 125
2. PROVISIONAL ORDER AND DECLARATION OF BANKRUPTCY 125
3. ADMINISTRATION OF BANKRUPTCY ESTATE 126
4. REPORT OF CLAIM AND CLAIM TYPE 126
5. LIQUIDATION AND DISTRIBUTION OF ASSETS 127
6. TERMINATION OF BANKRUPTCY PROCEEDING 128
B. EFFECT OF BANKRUPTCY PROCEEDING 128
§12. LIQUIDATION BY THE MEMBERS 128
I. GENERAL 128
II. DISSOLUTION 128
III. LIQUIDATION 129
§13. HOLDING COMPANIES AND SUBSIDIARIES 129
I. HOLDING COMPANIES UNDER THE MRFTA 129
13
TABLE OF CONTENTS
A. BACKGROUND 129
B. REGULATIONS 130
II. FINANCIAL HOLDING COMPANIES 130
CHAPTER 2. LIMITED COMPANIES (GMBH) 132
§1. GENERAL 132
§2. FORMATION 132
§3. MEMBERS 132
I. ELIGIBILITY AND NUMBER OF MEMBERS 132
II. RIGHTS OF MEMBERS 133
III. OBLIGATIONS OF MEMBERS 133
IV. TRANSFER OF HOLDINGS 133
§4. MANAGEMENT AND CONTROL 133
I. MEMBERS MEETING 133
A. SUPREMACY AND FLEXIBILITY OF MEMBERS MEETING 133
B. CONVENING OF MEMBERS MEETING 134
C. VOTES AND RESOLUTIONS 134
1. VOTES 134
2. RESOLUTIONS 134
II. DIRECTORS 135
A. GENERAL 135
B. APPOINTMENT AND REMOVAL 135
C. MANAGEMENT OF COMPANY 135
D. REPRESENTATION OF COMPANY 135
E. DUTIES AND LIABILITIES OF DIRECTORS 135
III. STATUTORY AUDITORS 136
§5. MERGERS 136
PART II. PARTNERSHIP COMPANIES 137
CHAPTER 1. GENERAL PARTNERSHIP COMPANIES 138
§1. FORMATION 138
§2. MEMBERSHIP AND MANAGEMENT 138
I. CONTRIBUTION BY MEMBERS 138
II. MANAGEMENT 138
III. MEMBERS MEETING 138
IV. TRANSFER OF MEMBERSHIP 139
§3. LIABILITY OF MEMBERS 139
14
TABLE
CHAPTER 2. LIMITED PARTNERSHIP COMPANIES
§1. GENERAL
§2. FORMATION
§3. MEMBERSHIP AND MANAGEMENT
I. CONTRIBUTIONS
II. MANAGEMENT
A. MANAGEMENT AND REPRESENTATION OF THE COMPANY
B. DISQUALIFICATION
C. INVESTIGATION BY THE MEMBERS WITH LIMITED LIABILITIES
III. DUTIES OF MEMBERS
IV. TRANSFER OF MEMBERSHIP
§4. LIABILITY OF MEMBERS
CHAPTER 3. LIMITED LIABILITY COMPANIES
§1. GENERAL
§2. FORMATION
§3. MEMBERSHIP AND MANAGEMENT
I. TRANSFER OF MEMBERSHIP
II. MANAGEMENT
A. EXECUTIVE MANAGER
B. DUTIES OF MANAGERS
III. MEMBERS MEETING
§4. LIABILITY OF MEMBERS
PART III. TAX LAW
§1. GENERAL
I. TAX SYSTEM IN KOREA
II. INCOME TAX
III. CORPORATE TAX
§2. TAXABLE ENTITIES UNDER THE CTA
§3. TAXATION ON TRANSACTIONS BETWEEN THE COMPANY AND
SHAREHOLDERS
I. INCORPORATION
II. DISTRIBUTIONS
A. SEPARATE TAX TREATMENT
OF CONTENTS
140
140
140
140
140
140
140
141
141
141
141
141
142
142
142
142
142
143
143
143
143
143
145
145
145
145
145
146
146
146
146
146
15
TABLE OF CONTENTS
B. IMPUTATION SYSTEM FOR DOUBLE TAXATION 147
C. CONSTRUCTIVE DIVIDEND 147
III. LIQUIDATION 147
§4. MKRGERS 147
I. MERGED CORPORATION 147
II. SURVIVING CORPORATION 148
III. SHAREHOLDERS OF THE MERGED CORPORATION 148
SELECTED BIBLIOGRAPHY 149
INDEX 151
16
|
| any_adam_object | 1 |
| author | Chun, Kyung-Hoon 1972- Kim, Kon-sik Rho, Hyeok-Joon Song, Ok-Rial |
| author_GND | (DE-588)1060018624 |
| author_facet | Chun, Kyung-Hoon 1972- Kim, Kon-sik Rho, Hyeok-Joon Song, Ok-Rial |
| author_role | aut aut aut aut |
| author_sort | Chun, Kyung-Hoon 1972- |
| author_variant | k h c khc k s k ksk h j r hjr o r s ors |
| building | Verbundindex |
| bvnumber | BV043053404 |
| classification_rvk | PE 375 |
| ctrlnum | (OCoLC)951776986 (DE-599)BVBBV043053404 |
| discipline | Rechtswissenschaft |
| edition | Second edition |
| format | Book |
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| geographic | Korea (South) fast |
| geographic_facet | Korea (South) |
| id | DE-604.BV043053404 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:16:03Z |
| institution | BVB |
| isbn | 9789041166814 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-028477680 |
| oclc_num | 951776986 |
| open_access_boolean | |
| owner | DE-188 DE-M382 |
| owner_facet | DE-188 DE-M382 |
| physical | 156 Seiten 24 cm |
| publishDate | 2015 |
| publishDateSearch | 2015 |
| publishDateSort | 2015 |
| publisher | Kluwer Law International |
| record_format | marc |
| spelling | Chun, Kyung-Hoon 1972- Verfasser (DE-588)1060018624 aut Corporations and partnerships in South Korea Kyung-Hoon Chun, Kon-Sik Kim, Hyeok-Joon Rho, Ok-Rial Song International encyclopaedia of laws Second edition Alphen aan den Rijn [u.a.] Kluwer Law International [2015] 156 Seiten 24 cm txt rdacontent n rdamedia nc rdacarrier "This book was originally published as a monograph in the International Encyclopaedia of Laws/Corporations and partnerships." - Titelseite Corporation law / Korea (South) Partnership / Korea (South) Corporation law fast Partnership fast Korea (South) fast Kim, Kon-sik Verfasser aut Rho, Hyeok-Joon Verfasser aut Song, Ok-Rial Verfasser aut SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028477680&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Chun, Kyung-Hoon 1972- Kim, Kon-sik Rho, Hyeok-Joon Song, Ok-Rial Corporations and partnerships in South Korea Corporation law / Korea (South) Partnership / Korea (South) Corporation law fast Partnership fast |
| title | Corporations and partnerships in South Korea |
| title_alt | International encyclopaedia of laws |
| title_auth | Corporations and partnerships in South Korea |
| title_exact_search | Corporations and partnerships in South Korea |
| title_full | Corporations and partnerships in South Korea Kyung-Hoon Chun, Kon-Sik Kim, Hyeok-Joon Rho, Ok-Rial Song |
| title_fullStr | Corporations and partnerships in South Korea Kyung-Hoon Chun, Kon-Sik Kim, Hyeok-Joon Rho, Ok-Rial Song |
| title_full_unstemmed | Corporations and partnerships in South Korea Kyung-Hoon Chun, Kon-Sik Kim, Hyeok-Joon Rho, Ok-Rial Song |
| title_short | Corporations and partnerships in South Korea |
| title_sort | corporations and partnerships in south korea |
| topic | Corporation law / Korea (South) Partnership / Korea (South) Corporation law fast Partnership fast |
| topic_facet | Corporation law / Korea (South) Partnership / Korea (South) Corporation law Partnership Korea (South) |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028477680&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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