세무사 상법신강

세무사 商法新講
? 4
제1편 총 칙__ 1
제1장 회사법 통칙 / 3
제1절 회사의 개념 ··········································3
제1관 회사의 의의 ···········································3
1. 영리성 · 3
2. 법인성 · 3
제2관 1인회사 ··················································3
제1 총 설 ························································3
1. 의 의 · 3
2. 1인회사의 인정 여부 · 4
제2 주주총회운영상의 하자 ····························4
제3 이사의 자기거래제한의 위반 ···················5
제4 업무상 횡령·배임죄 ·······························5
제3관 법인격부인론 ·········································5
1. 개념 및 인정여부 · 5
2. 적용요건 · 6
3. 적용효과 · 6
4. 역적용의 문제 · 6
제2절 회사의 종류 ··········································8
제1관 합명회사 ·················································8
1. 사원의 책임 · 8
2. 기관의 구성과 권한 · 8
3. 지분의 양도 · 9
제2관 합자회사 ·················································9
1. 사원의 책임 · 9
2. 기관의 구성과 권한 · 9
3. 지분의 양도 · 10
제3관 주식회사 ··············································10
1. 사원(주주)의 책임 · 10
2. 기관의 구성과 권한 · 10
3. 지분(주식)의 양도 · 10
제4관 유한회사 ··············································11
1. 사원의 책임 · 11
2. 기관의 구성과 권한 · 11
3. 지분의 양도 · 11
제5관 유한책임회사 ·······································11
1. 사원의 책임 · 11
2. 기관의 구성과 권한 · 12
3. 지분의 양도 · 12
제3절 회사의 능력 ·······································13
제1관 회사의 권리능력 ··································13
제1 성질에 의한 제한 ··································13
제2 법률에 의한 제한 ··································13
제3 목적에 의한 제한 ··································13
제2관 회사의 불법행위능력 ··························14
1. 가해자가 대표기관인 경우 · 14
2. 가해자가 대표기관이 아닌 경우 · 14
제4절 회사의 설립 ·······································15
제1관 회사의 설립절차 개관 ·························15
제2관 회사설립의 하자 ··································16
1. 의 의 · 16
2. 단체법적 특칙 · 16
제3관 회사설립무효·취소의 소 ···················16
1. 하자의 유형 · 16
2. 소의 원인 · 17
2.-2 보 론 (회사설립의 객관적 하자) · 17
3. 소의 당사자와 제소기간 · 17
4. 소의 절차 · 18
5. 판결의 효력 · 18
제4관 사실상의 회사 ·····································18
제5절 회사의 기구변경(구조조정) ···············19
세무사
목차
상법신강
CONTENTS
5 ?
제1관 회사의 조직변경 ··································19
1. 의 의 · 19
2. 절 차 · 19
제2관 회사의 합병 ·········································20
제1 서 설 ······················································20
1. 개 념 · 20
2. 합병의 제한 · 20
제2 합병의 종류 ···········································21
1. 흡수합병과 신설합병 · 21
2. 간이합병과 소규모합병 · 21
제3 합병의 절차 ···········································22
1. 합병계약의 체결 · 22
2. 합병대차대조표 등의 공시 · 22
3. 합병을 승인하는 결의 · 22
4. 회사채권자의 보호 · 23
5. 보고총회와 창립총회 · 23
6. 합병등기 · 24
제4 합병의 효과 ···········································24
1. 회사의 소멸과 신설 · 24
2. 권리의무의 포괄승계 · 24
3. 합병대가의 제공 · 25
제5 합병의 무효 ···········································25
1. 소의 원인 · 25
2. 소의 당사자와 제소기간 · 26
3. 소의 절차 · 27
4. 판결의 효력 · 27
제3관 회사의 분할 ·········································28
제1 서 설 ······················································28
1. 개 념 · 28
2. 회사분할의 제한 · 28
제2 회사분할의 종류 ····································28
1. 단순분할과 분할합병 · 28
2. 소멸분할과 존속분할 · 28
2.-2 용어정리 · 29
3. 인적분할과 물적분할 · 29
제3 회사분할의 절차 ····································29
1. 분할계획서 또는 분할합병계약서의 작성29
2. 분할대차대조표 등의 공시 · 29
3. 회사분할의 승인결의 · 29
4. 채권자보호절차 · 31
5. 보고총회와 창립총회 · 31
6. 회사분할등기 · 32
제4 회사분할의 효과 ····································32
1. 권리의무의 포괄승계 · 32
2. 분할대가의 제공 · 32
3. 관련회사의 연대책임 · 33
제5 회사분할의 무효 ····································34
제4관 주식의 포괄적 교환 ····························34
제1 서 설 ······················································34
1. 의 의 · 34
2. 법적 성질 · 34
제2 절 차 ······················································35
1. 주식교환계약서의 작성 · 35
2. 대차대조표 등의 공시 · 35
3. 주식교환계약서의 승인 · 35
4. 주권의 실효절차 · 36
5. 등 기 · 36
제3 효 과 ······················································37
1. 모회사에 관련된 효과 · 37
2. 자회사에 관련된 효과 · 38
제4 주식교환무효의 소 ································38
1. 의 의 · 38
2. 원 인 · 38
3. 절 차 · 39
4. 판결의 효력 · 39
제5관 주식의 포괄적 이전 ····························39
제1 서 설 ······················································39
제2 절 차 ······················································39
1. 주식이전계획서의 작성 · 39
2. 대차대조표 등의 공시 · 40
3. 주식이전계획서의 승인 · 40
4. 주권의 실효절차 · 40
5. 등 기 · 40
제3 효 과 ······················································41
제4 주식이전무효의 소 ································41
제6절 회사의 해산과 청산 ···························42
제1관 회사의 해산 ·········································42
1. 의 의 · 42
2. 해산사유 · 42
3. 해산의 효과 · 43
제2관 회사의 청산 ·········································43
세무사 商法新講
? 6
1. 개 념 · 43
2. 청산인 · 43
3. 청산사무 · 45
4. 청산절차 · 45
5. 청산의 종결 · 47
제3관 회사의 해산명령과 해산판결 ··············47
1. 회사해산명령 · 47
2. 회사해산판결 · 48
제4관 회사의 계속 ·········································48
1. 의 의 · 48
2. 회사계속의 사유 · 48
3. 효 과 · 49
연│습│문│제 ···············································50
제2장 주식회사의 설립 / 79
제1절 주식회사의 3요소 ······························79
1. 자본금 · 79
2. 주 식 · 80
3. 주주의 유한책임 · 80
제2절 설립의 방법과 절차 ···························81
제1관 설립방법 ··············································81
1. 개 념 · 81
2. 주식인수와 출자이행 · 81
3. 기관구성 · 81
4. 설립경과조사절차 · 81
제2관 발기인조합 ···········································82
제3관 설립중의 회사 ·····································83
제1 서 론 ······················································83
제2 성립시기 ·················································83
제3 설립중의 회사의 기관 ···························83
1. 의사결정기관 (창립총회) · 83
2. 업무집행기관 · 84
3. 감사기관 · 84
제4 설립중의 회사의 대표 ···························84
제5 권리의무의 승계 ····································85
1. 동일성설 · 85
2. 성립후의 회사에 승계되기 위한 요건 · 85
3. 승계되지 않는 경우의 법률관계
(추인의 가부) · 86
제4관 설립절차의 개관 ··································86
1. 정관의 작성 · 86
2. 주식발행사항의 결정 · 87
3. 주식의 청약 · 87
4. 주식의 배정 · 88
5. 주금액의 납입 · 89
6. 기관의 구성 · 90
7. 설립등기 · 90
제3절 설립에 관련된 문제점 ·······················90
제1관 변태설립사항 ·······································90
제1 총 설 ······················································90
1. 의 의 · 90
2. 규 제 · 91
제2 현물출자 ·················································91
1. 개 념 · 91
2. 출자의 목적과 당사자 · 91
3. 현물출자의 부당평가 · 91
4. 현물출자의 이행 여부 · 92
제3 재산인수 ·················································92
1. 개 념 · 92
2. 재산인수의 목적과 당사자 · 92
3. 재산인수의 효력 · 92
제4 설립비용 ·················································93
1. 개 념 · 93
2. 설립비용의 내부적 부담관계 · 93
3. 설립비용의 외부적 부담관계 · 93
제5 발기인의 특별이익과 보수 ····················93
1. 발기인이 받을 특별이익 · 93
2. 발기인이 받을 보수 · 94
제2관 가장납입 ··············································94
제1 서 설 ······················································94
1. 의 의 · 94
2. 유 형 · 94
제2 주금납입으로서의 효력 ·························95
1. 학 설 · 95
2. 판 례 · 95
제3 회사설립의 효력에 미치는 영향 ···········96
제4 위장납입에 대한 책임 ···························96
1. 발기인의 책임 · 96
2. 이사의 책임 · 97
CONTENTS
7 ?
3. 납입금보관은행의 책임 · 97
제3관 발기인의 책임 ·····································97
제1 자본충실책임 ·········································97
1. 의 의 · 97
2. 내 용 · 97
3. 성 질 · 98
4. 책임의 추궁 · 98
제2 회사에 대한 손해배상책임 ····················98
1. 의 의 · 98
2. 성 질 · 98
3. 책임의 추궁 · 98
제3 제3자에 대한 손해배상책임 ··················99
1. 의 의 · 99
2. 성 질 · 99
제4 회사불성립시의 책임 ·····························99
1. 의 의 · 99
2. 내 용 · 99
3. 성 질 · 99
제4관 기타 관계자의 책임 ····························99
1. 이사와 감사의 책임 · 99
2. 검사인 등의 책임 · 100
3. 유사발기인의 책임 · 100
연│습│문│제 ············································101
제3장 주식과 주주 / 115
제1절 주식과 주주의 개관 ························115
제1관 주 식 ·················································115
제1 주식의 개념 ·········································115
1. 의 의 · 115
2. 분 류 · 115
3. 주식의 불가분성 · 116
제2 주식의 분할 ·········································116
1. 의 의 · 116
2. 기 능 · 117
3. 절 차 · 117
4. 효 과 · 118
제2관 주 주 ·················································118
제1 주주의 개념 ·········································118
1. 실질주주와 형식주주 · 118
2. 타인명의의 주식인수 · 118
3. 주식의 공유 · 119
제2 주주의 지위 (주주권) ·························119
1. 주주권의 분류 · 119
2. 주주평등의 원칙 · 121
제3관 주식의 종류 (종류주식) ····················122
제1 총 설 ···················································122
1. 종류주식의 개념 · 122
2. 종류주식의 발행 · 122
3. 종류주식의 지위 · 122
제2 이익배당 또는 잔여재산분배에 관한
종류주식 ·············································123
제3 의결권의 제한에 관한 종류주식 ········123
1. 의 의 · 123
2. 규 제 · 124
3. 주주권의 내용 · 124
4. 총회에서의 정족수 계산 · 124
5. 예외적인 의결권 허용 · 125
제4 상환종류주식 ·······································125
1. 개 념 · 125
2. 발 행 · 125
3. 상환의 절차 · 125
4. 상환의 효과 · 126
제5 전환종류주식 ·······································127
1. 개 념 · 127
2. 발 행 · 127
3. 전환의 절차 · 127
4. 전환의 효과 · 128
제2절 주권과 주주명부 ······························129
제1관 주 권 ·················································129
제1 주권의 개념 ·········································129
제2 주권의 발행시기 ··································130
1. 주권발행의무 · 130
2. 주권발행금지 · 130
제3 주권의 효력발생시기 ··························130
제4 주권에 대한 제권판결 ·························131
1. 취 지 · 131
2. 재권판결의 효력 · 131
제5 주권의 불소지제도 ······························131
1. 취 지 · 131
세무사 商法新講
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2. 불소지신고의 절차 · 132
3. 불소지신고의 효력 · 132
4. 주권발행·반환청구 · 132
제6 주식을 비롯한 상법상 권리의
전자등록제도 ······································133
1. 전자등록의 개념 · 133
2. 전자등록의 효력 · 133
3. 기타 상법상 권리의 전자등록 · 133
제2관 주주명부와 명의개서 ························134
제1 개 관 ···················································134
제2 명의개서의 절차 ··································135
1. 당사자 · 135
2. 청구방법 · 135
3. 보 론 (명의개서대리인) · 136
제3 명의개서의 효력 ··································136
1. 대항력 · 137
2. 추정력 · 137
3. 면책력 · 137
제4 주주명부의 폐쇄와 기준일 ·················138
1. 의 의 · 138
2. 주주명부의 폐쇄 · 138
3. 기준일 · 139
제5 명의개서미필주주의 지위 ···················139
[一] 권리행사의 허용 가부 ·······················139
1. 문제의 소재 · 139
2. 학 설 · 139
3. 판 례 · 139
[二] 명의개서의 부당거절에 대한 구제 ···140
1. 개 념 · 140
2. 일반적인 구제수단 · 140
3. 직접적인 구제수단 · 141
제3절 주식의 양도와 제한 ························141
제1관 주식의 양도에 관한 원칙 ·················141
1. 주식양도자유의 원칙 · 141
2. 주식의 양도방법 · 141
제2관 주식양도의 제한 ·······························142
제1 권리주의 양도금지 ······························142
1. 개 념 · 142
2. 양도의 효력 · 142
제2 주권발행전 주식양도의 제한 ··············143
1. 취 지 · 143
2. 예 외 · 143
3. 제한규정의 위반 · 143
4. 예외규정에 따른 양도 · 144
제3 자기주식의 취득제한 ··························145
[一] 총 설 ··················································145
1. 자기주식취득의 문제점 · 145
2. 상법의 태도 · 145
[二] 배당가능이익에 의한 자기주식취득 ··145
1. 취 지 · 145
2. 요 건 · 145
3. 절 차 · 146
4. 제한의 기준 (회사의 명의와 계산에
의한 취득) · 146
[三] 특정목적에 의한 자기주식취득 ·········147
[四] 위법한 자기주식취득 ·························147
1. 위법사유 · 147
2. 위법한 취득의 효과 · 148
[五] 적용범위 ···············································148
1. 신주의 인수 · 148
2. 주식의 질취 · 148
3. 주식형 사채의 취득 · 149
[六] 적법하게 취득한 자기주식에 관련된
문제 ·················································149
1. 자기주식의 지위 · 149
2. 회사의 조치 · 149
제4 자회사에 의한 모회사주식의 취득제한150
1. 취 지 · 150
2. 제한의 예외 · 150
3. 위반의 효과 · 151
4. 모회사주식의 지위 · 151
제5 정관규정에 의한 주식양도의 제한 ·····151
1. 취 지 · 151
2. 내 용 · 151
3. 양도의 절차 · 153
4. 승인거부의 효과 · 153
제3관 주식의 강제매수제도 ························154
1. 개 념 · 154
2. 지배주주의 매도청구권 · 154
3. 소수주주의 매수청구권 · 156
제4절 주식에 관한 그 밖의 문제 ··············157
CONTENTS
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제1관 주식매수선택권 ·································157
제1 서 설 ···················································157
1. 의 의 · 157
2. 유형과 정산 · 157
제2 주식매수선택권의 부여 ·······················158
1. 부여요건 · 158
2. 부여절차 · 158
제3 주식매수선택권의 행사 ·······················159
1. 행사절차 · 159
2. 행사효과 · 159
제4 주식매수선택권의 이전과 상실 ··········160
1. 주식매수선택권의 이전 · 160
2. 주식매수선택권의 상실 · 160
제5 상장회사에 대한 특례 ·························161
1. 대상자의 확대 · 161
2. 총량의 확대와 절차의 완화 · 161
제2관 주식의 담보 ······································161
제1 주식의 입질 ·········································161
[一] 서 설 ··················································161
[二] 질권의 설정방법 ································162
1. 약식질 · 162
2. 등록질 · 162
[三] 질권의 효력 ·······································162
1. 민법상 질권의 일반적 효력 · 162
2. 등록질과 약식질에 공통된 효력 · 162
3. 약식질의 효력범위에 관한 문제 · 163
제2 주식의 양도담보 ··································164
1. 개 념 · 164
2. 설정방법 · 164
연│습│문│제 ············································165
제4장 주식회사의 기관 (상) / 194
제1절 주주총회 ··········································194
제1관 주주총회의 권한 ·······························194
1. 주주총회의 결의사항 · 194
2. 법률상 이사회권한을 정관에 의해
총회권한으로 변경할 수 있는지 여부 195
제2관 주주총회의 소집 ·······························195
1. 소집의 결정 · 195
2. 소집시기와 소집장소 · 196
3. 소집의 통지 · 196
4. 총회의 연기·속행 및 철회 · 198
제3관 주주제안권 ········································198
1. 의 의 · 198
2. 내 용 · 199
3. 행 사 · 199
4. 효 과 · 200
제4관 의결권 ···············································201
제1 의결권의 제한 ·····································201
1. 의결권이 제한되는 종류주식 · 201
2. 자기주식과 상호보유주식 · 201
3. 특별이해관계인의 소유주식 · 204
4. 감사선임결의에서의 제한 · 205
제2 의결권의 대리행사 ······························206
[一] 대리인의 자격제한의 가부 ················207
[二] 포괄적 수권의 가부 ···························207
[三] 대리권을 증명하는 서면(위임장) ······207
1. 위임장의 제출 · 207
2. 위임장의 원본 요부 · 208
제3 서면에 의한 의결권의 행사
(서면투표) ··········································208
1. 취 지 · 208
2. 절 차 · 208
3. 효 과 · 208
제4 의결권의 불통일행사 ··························209
1. 취 지 · 209
2. 절 차 · 209
3. 효 과 · 209
제5 전자적 방법에 의한 의결권의 행사
(전자투표) ··········································210
1. 개 념 · 210
2. 절 차 · 210
3. 서면에 의한 의결권 행사와의 관계 · 210
제5관 의사와 결의 ······································211
1. 의 사 · 211
2. 결 의 · 212
제5관의1 영업양도의 특별결의 ··················213
1. 서 설 · 213
2. 판 례 · 213
세무사 商法新講
? 10
3. 간이영업양도 · 214
제6관 결의반대주주의 주식매수청구권 ······214
제1 개 념 ···················································214
제2 요 건 ···················································215
1. 주식매수청구권이 인정되는 경우 · 215
2. 주주의 반대의사의 표시 · 215
3. 청구권자의 자격 · 215
제3 행 사 ···················································216
1. 주주의 매수청구 · 216
2. 회사의 매수 · 216
3. 매수가액의 결정 · 216
4. 매수주식의 처리 · 217
제3 보 론 (간이구조조정에 반대하는
경우) · 217
제7관 종류주주총회 ·····································217
제1 개 념 ···················································217
제2 결의를 요하는 사항 ····························218
1. 상법의 규정 · 218
2. 손해의 개념 · 218
제3 운 영 ···················································218
제4 결의의 흠결 ·········································218
제8관 주주총회 결의의 하자 ······················219
제1 결의취소의 소 ·····································219
1. 소의 원인 · 219
2. 소의 당사자 · 221
3. 제소기간 · 222
4. 소의 절차 · 222
5. 판결의 효력 · 223
6. 소의 성질 · 223
제2 결의무효확인의 소 ······························223
1. 소의 원인 · 223
2. 소의 당사자 · 224
3. 제소기간 · 225
4. 소의 절차 · 225
5. 판결의 효력 · 226
6. 소의 성질 · 226
제3 결의부존재확인의 소 ··························226
1. 소의 원인 · 226
2. 기 타 · 227
제4 부당결의취소·변경의 소 ···················227
1. 소의 원인 · 227
2. 기 타 · 227
연│습│문│제 ············································228
제5장 주식회사의 기관 (하) / 247
제2절 이사회와 대표이사 ··························247
제1관 이 사 ·················································247
제1 개 관 ···················································247
1. 선 임 · 247
1-2. 사외이사 · 249
2. 직무집행정지와 직무대행자선임의
가처분 · 250
3. 종 임 · 252
4. 등 기 · 254
5. 권 한 · 255
6. 보 수 · 255
제2 집중투표제 ···········································257
1. 서 설 · 257
2. 절 차 · 258
3. 효 과 · 258
4. 정관에 의한 집중투표의 배제 · 258
5. 상장회사에 대한 특례 · 259
제2관 이사회 ···············································259
1. 의 의 · 259
2. 소 집 · 260
3. 권 한 · 260
4. 결 의 · 262
5. 이사회내의 위원회 · 264
제3관 대표이사 ············································265
제1 개 관 ···················································265
1. 의 의 · 265
2. 선임과 종임 · 265
3. 권 한 · 267
제2 공동대표이사 ·······································267
1. 개 념 · 267
2. 선 정 · 267
3. 적용범위의 문제 · 268
4. 대표권 위임의 가부 · 268
5. 단독대표행위를 한 경우 제3자의 보호268
제3 위법한 대표행위 ··································269
CONTENTS
11 ?
[一] 서 설 ··················································269
[二] 대표행위의 형식 ································270
[三] 대표권의 내부적 제한 ·······················270
1. 대표권의 불가제한성 (획일성) · 270
2. 제3자 보호의 요건 · 270
[四] 이사회 또는 주주총회 결의 없는
(전단적) 대표행위의 효력 ··············271
1. 문제의 소재 · 271
2. 일반론 · 271
3. 구체적 검토 · 271
[五] 대표권남용 ·········································273
제4 표현대표이사 ·······································273
[一] 의 의 ····················································273
[二] 적용요건 ·············································274
1. 외관의 존재 · 274
2. 외관의 부여 · 274
3. 외관의 신뢰 · 275
[三] 적용효과 ·············································276
[四] 적용범위 ·············································276
1. 권한 내의 행위 · 276
2. 소송행위 · 276
3. 불법행위 · 277
4. 공동대표이사 · 277
5. 무권대행방식의 경우 · 277
제4관 이사의 의무 ······································277
제1 선관의무와 충실의무 ··························277
1. 개 념 · 277
제2 경업피지의무 ·······································278
1. 서 설 · 278
2. 내 용 · 278
3. 의무위반의 효과 · 278
제3 사업기회유용금지의무 ·························279
1. 개 념 · 279
2. 승 인 · 279
3. 위 반 · 279
제4 자기거래금지의무
(이사 등과 회사의 거래제한) ············280
1. 서 설 · 280
2. 대상자의 범위 · 280
3. 자기거래의 유형 · 281
4. 이사회의 승인 · 282
5. 이사회승인 없는 자기거래의 효과 · 283
제5 보고의무 ··············································284
제6 감시의무 ··············································284
1. 의 의 · 284
2. 대표이사와 업무담당이사의 감시의무 · 285
3. 평이사의 능동적 감시의무 · 285
제7 비밀유지의무 ·······································286
제5관 이사의 책임 ······································287
제1 회사에 대한 손해배상책임 ·················287
1. 서 설 · 287
2. 책임의 원인 · 287
3. 책임의 부담자 · 289
4. 책임의 범위 · 289
5. 책임의 소멸 · 290
제2 제3자에 대한 손해배상책임 ···············291
1. 취 지 · 291
2. 법적 성질 · 291
3. 책임의 원인 · 291
4. 제3자의 범위 · 292
5. 책임의 부담자 · 293
6. 보 론 (대표이사·이사 및 피용자의
책임 비교) · 293
제3 업무집행관여자의 책임 ·······················293
1. 취 지 · 293
2. 업무집행관여자의 유형 · 294
3. 책임의 내용 · 294
제4 자본충실책임 (인수담보책임) ·············295
1. 책임의 원인 · 295
2. 책임의 성질 · 295
3. 이사의 손해배상책임과의 관계 · 295
제6관 이사에 대한 주주의 직접감독 ··········296
제1 위법행위유지청구권 ····························296
1. 의 의 · 296
2. 당사자 · 296
3. 절 차 · 296
4. 효 과 · 297
제2 대표소송 ··············································297
1. 개 념 · 297
2. 당사자 · 298
3. 요 건 · 298
4. 절 차 · 299
세무사 商法新講
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5. 판결의 효력 · 300
6. 보 론 (다중대표소송) · 300
제7관 집행임원제도 ·····································302
1. 서 설 · 302
2. 선 임 · 302
3. 권 한 · 302
4. 의 무 · 303
5. 책 임 · 304
6. 종 임 · 304
제3절 감사와 감사위원회 ··························305
제1관 감 사 ·················································305
1. 의 의 · 305
2. 감사의 선임과 종임 · 305
3. 감사의 권한 · 307
4. 감사의 의무 · 309
5. 감사의 책임 · 309
제2관 감사위원회 ········································310
1. 개 념 · 310
2. 설치와 구성 · 311
3. 운 영 · 311
4. 권 한 · 312
5. 의무와 책임 · 312
제3관 상장회사에 대한 특례 ······················312
1. 모든 상장회사에 적용되는 규정 · 312
2. 대규모상장회사의 감사위원회에
관한 규정 · 313
3. 상근감사에 관한 규정 · 314
연│습│문│제 ············································317
제6장 주식회사의 그 밖의 제도 / 352
제1절 자본금의 증감 ···································352
제1관 자본금의 증가 ···································352
제1 총 설 ···················································352
1. 자본금의 의의 · 352
2. 신주발행의 유형 · 352
제2 신주발행절차의 개관 ··························353
1. 주식발행사항의 결정 · 353
2. 배정기준일의 공고 · 354
3. 배정기준일의 도래 · 354
4. 신주인수권자에 대한 청약의 최고 · 355
5. 신주인수권증서의 발행 · 355
6. 신주의 청약 · 356
7. 신주의 배정 · 357
8. 인수가액의 납입 · 357
9. 신주의 효력발생 · 359
10. 신주발행의 변경등기 · 359
제3 주주의 신주인수권 ······························359
[一] 신주인수권의 개념 ·····························359
1. 의 의 · 359
2. 주주의 신주인수권의 중요성 · 360
[二] 주주의 신주인수권의 제한 ················360
1. 정관에 의한 제한 · 360
2. 법률에 의한 제한 · 360
[三] 주주의 신주인수권에
그 밖의 문제들 ·································361
1. 현물출자와 주주의 신주인수권 · 361
2. 주주의 신주인수권의 양도 · 361
3. 주주의 신주인수권의 침해에
대한 구제수단 · 362
제4 제3자의 신주인수권 ····························362
1. 서 설 · 362
2. 부여의 요건 · 362
3. 침해에 대한 구제 · 363
제5 위법·불공정한 신주발행에
대한 조치 ···········································363
[一] 신주발행유지청구권 ···························363
1. 의 의 · 363
2. 요 건 · 363
3. 당사자 · 364
4. 절 차 · 364
5. 보 론 (위법행위유지청구권과의 비교) 364
[二] 통모인수인의 책임 ·····························364
1. 취 지 · 364
2. 요 건 · 364
3. 효 과 · 365
4. 책임의 추궁 · 365
5. 적용범위 (주주배정의 경우) · 365
[三] 신주발행무효의 소 ·····························366
1. 서 설 · 366
2. 소의 성질 · 366
3. 소의 원인 · 366
CONTENTS
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4. 소의 당사자와 제소기간 및 절차 · 368
5. 판결의 효력 · 368
제2관 자본금의 감소 ···································369
1. 서 설 · 369
2. 방 법 · 369
3. 절 차 · 369
4. 효력발생 · 371
5. 자본금 감소의 무효 (감자무효의 소) · 371
제2절 정관의 변경과 회사의 계산 및
사채 ················································ 372
제1관 정관의 변경 ······································372
1. 개 념 · 372
2. 절 차 · 373
3. 효 력 · 373
4. 정관변경의 대상 및 한계 · 373
제2관 회사의 계산 ······································374
제1 회사의 계산절차 ··································374
1. 재무제표 등의 작성과 이사회의 승인 · 374
2. 재무제표 등의 감사(監査) · 374
3. 재무제표 등의 비치·공시 · 375
4. 재무제표 등의 승인·공고 · 375
제2 준비금의 적립 ·····································376
1. 법정준비금 · 376
1.-2 법정준비금의 감액 · 377
2. 임의준비금 · 377
제3 준비금의 자본금 전입 ·························377
1. 서 설 · 377
2. 절 차 · 378
3. 효 과 · 378
4. 자본금 전입의 하자 · 378
제3관 이익배당 ············································379
제1 이익배당 (금전배당) ···························379
1. 의 의 · 379
2. 요 건 · 379
3. 절 차 · 379
4. 방 법 · 380
5. 위법배당의 효과 · 381
6. 보 론 (주주에 의한 배당강제의 가부) 382
제2 주식배당 ··············································383
1. 개 념 · 383
2. 요 건 · 383
3. 절 차 · 384
4. 효 과 · 384
5. 위법한 주식배당 · 385
제3 중간배당 ··············································385
1. 의 의 · 385
2. 요 건 · 385
3. 절 차 · 386
4. 위법한 중간배당의 효과 · 387
제4 현물배당 ··············································387
1. 개 념 · 387
2. 요건 및 절차 · 387
3. 주주의 보호 · 388
제4관 회사의 계산에 관한 그 밖의 문제 ···388
제1 주주의 경영감독 ··································388
1. 재무제표열람권 · 388
2. 회계장부열람권 · 388
3. 검사인의 선임 · 390
제2 회사의 이익공여금지 ··························391
1. 취 지 · 391
2. 금지의 내용 · 391
3. 공여의 효과 · 391
제5관 사 채 ·················································392
제1 총 설 ···················································392
1. 사채의 의의 · 392
2. 주식과 사채의 비교 · 392
제2 사채의 발행 (모집) ·····························393
1. 발행방법 · 393
1.-2 보 론 (간접발행에서의 수탁회사의
지위) · 394
2. 발행절차 · 394
제3 채권증서 ··············································396
1. 의 의 · 396
2. 발 행 · 396
3. 전 환 · 396
4. 사채의 전자등록 · 396
제4 사채의 관리 ·········································396
1. 사채원부 · 396
2. 사채관리회사 · 397
3. 사채권자집회 · 398
제5 사채의 양도와 이자지급 및 상환 ·······401
1. 양 도 · 401
2. 이자지급 · 402
세무사 商法新講
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3. 상 환 · 402
제6 특수한 사채 ·········································403
[一] 전환사채 ·············································403
1. 개 념 · 403
2. 발 행 · 403
3. 전환권의 행사 · 404
4. 위법·불공정한 발행에 대한 조치 · 405
[二] 신주인수권부사채 ······························406
1. 개 념 · 406
2. 발 행 · 407
3. 신주인수권부사채의 양도 · 408
4. 신주인수권의 행사 · 408
5. 위법·불공정한 발행에 대한 조치 · 410
연│습│문│제 ············································411
제7장 그 밖의 회사 / 443
제1절 합명회사 ··········································443
제1관 설 립 ·················································443
1. 설립절차 · 443
2. 설립의 하자 · 444
제2관 내부관계 ············································444
1. 출 자 · 444
2. 업무집행 · 445
3. 손익분배 · 446
4. 지 분 · 446
제3관 외부관계 ············································447
1. 회사대표 · 447
2. 사원의 책임 · 448
제4관 사원의 변동 ······································449
1. 입 사 · 449
2. 퇴 사 · 449
제2절 합자회사 ··········································450
제1관 설 립 ·················································451
제2관 내부관계 ············································451
1. 출 자 · 451
2. 업무집행 · 451
3. 손익분배 · 452
4. 지 분 · 452
제3관 외부관계 ············································453
1. 회사대표 · 453
2. 사원의 책임 · 453
제4관 사원의 변동 ······································454
제3절 유한회사 ··········································455
제1관 설 립 ·················································455
1. 유한회사 설립절차의 특징 · 455
2. 설립절차의 개관 · 455
3. 설립의 하자 · 456
4. 설립관여자의 책임 · 456
제2관 사원의 지위 ······································456
1. 사원의 권리 · 456
2. 사원의 의무와 책임 · 457
3. 지 분 · 458
제3관 기 관 ·················································458
1. 사원총회 · 458
2. 이 사 · 460
3. 감 사 · 461
4. 보 론 (주식회사 규정의 준용) · 461
제4관 회사의 계산 ······································461
제5관 정관의 변경 (자본금의 증감) ···········462
1. 자본금의 증가 · 462
1.-2 보 론 (주식회사와의 비교) · 463
2. 자본금의 감소 · 463
제4절 유한책임회사 ···································464
제1관 설 립 ·················································464
1. 설립절차 · 464
2. 설립의 하자 · 464
제2관 내부관계 ············································465
1. 출 자 · 465
2. 업무집행 · 465
3. 회 계 · 466
4. 지 분 · 467
제3관 외부관계 ············································467
1. 회사대표 · 467
2. 사원의 책임 · 468
제4관 사원의 변동 ······································468
1. 입 사 · 468
2. 퇴 사 · 468
연│습│문│제 ············································470
CONTENTS
15 ?
?부 록 / 483
민법용어해설 ················································485
도표정리자료 모음 ·······································489
참고문헌 및 약어 ·········································491