• Title/Summary/Keyword: 법인중과

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국내기업, "M&A로 회사성장 기약"

  • Park, Yeong-Ju
    • 정보화사회
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    • s.183
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    • pp.13-15
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    • 2006
  • 증권예탁결제원이 지난해 12월 29일 밝힌 바에 따르면, 2005년 한해 유가증권시장법인과 코스닥시장법인들의 기업인수합병이 러시를 이룬 것으로 나타났다. 전년 84개에 비해 44.0% 증가한 121개사가 M&A를 완료하거나 진행중이라는 것. 특히, 코스닥시장법인의 기업인수합병이 전체 121개중 80개사로 유가증권시장법인 41개사의 2배 가까이 달했다. 이는 전년도 코스닥시장법인 47개사 대비 70% 증가한 수치다. 사유별로는 합병 62개사, 영업양.수도 26개사, 주식교환 33개사로 나타나 기업간 M&A에 있어서 영업양수도나 주식교환 보다는 합병을 선호하는 것으로 분석됐다.

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Legal Issues on the Association without Legal Personality (법인 아닌 사단의 법률관계)

  • So, Jae-Youl
    • The Journal of the Korea Contents Association
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    • v.12 no.5
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    • pp.188-198
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    • 2012
  • Church is one of organizations recognized not as corporation but as private association and therefore its identity and possession of properties must be confirmed by the general theories of the civil law in relation not to corporation but to private association. Different from corporation, the internal relations of private association is primarily regulated by the articles of association. When there is no article of association, ordinary resolution and provisions for incorporated association in the civil law are applied by inference. As for the debt of private association, all the members own it in a quasi-joint manner (article 275 and 278). For the last 50 years, the judicial precedents of the Supreme Court has permitted the partition of church for the Protestant church and ruled that the relationship of properties at the time of partition is the joint ownership by church members at the time of partition. This ruling is different from that of corporation and ordinary principles of law. However, a new judicial precedent (the Supreme Court, 2006. 4. 20, 2004다37775) prescribes that different from corporation, the partition of private association is not allowed. Thus, in order to settle the dispute of private association, the Supreme Court changes its traditional standpoint of allowing partition into denying it. This ruling seems to reflect the necessity of settling dispute above all.

A Study on the Factors Influencing the Ethical Climate of Appraisal Firms (감정평가법인 윤리풍토의 영향요인에 관한 연구)

  • Shin, Eun Jung;Yoo, Seon Jong
    • Korea Real Estate Review
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    • v.27 no.3
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    • pp.7-22
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    • 2017
  • Establishing greater reliability in property appraisal is critical because it promotes the public interest. Reliability is composed of competence and ethics. In particular, the ethics of property appraisal has individual and corporational aspects. This study aimed to evaluate how the ethical climate of a firm is affected by the scale of appraisal firms, thereby validating the effect of the 'Large Appraisal Firm System'. Hence, the ethical climate of appraisal firms, an indicator of inherent ethical value recognition, was investigated, divided into recognition of social responsibility and exclusion of self-interest. The study results showed that the ethical management systems of appraisal firms encourage the appraisers of such firms to be conscious of their social responsibility and to exclude self-interest in their work. The degree of such influence, however, differs according to the scale of appraisal firms. Based on these results, further research on the maintenance and operation of the ethical management systems of appraisal firms is required to enhance the reliability of property appraisal.

알기쉬운 세무상식-법인의 CEO가 알아야 할 세금

  • Korea Electrical Products Safety Association
    • Product Safety
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    • no.11 s.155
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    • pp.63-67
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    • 2006
  • 국세청은 최고 경영자가 기업경영에 도움이 될 수 있는 세법 및 세정집행 내용을 알기 쉽게 요약 · 정리하여 ‘최고경영자가 알아야 할 세무관리’책자를 지난 상반기에 발간하였다. 본지는 책자 내용 중 ‘법인의 CEO가 알아야 할 세금’부분을 발췌하여 게재하니 기업경영의 투명성과 정책 수립에 유용한 자료로 활용될 수 있기를 기대한다.

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