상법 제622조를 포함한 회사편의 벌칙규정은 우리나라의 경영·경제 현실에서 우리 실정에 적합하게 발전시켜야 한다고 생각한다. 상법상 특별배임죄는 기업경영과 관련된 임원의 배임행위에 대한 규제 목적을 가지고 형법의 업무상배임죄와는 그 실체적 의미내용이 다르고 위법성의 본질이나 책임비난의 판단방법도 다르다고 파악하는 것이 타당하다고 보여 진다. 이러한 측면에서 상법 제622조를 회사 임원 등의 회사에 대한 배임행위에 대하여는 형법의 규정보다 우선 적용하기 위한 규정을 신설하는 입법적 접근방식이 필요하다고 보여 진다. 또한 형법의 업무상배임죄와 동일한 법정형을 상향조정하여 처벌을 강화할 필요가 있다고 본다. 이는 임원 등의 배임행위가 지니는 회사와 국민 경제에 미치는 악영향이 크다는 점에 기인한다. 더불어 경영판단원칙을 상법에 도입하는 방안으로 상법 제382조의3 이사의 충실의무 규정에 경영판단원칙을 함께 규정하는 방안을 제시한다. 상법 제382조의3을 이사의 충실의무 및 경영판단으로 제목을 변경하고 제2항을 신설하여 “이사는 회사의 이익을 위하여 충분한 정보를 바탕으로 합리적인 경영상의 판단을 하여야 한다.”는 규정을 삽입하는 방안을 생각할 수 있을 것이다. 이를 통해 상법에 경영판단원칙이 규정되게 되면 이사가 충분한 정보를 바탕으로 회사의 이익을 위하여 합리적인 경영상의 판단을 하였다면 임무위배가 아닌 것이 되므로 상법 제622조의 구성요건에 해당하지 않게 될 것이기 때문이다.
This study asserts that a series of penalty provisions relating to corporations in the Korean Commercial Code, including Article 622, should be amended in order to adequately reflect domestic circumstances of Korean business and economy. The Special Breach of Trust in the Commercial Code that aims to regulate the charges of corporate managers' breach of trust in corporate management is different from the Breach of Duty in the Criminal Code in terms of substantial meaning, the nature of illegality, and standards of judgement for the violation of duty. In this respect, this study argues that a legislative approach is necessary to add a new rule that Article 622 of the Commercial Code should be applied to the violation of managers' duty in corporations, prior to the provisions of the criminal code. Also, more strong punishments on the violation of managers' duty in corporations are needed than the statutory punishment of the criminal code. This is because managerial breach of trust has more harmful influence on corporations and national economy. This study suggests that the principle of rational business judgement should be added to Provision 3 of Article 382 : Duty Fulfillment Rule of Board Members. As a way to do this, existing Provision 3 of Article 382 : Duty Fulfillment Rule can be replaced with the new subtitle of Duty Fulfillment and Business Judgement of Board Members with the content that "Board members should make a rational business judgement on the basis of sufficient information for the profit of the corporation." If the business judgement rule were included in the Commercial Code, board members who make rational business judgement for the profit of the corporation would not be charged with the breach of trust because their acts don't constitute Article 622 of the Commercial Code.
This study asserts that a series of penalty provisions relating to corporations in the Korean Commercial Code, including Article 622, should be amended in order to adequately reflect domestic circumstances of Korean business and economy. The Special Breach of Trust in the Commercial Code that aims to regulate the charges of corporate managers' breach of trust in corporate management is different from the Breach of Duty in the Criminal Code in terms of substantial meaning, the nature of illegality, and standards of judgement for the violation of duty. In this respect, this study argues that a legislative approach is necessary to add a new rule that Article 622 of the Commercial Code should be applied to the violation of managers' duty in corporations, prior to the provisions of the criminal code. Also, more strong punishments on the violation of managers' duty in corporations are needed than the statutory punishment of the criminal code. This is because managerial breach of trust has more harmful influence on corporations and national economy. This study suggests that the principle of rational business judgement should be added to Provision 3 of Article 382 : Duty Fulfillment Rule of Board Members. As a way to do this, existing Provision 3 of Article 382 : Duty Fulfillment Rule can be replaced with the new subtitle of Duty Fulfillment and Business Judgement of Board Members with the content that "Board members should make a rational business judgement on the basis of sufficient information for the profit of the corporation." If the business judgement rule were included in the Commercial Code, board members who make rational business judgement for the profit of the corporation would not be charged with the breach of trust because their acts don't constitute Article 622 of the Commercial Code.
