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Recently, Limited Partnership(LP) and Limited Liability Company(LLC) were introduced as new business organizations in Korean Commercial Law.
This article studies on the new types comparing U.S.
The legal structure of new LP is similar to the traditional type that has been adopted in Korean Commercial Law. Therefore, I explain the existing business organizations in this article.
LP has two types of partners, general partners and limited partners. There is a difference between the existing and new LP in that new LP is not a legal entity. I suggest that the existing is replaced by new LP.
I also think that the existing Limited Company is questionable whether it needs to continue, because Limited Company and LLC are similar in that they are both liability protection entities and closed companies for small business. Rather, LLC offer greater flexibility in ownership and ease of operation.
In the U.S, LLC is taxed based on the owners. This is a pass-through taxation. In addition, LLC can choose to be taxed as corporations, if this is advantageous to the company. In Korea, LLC is a company, therefore, is taxed at the corporate rate. I suggest that it is necessary to adopt pass-through taxation(partnership tax treatment) to enhance the utilization of Limited Liability Company.
I think that LP, LLC have many advantages. Determining the type of legal structure for a new business, entrepreneurs and small business owners may choose this if some legal issues resolved.
This article studies on the new types comparing U.S.
The legal structure of new LP is similar to the traditional type that has been adopted in Korean Commercial Law. Therefore, I explain the existing business organizations in this article.
LP has two types of partners, general partners and limited partners. There is a difference between the existing and new LP in that new LP is not a legal entity. I suggest that the existing is replaced by new LP.
I also think that the existing Limited Company is questionable whether it needs to continue, because Limited Company and LLC are similar in that they are both liability protection entities and closed companies for small business. Rather, LLC offer greater flexibility in ownership and ease of operation.
In the U.S, LLC is taxed based on the owners. This is a pass-through taxation. In addition, LLC can choose to be taxed as corporations, if this is advantageous to the company. In Korea, LLC is a company, therefore, is taxed at the corporate rate. I suggest that it is necessary to adopt pass-through taxation(partnership tax treatment) to enhance the utilization of Limited Liability Company.
I think that LP, LLC have many advantages. Determining the type of legal structure for a new business, entrepreneurs and small business owners may choose this if some legal issues resolved.
목차
Ⅰ. 머리말
Ⅱ. 합자조합에 관한 법적 검토
Ⅲ. 유한책임회사에 관한 법적 검토
Ⅳ. 동업과세의 특례 지원
Ⅴ. 맺는 말
참고문헌
〈Abstract〉
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대법원 1962. 12. 27. 선고 62다660 판결
당사자의 일방이 상대방의 영업을 위하여 출자를 하는 경우라 할지라도 그 영업에서 이익이 난 여부를 따지지 않고 상대방이 정기적으로 일정한 금액을 지급하기로 약정한 경우는 가령 이익이라는 명칭을 사용하였다 하더라도 익명조합약정이라 할 수 없다
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대법원 2000. 7. 7. 선고 98다44666 판결
이른바 `내적조합`이라는 일종의 특수한 조합으로 보기 위하여는 당사자의 내부관계에서는 조합관계가 있어야 할 것이고, 내부적인 조합관계가 있다고 하려면 서로 출자하여 공동사업을 경영할 것을 약정하여야 하며, 영리사업을 목적으로 하면서 당사자 중의 일부만이 이익을 분배받고 다른 자는 전혀 이익분배를 받지 않는 경우에는 조합관계(동업관계)라고 할
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