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Title Page
Copyright
Foreword / Chan Jin Kim
Contents
Contributors 13
CHAPTER ONE : Introduction to Korean Law 14
Traditional Korean Society and Law / Byoung Ho Park 16
I. Issues Raised 16
II. The Relationship between the Reception of Foreign Law and the Traditional Law 18
III. Family 24
IV. Legal Capacity 35
V. Property Ownership 40
VI. Conclusion 45
Western Law in a Traditional Society Korea / Dai-Kwon Choi 47
I. Introduction 47
II. Universalism vs. Particularism 50
III. Impersonal vs. Personal Relationships 64
IV. Competition vs. Cooperation 67
V. Individual vs. Collective Responsibility 70
VI. Conflict vs. Harmony 73
VII. Concluding Remarks 75
Judicial Organization in Korea / Woong Shik Shin 78
I. Basic Structure 78
II. Supreme Court 79
III. High Court 89
IV. District Court 97
V. Family Court 112
VI. Judicial Training and Research Institute 118
Jurisdiction in Korean Conflict of Laws / Kong-Woong Choe 121
I. Introduction 121
II. Jurisdiction Distinguished from Related Concepts 128
III. American Rules of Jurisdiction 131
IV. Korean Rules of Jurisdiction 138
V. Conclusion 150
CHAPTER TWO : Doing Business in Korea 152
Legal Aspects of Private Foreign Investment in Korea / Chan Jin Kim 154
I. Foreign Investment Law 154
II. Status of Direct Foreign Investment 161
III. Law and Policies 171
IV. Direct Foreign Investment 184
V. Foreign Capital Loan Contract 203
VI. Laws Affecting Investment Activities 214
VII. Conclusion 216
Legal Forms of Doing Business in Korea / Young-Moo Kim ; Joel A. Silverman 218
I. Introduction 218
II. Business Forms of Doing Business in Korea 219
III. Governmental Authorizations 230
IV. Taxation 235
V. Other Relevant Korean Laws or Regulation, etc. 242
VI. Other Relevant Agreement 246
Foreign Exchange Controls in Korea and Their Impact upon International Commercial Transactions / Tae Hee Lee ; William H. Callaway, Jr. 259
I. Introduction 259
II. Overview 260
III. Applicability of Foreign Exchange Controls to International Commercial Transactions 264
IV. Restrictions on the Possession and the Export and Import of Foreign Exchange 266
V. Restrictions and Prohibitions on Transactions Involving Foreign Exchange 271
VI. Restrictions and Prohibitions Applicable to Specific Forms of International Commercial Transactions 275
VII. Consequences of Noncompliance with the Foreign Exchange Controls 282
VIII. Conclusion 283
Chattel Security in Korea / Young Moo Kim ; Thomas H. McGowan 285
I. Introduction 287
II. Overview 288
III. Description of Chattel Security 291
IV. Mortgages-General Discussion 292
V. Special Mortgage Acts 297
VI. The Pledge 304
VII. Yangdo Tambo Security 307
VIII. Evaluation & Recommendations 310
IX. Conclusion 312
CHAPTER THREE : Corporation Law 314
To Form a Stock Corporation in Korea / Hyun Yoo 316
I. Introduction 316
II. Preincorporation Problems 328
III. Drafting of Corporate Papers 348
IV. Capitalization of Corporations 366
V. Registration of Incorporation 382
VI. Defective Incorporation 384
A Comparative Study of American and Korean Corporate Reorganization Law / Ihlpyo Hong 390
I. Introduction 390
II. Background of the Korean Corporate Reorganization Act 392
III. Overview of the Korean Reorganization Act 396
IV. Comparison 408
V. Some Problems in the Korean Reorganization Act and Recommendations for Reform 436
A Brief Survey of Korean Corporate Liquidation & Bankruptcy Law / Young Moo Kim ; Chang Rok Woo 442
I. Introduction 442
II. Dissolution upon the Resolution of a General Meeting of Shareholders 443
III. Bankruptcy 448
CHAPTER FOUR : Tax Law 460
Value Added Tax / Tai Ro Lee 462
I. Introduction 462
II. Taxpayer 464
III. Registration 465
IV. Taxable Transactions 466
V. Time of Transaction 470
VI. Place of Supply 471
VII. Exemption 472
VIII. Issuance of Invoices 477
IX. The Base of Value Added Tax 479
X. Rate of the Tax 480
XI. Special Taxation of Small businesses 481
XII. Tax Amount 482
XIII. Taxable Period 484
Taxation of Foreign Investment and Trade: The Need for Harmonization / Hoil Yoon 486
I. Introduction 486
II. Impact of Differences in Tax Laws of Individual Countries-Double Taxation and Tax Avoidance 487
III. Transfer Pricing 492
IV. Incentives and Disincentives and Tax Neutrality 494
V. Tax Administration, Information and Enforcement 505
VI. Conclusion 508
Taxation of Personal Compensation / Tai Ro Lee 511
I. Introduction 511
II. Topical Analyses 514
III. Deductions 528
IV. In Closing 529
CHAPTER FIVE : Securities Exchange Regulation 530
Open Corporation / Eui Jae Kim 532
I. Introduction 532
II. Definition of Open Corporation 533
III. Incentives and Privileges 535
IV. Designation of Open Corporation 538
V. Procedures of Going Public of Corporations 542
Regulations of Disclosure and Insider Trading in Korea: A Comparative Analysis / Young Moo Shin 553
I. Introduction: Equality of Bargaining 553
II. Disclosure of Information 557
III. Insider Trading: Short-Swing Profits 563
IV. An Urgent Need for Enactment of a New Fraud Rule 576
V. Conclusion 583
The Regulation of Proxy Solicitation in Korea: A Comparative Analysis / Young Moo Shin 585
I. Introduction 585
II. Statutory Proxy Rules 588
III. Enforcement of the Proxy Rules 597
IV. Conclusion 608
Regulation of Takeover Bids / Young Moo Shin 609
I. Introduction: Strong Implications to Discourage Potential Shift in Corporate Control 609
II. Restriction on Increase in Shareholding and the Ownership Reporting Requirement 612
III. Tender Offers 621
IV. Conclusion 645
CHAPTER SIX: Industrial Property, Environmental Protection and Arbitration 646
A Memorandum on the Korean Industrial Property Rights / Soo Kil Chang 648
Preface 648
PATENT ACT 659
I. Right to Patent 659
II. Application for Patent 662
III. Request for Examination, Early Publication, Examination, Public Notice and Decision to Grant 666
IV. Patent Right 670
V. License 675
VI. Protection of a Patent 677
VII. Trials 678
VIII. The Miscellaneous 681
TRADEMARK ACT 681
I. General Provisions 681
II. Requirements for Registration of a Trademark 684
III. Application for a Trademark Registration 687
IV. Examination, Public Notice and Determination for Registration 692
V. Trademark Right 695
VI. License 699
VII. Protection of a Trademark 701
VIII. Trials 703
The Role of Technology in Economic Development: The Korean Case / Chan Jin Kim 706
I. Introduction 706
II. Strategy for Technology Development 709
III. Policy on Self-Sufficiency in Technology 711
IV. Transfer of Technology 717
V. Concluding Remarks 722
Legal Aspects of Environmental Protection in Korea / Yeon-Chang Koo 723
I. Introduction 724
II. Basic Laws and Institutions 734
III. Methods of Implementation 748
IV. Protection of Natural Environment 774
V. Compensation for Environmental Damage 778
VI. Conclusion 785
Commercial Arbitration in Korea with Special Reference to the UNCITRAL Rules / Song Kun Liew 788
I. Introduction 788
II. Legislative Characteristics 790
III. Law and Regulation on Commercial Arbitration 792
IV. Concluding Remarks 811
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