본고는 독일의 주식법, 몬탄공동결정법, 몬탄공동결정법보충법, 공동결정법 또는 1/3의사결정참가법이 규율하고 있는 감독이사회와 노동이사를 통한 공동결정의 실현 양상과 그 수용가능성을 검토한 글이다. 위와 같은 법률에 따르면, 경영 감독기관인 감독이사회는 지분소유자측대표자와 근로자측대표자로 구성되는데, 기본적으로 회사의 규모에 따라, 근로자측대표자가 지분소유자측대표자와 동수(同數)로 구성되거나 감독이사회 총구성원의 1/3을 차지하도록 구성된다. 또한 몬탄공동결정법, 몬탄공동결정법보충법, 공동결정법에 따르면 인사문제와 사회적 사항을 소관직무로 전담하는 노동이사 1명이 선임되어 다른 이사들과 동등한 지위에서 경영이사회에서 업무집행을 한다.
위와 같은 독일식 이사회에서의 공동결정제를 수용하기 위해서는, 이에 관한 로드맵을 성안 후 국민의 대의기관인 국회에서 이를 법안 형태로 통과시킬 필요가 있을 것이다. 또한 이러한 로드맵에 따라, 독일식 노동이사 1명을 ‘시장형 공기업’에서 우선 제한적으로 도입한 다음, 그 도입 효과를 몇 년간 면밀히 분석한 후 사업연도 말 현재의 자산총액이 2조 원 이상인 상장회사로 이를 확대시킬 필요가 있다. 이러한 과정을 거쳐 노동이사가 우리 회사법에 따른 회사 시스템과 전반적으로 상용(相容)이 가능한 것으로 평가할 수 있다면, 노동이사를 도입한 기업에 한하여, 독일식 감독이사회를 도입하고, 감독이사회 총구성원의 1/3은 근로자측대표자로 선임하며, 또 여기서 그 근로자측대표자가 해당 기업의 종업원들의 민주적 의사가 반영되는 선거로 선출하도록 선거제도를 설계하는 것이 중요하다.
이러한 독일식 공동결정제의 수용의 이론적 기초는 이해관계자주의와 이와 상통하는 독일의 기업자체이론이 될 것이다.
This paper argues the implementation aspect and acceptability of German Corporate Codetermination through the supervisory board(Aufsichtsrat) and labor director regulated by 「Stock Corporation Act」, 「the Act on the Co-determination by Employees in the Supervisory Boards and Management Boards of Mining Enterprises and Enterprises in the Iron and Steel Producing Industry」(MontanMitbestG), 「the Employee Co-determination Act」(Mitbestimmungsgesetz), and 「the Act Supplementing the Act on the Co-determination by Employees in the Supervisory Boards and Management Boards of Mining Enterprises and Enterprises in the Iron and Steel Producing Industry」(MontanMitbestErgG)(hereinafter ‘Acts on German Corporate Codetermination’). According to Acts on German Corporate Codetermination, the supervisory board is composed of members representing the stockholders and members representing the employees. Basically, depending on the size of the company, members representing the employees is appointed either equal to members representing the stockholders or one third of the supervisory board.
In addition, according to the latter three Acts mentioned above, a labor director who is in charge of the field of work and social affairs is appointed as a member of the management board and performs management of business at the management board on an equal footing with the other member of the management board.
In order to accept German System of Corporate Codetermination as above, it will be necessary to draft a roadmap for this and then to pass it in the form of a bill in the National Assembly, the representative body of the people. In addition, according to this roadmap, first it will be necessary to German Labor Director to be introduced on a limited basis in ‘market-type public enterprises’, and then, after closely analyzing the effect of the introduction for several years, it will be necessary to German Labor Director to be introduced to listed companies with total assets of more than KRW 2 trillion as of the end of the fiscal year. If, through this process, it can be assessed that German Labor Director is generally compatible with the company system under the Korean Company Act, German Supervisory Board can be introduced only for companies that have introduced German Labor Director, and one third of the supervisory board at such companies will be appointed as members representing the employees. Moreover, it is important here to design an election system so that members representing the employees are elected through elections that reflect the democratic will of employees of the company in question.
The theoretical basis for the acceptance of this German Corporate Codetermination will be stakeholderism and German theory of the “enterprise as such”(die Lehre vom Unternehmen an sich), which is similar to this.