의료계약의 입법화와 추정규정

Abstract

The bill to amend the almost all parts of the External Audit Act (“Act”) was passed by the National Assembly in September 2017 and will take effect in November 2018. The Act consists of regulations related to accounting and auditing. Regarding to accounting and auditing, therefore, the Act is a special law to the Commercial Code (“Code”). Although the purpose of the Act is different from that of the Code, some provisions of the Act are in conflict with those of the Code. This Study deals with the provisions which lack in integrity with the Code. For example, the right to inspect the account books and related documents is granted to the controlling company according to the Act and the right to demand the business report from the subsidiary company is conferred to the internal auditor of the controlling company according to the Code. As a result, the subsidiary company is burdened with its duty to comply with the request of its controlling company and the internal auditor of the controlling company. This kind of heavy burden laid on the subsidiary company implies that the Act does not pay much attention to the systematic harmonization with the Code. For the successful implementation of the Act, it is quite necessary to get rid of the conflict between the Act and the Code. It is expected to amend the Act or the Code in the future.