초록 열기/닫기 버튼
상호저축은행은 서민과 중소기업을 위한 금융기관이라고 할 수 있다. 상호저축은행의 본래의 명칭은 상호신용금고였는데, 1990년대 말의 외환위기 이후 상호저축은행으로 그 명칭이 변경되었다. 최근 상호저축은행의 부실화가 큰 사회문제가 되고 있는데, 그 부실의 원인은 경제적 원인, 규제완화의 부작용, 경영진의 문제 등에서 찾을 수 있다. 그 중에서도 특히 문제가 심각했던 것은 대주주의 경영권 남용과 경영진의 불법행위였다고 할 수 있다. 상호저축은행의 부실경영과 관련하여 첫째, 상호저축은행의 이사는 선관주의의무의 내용으로 감시의무와 내부통제의무를 부담하고 있는데, 상대적으로 일반사업회사의 이사보다 더 고도의 주의의무를 부담하고 있다고 해석할 필요성이 있다고 본다. 둘째, 상호저축은행법상 상호저축은행의 이사는 예금채무에 대해 연대책임을 부담하고 있다는 점에서 일반사업회사의 이사보다도 더 엄격한 책임을 부담하고 있고, 나아가 금융기관인 은행의 이사의 경우와 비교해서도 더 엄격한 책임을 부담한다고 할 수 있다. 셋째, 상호저축은행 경영진의 부실대출과 관련된 형사책임의 경우 업무상 배임죄의 성립이 문제가 된다. 이러한 배임죄의 적용과 관련하여 상법상의 경영판단원칙의 적용을 통한 경영진의 형사책임의 면제가 논의될 수 있지만, 상호저축은행의 부실대출에 대한 검찰의 기소내용을 고려해 볼 때, 그러한 예는 극히 예외적인 경우에 한정될 것이라고 생각된다.
Mutual savings banks is a financial institution which is useful for ordinary people and small or medium sized business. Many mutual savings and finance companies failed in the process of restructuring financial institutions in the late 1990s and then the name of mutual savings and finance companies was converted into mutual savings bank in 2001. Again many mutual savings banks are in danger of failure in the late 2000s. Failure of mutual savings banks is caused by mismanagement, absence of prudential regulation, improper lending practices and problems of deregulation. For example, both several directors and large shareholders unlawfully and improperly made large loans, and most large loans turned out to be bad. In addition, they often violated the lending limit under the relevant laws. According to Article 382 of the Commercial Code of Korea, a corporate director has a duty of care, a duty to monitor and a duty of internal control. Like a corporate director, a director of the mutual savings bank has also a duty of care, a duty to monitor and a duty of internal control because the mutual savings bank is a business corporation. In this connection, a director of financial institutions including banks and mutual savings banks has a higher duty of care because financial institutions have public nature. The US courts have traditionally imposed higher standards of duty on bank directors than corporate directors, so the business judgment rule has also contracted in the banking cases. In addition, the Japanese courts have recently imposed a higher duty of care on a director of financial institutions. In reality, a director of the mutual savings bank is still held to a stricter liability than that of a corporate director in order to protect depositors under the Article 3 of 37 of the Mutual Savings Bank Act. Lastly, a director of the mutual savings bank should bear criminal liability because he failed to observe laws and regulations. In general, a director of the mutual savings bank is charged with misappropriation under both the Criminal Act and the Mutual Savings Bank Act because of charges of misappropriation of funds of the mutual savings bank. In conclusion, the court should strictly impose civil and criminal liability on a director of the mutual savings bank, so that prudential management of the mutual savings bank may be ensured.
키워드열기/닫기 버튼
mutual savings bank, a director of the mutual savings bank, a higher duty of care, liability of mutual savings bank director, business judgement rule, a duty of internal control, misappropriation
