보험회사의 계열 공익재단 기부에 관한 법적 문제

Abstract

It is right and proper that we encourage the activity which bank, insurance company, and financial holding company donate to a public utility foundation as part of category of corporate social responsibility. However, If the capital of financial company is used to excessive expansion or risky investment, financial soundness and stability of financial company. Therefore, the Banking Act, the Insurance Business Act, and Financial Holding Companies Act prohibit from transferring assets without compensation to controlling shareholder. But, we have found out that it is an obstacle to financial companies' donation to a public utility foundation recently. Thus, I think that we have necessity to amend the above mentioned laws in the direction of reviving the spirit of law, i.e., prevention of being financial company's private depository and promotion the corporate social activity to contribute to public welfare. Consequently, I suggest that it is necessary to insert new phrase, “except for the purpose of public interests” to the existing laws and force a financial company to pass board of directors, and disclose and inform the facts of the Financial Supervisory Commission, And also, I suggest that we have to amend the above mentioned laws to reinforce the internal control standard for the financial company to report the present donation condition, current state of affairs, main drawback, and corrected mistakes etc., to board of directors, and to prepare(make provisions) for breach of internal control obligation duty.