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<국문초록>

이 글은 삼성에버랜드사안의 사실관계의 특징과 그에 대한 법이론적, 법실무적 대응의 한계를 중심으로 재벌배임특권의 법과 정치를 분석한다. 모두 6개 장으로 구성된 이 글의 도입부분은 재벌배임특권을 재벌의 형사면책특권의 하나로 규정하고 그 배경으로 정치권력의 부패와 검찰권력의 부패를 꼽는다. 이어서 제2장에서는 에버랜드 사안을 기소장과 1, 2심 판결에서 드러난 사실관계를 중심으로 재구성한다. 제3장은 배임헐값발행의 법적 성격을 규명한다. 크게 통모불공정주식발행의 본질을 증여세 추징이 해법인 편법증여로 파악하는 세법적인 관점을 비판하고 발행회사 경영진의 배임범죄로 파악하는 형법적 관점을 옹호한다. 이어 제4장에서는 에버랜드 배임발행 사안에 대해 정치권과 검찰, 언론과 학계 등 책임 있는 당국과 여론주도층이 어떤 반응을 보였는지, 어떻게 침묵의 카르텔을 유지했는지 간략하게 서술한다. 이것을 공공연한 비밀과 특권의 위계, 그리고 경제우려가 작용한 결과로 설명하는 것이 제5장의 몫이다. 이상의 분석에 힘입어 재벌배임특권의 해소는 검찰부패와 정권부패의 동시척결에 의해서만 가능하다는 점을 역설하는 것이 결론이다.

주제어: 재벌, 배임특권, 삼성에버랜드, 증여의제, 통모불공정발행

<Abstract>

Law and Politics of Chaebol Privilege of Breaching Trust

Kwak, Nohyun

Professor, Korea National Open univ.

This paper analyzes the law and politics of Chaebols' overdue privilege of breaching fiduciary duties by highlighting the judicially confirmed criminal facts in the Samsung Everland case and unsatisfactory theoretical and practical responses by the relevant authorities such as the prosecution office as well as by legal academia and public commentators.

The first chapter defines the Chaebol privilege of breaching trust, as required of the position of controlling shareholders, as a matter of impunity, that is, a kind of criminal immunity enjoyed by Chaebols by virtue of their bribery of political power by slush funds and prosecution's subjugation to political power. It then pinpoints the continued presence of corrupt political power and corrupt prosecution as the background of Chaebols' de facto immunity from criminal charge.

Chapter II reconstructs the case of Samsung Everland in line with the facts revealed and confirmed by prosecution and courts, both district and appellate. The third chapter continues to define the legal essence of the Samsung Everland case in which Samsung Everland's top management issued the son and daughters of Samsung Group's Chair Lee Kun-hee as much as 62.5% of its total outstanding shares at an unbelievably predatory price in breach of their fiduciary duties.

Everland's new issue of CBs to Lee's son and daughters, persons in special relations, was the transfer of control without due compensation including a control premium. Chapter III rejects the conventional gift-tax approach and advocates the criminal law approach on the ground that according to the tax law approach the solution would be an imposition of evaded tax rather than placement of criminal charge against the top management and full restitution of unlawful gains by predatory beneficiaries and co-conspirers, that is, the beloved son and daughters of the Group chair.

Chapter IV briefly describes various actions or inactions taken against the monumental case involving the most powerful person in Korea by the political parties, prosecutions, regulatory agencies, courts, academia and public opinion leaders. It characterizes the Establishment's intentional avoidance of voicing against a deplorable case of the cartel of silence, which is then explained in Chapter V as a combined outcome of the social psychology of the ‘open secrets’ everybody knows, the personal psychology of the lesser privileged social strata aspiring more and higher privileges rather than more and perfecter justice, and the understandable concerns and fears, amplified to a highly disproportionate level by Chaebols and their bribed friends in government, media, academia, etc., about potential adverse economic consequences that might attend in the wake of correcting Chaebols' privileges and immunities, given their paramount position in the corporate Korea.

Based on the above analyses and arguments and by way of conclusion, the final chapter suggests that only effectively tackled with an iron-will by the united forces of clean government, independent prosecution, and vigilant corporate monitoring NGOs, the age of Robber Barons in Korea as analyzed in this paper would come to an end.

Key Words: Chaebol, Privilege of Breaching Trust, Samsung-Everland, Constructed Gift, Unfair Issuance of Shares under Conspiracy