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¿¬¹æ Áõ±Ç¹ý(Federal Securities Law)°ú ´ë¸®±Ç(Agency)¿¡ °üÇÑ ³»¿ëÀÌ´Ù. ȸ»ç¸¦ ¼³¸³ÇÏ°í ÇÊ¿äÇÑ ÀÚº»(Capital)À» È®º¸Çϱâ À§Çؼ´Â ÁÖ½Ä(Shares)°ú ä±Ç(Bonds) µî Áõ±ÇÀ» ¹ßÇàÇÏ´Â °ÍÀÌ ÀϹÝÀûÀÎ ¹æ¹ýÀÌ´Ù. ´ë¸®±ÇÀº ȸ»çÀÇ °í¿ëÁÖ¿Í °í¿ëÀÎ °£ÀÇ Ã¥ÀÓ ºÎ´ã¿¡ ´ëÇÑ ±âº»ÀûÀÎ ¹ýÀû ÀÌ·ÐÀ̶ó°í ÇÒ ¼ö ÀÖ´Ù.
¸ñÂ÷
Á¦8Àå ¿¬¹æ Áõ±Ç¹ý(Federal Securities Law)
1. ¿¬¹æ Áõ±Ç¹ýÀÇ Á¦Á¤ ¸ñÀû(Purpose)
* ¹ÌÇÕÁß±¹ ¹ý·ÉÁý(USC)ÀÇ ¿¬¹æ Áõ±Ç °ü·Ã ¹ý¾Èµé
[1] ¿¬¹æ Áõ±Ç¹ýÀÇ Çå¹ýÀû ±Ù°Å
[2] Áõ±Ç(Securities)ÀÇ Á¤ÀÇ
2. ¿¬¹æ Áõ±Ç°Å·¡À§¿øȸ(SEC)ÀÇ ¼³¸³
[1] SEC ¼³¸³ ¸ñÀû
* SECÀÇ ¿ªÇÒ
[2] SECÀÇ ¿¬¹æ Áõ±Ç¹ý ÁýÇà(Enforcement)
* Á¶»ç±Ç(Investigation)
* ÇàÁ¤ ½ÉÆÇ(Administrative Proceeding)À» ÅëÇÑ ÁýÇà
* ¿¬¹æ ¹ý¿ø(Federal Court)À» ÅëÇÑ ÁýÇà
[4] Blue Sky Law
3. 1933³â ¿¬¹æ Áõ±Ç¹ý(Securities Act of 1933)
[1] Á¦Á¤ ¸ñÀû
* Á¤º¸(Information)ÀÇ Á¦°ø
* µî·Ï(Registration) Àǹ«
* µî·Ï Àǹ«ÀÚ(Registration Party)
a. Áõ±Ç ¹ßÇàÀÎ(Issuer)
b. ÁÖ°£»ç(Underwriter)
c. Áõ±Ç °Å·¡ÀÎ(Dealer)
[2] µî·Ï ½Åû¼(Registration Statement)
* ÅõÀÚ Á¦¾È¼(Prospectus)
*** MD&A(Management¡¯s Discussion and Analysis)
* °ü·Ã Á¤º¸(Information)
a. ÀÏ¹Ý »çÇ×(General Information)
b. À繫Á¦Ç¥(Financial Statement)
c. Áõ±Ç ¹ßÇà(Offering of Securities) °ü·Ã »çÇ×
d. ±âŸ »çÇ×
[3] µî·Ï ½Åû¼ÀÇ ¼öÁ¤(Revising of Registration Statement)
[4] ¼·ù ÀÛ¼º ±âÁØ(Standard)
* FASB(Financial Accounting Standards Board)
* GAAP(Generally Accepted Accounting Principles)
[5] µî·Ï ½Åû¼(Registration Statement) Á¦Ãâ ¹× È¸»çÀÇ È°µ¿
* µî·Ï ½Åû¼ Á¦Ãâ ÀÌÀü(Before filing Registration Statement)
* µî·Ï Çã°¡ ÀÌÀü(Before Effective Date)
[6] µî·Ï Àǹ«ÀÇ ¸éÁ¦(Exemptions)
* µî·Ï ¸éÁ¦ Áõ±Ç(Exempted Securities)
* µî·Ï ¸éÁ¦ °Å·¡(Exempted Transactions)
* Regulation A Exemption
* Regulation D Exemption
a. ¹ÌÈ ¹é¸¸ ºÒ ÀÌÇÏÀÎ °æ¿ì(17 CFR 230.504)
b. ¹ÌÈ ¿À¹é¸¸ ºÒ ÀÌÇÏÀÎ °æ¿ì(17 CFR 230.505)
c. ¹ßÇà ±Ý¾×¿¡ Á¦ÇÑÀÌ ¾ø´Â °æ¿ì(17 CFR 230.506)
[7] 1933³â ¿¬¹æ Áõ±Ç¹ý¿¡ ÀÇÇÑ ¹ýÀû Ã¥ÀÓ(Liabilities under 33 Securities Act)
* À߸øµÈ »ç½ÇÀÇ Áø¼ú(Misstatement) ¹× Áß¿äÇÑ »ç½ÇÀÇ ´©¶ô(Omission)
* ¹æ¾î(Defense)
* ¼ÕÇØ ¹è»ó¾×(Damage Amount)ÀÇ »êÁ¤
* ¹«Çã°¡ ÁÖ½Ä(Unregistered Securities)ÀÇ °Å·¡
* °íÀÇÀûÀÎ Çൿ(Willful Act)
4. 1934³â ¿¬¹æ Áõ±Ç°Å·¡¹ý(Securities Exchange Act of 1934)
[1] Á¦Á¤ ¸ñÀû(Purpose)
[2] Áõ±Ç °Å·¡¼Ò(National Securities Exchange)
* New York Stock Exchange (NYSE)
* Association of Securities Dealers Automated Quotation (NASDAQ)
[2] Áõ±Ç °Å·¡¸¦ À§ÇÑ µî·Ï(Registration for Securities Exchange)
* Áõ±Ç °Å·¡ µî·ÏÀ» À§ÇÑ SEC º¸°í »çÇ×(15 U.S. Code ¡× 78l(b))
* µî·Ï ¸éÁ¦(Exemption) Áõ±Ç(15 U.S. Code ¡× 78l(g))
[3] Á¤±âÀû º¸°íÀÇ Àǹ«(Periodic Reporting Requirement)
* Form 10K
* Form 10Q
* 5% ÀÌ»ó ÁÖ½Ä(Stock)ÀÇ Ãëµæ
*** 5% ÀÌ»ó ÁÖ½Ä Ãëµæ ½Ã SEC º¸°í »çÇ×
* 5% ÀÌ»ó ÁÖ½Ä °ø°³ ¸Å¼ö(Tender Offer)
* ´ëÁÖÁÖ µî ÁÖ¿ä ÁöºÐ ÇöȲ º¸°í(Ownership Reporting)
* À§ÀÓ ÅõÇ¥ ¿äû(Proxy Solicitation)
[4] Rule 10b-5
* Àǵµ(Intent) ÀÔÁõÀÇ Çʿ伺
*** ÇÇÇØÀÚÀÇ ÀÔÁõ Àǹ«(Burden of Proof)
* Rule 10b-5 À§¹Ý¿¡ ´ëÇÑ Ã¥ÀÓ(Liabilities)
[5] ³»ºÎÀÚ °Å·¡(Insider Trading)
* ³»ºÎÀÚ(Insider)
* ³»ºÎÀÚ °Å·¡(Insider Trading)ÀÇ Á¤ÀÇ(Definition)
* ³»ºÎÀÚÀÇ Àǹ«(Duty)
* ´Ü±â °Å·¡(Short Swing)
* ³»ºÎÀÚ °Å·¡¿¡ ´ëÇÑ Ã¥ÀÓ(Liabilities)
a. ¹ú±Ý(Civil Penalty)ÀÇ ºÎ°ú
b. ¼ÕÇØ º¸»ó ¼Ò¼Û(Damages)
c. Çü»ç ó¹ú(Criminal Penalties)
5. Sarbanes-Oxley Act(2002)
[1] Á¦Á¤ ¹è°æ(Background)
[2] ÁÖ¿ä ¸ñÀû(Purpose)
* ³»ºÎ °¨½Ã(Internal Control)ÀÇ °È
* »ç±â ÇàÀ§(Corporate Fraud)¿¡ ´ëÇÑ Ã³¹ú °È
* ³»ºÎ °í¹ßÀÚ¿¡ ´ëÇÑ º¸È£(Whistleblower Protection) Á¦°ø
[3] Public Company Accounting Oversight Board(PCAOB)ÀÇ ¼³¸³
* PCAOBÀÇ ¿ªÇÒ(Duty)
* PCAOB µî·Ï(Registration)
a. Application for Registration
b. µ¿ÀǼ(Consent)
c. Á¤±â º¸°í¼(Periodic Report)
* °¨»ç ±âÁØ(Auditing Standard)ÀÇ °È
*** °¨»ç ÀÚ·á(Audit Works)ÀÇ º¸°ü Çʿ伺
* PCAOBÀÇ Â¡°è(Sanction by PCAOB) Á¶Ä¡µé
[4] °¨»çÀÎÀÇ µ¶¸³¼º(Auditor Independence)
*** ȸ°è °¨»ç¸¦ ¸ÃÀº °øÀΠȸ°è¹ýÀÎÀÌ Á¦°øÇÒ ¼ö ¾ø´Â ¼ºñ½º(Prohibited Service)
* °¨»ç Ã¥ÀÓÀÚÀÇ ±³Ã¼(Rotation)
* °¨»ç À§¿øȸ(Audit Committee)¿¡ ´ëÇÑ º¸°í
* ÀÌÇØ °ü°èÀÇ »óÃæ(Conflict of Interest)
[5] ȸ»ç Àǹ«(Corporate Responsibility) °È
* Á¤±â º¸°í¼(Periodic Report)ÀÇ ÀÛ¼º ¿ä°Ç °È
* ±âŸ º¸°í »çÇ×ÀÇ °È
a. ³»ºÎ °¨½Ã(Internal Control)¿¡ ´ëÇÑ Æò°¡(Assessment)
b. À±¸® ±ÔÁ¤(Code of Ethics)
c. °¨»ç À§¿øȸ(Audit Committee)
* ½Ç½Ã°£ Á¤º¸ °ø°³(Real Time Disclosure)
* °¨»ç À§¿øȸ(Audit Committee)ÀÇ ¼³¸³
* °æ¿µÁøÀÇ »ç½Ç È®Àμ(Certification)
*** È®Àμ(Certification)¿¡ Æ÷ÇԵǴ »çÇ×
* °¨»ç ¾÷¹«¿¡ ´ëÇÑ ºÎ´çÇÑ °£¼·(Improper Influence) ¹èÁ¦
* º¸³Ê½º(Bonus)¿Í ÀÌÀÍ(Profit)ÀÇ ¸ô¼ö(Forfeiture)
* ³»ºÎÀÚ °Å·¡(Insider Trade)ÀÇ ±ÝÁö
*** Blackout Period
* ȸ»ç °æ¿µÁø(Executive)¿¡ ´ëÇÑ »çÀû ´ëÃâ(Personal Loan)ÀÇ ±ÝÁö
Á¦9Àå ´ë¸®±Ç(Agency)
1. ´ë¸®±Ç(Agency)°ú ºñÁö´Ï½º °ü·Ã ¹ý
* ºñÁö´Ï½º °ü·Ã ÁÖ¿ä ´ë¸® °ü°è
[1] Restatement of Agency
[2] À§ÀÓÀå(Power of Attorney)
2. ´ë¸®±ÇÀÇ ¼º¸³
[1] ´ë¸®ÀÎ(Agent)ÀÇ Á¾·ù
* Uniform Power of Attorney Act
[2] ´ë¸®±Ç »ý¼º(Creation of Agency)À» À§ÇÑ Á¶°Ç
a. ¹ýÀû ´É·Â(Legal Capacity)
b. ¼¸é µ¿ÀǼ(Written Agreement)
c. ´ë°¡(Consideration)
[3] ´ë¸®±ÇÀÇ Á¾·á(Termination)
3. ´ë¸®ÀÎÀÇ Àǹ«(Duty of Agent)
[1] ÇÕ¸®ÀûÀÎ(Reasonable) ÁÖÀÇÀÇ Àǹ«(Duty to Care)
[2] À§ÀÓÀÎÀÇ ÇÕ¸®ÀûÀÎ Áö½Ã(Instruction)¿¡ µû¸¦ Àǹ«(Duty to Obey)
[3] Ã漺ÀÇ Àǹ«(Duty of Loyalty)
[4] ´ë¸®ÀÎ(Agent)ÀÇ Àǹ« ºÒÀÌÇà¿¡ ´ëÇÑ À§ÀÓÀÎ(Principal)À» À§ÇÑ º¸»ó(Damages)
[5] À§ÀÓÀÎ(Principal)ÀÇ Àǹ« ºÒÀÌÇà¿¡ ´ëÇÑ ´ë¸®ÀÎÀ» À§ÇÑ º¸»ó(Damages)
4. ´ë¸®ÀÎÀÌ ÀúÁö¸¥ ºÒ¹ý ÇàÀ§(Tort)¿¡ ´ëÇÑ À§ÀÓÀÎÀÇ Ã¥ÀÓ
[1] »ç¿ëÀÚ Ã¥ÀÓ(Respondeat Superior)
* ´ë¸® Ã¥ÀÓ(Vicarious Liability)°ú ¼ÕÇØ ¹è»ó ¼Ò¼Û
[2] ºÒ¹ý ÇàÀ§¿¡¼ ´ë¸®±Ç °ü°è(Principal-Agent Relationship)ÀÇ ¼º¸³ À¯¹«
[3] ´ë¸®±ÇÀÇ ¾÷¹« ¹üÀ§(Scope of Agency)
* ¾÷¹« ¼³¸í(Description)
* ½Ã°£°ú Àå¼Ò(Time and Place)
*** Frolic and Detour
[4] µ¶¸³µÈ ÇÏû¾÷ü(Independent Contractor)¿ÍÀÇ °ü°è
* Estoppel
* Sub-Agent
[5] ÀǵµÀûÀÎ ºÒ¹ý ÇàÀ§(Intentional Tort)
* Assault¿Í Battery
* ´ë¸®ÀÎÀÇ ¹üÁË ÇàÀ§(Illegal Act)
5. ´ë¸®ÀÎÀÌ ¸ÎÀº °è¾à(Contract)¿¡ ´ëÇÑ À§ÀÓÀÎÀÇ Ã¥ÀÓ
[1] ¿©·¯ °¡Áö À¯ÇüÀÇ °è¾à°ú ´ë¸®ÀÎ °ü°è
* ⸳ ¹ß±âÀÎ(Incorporator or Promotor)
* ÆÄÆ®³Ê½Ê(Partnership)
* ¿¬¹æ ÆÄ»ê¹ý(Federal Bankruptcy Law)
[2] À§ÀÓÀο¡ ÀÇÇÑ °è¾àÀÇ ½ÂÀÎ(Authorization)
a. ½ÇÁ¦ÀûÀÌ°í ¸í½ÃÀûÀÎ ½ÂÀÎ(Actual Express Authority)
*** »ç±â ¹æÁö¹ý(Statute of Fraud)ÀÇ Àû¿ë
b. ½ÇÁ¦ÀûÀÌ°í ¹¬½ÃÀûÀÎ ½ÂÀÎ(Actual Implied Authority)
*** ÀÏ»óÀûÀÎ ¾÷¹«(Ordinary Course of Business)
c. ½ÇÁ¦ÀûÀÎ ½ÂÀÎÀÇ Á¾·á(Termination of Actual Authority)
*** ¹ý¿¡ ÀÇÇÑ(Operation of Law) ´ë¸®±ÇÀÇ Á¾·á
d. ¸í¹éÇÑ ½ÂÀÎ(Apparent Authority)
*** Secret Limitation of Authority
[3] ÃßÈÄ ½ÂÀÎ(Ratification)
[4] ´ë¸®ÀÎÀÇ °è¾à¿¡ ´ëÇÑ ¹ýÀû Ã¥ÀÓ(Legal Liability)
* À§ÀÓÀΰú ´ë¸®ÀÎÀÇ ¹ýÀû Ã¥ÀÓ °ü°è(Legal Liability and its Relationship)
[5] ´ë¸®ÀÎÀÌ ¸ÎÀº °è¾à¿¡ ´ëÇÑ Á¦3ÀÚÀÇ ¹ýÀû Ã¥ÀÓ
Âü°í ¹®Çå
1933³â ¿¬¹æ Áõ±Ç¹ý (¿µ¹® ¹ßÃéÆÇ)
º»¹®Áß¿¡¼
¹Ì±¹ ·Î½ºÄðÀÇ °ÀÇ´Â ¹Ì±¹¿¡¼ ´ëÇÐÀ» Á¹¾÷ÇÑ ÇлýÀ» ´ë»óÀ¸·Î Çϱ⠶§¹®¿¡ ¹ý·ü¿¡ ´ëÇÑ ±âº»ÀûÀÎ »çÇ×Àº ¾î´À Á¤µµ ¾Ë°í ÀÖ´Ù´Â °¡Á¤ ÇÏ¿¡ °ÀǸ¦ ÇÑ´Ù. ¹Ì±¹ ·Î½ºÄð 1Çг⠶§¿¡´Â ±âÃÊ °ú¸ñµéµµ ½Å°æ ½á¾ß ÇÏÁö¸¸ ¹ýÁ¶ÀÎÀ¸·Î¼ ÀÐ°í ¾²´Â ¹ý°ú ÆÇ·Ê(Case)¸¦ ã´Â ¸®¼Ä¡¿¡ ¸¹Àº ³ë·ÂÀ» ±â¿ï¿©¾ß ÇÑ´Ù. ±×·±µ¥ º»ÀÎÀÇ °æ¿ì¿¡´Â ´º¿å¿¡ ÀÖ´Â ¹ý¿øÀÇ À̸§Á¶Â÷ »ý¼ÒÇÏ¿© °í»ýÀ» Çß´ø ±â¾ïÀÌ ³´Ù. Çѱ¹¿¡ ¿Í¼ ÀÏÀ» ÇÏ´Ù º¸¸é ¹Ì±¹ ¹ýÀÇ ±âº» ³»¿ëµéÀ» ¼ÒÅëÇÏ°í ¼³¸íÇÏ¸é¼ ±ÍÁßÇÑ ½Ã°£À» ¸¹ÀÌ »©¾Ñ±â°Ô µÇ´Â °æ¿ì°¡ ´Ù¹Ý»ç¿´´Ù. ±×·¡¼ ÀϹÝÀÎÀÌ ÀÐÀ»¸¸ÇÑ Ã¥ ÇÑ ±ÇÀÌ ¾øÀ»±î ÇÏ´Â »ý°¢À» ÇÏ´ø Â÷¿¡ ¸¶Ä§ ±âȸ°¡ ÀÖ¾î ÇÑ¾ç ´ëÇб³¿¡¼ ¹Ì±¹ ¹ý¿¡ ´ëÇÑ °ÀǸ¦ ÇÏ°Ô µÇ¾ú´Ù. ±×°£ÀÇ °æÇèÀ» Âü°í·Î Çؼ ½Ç¹«¿¡ µµ¿òÀÌ µÇµµ·Ï ±âÃÊÀûÀÎ ¼öÁØ¿¡¼ °ÀǸ¦ ÇÏ¿´´Âµ¥ ¸¹Àº Çлýµé·ÎºÎÅÍ ÁÁÀº ¹ÝÀÀÀ» ¾ò¾î ÀÌ·¸°Ô °ÀÇ ³»¿ëÀ» Åä´ë·Î Ã¥À» ÃâÆÇÇÏ°Ô µÇ¾ú´Ù.
Çѱ¹¿¡¼´Â ¹ýÇÐÀü¹®´ëÇпø(·Î½ºÄð)À̳ª ¹ýÇдëÇÐ(ÇкÎ)¿¡ ¹Ì±¹ Çü¹ý(Criminal Law)À̳ª ¹Ì±¹ »ó¹ý (Commercial Law) µîÀÇ °ú¸ñµéÀÌ °³¼³µÇ¾î ÀÖ´Â °æ¿ìµµ ÀÖ°í, ÀÏ¹Ý ÇкΠ±³¾ç °ú¸ñÀ¸·Î´Â ¹Ì±¹ ¹ý ÀÔ¹®(Introduction to American Law) °°Àº °ÀÇ°¡ °³¼³µÇ¾î ÀÖ´Ù. ¹Ì±¹ ¹ý ÀÔ¹® °úÁ¤¿¡¼´Â ÁÖ·Î ¿µ¹Ì¹ý(Anglo-American Law)°ú ¿ì¸® ³ª¶ó°¡ ä¿ëÇÏ°í ÀÖ´Â ´ë·ú¹ý(Continental Law)¿¡ ´ëÇÑ Â÷ÀÌÁ¡°ú ¹è°æ, ¿ª»çºÎÅÍ ¼³¸íÇϱ⠸¶·ÃÀÌ´Ù. ÀÌ Ã¥Àº ÀÏ¹Ý Çлýµé°ú µ¶ÀÚµéÀ» À§ÇØ ÀÌ·ÐÀûÀÎ ÁÖÁ¦´Â µÇµµ·Ï ¹èÁ¦ÇÏ¸é¼ °¡º±°í ½¬¿î ³»¿ëºÎÅÍ ½ÃÀÛÇÏ¿´´Ù.
º»ÀÎÀÌ ´ëÇп¡¼ °ÀÇÇÑ °ú¸ñÀº ¹Ì±¹ °è¾à¹ý(American Contract Law)¿´´Ù. ¹Ì±¹ °è¾à¹ýÀ» Çлýµé¿¡°Ô °¡¸£Ä¡·Á°í ÁغñÇÏ·Á´Ù º¸´Ï ÇлýµéÀÌ °ÀÇ ½Ã°£¿¡ ¾ó¸¶³ª ¸·¸·ÇÒ±î ÇÏ´Â »ý°¢ÀÌ µé¾ú´Ù. ±×·¡¼ °è¾à¹ý¿¡ µé¾î°¡±â Àü¿¡ Çлýµé¿¡°Ô ¹Ì±¹ ¿¬¹æ »ç¹ýÁ¦µµ(Federal Court System)¿¡ ´ëÇØ °£·«È÷ ¼Ò°³ÇÏ¿´´Ù ¸·»ó ¹Ì±¹ »ç¹ý Á¦µµ¸¦ °³°üÇÏ·Á´Ù º¸´Ï º»ÀÎ ½º½º·Îµµ ¹«Ã´ °íÅ뽺·¯¿î Áغñ °úÁ¤À» °ÅÃÄ¾ß Çß´Ù. Á¦1ÀåÀÇ ¹Ì±¹ »ç¹ý Á¦µµ ¼Ò°³´Â ÁÖ·Î º»ÀÎÀÇ °ÀÇ ³ëÆ®¸¦ À§ÁÖ·Î Á¤¸®ÇÏ¿´°í ¶Ç Á÷Á¢ ¹Ì±¹ Çå¹ýÀ» ÀοëÇÏ¸é¼ ±× Àǹ̸¦ µû¶ó°¡·Á ÇÏ¿´´Ù. ±×·¯³ª ¹Ì±¹ ¿¬¹æ Çå¹ýÀ» ÀüüÀûÀ¸·Î »ìÆ캸´Â °ÍÀº ¾Æ´Ï°í ´ÜÁö µÞÀå¿¡ ³ª¿Ã ºñÁö´Ï½º °ü·Ã ¹ýµéÀ» ½±°Ô ÀÌÇØÇϱâ À§ÇÑ ´Ü°è·Î¼ ¹Ì±¹ ¿¬¹æ »ç¹ýÁ¦µµÀÇ ÇÊ¿äÇÑ ³»¿ë¸¸ Ãß·Á º¸¾Ò´Ù.
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