생명보험회사의 계약자배당에 대한 법적 고찰

In 2006, as a few life insurance corporate indicate the ideas of Initial Public Offering, IPO and the stock list of their selves, the problem of the IPO and the stock list reappear in the stage, again. Kyobo life Insurance Corproate has proceeded in the direct stock promotion plan and Shinhan, Miraeasset, Kumho Life Insurance Corporate etc. achieved at their goal through the indirect stock list, already. Depending on these phenomena, the relevant government ministry is appeared in the positive attitude and the ministry makes up the T/F team for the solution to the above the stock list in the life insurance corporate. As mentioned above, I think that the corporate earns a lot of the benefits in case of the life insurance corporate listed as the stock of the corporate. And as the above result, the contractors of the life insurance corporate previously listed demand their dividend at the their remainder of the corporate. On the other hand, the life insurance corporate assert that the marginal profit of the listed corporate is the shareholder’s portion. The reason is that the shareholder is the owner of the life insurance corporate. In the consideration of the position between the contractors and the corporate, the above problems can not be solved easily, Therefore, in these thesis, I will examine at the following problems. Firstly, I will inspect the foreign cases related the IPO and the stock list and the characters of the our life insurance corporate. Secondly, in the case of the life insurance corporate pay a dividend, I will inspect at the basis on the dividend and the contained content when the corporate pay the dividend. Lastly, I will inspect the solution of the several problem of the IPO and stock list in our life insurance corporate. Consequently, I think that our country’s life insurance corporate must be contained the secret reserve fund related the estimate of the surplus fund for the contractors’ dividend. Also, we must be made the transparent disclosure about the estimated method.