기업범죄와 경영진의 형사책임

Until now big companies like Samsung, Hyundai, SK and Doosan have done a great role in economic development in Korea. But, the crimes such as embezzlement, malpractice, accounting fraud, raising of secret fund etc. of these companies are not punished thoroughly not to constrict corporate management activities. Today law observance in companies is thought to be a first goal in corporate management. However, big companies that are criminally prosecuted represent only the tip of a very large iceberg of corporate wrongdoing. Especially, the top executives including CEO and major directors have not been punished completely due to many reasons. The reasons are inappropriateness of the laws on companies illegal activities, difficulties in investigating corporate crimes and insufficiency of effective criminal sanctionsThis papers reviews many theories on the criminal liability of top executives of corporate crimes such as representative liability clause, the principal offender behind main offender theory, conspiracy offender theory and supervision liability theory etc.