기업에 대한 형사책임귀속의 바람직한 방안

Countries solved the problem of corporate criminal liability by using vicarious liability and/or parallel punishment provision. And Korea declined corporation's crime ability to solve problems by parallel punishment provision according to traditional thought frame of natural person(individual) of criminal entity. Existing theories had problems and limitation because of not only importance of corporate crimes but also complexity of corporate organization to discuss not only identification theory(dependent model) but also organizational model(independent model) that enterprises(corporation) had criminal responsibility. This study was based on theory admitting of corporate criminal competence to be free from traditional thought frame of natural person of criminal entity and to accept new responsibility theory that enterprise should be responsible for the crime. The new responsibility principle required precise theory construction, and theoretical base and practical needs could solve not only criminal responsibility but also punishment against corporation by parallel punishment provision. New responsibility principle accepted not only identification theory but also organizational model's advantages to minimize current legal problems and to follow mixed (combined) model combining both theories and to legislate corporate criminal responsibility legal system that enacted special law to let enterprise have responsibility same as Austria and Germany did. The compliance program that financial institutions and some of enterprises adopted to be enterprise's scope of responsibility and standard should be used. The new system should elevate corporate transparency and law-abiding consciousness to let enterprises be good corporate citizen.