미국과 우리나라의 기업범죄, 기업윤리와 컴플라이언스관련제도 비교

Despite Korean companies’ considerable amount of investment in their compliance related programs since implementation of the compliance systems in Korea, Korean regulatory authorities still recognize that corporate ethics and compliance levels are not effective enough to incentivize Korean companies to enhance their compliance level. It is true that the recent corporate crimes, which were not only deemed to be unethical but also have manipulated government affairs, have caused social costs and brought issues at the national level. However, voluntary corporate compliance programs can never exist without healthy public regulation. In order to enhance the effectiveness of the corporate compliance programs that protects corporate ethics and prevents corporate crimes in advance, the supervisory authority first needs to provide guidelines on corporate compliance in relation to the corporate crime, punishment and sentencing standards, and also should be able to apply reduction standard through a variety of approaches. In addition, it is necessary to present comprehensive guidelines for corporate crime and introduce organizations such as the Corporate Fraud Task Force in the United States and the Serious Fraud Office in the United States in order to secure the equity and sustainability of execution of the guidelines.