근로자 감사제도에 관한 연구 – 독일 공동결정법을 중심으로

The employee director system of Seoul and the outside director system recommended by workers of the amendment to the Commercial Law have modeled the employee auditor system under German law. In Germany there are four laws that regulate the employee auditor system. The Codetermination Law is applied to the corporation in which work more than 2,000 employees. In such corporations, half of the auditors should be employees’ representatives. To select employee auditors must be formed first an works electoral committee. The works electoral committee have to prepare immediately an list of electors. In the list of electors must be registered all employees with voting rights. Therefore, the works electoral committee announces a vote to determine whether to elect auditors by direct election or indirect election. In principle, a corporation with less 8,000 employees elect auditors by direct election and a corporation with more than 8,000 employees elect auditors indirectly. However, if more than 5% of all employees apply, another type of election can be selected. If more than 50% of all electorates vote and a majority of the voters agree, the type of election for which employees applied is adopted. Then the works electoral committee receives election proposal for the auditor candidates. Among the recommended auditor candidate, workers elect employee auditors by direct or indirect election.