미국의 실효적 기업 컴플라이언스 운영 유인정책과 국내 시사점

In the event of illegal acts such as cartels and accounting fraud, corporations are subject to civil, criminal, and administrative actions, and must bear enormous tangible or intangible damages such as consumer damage and corporate image damage. Regulatory agencies are also investing enormous resources to investigate or prosecute corporate crimes and intensifying criminal punishment, but corporate crimes are becoming more advanced, intelligent, high-teched, and diversified. Accordingly, corporations are at tempting to prevent illegal acts in advance by operating self-regulation or self-policing systems to block or minimize the possibility of civil and criminal legal risks, and tangible or intangible damage. The establishment and operation of such a system by a corporation is called corporate compliance. In the U.S, each corporation has been actively participating in compliance and risk management since the 1960s. In particular, after the Enron incident in the early 2000s and the bankruptcy of Lehman Brothers during the global financial crisis in September 2008, it has been showing an attitude to further strengthen it. The U.S. government is actively attracting CP operations by giving corporations that operate effective compliance various incentives such as considering CP even at the charging stage. In addition, DOJ prosecutors are required to check the actual contents when evaluating corporate compliance in accordance with ‘Evaluation of Corporate Compliance Programs’. Therefore, Corporations should also operate more effective and dynamic CP for prevention and post-risk management. And the government needs to diversify and substantiate various incentives by referring to the U.S. compliance incentive policy and DOJ’s policy changes in order to activate and improve the compliance operation of domestic corporations.