비영리목적 재산출연의 법적 정당성과 이사의 책임요건

This study deals with the requirements for acknowledging the liability of directors in case of damages to the company due to non-profit purpose property contribution even though it does not fall under the purpose business according to the company's articles of incorporation. The issue is being discussed mainly based on the Kangwon Land incident in 2019. That is, ① what measures are necessary to ensure that such donations are legally appropriate or legitimized, unless the donations for non-profit purposes are made by misusing them as a means for the personal gain of the manager, and ② What are the requirements for holding the abstaining director accountable and the application criteria for the violation of duty in the case of abstaining from the expression of intention regarding the resolution of the board of directors in relation to the act of contributing property for non-profit purposes and the responsibility of directors, ③ The validity of limiting liability to a certain extent rather than all damages suffered by the company against directors who agreed to the resolution of the board of directors in question and the criteria for determining the scope of limitation were confirmed through the Kangwon Land case. This study aims to present the legal legitimacy of donations in the form of property contribution and the standards for acknowledging the responsibility of directors in accordance with the social demand that considers the company's social responsibility as an essential area.