Enforcement Decree of the Commercial Act

상법 시행령

Presidential Decree · 법무부 · English text effective 2026-07-01 · Korean current 2026-07-23

Articles

• PART I GENERAL PROVISIONS
• Article 1 Purpose
• Article 2 Scope of petty merchants
• Article 3 Preservation of documents by electronic information processing system
• PART II COMMERCIAL ACTIVITIES
• Article 4 Scope of lakes, rivers, ports, and bays
• PART III COMPANIES
• Article 5 Scope of financial statements of limited liability companies
• Article 6 Public announcement of companies by electronic means
• Article 7 Exemption of inspector's duties to investigate and report
• Article 8 Qualification for transfer agents
• Article 9 Methods for acquisition of own shares
• Article 10 Guidelines for acquisition of own shares
• Article 11 Electronic register of shareholders
• Article 12 Rejection of shareholders' proposals
• Article 13 Exercise of voting rights by electronic means
• Article 14 Exemption from investigation of investment in kind
• Article 15 Accounting principles
• Article 16 Scope of financial statements of stock companies
• Article 17 Contents of business reports
• Article 18 Extent of capital reserves to be set aside
• Article 19 Scope of unrealized profits
• Article 20 Issuance of corporate bonds
• Article 21 Issuance of participating bonds
• Article 22 Issuance of exchangeable bonds
• Article 23 Issuance of redeemable bonds
• Article 24 Issuance of derivative-linked bonds
• Article 25 Contents of bond subscription agreement form
• Article 26 Eligibility as bond administration companies
• Article 27 Special interests in bond issuing company
• Article 28 Reporting of dormant companies
• Article 29 Scope of application of special provisions concerning listed companies
• Article 30 Stock options
• Article 31 Public announcement of convocation of general meetings of shareholders
• Article 32 Companies subject to reduced requirements for exercise of minority shareholders' rights
• Article 33 Companies subject to special provisions concerning cumulative voting
• Article 34 Outside directors of listed companies
• Article 35 Transactions with interested persons including major shareholders
• Article 36 Full-time auditors
• Article 37 Audit committees
• Article 38 Restrictions on voting rights on appointment or dismissal of auditors
• Article 39 Scope of application of compliance guidelines and compliance officers
• Article 40 Compliance guidelines
• Article 41 Qualification criteria for compliance officers
• Article 42 Restrictions on duties of compliance officers
• Article 43 Scope of documents equivalent to balance sheets
• Article 44 Procedures for imposition and collection of administrative fines
• PART IV MARINE COMMERCE
• Article 45 Scope of ships excluded from application of provisions in part for marine commerce
• Article 46 Extent of navigable coastal areas
• PART V CARRIAGE BY AIR
• Article 47 Scope of ultra-light planes
• Article 48 Scope of aircraft excluded from application mutatis mutandis of provisions for carriage by air
• Article 49 Advance payments for aircraft accidents

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