KJC Korea
Journal Central

The disciplinary procedure against Certified Public Accountant(hereinafter ‘CPA’) is a very important system for enhancing accountingtransparency. This is because we could know what is allowed and what isnot in accounting and auditing. This article examines recent cases on the ruling precedents andadministrative trial. The independence of auditing cannot be maintainedeven with the least threats to independence. No certified public accountantshall be allowed to carry out functions relating to auditing or certifyingfinancial statements for any of the persons provided by CPA Act. Anycertified public accountant, who is contracted to perform the businessauditing or certifying the financial statement of any specific company shallbe prohibited from performing any of the business provided by CPA Actfor the relevant company during the contract term. Complying withAccounting Audit is very important in determining the reason fordisciplinary action. I would like to make a proposal to improve the disciplinary procedurefor the CPA Act. Disciplinary procedures and measures for accountingfirms and CPA must be governed by CPA Act. I think it isunconstitutional to be subject to criminal punishment for violating Article21 (2) of CPA Act. I think that the purpose of criminal punishment can besufficiently achieved as a disciplinary procedure in CPA Act. Under CPAAct, moreover, a person who has provided services of CPA during theperiod of suspension of practice referred to in Articles 48(displinary action)should be punished by imprisonment with labor for not more than oneyear or by a fine not exceeding ten million won.

Educational foundation is a special incorporated foundation whichestablishes and manages a private school. Board members of thefoundation forms a directorate. The requirements for appointing a boardmember of educational foundation are subject to various restrictions underthe Private School Act, and unlike incorporated foundation, theappointment of the board member should be approved by authority offices. If there is a special relationship between the chairperson of educationalfoundation and the head of private school, they cannot be appointed toeach other, but it is possible if two-thirds or more of the board membersconsented and the authority office approved. A board member of aeducational foundation can resign by expressing his or her intention toresign. The dismissal of the board member of educational foundation ispossible by the directorate decision on dismissal, and also by the authorityoffice’s cancellation of the approval of the board member’s appointment.

The previous DOJ’s Antitrust Division considered the ComplianceProgram(CP) to be a failed program if a company with pre-existing CPswas involved in a cartel. Therefore, the Antitrust Division refused to creditpre-existing compliance programs at the charging or sentencing phases ina criminal antitrust investigation. However, Starting in 2015, the AntitrustDivision began providing credit for compliance programs created during aninvestigation. In addition, on July 11, 2019, the Antitrust Division issued itsown ‘guidelines for Evaluation of Corporate Compliance Programs inCriminal Antitrust Investigations(effective CP evaluation guidelines)' topromote an active culture of self-compliance, such as corporateinvestigation cooperation and prevention of recurrence and to providetransparency and predictability of CP’s credit procedures. The Antitrust Division's new CP policies are expected to have asignificant impact on major competition authorities, including The KoreaFair Trade Commission. In particular, in response to strong sanctions ofinternational cartels, Our companies are expected to be required not onlyto actively utilize the Leniency Program but also to prove the CP’s effectiveness. Thus, the role of CP as a reason for the prevention ofcartels and corporate responsibility reduction is becoming increasinglyimportant. Thus, the analysis of the United States Sentencing Guidelinesand related cases that affected the Antitrust Division's effective CPevaluation guidelines could give implications for improvements in thecurrent CP incentive system and CP operations as a means of corporateresponse to strong sanctions of international cartels.

In Korea, Article 56 (1) of the 「Medical Act」 provides for medicaladvertising by means of the Internet, and due to the nature of advertising,medical advertising is used as a means of attracting patients. Article 27(3) of the 「Medical Act」 stipulates that no one should engage in patientinducement for profit, except for certain exceptions. Eventually, medicaladvertisements are closely related to patient inducement behaviors, andaccessibility and patient incentives of medical advertisements areincreasing through new media such as the Internet. This phenomenon hasbeen manifested in Japan, and Japan has also revised through the 「MedicalAct」 and the 「Guidelines for Medical Advertisements」 of Ministry ofHealth Labor and Welfare. In the past, the emphasis was placed on the non-profitability of medicalcare due to the nature of the medical practice and the public insurancesystem, and the excessive pursuit of profitability through medicaladvertisements was considered to be patient inducement. However, inrecent years, the Supreme Court and the Constitutional Court have judged the issue of patient inducement using internet medical advertisements. This paper examines Korean legal regulations and the Supreme Court andthe Constitutional Court, focusing on cases of patient inducement throughinternet medical advertising.

The purpose of this paper is to examine the problem of ‘internationaltoleration’ in John Rawls’s The Law of Peoples, one of the most importantphilosophical works on the subject of international law and internationalpolitics in contemporary intellectual history. Through this process theimplications of the existence of North Korea on the Korean Peninsula canbe considered in the context of the nature of the inter-Korean relationship. This paper first summarizes the essential characteristics of The Law ofPeoples and then discusses the problematic aspects of so-calledinternational toleration by liberal states of nonliberal yet ‘decent’ states, asdescribed in Rawls’s work. This paper raises the fundamental question ofwhether such liberal states’ toleration of nonliberal yet ‘decent’ states canbe compatible with the concepts outlined in The Law of Peoples, which isessentially based on political liberalism. This paper argues that such toleration of nonliberal yet decent states iscontrary to the liberalist foundations of The Law of Peoples, because thelegitimacy of their toleration should have been assessed more strictly withrespect to fundamental values, including liberal justice. Thus the argument for international toleration reached in The Law of Peoples contradicts thevery principles on which it is meant to be based. The review of the problematic aspects of international toleration in TheLaw of Peoples in this paper may present very important implications forthe nature of the inter-Korean relationship, because the constitution of theRepublic of Korea (South Korea) makes clear that the government mustpursue a reunification policy based on and driven by a liberal democraticorder. In particular, this paper pays a great deal of attention to theso-called minimalist approach with regards to the meaning of the pursuitof reunification. According to this minimalist approach, the purpose ofreunification policy is to pursue the peaceful coexistence of the two Koreason the Korean Peninsula, rather than the eventual democratization of NorthKorea. The minimalist approach has been greatly influenced by Rawls’sconcept of toleration. The minimalists maintain that even if North Korea isnot a liberal state in nature, it may be a decent state, such that SouthKorea should approach North Korea with due respect in a mannerconducive to the eventual peaceful reunification of the two Koreas. However, this paper’s author basically views North Korea as an ‘outlawstate’, characterized by gross violations of human rights of its own citizensand a notoriously totalitarian dictatorship controlled by three succeedinggenerations of the Kim dynasty, despite the official state title of the‘Democratic People’s Republic of Korea’. Liberal states cannot treat outlawstates with toleration and due respect according to Rawls’s The Law ofPeoples. Even if North Korea may be understood as the nonliberal yetdecent state with reference to The Law of Peoples, a critical examinationof the problematic aspects of toleration in this paper shows clearly that thepursuit of an inter-Korean relationship based on the ‘toleration’ of NorthKorea would be an ill-advised approach. It would be difficult to maintainoptimism about the possibility of a peaceful reunification of the Korean Peninsula without first observing fundamental changes to the nature of thepresent regime in North Korea. Given the essential nature of the NorthKorean regime, it is likely that continued tensions and a stalemate in theinter-Korean relationship will remain for some time. This will beinevitable given the incompatibility of the North Korean (totalitarian) andSouth Korean (liberal democratic) political systems.

The part-time lawyer system began in the 1980s, whichwas a productof the special historical background and social environment under thesocial environment thatour country need the legal professionals urgently atthat time, but this situation does not exist any more. Hereafter, theMinistry of Justice has issued the Administration of Part-time andSpecially Invited Lawyers and Supplementary Provisions on theAdministration for Part-Timeand Specially Invited Lawyers, the Lawyers’Law in 2006 and 2012 continued this system. In the process of revising theLawyers’ Law, the controversy over whether law teachers can serve aspart-time lawyersmany years ago has aroused widespread concern anddiscussion in society again. The attribute of law discipline determines thatthe group of law teachers has a unique social role. The essential reasonwhy the society has a wide demand for part-time lawyers is theincreasing dependence on knowledge. However, in the rapid developmentof society, part-time lawyers inevitably have conflicts with their own teaching work, and the biased value judgment will undoubtedly harm theinterests of students. In this regard, this paper starts with the historicalevolution of part-time lawyers, and considers that part-time lawyers willhave a negative effect on judicial justice in the process of lawyers'defense (the aspects of the teacher-student relationship between lawyersand judicial staff, the avoidance system) by analyzing the number of postjudges and education background in the judicial system of YanbianPrefecture in Jilin Province, and the situation of part-time professors andlawyers and the publication of academic achievements in universities andcolleges in Jilin Province. To a certain extent, the quality of education andteaching will also cause adverse effects. In the context of new eraeducation policies such as “focusing on own work”, “double first-class”and “double 10,000 plans”, part-time lawyers cannot and do not havesufficient energy to balance the relationship among teaching, scientificresearch, and lawyer business. Therefore, it is suggested that Article 12 ofthe existing law should be repealed when revising the Lawyers’ Law.