서울고등법원 | 2022-01-12 | 2021나2009447
법원 판례 기준으로 판결요지와 원문 출처를 내부에서 확인하세요.
원문이 아닌 정리본이며, 저장된 요약의 끝부분이 잘려 있을 수 있습니다.
회계법인 파트너의 C 조정, 파트너 해임 및 사원 탈퇴 결의 무효 확인 소송
결과 요약
- 근로자의 이사 지위 확인의 소는 각하됨.
- 원고와 회사의 항소는 모두 기각됨.
- 이 사건 C조정처분은 유효함.
- 이 사건 파트너해임결의는 해임 사유가 존재하지 않아 무효임.
- 이 사건 사원탈퇴결의는 사원총회 소집 통지 절차상 하자가 있고, 실제 사원총회 개최 없이 의사록만 작성되어 무효임.
사실관계
- 근로자는 2005. 3. 30. 피고 소속 공인회계사로 입사하여 2006. 9. 1.부터 회사의 사원이자 등기이사로 재직함.
- C은 파트너의 출자금 납입, 이익 분배, 파트너총회 의결권 행사의 기준이 됨.
- 회사는 2017. 10. 2. 근로자의 C을 185C에서 140C으로 45C 삭감하는 C조정처분을 함.
- 회사는 2017. 10. 25. 파트너총회에서 근로자에 대한 파트너해임결의를 함.
- 회사는 2017. 10. 25. 사원총회에서 근로자에 대한 사원탈퇴결의를 함.
- 근로자는 회사의 이사로서의 임기가 2018. 8. 31. 만료됨.
핵심 쟁점, 법리 및 법원의 판단
1. 이사 지위 확인 청구의 확인의 이익 유무
- 법리: 과거의 법률관계 확인은 현재의 권리 또는 법률상 지위에 영향을 미치는 경우에만 예외적으로 확인의 이익이 인정됨.
- 법원의 판단:
- 근로자의 이사 임기는 2018. 8. 31. 만료되어 현재 이사의 지위가 아님.
- 근로자가 이사 지위를 상실한 것은 사원탈퇴결의로 인한 사원 지위 상실에 따른 것이므로, 사원탈퇴결의가 무효로 확인되면 임기 만료 전까지의 이사 지위는 당연히 회복됨.
- 이사 지위 확인이 현재의 권리 또는 법률상 지위에 영향을 미친다고 볼 증거가 없음.
- 따라서 근로자의 이사 지위 확인 청구는 확인의 이익이 없어 부적법함.
2. C조정처분의 무효 여부
- 법리:
확보한 수집 내용입니다. 전문 여부와 앞뒤 누락, 문단·표·공백의 원형 보존은 확인되지 않았습니다.
공식 원문 미확인
서울고등법원 제19-2민사부 판결
사건: 2021나2009447 해고무효확인 원고,항소인겸피항소인: A 소송대리인 법무법인 해광 담당변호사 남다예 피고,피항소인겸항소인: B회계법인 소송대리인 법무법인(유한) 화우 담당변호사 박재우, 이눈솔, 이재식, 박상재 제1심판결: <case_cite ref="서울남부지방법원/2019가합107051">서울남부지방법원 2021. 1. 29. 선고 2019가합107051 판결</case_cite> 변론종결: 2021. 11. 24. 판결선고: 2022. 1. 12.
1. 원고가 이 법원에서 교환적으로 변경한 이사 지위 확인의 소를 각하한다. 2. 원고와 피고의 항소를 모두 기각한다. 3. 항소제기 이후의 소송비용 중 원고의 항소 및 이 법원에서 교환적으로 변경한 청구로 인한 부분은 원고가, 피고의 항소로 인한 부분은 피고가 각 부담한다.
1. 기초사실 이 법원이 이 부분에 적을 이유는, 아래와 같이 고치는 것 외에는 제1심판결 이유 해당 부분(2쪽 11줄부터 8쪽 표 아래 2줄까지) 기재와 같으므로 민사소송법 제420조 본문에 따라 인용한다. 2쪽 15줄을 "2005. 3. 30.경 피고 소속 공인회계사로 입사하여 2006. 9. 1. 무렵부터 피고의 사원이자 등기"로 고친다. 3쪽 12줄의 "원고의 C을 종전의 205C에서 195C으로"를 "원고에 대하여 10C을"으로 고친다. 2. 본안전항변에 관한 판단 가. 피고의 본안전항변 요지 1 이 사건 C조정처분에 관
{"source_kind": "bigcase_html", "member_only": false, "extraction_method": "next_data", "ai_summary": "# \ud68c\uacc4\ubc95\uc778 \ud30c\ud2b8\ub108\uc758 C \uc870\uc815, \ud30c\ud2b8\ub108 \ud574\uc784 \ubc0f \uc0ac\uc6d0 \ud0c8\ud1f4 \uacb0\uc758 \ubb34\ud6a8 \ud655\uc778 \uc18c\uc1a1\n## \uacb0\uacfc \uc694\uc57d\n- \uc6d0\uace0\uc758 \uc774\uc0ac \uc9c0\uc704 \ud655\uc778\uc758 \uc18c\ub294 \uac01\ud558\ub428.\n- \uc6d0\uace0\uc640 \ud53c\uace0\uc758 \ud56d\uc18c\ub294 \ubaa8\ub450 \uae30\uac01\ub428.\n- \uc774 \uc0ac\uac74 C\uc870\uc815\ucc98\ubd84\uc740 \uc720\ud6a8\ud568.\n- \uc774 \uc0ac\uac74 \ud30c\ud2b8\ub108\ud574\uc784\uacb0\uc758\ub294 \ud574\uc784 \uc0ac\uc720\uac00 \uc874\uc7ac\ud558\uc9c0 \uc54a\uc544 \ubb34\ud6a8\uc784.\n- \uc774 \uc0ac\uac74 \uc0ac\uc6d0\ud0c8\ud1f4\uacb0\uc758\ub294 \uc0ac\uc6d0\ucd1d\ud68c \uc18c\uc9d1 \ud1b5\uc9c0 \uc808\ucc28\uc0c1 \ud558\uc790\uac00 \uc788\uace0, \uc2e4\uc81c \uc0ac\uc6d0\ucd1d\ud68c \uac1c\ucd5c \uc5c6\uc774 \uc758\uc0ac\ub85d\ub9cc \uc791\uc131\ub418\uc5b4 \ubb34\ud6a8\uc784.\n## \uc0ac\uc2e4\uad00\uacc4\n- \uc6d0\uace0\ub294 2005. 3. 30. \ud53c\uace0 \uc18c\uc18d \uacf5\uc778\ud68c\uacc4\uc0ac\ub85c \uc785\uc0ac\ud558\uc5ec 2006. 9. 1.\ubd80\ud130 \ud53c\uace0\uc758 \uc0ac\uc6d0\uc774\uc790 \ub4f1\uae30\uc774\uc0ac\ub85c \uc7ac\uc9c1\ud568.\n- C\uc740 \ud30c\ud2b8\ub108\uc758 \ucd9c\uc790\uae08 \ub0a9\uc785, \uc774\uc775 \ubd84\ubc30, \ud30c\ud2b8\ub108\ucd1d\ud68c \uc758\uacb0\uad8c \ud589\uc0ac\uc758 \uae30\uc900\uc774 \ub428.\n- \ud53c\uace0\ub294 2017. 10. 2. \uc6d0\uace0\uc758 C\uc744 185C\uc5d0\uc11c 140C\uc73c\ub85c 45C \uc0ad\uac10\ud558\ub294 C\uc870\uc815\ucc98\ubd84\uc744 \ud568.\n- \ud53c\uace0\ub294 2017. 10. 25. \ud30c\ud2b8\ub108\ucd1d\ud68c\uc5d0\uc11c \uc6d0\uace0\uc5d0 \ub300\ud55c \ud30c\ud2b8\ub108\ud574\uc784\uacb0\uc758\ub97c \ud568.\n- \ud53c\uace0\ub294 2017. 10. 25. \uc0ac\uc6d0\ucd1d\ud68c\uc5d0\uc11c \uc6d0\uace0\uc5d0 \ub300\ud55c \uc0ac\uc6d0\ud0c8\ud1f4\uacb0\uc758\ub97c \ud568.\n- \uc6d0\uace0\ub294 \ud53c\uace0\uc758 \uc774\uc0ac\ub85c\uc11c\uc758 \uc784\uae30\uac00 2018. 8. 31. \ub9cc\ub8cc\ub428.\n## \ud575\uc2ec \uc7c1\uc810, \ubc95\ub9ac \ubc0f \ubc95\uc6d0\uc758 \ud310\ub2e8\n### 1. \uc774\uc0ac \uc9c0\uc704 \ud655\uc778 \uccad\uad6c\uc758 \ud655\uc778\uc758 \uc774\uc775 \uc720\ubb34\n- **\ubc95\ub9ac**: \uacfc\uac70\uc758 \ubc95\ub960\uad00\uacc4 \ud655\uc778\uc740 \ud604\uc7ac\uc758 \uad8c\ub9ac \ub610\ub294 \ubc95\ub960\uc0c1 \uc9c0\uc704\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \uacbd\uc6b0\uc5d0\ub9cc \uc608\uc678\uc801\uc73c\ub85c \ud655\uc778\uc758 \uc774\uc775\uc774 \uc778\uc815\ub428.\n- **\ubc95\uc6d0\uc758 \ud310\ub2e8**:\n- \uc6d0\uace0\uc758 \uc774\uc0ac \uc784\uae30\ub294 2018. 8. 31. \ub9cc\ub8cc\ub418\uc5b4 \ud604\uc7ac \uc774\uc0ac\uc758 \uc9c0\uc704\uac00 \uc544\ub2d8.\n- \uc6d0\uace0\uac00 \uc774\uc0ac \uc9c0\uc704\ub97c \uc0c1\uc2e4\ud55c \uac83\uc740 \uc0ac\uc6d0\ud0c8\ud1f4\uacb0\uc758\ub85c \uc778\ud55c \uc0ac\uc6d0 \uc9c0\uc704 \uc0c1\uc2e4\uc5d0 \ub530\ub978 \uac83\uc774\ubbc0\ub85c, \uc0ac\uc6d0\ud0c8\ud1f4\uacb0\uc758\uac00 \ubb34\ud6a8\ub85c \ud655\uc778\ub418\uba74 \uc784\uae30 \ub9cc\ub8cc \uc804\uae4c\uc9c0\uc758 \uc774\uc0ac \uc9c0\uc704\ub294 \ub2f9\uc5f0\ud788 \ud68c\ubcf5\ub428.\n- \uc774\uc0ac \uc9c0\uc704 \ud655\uc778\uc774 \ud604\uc7ac\uc758 \uad8c\ub9ac \ub610\ub294 \ubc95\ub960\uc0c1 \uc9c0\uc704\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce5c\ub2e4\uace0 \ubcfc \uc99d\uac70\uac00 \uc5c6\uc74c.\n- \ub530\ub77c\uc11c \uc6d0\uace0\uc758 \uc774\uc0ac \uc9c0\uc704 \ud655\uc778 \uccad\uad6c\ub294 \ud655\uc778\uc758 \uc774\uc775\uc774 \uc5c6\uc5b4 \ubd80\uc801\ubc95\ud568.\n### 2. C\uc870\uc815\ucc98\ubd84\uc758 \ubb34\ud6a8 \uc5ec\ubd80\n- **\ubc95\ub9ac**:\n- \uacf5\uc778\ud68c\uacc4\uc0ac\ubc95, \uc0c1\ubc95 \ubc0f \ud53c\uace0 \uc815\uad00\uc740 \ucd9c\uc790\uae08 \ubc0f \ucd9c\uc790 \uc88c\uc218 \ubcc0\uacbd\uc5d0 \uc0ac\uc6d0\ucd1d\ud68c \ud2b9\ubcc4\uacb0\uc758\ub97c \uc694\uad6c\ud568.\n- C \uad00\ub828 \uaddc\uc815\uc740 \ud30c\ud2b8\ub108\uc27d \uacc4\uc57d\uc744 \ud1b5\ud574 \ubaa8\ub4e0 \uc0ac\uc6d0\uc774 \ub3d9\uc758\ud55c \uac83\uc73c\ub85c, \ud53c\uace0 \uc815\uad00\uacfc \ub3d9\uc77c\ud55c \ud6a8\ub825\uc744 \uac00\uc9d0.\n- C\uc2dc\uc2a4\ud15c\uaddc\uc815\uc740 C \uc870\uc815\uc758 \uaddc\ubaa8\ub97c 30C\uc73c\ub85c \uc81c\ud55c\ud558\ub098, \ubcf4\uc9c1 \ubcc0\uacbd \ub4f1 \uc608\uc678\uc801\uc778 \uc0ac\uc720\uac00 \uc788\uc744 \uacbd\uc6b0 \ucd08\uacfc \uc870\uc815\uc774 \uac00\ub2a5\ud568.\n- **\ubc95\uc6d0\uc758 \ud310\ub2e8**:\n- C \uad00\ub828 \uaddc\uc815\uc740 \ud30c\ud2b8\ub108\uc27d \uacc4\uc57d\uc744 \ud1b5\ud574 \ubaa8\ub4e0 \uc0ac\uc6d0\uc774 \ub3d9\uc758\ud558\uc600\uc73c\ubbc0\ub85c, \ud53c\uace0 \uc815\uad00\uacfc \ub3d9\uc77c\ud55c \ud6a8\ub825\uc744 \uac00\uc9c0\uba70, \uacf5\uc778\ud68c\uacc4\uc0ac\ubc95, \uc0c1\ubc95 \ubc0f \ud53c\uace0 \uc815\uad00\uc5d0 \ubc18\ud558\uc9c0 \uc54a\uc74c.\n- C \uc870\uc815 \uc2dc \ubcc4\ub3c4\uc758 \uc0ac\uc6d0\ucd1d\ud68c \uacb0\uc758\ub294 \ud544\uc694 \uc5c6\uc74c.\n- \uc6d0\uace0\uc758 C 45C \uc0ad\uac10\uc740 \ubcf4\uc9c1 \ubcc0\uacbd\uc5d0 \ub530\ub978 \uac83\uc73c\ub85c, C\uc2dc\uc2a4\ud15c\uaddc\uc815\uc758 \uc608\uc678 \uc0ac\uc720\uc5d0 \ud574\ub2f9\ud558\uc5ec \uc720\ud6a8\ud568.\n- \ub530\ub77c\uc11c \uc774 \uc0ac\uac74 C\uc870\uc815\ucc98\ubd84\uc740 \uc720\ud6a8\ud568.\n#### \uad00\ub828 \ud310\ub840 \ubc0f \ubc95\ub839\n- **\ubbfc\uc0ac\uc18c\uc1a1\ubc95 \uc81c420\uc870**\n- **\uacf5\uc778\ud68c\uacc4\uc0ac\ubc95 \uc81c23\uc870 \uc81c2\ud56d**: \ucd9c\uc790 1\uc88c\uc758 \uae08\uc561, \uac01 \uc0ac\uc6d0\uc758 \ucd9c\uc790 \uc88c\uc218, \uc790\ubcf8\uae08 \ucd1d\uc561\uc744 \uc815\uad00\uc758 \uc808\ub300\uc801 \uae30\uc7ac\uc0ac\ud56d\uc73c\ub85c \uaddc\uc815.\n- **\uacf5\uc778\ud68c\uacc4\uc0ac\ubc95 \uc81c40\uc870**: \uc0c1\ubc95 \uc81c584\uc870, \uc81c585\uc870 \uc900\uc6a9.\n- **\uc0c1\ubc95 \uc81c584\uc870, \uc81c585\uc870**: \uc815\uad00 \ubcc0\uacbd\uc5d0\ub294 \uc0ac\uc6d0\ucd1d\ud68c\uc758 \ud2b9\ubcc4\uacb0\uc758(\ucd1d \uc0ac\uc6d0\uc758 \ubc18\uc218 \uc774\uc0c1\uc774\uba70, \ucd1d\uc0ac\uc6d0 \uc758\uacb0\uad8c\uc758 3/4 \uc774\uc0c1\uc744 \uac00\uc9c0\ub294 \uc790\uc758 \ub3d9\uc758)\uac00 \uc788\uc5b4\uc57c \ud568.\n- **\uc0c1\ubc95 \uc81c573\uc870, \uc81c577\uc870**: \ucd1d \uc0ac\uc6d0\uc758 \ub3d9\uc758\uac00 \uc788\ub294 \uacbd\uc6b0 \uc18c\uc9d1\uc808\ucc28 \uc5c6\uc774 \uc0ac\uc6d0\ucd1d\ud68c \uac1c\ucd5c \uac00\ub2a5, \uc11c\uba74 \ub3d9\uc758\ub85c \uc0ac\uc6d0\ucd1d\ud68c \uacb0\uc758 \uac08\uc74c \uac00\ub2a5.\n### 3. \ud30c\ud2b8\ub108\ud574\uc784\uacb0\uc758\uc758 \ubb34\ud6a8 \uc5ec\ubd80\n- **\ubc95\ub9ac**:\n- \ubc95\uc778\uacfc \uc774\uc0ac\uc758 \ubc95\ub960\uad00\uacc4\ub294 \uc2e0\ub8b0\ub97c \uae30\ucd08\ub85c \ud55c \uc704\uc784 \uc720\uc0ac\uc758 \uad00\uacc4\ub85c, \uc815\uad00\uc5d0 \ud574\uc784\uc0ac\uc720\ub97c \uc815\ud55c \uacbd\uc6b0 \ud2b9\ubcc4\ud55c \uc0ac\uc815\uc774 \uc5c6\ub294 \ud55c \uc815\uad00\uc5d0\uc11c \uc815\ud558\uc9c0 \uc544\ub2c8\ud55c \uc0ac\uc720\ub85c \ud574\uc784\ud560 \uc218 \uc5c6\uc74c. (\ub300\ubc95\uc6d0 2013. 11. 28. \uc120\uace0 2011\ub2e441741 \ud310\uacb0 \ub4f1 \ucc38\uc870)\n- \uc870\uc9c1 \ubc0f \uc6b4\uc601\uaddc\uc815 \uc81c3\uc870 \uc81c4\ud56d\uc5d0 \ud574\uc784\uc0ac\uc720 \ubc0f \uc808\ucc28\uac00 \uba85\uc2dc\ub418\uc5b4 \uc788\uc73c\ubbc0\ub85c, \ud53c\uace0\ub294 \uc704 \uaddc\uc815\uc5d0\uc11c \uc815\ud558\uc9c0 \uc544\ub2c8\ud55c \uc0ac\uc720\ub85c \ud30c\ud2b8\ub108\ub97c \ud574\uc784\ud560 \uc218 \uc5c6\uc74c.\n- **\ubc95\uc6d0\uc758 \ud310\ub2e8**:\n- **\uc870\uc9c1 \ubc0f \uc6b4\uc601\uaddc\uc815 \uc81c3\uc870 \uc81c4\ud56d \uc81c7\ud638 (PES \ud3c9\uac00\uacb0\uacfc\uac00 \uae30\uc900\uc5d0 \ud604\uc800\ud558\uac8c \ubbf8\ub2ec\ud558\ub294 \uacbd\uc6b0)**:\n- \uc6d0\uace0\uc758 PES \ud3c9\uac00 \uc21c\uc704\uac00 \ud558\uc704\uad8c\uc774\uc5c8\uc73c\ub098, '\uae30\uc900\uc5d0 \ud604\uc800\ud558\uac8c \ubbf8\ub2ec\ud558\ub294 \uacbd\uc6b0'\uc758 \uae30\uc900\uc774 \uba85\ud655\ud558\uc9c0 \uc54a\uace0, \uc6d0\uace0\uc758 \uc810\uc218\uac00 \uadf8 \uae30\uc900\uc5d0 \ubbf8\ub2ec\ud558\uc600\ub294\uc9c0 \uc99d\uba85\ub418\uc9c0 \uc54a\uc74c.\n- C \uc2dc\uc2a4\ud15c \uaddc\uc815 \uc81c9\uc870 \uc81c1\ud56d\uc758 \ube44\uc790\ubc1c\uc801 \ud0c8\ud1f4 \uc0ac\uc720\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\uc74c (2017\ub144 C \uac10\uc18c\ub294 \ubcf4\uc9c1 \ubcc0\uacbd\uc73c\ub85c \uc778\ud55c \uac83\uc774\ubbc0\ub85c \uc801\uc6a9 \ub300\uc0c1 \uc544\ub2d8).\n- \ud30c\ud2b8\ub108\ubcc4 \ud3c9\uac00\uae30\uc900\uc774 \ub2ec\ub77c \ub2e8\uc21c \ube44\uad50\uac00 \uc5b4\ub824\uc6b0\uba70, \uc6d0\uace0\ubcf4\ub2e4 \ub0ae\uc740 \uc810\uc218\ub97c \ubc1b\uc740 \ud30c\ud2b8\ub108 \uc911 \uad6c\uc870\uc870\uc815 \ub300\uc0c1\uc790\uac00 \uc544\ub2cc \uacbd\uc6b0\ub3c4 \uc788\uc5c8\uc74c.\n- 2017 \ud68c\uacc4\uc5f0\ub3c4 PES \ud3c9\uac00\ub294 \uad6c\uc870\uc870\uc815 \uc791\uc5c5\uc73c\ub85c \uc778\ud574 \uc774\ub840\uc801\uc778 \ud3c9\uac00 \uacfc\uc815\uc774 \uc788\uc5c8\uc744 \uac00\ub2a5\uc131\uc774 \uc788\uc74c.\n- \ub530\ub77c\uc11c \uc6d0\uace0\uc5d0\uac8c \uc704 \ud574\uc784\uc0ac\uc720\uac00 \uc788\ub2e4\uace0 \ubcfc \uc218 \uc5c6\uc74c.\n- **\uc870\uc9c1 \ubc0f \uc6b4\uc601\uaddc\uc815 \uc81c3\uc870 \uc81c4\ud56d \uc81c8\ud638 (\uae34\ubc15\ud55c \uacbd\uc601\uc0c1\uc758 \ud544\uc694\uc5d0 \ub530\ub978 \uad6c\uc870\uc870\uc815\uc774 \uc694\uad6c\ub418\ub294 \uacbd\uc6b0)**:\n- \ud53c\uace0\uc758 \uc601\uc5c5\uc815\uc9c0\ucc98\ubd84 \uc774\ud6c4 \ub9e4\ucd9c\uc561 \uac10\uc18c \uc678\uc5d0 \uad6c\uccb4\uc801\uc778 \uacbd\uc601\uc704\uae30 \uc99d\uac70\uac00 \uc5c6\uc74c.\n- \uc601\uc5c5\uc815\uc9c0\ucc98\ubd84\uc740 '\uc2e0\uaddc \uac10\uc0ac\uacc4\uc57d' \uae08\uc9c0\uc5d0 \ud55c\uc815\ub41c \uc81c\ud55c\uc801 \ucc98\ubd84\uc73c\ub85c, \uc804\uccb4 \ub9e4\ucd9c\uc5d0 \ud070 \uc601\ud5a5\uc774 \uc5c6\uc5c8\uc74c.\n- \ud574\uc784\uc0ac\uc720 \uc81c8\ud638\ub294 \uc6d0\uace0 \ud574\uc784 \ub17c\uc758 \uc774\ud6c4\uc778 2017. 9. 4.\uc5d0 \ucd94\uac00\u00b7\uc2e0\uc124\ub418\uc5c8\uc73c\ubbc0\ub85c, \uadf8 \uc774\ud6c4\uc5d0 \ubc1c\uc0dd\ud55c \uc0ac\uc720\uc5d0\ub9cc \uc801\uc6a9 \uac00\ub2a5\ud568.\n- \ud53c\uace0\uac00 \uba85\uc608\ud1f4\uc9c1\uc5d0 \uc751\ud558\uc9c0 \uc54a\uc740 \ud30c\ud2b8\ub108\ub4e4\uc5d0\uac8c \uc18c\uae09 \uc801\uc6a9\ud558\uae30 \uc704\ud574 \uc81c8\ud638\ub97c \ucd94\uac00\ud55c \uac83\uc73c\ub85c \ubcfc \uc5ec\uc9c0\uac00 \uc788\uc74c.\n- \uad6c\uc870\uc870\uc815 \ub300\uc0c1\uc790 \uc120\uc815 \uae30\uc900\uc758 \uac1d\uad00\uc131 \ubc0f \uacf5\uc815\uc131\uc774 \ub2f4\ubcf4\ub418\uc9c0 \uc54a\uc558\uc74c (\uc6d0\uace0\ubcf4\ub2e4 PES\uac00 \ub0ae\uc740 \ud30c\ud2b8\ub108, \ubd80\uc2e4\uac10\uc0ac \uad00\ub828 \ud30c\ud2b8\ub108 \uc911 \uad6c\uc870\uc870\uc815 \ub300\uc0c1\uc790\uac00 \uc544\ub2cc \uacbd\uc6b0\ub3c4 \uc788\uc5c8\uc74c).\n- \ub530\ub77c\uc11c \uc6d0\uace0\uc5d0\uac8c \uc704 \ud574\uc784\uc0ac\uc720\uac00 \uc788\ub2e4\uace0 \ubcfc \uc218 \uc5c6\uc74c.\n- **\uc870\uc9c1 \ubc0f \uc6b4\uc601\uaddc\uc815 \uc81c3\uc870 \uc81c4\ud56d \uc81c9\ud638 (\ud30c\ud2b8\ub108\ub85c\uc11c\uc758 \uc9c1\ubb34\ub97c \uc218\ud589\ud558\uae30 \uace4\ub780\ud55c \uc911\ub300\ud55c \uc0ac\uc720\uac00 \uc788\ub294 \uacbd\uc6b0)**:\n- \uc6d0\uace0\uc758 \uc5c5\ubb34\uc2e4\uc801\uc774 \ud604\uc800\ud788 \uc800\uc870\ud558\uc600\ub2e4\uace0 \uc778\uc815\ud558\uae30\uc5d0 \ubd80\uc871\ud558\uba70, \ub2ec\ub9ac \uc911\ub300\ud55c \uc0ac\uc720\uac00 \uc788\uc5c8\ub2e4\uace0 \uc778\uc815\ud560 \uc99d\uac70\uac00 \uc5c6\uc74c.\n- \ub530\ub77c\uc11c \uc6d0\uace0\uc5d0\uac8c \uc704 \ud574\uc784\uc0ac\uc720\uac00 \uc788\ub2e4\uace0 \ubcfc \uc218 \uc5c6\uc74c.\n- \uacb0\ub860\uc801\uc73c\ub85c, \uc774 \uc0ac\uac74 \ud30c\ud2b8\ub108\ud574\uc784\uacb0\uc758\ub294 \ud574\uc784\uc0ac\uc720\uac00 \uc874\uc7ac\ud558\uc9c0 \uc54a\uc544 \ubb34\ud6a8\uc784.\n#### \uad00\ub828 \ud310\ub840 \ubc0f \ubc95\ub839\n- **\ub300\ubc95\uc6d0 2013. 11. 28. \uc120\uace0 2011\ub2e441741 \ud310\uacb0**\n### 4. \uc0ac\uc6d0\ud0c8\ud1f4\uacb0\uc758\uc758 \ubb34\ud6a8 \uc5ec\ubd80\n- **\ubc95\ub9ac**:\n- \uc0ac\uc6d0\ucd1d\ud68c \uc18c\uc9d1 \ud1b5\uc9c0\ub294 \ucd1d\ud68c\uc77c 1\uc8fc\uc77c \uc804\uae4c\uc9c0 \ucd1d\ud68c\uc77c\uacfc \ucd1d\ud68c \uc18c\uc9d1 \ubaa9\uc801\uc744 \uc11c\uba74 \ub610\ub294 \uc804\uc790\ubb38\uc11c\ub85c \uac01 \uc0ac\uc6d0\uc5d0\uac8c \ud1b5\uc9c0\ud574\uc57c \ud568.\n- \uc0ac\uc6d0\ucd1d\ud68c \uacb0\uc758\ub294 \uc2e4\uc81c \uc0ac\uc6d0\ucd1d\ud68c\ub97c \uc18c\uc9d1\u00b7\uac1c\ucd5c\ud558\uc5ec \uc774\ub8e8\uc5b4\uc838\uc57c \ud568.\n- **\ubc95\uc6d0\uc758 \ud310\ub2e8**:\n- \ud53c\uace0\ub294 \uc6d0\uace0\uc5d0 \ub300\ud55c \uc0ac\uc6d0\ud0c8\ud1f4\uacb0\uc758\ub97c \uc548\uac74\uc73c\ub85c \uba85\uc2dc\ud55c \uc0ac\uc6d0\ucd1d\ud68c \uc18c\uc9d1 \ud1b5\uc9c0\ub97c \ud558\uc600\ub2e4\ub294 \uc0ac\uc2e4\uc744 \uc778\uc815\ud560 \uc99d\uac70\uac00 \uc5c6\uc74c.\n- \ud53c\uace0 \ub300\ud45c\uc774\uc0ac\uc758 \uc9c1\uc778\uc774 \ub0a0\uc778\ub41c \uc0ac\uc6d0\ucd1d\ud68c \uc18c\uc9d1\ud1b5\uc9c0\uc11c \ubc0f \ub4f1\uae30\ubc1c\uc1a1 \ud655\uc778\uc11c\ub294 \ub4f1\uae30 \uc2e4\ubb34\uc0c1 \ud544\uc694\uc5d0 \uc758\ud574 \uc0ac\ud6c4\uc5d0 \uc791\uc131\ub41c \uac83\uc784.\n- \uc774 \uc0ac\uac74 \uc0ac\uc6d0\ucd1d\ud68c\uacb0\uc758\ub294 \uc2e4\uc81c \uc0ac\uc6d0\ucd1d\ud68c\ub97c \uc18c\uc9d1\u00b7\uac1c\ucd5c\ud568\uc774 \uc5c6\uc774 \uc0ac\uc6d0\ucd1d\ud68c\uc758\uc0ac\ub85d\ub9cc \uc0ac\ud6c4\uc801\uc73c\ub85c \uc791\uc131\ub41c \uac83\uc73c\ub85c, \uc0ac\uc6d0\ucd1d\ud68c\uacb0\uc758\uac00 \uc874\uc7ac\ud55c\ub2e4\uace0 \ubcfc \uc218 \uc5c6\uc744 \uc815\ub3c4\uc758 \uc911\ub300\ud55c \ud558\uc790\uac00 \uc788\uc74c.\n- \ub530\ub77c\uc11c \uc774 \uc0ac\uac74 \uc0ac\uc6d0\ud0c8\ud1f4\uacb0\uc758\ub294 \ud6a8\ub825\uc774 \uc5c6\uc74c.\n#### \uad00\ub828 \ud310\ub840 \ubc0f \ubc95\ub839\n- **\ud53c\uace0 \uc815\uad00 \uc81c13\uc870 \uc81c3\ud638**: \uc0ac\uc6d0\ucd1d\ud68c\ub294 \ub300\ud45c\uc774\uc0ac\uac00 \ucd1d\ud68c\uc77c 1\uc8fc\uc77c \uc804\uc5d0 \ucd1d\ud68c\uc77c\uacfc \ucd1d\ud68c\uc18c\uc9d1\uc758 \ubaa9\uc801\uc744 \uac01 \uc0ac\uc6d0\uc5d0\uac8c \uc11c\uba74 \ub610\ub294 \uc804\uc790\ubb38\uc11c\ub85c \ud1b5\uc9c0\ud558\uc5ec \uc18c\uc9d1\ud558\uc5ec\uc57c \ud568.\n- **\uc0c1\ubc95 \uc81c578\uc870, \uc81c380\uc870**\n## \ucc38\uace0\uc0ac\uc2e4\n- \ud53c\uace0\ub294 2017. 4.\uacbd \uae08\uc735\uc704\uc6d0\ud68c\ub85c\ubd80\ud130 '\uc2e0\uaddc \uac10\uc0ac\uacc4\uc57d' \uccb4\uacb0\uc744 12\uac1c\uc6d4\uac04 \uae08\uc9c0\ud558\ub294 \uc601\uc5c5\uc815\uc9c0\ucc98\ubd84\uc744 \ubc1b\uc74c.\n- \ud53c\uace0\ub294 2017. 7.\uacbd \uad6c\uc870\uc870\uc815\uc744 \uac1c\uc2dc\ud558\uc5ec \uc6d0\uace0\ub97c \ud3ec\ud568\ud55c \ud30c\ud2b8\ub108 50\uba85\uc5d0\uac8c \uba85\uc608\ud1f4\uc9c1 \ub300\uc0c1\uc790 \ud1b5\ubcf4\ub97c \ud558\uc600\uace0, 48\uba85\uc774 \ud1f4\uc9c1\ud568.\n- \ud53c\uace0\ub294 2017. 9. 4. \uc870\uc9c1 \ubc0f \uc6b4\uc601\uaddc\uc815\uc758 \ud30c\ud2b8\ub108 \ud574\uc784\uc0ac\uc720\uc5d0 \uc81c8\ud638('\uae34\ubc15\ud55c \uacbd\uc601\uc0c1\uc758 \ud544\uc694\uc5d0 \ub530\ub978 \uad6c\uc870\uc870\uc815\uc774 \uc694\uad6c\ub418\ub294 \uacbd\uc6b0')\ub97c \ucd94\uac00\u00b7\uc2e0\uc124\ud568.\n- \ud53c\uace0\ub294 \uad6c\uc870\uc870\uc815\uc744 \ud1b5\ud574 \uc57d 300\uc5b5 \uc6d0\uc758 \uc778\uac74\ube44\ub97c \uc808\uac10\ud558\uc5ec \uc601\uc5c5\uc774\uc775 \uc801\uc790 \ud3ed\uc744 \uc644\ud654\ud568.\n## \uac80\ud1a0\n- \ubcf8 \ud310\uacb0\uc740 \ud68c\uacc4\ubc95\uc778\uacfc \ud30c\ud2b8\ub108 \uac04\uc758 \ubc95\ub960\uad00\uacc4\ub97c \ubbfc\ubc95\uc0c1 \ubc95\uc778\uacfc \uc774\uc0ac\uc758 \uad00\uacc4\uc640 \uc720\uc0ac\ud558\uac8c \ubcf4\uc544, \uc815\uad00\uc5d0 \uba85\uc2dc\ub41c \ud574\uc784\uc0ac\uc720\uc758 \uc5c4\uaca9\ud55c \uc801\uc6a9\uc744 \uac15\uc870\ud568. \uc774\ub294 \ud30c\ud2b8\ub108\uc758 \uc2e0\ubd84 \ubcf4\uc7a5\uc5d0 \uc911\uc694\ud55c \uc758\ubbf8\ub97c \uac00\uc9d0.\n- \ud2b9\ud788, '\uae34\ubc15\ud55c \uacbd\uc601\uc0c1\uc758 \ud544\uc694'\ub97c \ud574\uc784\uc0ac\uc720\ub85c \uc8fc\uc7a5\ud560 \uacbd\uc6b0 \uac1d\uad00\uc801\uc778 \uc99d\uba85\uacfc \uacf5\uc815\ud55c \uc120\uc815 \uae30\uc900\uc774 \ud544\uc218\uc801\uc784\uc744 \uba85\ud655\ud788 \ud568\uc73c\ub85c\uc368, \uad6c\uc870\uc870\uc815\uc758 \ub0a8\uc6a9\uc744 \uacbd\uacc4\ud558\ub294 \uc120\ub840\uac00 \ub420 \uc218 \uc788\uc74c.\n- \uc0ac\uc6d0\ucd1d\ud68c \uc18c\uc9d1 \ud1b5\uc9c0 \ubc0f \uc2e4\uc81c \uac1c\ucd5c \uc5c6\ub294 \uc758\uc0ac\ub85d \uc791\uc131\uc740 \uc911\ub300\ud55c \uc808\ucc28\uc0c1 \ud558\uc790\ub85c \ubcf4\uc544 \uacb0\uc758\uc758 \ubb34\ud6a8\ub97c \uc778\uc815\ud55c \uc810\uc740 \ubc95\uc778\uc758 \uc758\uc0ac\uacb0\uc815 \uc808\ucc28\uc758 \uc911\uc694\uc131\uc744 \uc7ac\ud655\uc778\ud558\ub294 \ud310\uacb0\uc784.\n- C \uc870\uc815 \ucc98\ubd84\uacfc \uad00\ub828\ud558\uc5ec \ud30c\ud2b8\ub108\uc27d \uacc4\uc57d\uc744 \ud1b5\ud574 \ub3d9\uc758\ub41c \ub0b4\ubd80 \uaddc\uc815\uc758 \ud6a8\ub825\uc744 \uc778\uc815\ud55c \uc810\uc740 \ubc95\uc778 \ub0b4\ubd80 \uaddc\uc815\uc758 \uad6c\uc18d\ub825\uc744 \uc778\uc815\ud558\ub294 \uce21\uba74\uc5d0\uc11c \uc758\ubbf8\uac00 \uc788\uc74c."}
- 공인회계사법, 상법 및 피고 정관은 출자금 및 출자 좌수 변경에 사원총회 특별결의를 요구함.
- C 관련 규정은 파트너쉽 계약을 통해 모든 사원이 동의한 것으로, 피고 정관과 동일한 효력을 가짐.
- C시스템규정은 C 조정의 규모를 30C으로 제한하나, 보직 변경 등 예외적인 사유가 있을 경우 초과 조정이 가능함.
- 법원의 판단:
- C 관련 규정은 파트너쉽 계약을 통해 모든 사원이 동의하였으므로, 피고 정관과 동일한 효력을 가지며, 공인회계사법, 상법 및 피고 정관에 반하지 않음.
- C 조정 시 별도의 사원총회 결의는 필요 없음.
- 근로자의 C 45C 삭감은 보직 변경에 따른 것으로, C시스템규정의 예외 사유에 해당하여 유효함.
- 따라서 이 사건 C조정처분은 유효함.
관련 판례 및 법령
- 민사소송법 제420조
- 공인회계사법 제23조 제2항: 출자 1좌의 금액, 각 사원의 출자 좌수, 자본금 총액을 정관의 절대적 기재사항으로 규정.
- 공인회계사법 제40조: 상법 제584조, 제585조 준용.
- 상법 제584조, 제585조: 정관 변경에는 사원총회의 특별결의(총 사원의 반수 이상이며, 총사원 의결권의 3/4 이상을 가지는 자의 동의)가 있어야 함.
- 상법 제573조, 제577조: 총 사원의 동의가 있는 경우 소집절차 없이 사원총회 개최 가능, 서면 동의로 사원총회 결의 갈음 가능.
3. 파트너해임결의의 무효 여부
- 법리:
- 법인과 이사의 법률관계는 신뢰를 기초로 한 위임 유사의 관계로, 정관에 해임사유를 정한 경우 특별한 사정이 없는 한 정관에서 정하지 아니한 사유로 해임할 수 없음. (대법원 2013. 11. 28. 선고 2011다41741 판결 등 참조)
- 조직 및 운영규정 제3조 제4항에 해임사유 및 절차가 명시되어 있으므로, 회사는 위 규정에서 정하지 아니한 사유로 파트너를 해임할 수 없음.
- 법원의 판단:
- 조직 및 운영규정 제3조 제4항 제7호 (PES 평가결과가 기