基本判例研究 社外監査役の責任と責任限定契約 : セイクレスト控訴審判決の検討[大阪高裁平成27.5.21判決]

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  • 社外監査役の責任と責任限定契約　－　セイクレスト控訴審判決の検討ー
  • キホン ハンレイ ケンキュウ シャガイ カンサヤク ノ セキニン ト セキニン ゲンテイ ケイヤク : セイクレスト コウソシン ハンケツ ノ ケントウ[オオサカ コウサイ ヘイセイ 27.5.21 ハンケツ]
  • Case Study:Outside Auditor’s Liability and Contracts for Limitation of Liability : A Case of Osaka High Court:SEI CREST CO., LTD v. Outside Auditor
  • シャガイ　カンサヤク　ノ　セキニン　ト　セキニンゲンテイ　ケイヤク　－セイクレスト　コウソシンパン　ノ　ケントウ－

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type:論文(Article)

In this case, SEI CREST Co., Ltd suffered enormous damages by a representative director’s repeated breaches ofthe duty of care. The company bankrupted and claimed outside auditor. The legal bases of claims are breaches ofrecommendation obligations (to recommend to construct internal control systems and to dismiss the CEO). TheOsaka High Court applied the contract for limitation of liability and partly admitted the responsibility of the auditor(Article 423 and 427 Companies Act). However, this study opposes the decision. According to the research, theobligations are imposed by contracts, however, contents of obligations are too vague to be forced.

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