旧상법과 회사법하에는 법문에 명시적 규정이 없어 산정 기준일에 대하여 학설과 판례가 첨예하게 대립하고 있었다.
旧 Under the Commercial Act and the Company Act, there were no explicit provisions in the law, so theories and precedents were in sharp conflict concerning the calculation base date.