This study examines the legislative direction of corporate criminal liability in continental law countries, considering that Korean criminal law adopts a continental law system, and suggests the need to consider the introduction of corporate punishment regulations through the criminal code in the long term, pointing out the limitations of the dual penalty system. In particular, a corporate punishment method independent of human punishment raises concerns about the distortion of the principle of responsibility, and the introduction of penalties equivalent to life imprisonment or reputational penalties also requires careful consideration.