신기후체제 파리협정 이행을 위한 유럽연합(EU)의 입법안에 대한 고찰

김상만 ( Kim Sang-man ) 경상대학교 법학연구소 2017 法學硏究 Vol.25 No.3

지구기후변화는 인류 및 모든 생명체에 가장 큰 위험중의 하나이고, 인간활동으로부터 배출되는 온실가스는 기후변화의 주요인이 되고 있다. 국제연합(UN)에서는 1992년 유엔기후변화협약(UNFCCC)을 채택하였고, 1997년 유엔기후변화협약의 시행령에 해당되는 교토의정서(Kyoto Protocol)를 채택하였다. 그리고 2015년 12월 교토의정서의 2차 공약기간(2013∼2020년) 이후에 적용되는 신기후체제 파리협정(Paris Agreement)을 채택하였다. 파리협정은 교토의정서를 대체하는 새로운 기후변화체제로 2016년 11월 4일 발효되었고, 2020년에 적용된다. 유럽연합(EU)은 온실가스배출 감축 및 지구기후변화 방지를 위하여 가장 적극적인 정책을 추진해 오고 있다. 유럽연합의 기후목표는 2050년에는 1990년 대비 80∼95%까지 감축하는 것인데, 온실가스배출은 1990년에 비교하여 2030년까지 온실가스배출을 최소40% 이상 감축하는 유럽연합의 목표를 달성할 정도로 충분히 감축될 것으로 예상되지 않았다. 2016년 7월 20일 유럽연합 집행위원회는 `파리협정 이행을 위한 입법`을 제안하였는데, 이 법안의 제안에 앞서 법안에 대한 환경적·경제적·사회적 입법영향평가를 실시함으로써 법안의 시행에 따른 부담을 최소화하고, 최적의 대안을 도출하고자 노력하였다. 이 법안의 주된 목적은 파리협정을 이행하기 위한 것으로 부속서 1에서는 유럽연합 각 회원국별로 차등적으로 2005년 대비 2030년까지의 온실가스배출감축 목표를 정하고 있고, 이를 모두 합산하면 유럽연합의 전체 감축목표인 30% 감축이 된다. 2017년 6월 14일 유럽의회는 제1차 법안심의에서 이 법안을 대폭 수정의결 하였는데, 이는 유럽의회에서 파리협정 이행을 중요하게 보고 있음을 시사하고 있다. Climate change is one of the biggest dangers to all living creatures including mankind, and man-made greenhouse gas emission is the main cause of the climate change. The United Nations (“UN”), in 1992, adopted the United Nations Framework Convention on Climate Change (UNFCCC) to "stabilize greenhouse gas concentrations in the atmosphere at a level that would prevent dangerous anthropogenic interference with the climate system". The UN, in December 2015, adopted the Paris Agreement to deal with greenhouse gases emissions mitigation, adaptation and finance starting in the year 2020, and the agreement went into effect on 4 November 2016. The Paris agreement is a historically significant landmark agreement that covers almost all of the world`s emissions. All Parties should undertake and communicate ambitious efforts as nationally determined contributions to the global response to climate change. On 20 July 2016, the European Commission presented a proposal for the European Union to ratify the Paris Agreement following the Commission`s assessment of the Agreement. This legislative proposal forms part of the implementation of the EU`s commitment under the Paris Agreement. The EU`s commitment to economy-wide emission reductions was confirmed in the intended nationally determined contribution of the Union and its Member States that was submitted to the Secretariat of the UNFCCC on 6 March 2015. The European Parliament adopted amendments to the proposal on 14 June 2017.

태화강의 역사와 문화

김상만,Kim, Sang-Man 한국하천협회 2006 하천과 문화 Vol.2 No.1

관세법상 해외직구 및 해외구매대행 관련 최근 판결의 주요 쟁점 분석(관세등부과처분, 밀수입죄, 후발적 경정청구 등)

김상만(Sang-Man Kim) 한국관세학회 2022 관세학회지 Vol.23 No.3

Online transactions and overseas direct online shopping are increasing rapidly due to the development of ICT, the spread of smartphones, and the development of payment systems, and overseas purchasing agencies are also prevalent. Overseas purchasing agency under $150 are given various benefits compared to“shopping mall transactions (or overseas direct purchases for sale)” such as list customs clearance, tariff exemption, etc. Customs law provides the taxpayer with the right to remedy by allowing the tax amount to be corrected through the correction request if the reported tax amount is excessive. Correction claims include ordinary correction claims (or reduction or general correction claims) and late correction claims (or ‘correction claims for late reasons), which are recognized when there is a change in the basis of calculation of tax base and tax amount due to late reasons. Customs law stipulates that“the transaction or act on which the tax base and tax amount were calculated in the initial report or correction is determined to be different by the judgment on the lawsuit (including reconciliation or other acts with the same effect as the judgment).” The instant case was concerning the overseas direct purchase and overseas purchase agency, and the initial issue was who was the import shipper, and the expiration of the period of review and complaint was also disputed. In criminal litigation, it was argued who was the import shipper under the custom law. The first administrative litigation was to cancel the imposition of tariffs, and the second administrative litigation was to cancel the post-correction disposition.

2016 리우올림픽 관련 국제스포츠중재재판소(CAS)의 최근 중재판정에 대한 고찰

김상만(Kim, Sang Man) 인하대학교 법학연구소 2016 法學硏究 Vol.19 No.3

1980대 초 스포츠분쟁이 정규적으로 증가함에도 불구하고, 스포츠분쟁해결을 위한 특화된 독립기관이 부재하여 국제올림픽위원회(IOC)는 “국제스포츠중재재판소(the Court of Arbitration for Sport (CAS))”를 설립하였다. 1991~1992년에 다양한 사건들이 국제스포츠 중재재판소에 신청되었고, 국제스포츠중재재판소의 중재조항의 제정으로 인하여 국제스포츠중재재판소에는 다양한 도핑사건들이 신청되었다. 2016. 8월 국제스포츠중재재판소는 리우올림픽 관련 5건의 판정을 내렸는데, 5건 모두 “국제스포츠중재재판소 도핑방지 담당부(CAS ADD)”에 신청된 건이었다. 중재판정부는, 국제올림픽위원회가 금지약물의 존재를 밝혔다는 것을 인정하였고, 리우올림픽에서 선수들을 실격처리하고, 임시자격정지를 인정하고, 선수들이 획득한 결과를 박탈하였다. 그리고 중재판정부는 해당 사건을 해당 종목의 국제스포츠연맹에 회부하여 리우올림픽 이외의 결정을 내리도록 하였다. 본건 판정은, 선수들은 해당 경기와 직간접적으로 관련된 규정들을 숙지하고, 준수해야 한다는 것을 시사하고 있다. 본건에서는 국제스포츠중재재판소는 스포츠분쟁을 매우 신속하고 전문적으로 해결하였는 바, 우리나라에서도 독립적인 스포츠중재기구 설립 또는 대한상사중재원의 스포츠중재재판부 설치를 통하여 스포츠중재제도를 활성화할 필요가 있다. With the regular increase in the number of international sports-related disputes and the absence of any independent authority specialising in sports-related problems at the beginning of the 1980s, the International Olympic Committee (IOC) established the “Court of Arbitration for Sport (CAS)” in 1984. As arbitration is an efficient and economical dispute resolution method, it is preferred in settlement of sports-related problems. Up to 1991-1992, a wide variety of cases were submitted to the CAS, and numerous doping cases were subsequently brought before the CAS. In August 2016, the CAS rendered 5 awards concerning the Olympic Games Rio 2016, all of which were filed at the Anti-Doping Division of the Court of Arbitration for Sport (CAS ADD) by the IOC. The Panel granted that the IOC established the presence of a prohibited substance, and disqualified the result by the athlete in the Olympic Games Rio 2016. The Panel referred the matter to the relevant international federation to decide beyond the Olympic Games Rio 2016. The cases demonstrate that all the athletes should be aware of all the regulations concerning the games in order not to be qualified or suspended.

키코(KIKO) 통화옵션계약에 대한 최근 대법원 판결의 고찰 : 대법원 2013. 9. 26. 선고 4건의 판결

김상만(Kim, Sang-Man) 숭실대학교 법학연구소 2014 法學論叢 Vol.31 No.-

우리나라는 2011년부터 3 년 연속 무역규모 1조달러를 달성하였으며, 2013년에는 수출 및 무역수지 흑자규모가 사상 최고치를 경신하였다. 2013년 12월 5일 제50회 무역의 날을 맞이하여 정부는 2020년에 무역규모 2조달러 및 세계무역 5강을 달성한다는 새로운 목표로 발표하였다. 통상 무역거래에서는 미달러화, 유로화 등의 외화로 계약을 체결하므로 무역기업들은 환위험에 노출되는데, 신용방식(외상방식)으로 수출하는 경우 환위험은 증가하게 된다. 특히 중소기업의 경우 환위험에 대한 적절한 대응이 부족하여 환위험 헤지(hedge)에 어려움이 많다. 수출기업의 환위험 헤지수단으로는 선물환, 통회옵션, 통화스왑, 키코(KIKO), 환변동보험, 리딩 및 래깅(leading & lagging) 등의 여러 가지 방법이 있다. “키코(KIKO)”는 “knock-in, knock-out”의 영문 첫 글자에서 나온 용어인데, “knock-in”은 은행의 콜옵션의 효력이 발생한다는 의미이고, knock-out은 기업의 풋옵션의 효력이 소멸된다는 의미이다. 키코 통화옵션계약은 초기 비용 없이 쉽게 이용할 수 있어 많은 중소기업들이 키코 통화옵션계약을 이용하였다. 그런데 미국발 금융위기로 인하여 2008년 환율이 급등하게 되자 대부분의 키코 통화옵션계약의 구매기업들은 막대한 손실을 입었고, 키코로 인하여 손실을 입은 기업들은 은행들을 상대로 키코 통화옵션계약의 무효 소송을 제기하였다. 그러나 기업들의 기대와는 달리 대부분의 하급심 판결에서 법원은 키코 통화옵션계약의 유효성을 인정하였다. 2013 년 9월 26일에 최초로 대법원에서는 키코 통화옵션계약 4건에 대한 판결을 하였는데, 이 4건의 판결에서도 모두 원심 판결을 유지하며 키코 통화옵션계약의 효력을 인정하였다. 소송에서는 키코 통화옵션계약의 불공정성 여부, 키코 통화옵션계약의 약관성 여부, 키코통화옵션계약의 제로 코스트(zero cost) 및 기망 여부, 적합성 원칙 위반 여부, 설명의무 위반 여부 등이 쟁점이 되었다. 대법원에서는 키코는 제로 코스토로 기업과 은행의 기대이익이 대등하도록 구조화되어 있고, 키코 통화옵션계약은 개별적인 교섭이 가능하고 그 계약내용을 변경할 수 있어 “약관성”을 부정하였다. 그리고 키코 통화옵션계약에서도 적합성의 원칙이 적용된다고 판단하였으며, 고객이 장외파생상품에 대하여 이미 잘 알고 있는 경우가 아닌 이상, 설명의무가 있다고 판단하였다. 은행의 일정한 판매수익은 충분히 예상할 수 있어 제로 코스트어 불공정한 모두 은행의 주장을 인정하였다. KIKO(Knock-in Knock-out) currency option which is a kind of NDF (non deliverable fund), was introduced as a hedge instrument against foreign exchange risk. KIKO may be more attractive than the futures and the currency option in that it secures higher strike price and that it requires no premium than the future prices. KIKO may be more beneficial than other foreign exchange hedge instruments when the foreign exchange rates fluctuate within the barriers designated in KIKO currency option contract. Unexpectedly, KIKO, however, incurred huge losses to numerous exporting companies, especially to small and medium sized enterprises (SMEs). The losses were accelera ted by the global financial crisis and abrupt depreciation of Korean Won in 2008. 776 compames were aggrieved by KIKO and the amount of losses incurred by KIKO was estimated to exceed three trillion Won. Many exporting companies, mostly SMEs which suffered losses by KIKO filed law suits against the banks which sold KIKO. Most of the lower courts made decisions in favor of the banks. On September 26, 2013, the Supreme Court made its first four decisions upholding the lower court’s decisions. The main issues is 1) whether KIKO was fair cont ract 2) whether KIKO contract was “standard terms and conditions” 3) whether KIKO was a zero-cost instrument 4) whether KIKO was suitable for foreign exchange hedge instrument 5) whether the banks explained sufficiently KIKO. The Supreme Court ruled that KIKO was fair contract, and that KIKO contract was not “standard terms and conditions”. The Supreme Court also ruled that KIKO was a zero-cost instrument, and that KIKO was suitable for foreign exchange hedge instrument. The Supreme Court ruled that the banks should have sufficiently explained KIKO.

하권 : WTO의 상계관세 및 반덤핑관세 관련 미국-중국 WTO 철강분쟁사건(DS 414)에 대한 고찰

김상만 ( Sang Man Kim ) 안암법학회 2014 안암 법학 Vol.0 No.43

The duty payable on an imported goods may be increased above that normally required by the posted tariff schedule by countervailing duty or anti-dumping duty. A subsidy shall be deemed to exist if there is a financial contribution by a government and a benefit is thereby conferred. Dumping involves exporting goods at lower price than the price used to sell the same goods in a domestic market. An importing country imposes anti-dumping duty on the dumped-goods to protect its domestic industry. WTO was established as a product of the Uruguay Round, which was successfully completed in 1994. WTO provides a system for settling international trade dispute through the Dispute Settlement Body("DSB") There are five stages in the resolution of disputes under WTO: ⅰ) Consultation ⅱ) Panel establishment, investigation, and report, ⅲ) Appellate review of the panel report, ⅳ) Adoption of the panel and appellate decision, and ⅴ) Inplementation of the decision. China imposed countervailing and anti-dumping duties on grain oriented flat-rolled electrical steel from the United States. The measures were imposed by China`s Ministry of Commerce (“MOFCOM”) and the United States claimed that they were inconsistent with China`s commitments and obligations under the Anti-Dumping Agreement, the SCM Agreement and the GATT 1994. On 25 March 2011, the DSB established a panel under the request by the United States. The Panel upheld the United States` claims with respect to initiation of certain countervailing duty investigations, with respect to MOFCOM`s price effects analysis, and with respect to MOFCOM`s causation analysis, and circulated the panel report on 15 June 2012(DS 414). China appealed to the Appellate Body certain issues of law and legal interpretations covered in the panel report. The Appellate Body upheld the Panel`s report and circulated the appellate body report on 18 October 2012. On 16 November 2012, the DSB adopted the Appellate Body report and the panel report. On 3 May 2013, the arbitration report on the reasonable time for China`s implementation of the DSB recommendations and rulings.

해외건설공사 활성화를 위한 해외공사보험의 역할 제고에 관한 연구

김상만 ( Sang Man Kim ) 홍익대학교 법학연구소 2012 홍익법학 Vol.13 No.3

Last year Korea has become 9th country which achieved one trillion US Dollars of trade volume. The accumulated amount of overseas construction won by Korea exceeded 480 billion US Dollars as of the end of last year. The amount awarded, however, has decreased by 17.5 percent last year. Overseas construction is a contract for work, supply of goods, for services and a combination of these forms of contract. A contractor faces lots of risks in completing overseas construction but not limited to political risk in employing country, employer`s credit risk, and natural disaster. The overseas construction works insurance is a sort of export insurance operated by the Korea Trade Insurance Corporation. This insurance covers losses by contractors of overseas construction projects arising from political risks and project owners` commercial risks. Although there is no direct relation between the insured amount of the overseas construction works insurance and the amount of overseas construction awarded, some articles of the insurance policy need to be revised to enhance the role of the overseas construction works insurance. The enlargement of the risks covered by the overseas construction works insurance will help Korean contractors to win overseas construction project, which will contribute to the increase the amount of overseas construction awarded.

선박수출거래에서 환급보증(Refund Guarantee) 주요 조항의 법적·실무적 고찰

김상만(Sang Man KIM) 한국무역상무학회 2016 貿易商務硏究 Vol.72 No.-

The Buyer shall demand to the Builder the repayment of the pre-delivery instalments paid in case of the Builder’s default under a ship-building contract. The Buyer require a refund guarantee issued by a financial institution for a security for the repayment of the pre-delivery instalments paid. As the title of a refund guarantee, in practice, is various,we should look into the contents or the expressions in a guarantee to decidewhether a guarantee is a refund guarantee. A refund guarantee, a sort of independent bank guarantee, has characteristic of abstractness, and is independent from the ship-building contract. Arefund guarantee is available against the beneficiary’s first written demand and signed statement certifying that the Builder failed to make the refund in accordancewith the ship-building contract. The guaranteed amount of a refund guarantee will be automatically increased in accordance with the Builder’s receipt of the respective instalment,which is not in the other advance payment guarantee. These characteristics of a refund guarantee are derived fromthe expressions in a refund guarantee rather than inherent therein. This illustrates that careful attention is required to the contents and expressions of themain clauses in a refund guarantee.

글로벌 프로젝트 파이낸스 최근 동향 및 상업위험 분석

김상만(Kim, Sang Man) 한국무역상무학회 2014 貿易商務硏究 Vol.61 No.-

Project finance ("PF") is a method of raising long-term debt financing based on lending against the cash flow generated by the project alone. Project finance is a nonrecourse or limited recourse financing structure against the sponsors(or the investors). The debt terms in a project finance are not based on the creditor's credit support or on the value of the assets of the project. Lenders rely on the future cash flow to be generated by the project for debt repayment and interest, rather than the value of the project or the credit ratings of the sponsors. The non-recourse or limited recourse financing usually prompt potential project finance lenders to assess carefully all possible risks that might arise in a project to ensure that those risks are mitigated and controlled. In this respect, project finance is a opposite financing method of corporate finance. Project finance has rapidly grown over the last 20 years due to the worldwide process of privatization of public sector and development of natural resources. Global project finance volume reached the record USD 406.5 billion in 2011. In 2012, however, Global project finance volume dropped 6% to USD 382.3 billion. Infrastructure overtook Energy to lead all sectors with USD 113.6 billion. It is generally recognized that there are more and higher risks in project finance compared with corporate finance. Project finance is exposed to commercial risks as well as political risks. The main commercial risks are completion risks, environmental risks, operating risks, input supply risks, revenue risks, etc, and the main political risks are currency convertibility and transfer risks, expropriation risks, war and civil disturbance risks, risks of breach of government concession agreement, etc. Completion risks include permits risks, risks relating to the EPC Contractor, construction cost overrun, delay in completion, inadequate performance on completion, etc.

국제노동기구(ILO)의 핵심협약과 FTA 협정상의 노동 조항(노동 장)에 대한 고찰

김상만(KIM, Sang-Man) 인하대학교 법학연구소 2014 法學硏究 Vol.17 No.2

우리나라의 FTA는 2003년 한-칠레 FTA 체결을 시작으로 2014년 3월 11일 한-캐나다 FTA 타결까지 총 12건에 49개국과의 FTA를 타결하였으며, 현재 한-중 FTA 등 6건의 FTA가 협상 중에 있다. 우리나라는 2013년 기준 무역의존도가 89.8%로 무역은 국가경제에 매우 중요한 영향을 주는 바, 지속적인 무역확대를 위하여 FTA의 확대가 절실하다. “국제노동기구(ILO)”는 국제노동기준을 정하고 평가하는 중요한 역할을 하는데, 비록 ILO가 국제노동기준을 강행할 수는 없지만 노동기준에서 강력한 영향력을 행사하고 있다. ILO에서는 1919년에 “공업부문 사업장에서 근로시간을 1일 8시간, 1주 48시간으로 제한하는 협약(제1호)”을 채택한 이후 현재까지 189개의 협약을 채택하였다. 그 중에서 “강제노동에 관한 협약(제29호)”, “강제노동 폐지에 관한 협약(제105호)” 등을 8대 핵심협약이라고 한다. 우리나라가 타결한 FTA 중에서 한-미 FTA, 한-EU FTA 등 7건의 FTA 협정문에서 노동 조항(노동 장)을 두고 있다. 노동 조항에서는 대체로 결사의 자유, 단체교섭권의 효과적인 인정, 강제노동의 금지, 아동노동 금지, 고용 및 직업상의 차별의 철폐 등 핵심노동권의 준수 의무를 규정하고 있다. 그러나 FTA 협정문에서는 이러한 “핵심노동권”의 구체적인 의미에 대해 규정하지 않고 있어 그 해석에 대해 다툼이 될 수 있는데, ILO의 핵심협약 및 국제노동기준은 상기의 노동 조항을 해석하는데 중요한 기준이 될 것이다. Since Korea signed its first Free Trade Agreement (FTA) with Chile in February 2002, it concluded 12 FTAs with 49 countries. The International Labour Organization (ILO) is the United Nations body responsible for setting international labor standards, which are formulated as conventions and recommendations. Since its founding in 1919, the ILO has formalized an array of labor rights into 189 conventions or labor standards. There are eight fundamental Conventions (on prohibition of forced labour, child labour, the right to organise in a trade union, and suffer no discrimination) which are binding upon every member country of the International Labour Organization from the fact of membership, since the Declaration on Fundamental Principles and Rights at Work in 1998. The other Conventions are binding upon member countries whose legislatures have chosen to ratify them. Once ratified, because there is no international labour court as such, Conventions rely for their enforcement upon the jurisprudence of domestic courts. A number of FTA agreements include “labor provisions (labor chapter), and 7 FTA agreements of Korea’s include labor provisions. As those FTA agreements, however, do not describe in detail the core labor rights, the ILO’s Conventions and the provisions will help to understand and interpret the FTA’s labor provisions (labor chapter).