國際商去來에 있어 電子契約의 特殊性에 관한 硏究

심종석(Shim Chong Seok) 한국국제회계학회 2003 국제회계연구 Vol.9 No.-

Electronic commerce in the cyberspace through the internet is not a new phenomenon. International traders have already exchanged business information of which through the various networks needed for the international commerce. Internet is different from others in that it just has various means and methods for commercial transactions caused by a lot of computer webs. At the present time, Rapidly spreading instant use of internet is facilitating changes and development in commercial transactions. There have been two kinds of networks, closed and opened networks. These two networks are combined and developed in the cyberspace expanding its areas. These sorts of phenomena are natural because electronic commerce is essentially global. In addition, the commerce among countries has been happening from time to time and it not only brings active globalization in many ways but also changes social and economic structures. Under those circumstances, this study defines data massages focusing on the essential part in the means and methods stated above. It also deals with problems and solutions in electronic contracting. The study defines the meanings of electronic commerce and electronic contracting from the subjects - computerization of electronic commerce and features of electronic contracting - in their orders within the limits of the study. It also reviews differentiating its means and methods. Functional requirements of data messages are also within the study. In addition, by the comparative legal study of the limits of international business transactions stated in the international trade law, electronic commerce should be distinct from electronic transactions. It means that the former involves 「Business to Business」 and the latter involves transactions with any others including it. Therefore practical benefits are focused on. The benefits are based on the fact that it is reasonable that a sharp line has to be drawn between B2B and B2C. B2B is something that protects themselves by the various international laws controlling international business transactions whiles B2C has a relatively large need to be protected. Data messages are give the same legal and functional effects as paper documents. It is just embodied concept of electronic signature by the contractual parties concerned in international business transactions, information security based on the good faiths. It should be reviewed in general and the reasons for if are suggested. The procedures of electronic commerce are somewhat short in comparison with its common use these days. So it is in desperate need to establish uniform rules that control international business transactions in the cyberspace. The study suggests the bases of how and what rules to be put as the computerizations of electronic commerce are proceeding. In the cyberspace, it has been difficult to rely on international trade usage and customs because of its short history and rapid changes. Therefore new niles are being made. The forms are model law, guidelines, principles or rules rather than a treaty that carries legal bindings among countries. The law of the main countries that lead electronic commerce is having effect on that of other countries or it becomes their law itself. The method is different from countries to countries. Depending on the matters of legal principles, some countries revise their positive laws or take measures for special legislation. That's the way they deal with the problems happening in the cyberspace. At the same time, the international organization involved in electronic commerce is going ahead with international legislation and some results have already existed. The results up to now can be said that they just enact fragmentary laws to be applied in order to solve practical problems or they try to arrange laws to be applied comprehensively. But they are just temporary ones. From the above subjects, new principles and rules are being studied while we are roughly reviewing sy

OECD 정보기술전망(2008)에 관한 지표평가와 우리나라 IT 정책에 대한 함의

심종석(Chong-Seok Shim),노정희(Jeong-Hee Noh) 국제e-비즈니스학회 2009 e-비즈니스 연구 Vol.10 No.2

국제계약에 있어 전자적 의사표시의 이용에 관한 UN 협약의 평가와 실무적용상 유의점에 관한 고찰

심종석(Chong-Seok Shim) 국제e-비즈니스학회 2008 e-비즈니스 연구 Vol.9 No.4

미국 통일컴퓨터정보거래법상 컴퓨터 정보의 보증체계에 관한 고찰

심종석(Chong-Seok Shim) 국제e-비즈니스학회 2006 e-비즈니스 연구 Vol.7 No.5

국제상사계약에 관한 일반원칙(PICC)하에서 다수의 채무자와 채권자에 관한 법적 기준

심종석(Chong Seok SHIM) 한국무역상무학회 2016 貿易商務硏究 Vol.72 No.-

This study focused on getting clear understanding on the legal bases in terms of plurality of obligors and plurality of obligees through a analysis the PICC(2010) which has been standing firmly as the general principles of international commercial contract. Related to the title of this paper, PICC are dealingwith not only plurality of obligors but plurality of obligees. The contents of the former are as follows; presumption of joint and several obligations and obligee’s rights against joint and several obligors (arts.11.1.1, 11.1.2, 11.1.3), availability of defences and rights of set-off and effect of performance and set-off (arts.11.1.4, 11.1.5), effect of release or settlement and effect of expiration or suspension of limitation period (arts.11.1.6, 11.1.7), effect of judgment (art.11.1.8), apportionment among joint and several obligors and extent of contributory claim (arts.11.1.9, 11.1.10), rights of the obligee, defences in contributory claims, inability to recover (arts.11.1.11, 11.1.12, 11.1.13) and so on. On the other hand the contents of the latter are as follows; definitions (art.11.2.1), effects of joint and several claims (art.11.1.2), availability of defences against joint and several obligees (art.11.2.3), allocation between joint and several obligees (art.11.1.4). Themain subjects are one iswhen several obligors are bound by the same obligation towards an obligee, the obligations are joint and several when each obligor is bound for thewhole obligation, the obligations are separatewhen each obligor is bound only for its share and the other iswhen several obligees can claimperformance of the same obligation from an obligor, the claims are separate when each obligee can only claimits share, the claims are joint and several when each obligee can claim the whole performance and the claims are joint when all obligees have to claimperformance together.

FTA 원산지관리체계 분석을 통한 uTradeHub상 e-C/O 관리시스템 기반구축에 관한 연구

심종석(Chong-Seok Shim) 국제e-비즈니스학회 2010 e-비즈니스 연구 Vol.11 No.2

전자서명 관련 법제의 개선과제에 관한 일고찰

심종석(Chong-seok Shim),정희원(Hee-won Chung) 한국인터넷전자상거래학회 2010 인터넷전자상거래연구 Vol.10 No.2

Various laws have been passed internationally to facilitate commerce by the use of electronic massages and signatures in interstate and foreign commerce. The intent is to ensure the validity and legal effect of contracts entered into electronically. For instance, electronic signature definitions of E-Sign'(Sec 106) are the term electronic signature means a method of signing an electronic message that identifies and authenticates a particular person as the source of the electronic message and indicates such person's approval of the information contained in the electronic message. In the view point of UETA(Sec. 2) is that's means an electronic sound, symbol, or process attached to or logically associated with a record and executed or adopted by a person with the intent to sign the record, In the other hand, an electronic bill of lading is a simple bill of lading but it is provided (or the transaction takes place) through electronic means. These are electronic signature, and the information is transmitted electronically. This has been able to take place through electronic messages. According to the electronic signature acts in Korea, this law applies where electronic signatures are used in the context of commercial activities and for the purpose of this law electronic signature means data in electronic form in, affixed to or logically associated with, a electronic message, which may be used to identify the signatory in relation to the electronic message and to indicate the signatory's approval of the information contained in the electronic message.

CISG하에서 매수인의 물품대금지급 의무에 관한 법적 기준과 판결례에 관한 고찰

심종석(Chong-Seok Shim) 한국통상정보학회 2013 통상정보연구 Vol.15 No.3

본고의 연구범위로서 ‘국제물품매매계약에 관한 UN협약’(CISG) 제3편 제3장 제1절은 총 7개의 조문으로 구성되어 있다. 본고의 연구결과로서 개별조항의 법적 기준에 관한 요지와 그 시사점 내지 유의점은 다음과 같다. 제53조는 본절의 개요임과 동시에 매수인의 주된 의무를 일괄하여 다루고 있는 규정이다. 본조는 CISG가 물품매매의 요건을 언급하고 있지 않음을 고려하여 제30조와 연계하여 다루어야 한다. 제54조는 계약이나 또는 적용법규에 따라 물품대금지급을 위한 매수인의 준비조치를 다루고 있는 규정으로서 본조의 의무를 위반할 경우 매도인은 제61조에 따라 구제수단을 행사할 수 있다. 다만 이러한 절차는 제71조 (1)에서 규정하고 있는 이행준비 또는 계약의 이행을 위한 행위가 아님을 유의하여야 한다. 제55조는 적용함에 있어서는 반드시 양당사자의 의사가 고려되어야 한다. 계약당사자가 물품가격을 결정하고 있는 경우 제7조의 적용순위에 따라 일반원칙 내지 국제사법이 적용될 수 있음을 유의하여야 한다. 제56조는 당사자가 물품중량의 기준을 합의해 두고 있지 않다면 포장중량을 제외한 물품의 순중량으로 물품대금을 결정하도록 규정하고 있다. 본조는 당사자 의사나 관행 또는 관습이 없는 경우에 적용되는 일반원칙이다. 제57조에 의거 당사자가 달리 합의한 바가 없다면 물품대금은 매도인의 영업소에서, 당사자가 물품의 인도 또는 서류의 교부 시에 대금을 지급하기로 합의한 경우 물품 또는 서류가 인도되는 장소에서 대금이 지급되어야 한다. 계약체결 후 영업소의 변경과 관련하여 발생한 물품대금지급에 관한 추가비용은 매도인이 부담하여야 한다. 제58조는 그 어떠한 특정한 시기에 물품대금을 지급하여야 할 의무가 없는 경우 매수인의 대금지급의 시기를 규정하고 있는 조문으로서 이 경우 본조는 제78조에 언급된 이자의 누적의 시기의 기산시점이 된다. 제59조에 따라 매수인은 그 어떠한 조건에도 구애됨이 없이 예정대로 물품대금을 지급하여야 한다. 당해 의무를 위반할 경우 매도인은 모든 구제권을 행사할 수 있다. 당해 시점 이후로 연체된 금액의 이자가 적용된다. Section I of Chapter III (‘Obligations of the Buyer’) in Part III (‘Sale of Goods’) of the CISG consists of six articles addressing one of the fundamental buyer obligations described in article 53 of the CISG: the obligation to pay the price. Although the amount of the price that the buyer must pay is usually specified in the contract, two articles in Section I contain rules governing the amount of the price in particular special circumstances: article 55 specifies a price when one is not fixed or provided for in the contract, and article 56 specifies the way to determine the price when it is ‘fixed according to the weight of the goods’. The remaining four provisions in Section I relate to the manner of paying the price: they include rules on the buyer’s obligation to take steps preparatory to and to comply with formalities required for paying the price (article 54); provisions on the place of payment (article 57) and the time for payment (article 58); and an article dispensing with the need for a formal demand for payment by the seller (article 59). Especially article 53 states the principal obligations of the buyer, and serves as an introduction to the provisions of Chapter III. As the CISG does not define what constitutes a ‘sale of goods’, article 53, in combination with article 30, also sheds light on this matter. The principal obligations of the buyer are to pay the price for and take delivery of the goods ‘as required by the contract and this CISG’. From this phrase, as well as from article six of the CISG, it follows that, where the contract provides for the performance to take place in a manner that differs from that set forth in the CISG, the parties’ agreement prevails.

조세피난처 과세제도와 그 개선방안에 관한 연구

심종석(Shim Chong-Seok) 한국국제회계학회 2009 국제회계연구 Vol.0 No.26

조세피난처는 법인의 실제 발생소득의 전부 또는 상당 부분에 대해 조세를 부과하지 아니하거나 그 법인의 부담세액이 당해 실제 발생소득의 15% 이하인 국가 또는 지역을 말한다. 조세피난처는 세제상 우대뿐 아니라 내국법상 별단의 규제가 적고, 기업 경영상 장애요인이 발생할 소지가 매우 적으며, 특히 모든 금융거래의 익명성이 철저히 보장되기 때문에 탈세와 소위 돈세탁을 위한 자금거래의 온상이 되고 있기도 하다. 본 연구는 조세피난처 과세제도와 그 개선방안이라는 논제하에서 우리나라 조세피난처에 대한 과세제도를 살펴보는 중에 이에 대한 법리적 시사점을 추론하여 현행 우리나라의 조세피난처 과세제도의 적정성과 투명성 및 이에 대한 개선방안 도출에 목적을 두었다. 개선방안에 대한 주요 골자는 첫째, 우선 조세피난처 판정기준을 비과세나 감면의 경우에도 실질적인 조세부담율로 일원화 하여야 하고, 둘째, 조세피난처 세제규정의 지배관계는 주식을 통한 지배기준으로 달리 개정하여야 하며, 셋째, 조세피난처 조세회피의 판정기준으로서 현행 조세부담율이 형평에 맞지 않게 다소 높은 비율로 책정되어 있음에 따라 법인세가 점점 낮아지고 있는 추세를 감안하여 일정부분 부담률을 낮추어야 하고, 넷째, 내국법인 등 사업활동의 범위를 수동적인 기업행태를 지향하고 있는 법인에 대하여 그 범위를 일부 축소하여야 한다는 것으로 요약된다. A tax haven is a place where certain taxes are levied at a low rate or not at all. Individuals and/or firms can find it attractive to move themselves to areas with lower tax rates. This creates a situation of tax competition among governments. Different jurisdictions tend to be havens for different types of taxes, and for different categories of companies. Advantages of tax havens not so long ago were not taken into account for business or investment activities. Tax havens became more easily available and accessible in the ever-changing economic environment and modern communication facilities. Even not a very sophisticated investor these days became more familiar with offshore havens services and advantages they offer. As people gain wealth they naturally want to protect it from unnecessary taxation, unwanted creditors, unexpected litigation and extravagant heirs. Offshore Multinational Companies(MNS's) located in offshore havens are an irreplaceable tool for small and medium investors to achieve asset protection and preserve their wealth in a more tax efficient way. An MNS is an entity that cannot trade or be involved in any activity in the country of incorporation, with the exception of payment of government fees, payments for the services of lawyers, and accountants, if necessary. Such companies are exempt from all types of taxes. An offshore tax haven MNS can be involved in activities with another offshore company incorporated in the same jurisdiction. There is no exchange control restriction on such companies. Confidentiality of your activities is guaranteed also, which is one of the main attractions that offshore havens offer.

FTA 기업의 전자적 원산지관리시스템 구축에 관한 고찰

심종석(Chong-seok Shim),오현석(Hyon-sok Oh) 한국인터넷전자상거래학회 2009 인터넷전자상거래연구 Vol.9 No.4

Though FTA exporters can apply electronic for certificates of origin(i.e. e-C/O), in some countries documents still have to be physically stamped, posted back to, couriered or collected by the exporter before the certificate can be obtained. This process can take hours, sometimes days. Basically certificates of origin are essential for exporting companies to comply with customs requirements in the importing state, as well as meeting banking and other commercial criteria. Customs issue and attest certificates of origin and other trade documents, a role that is vital to the facilitation of international trade, especially in an increasingly differentiated rule-of-origin trading environment that lacks international certification standards. e-C/O is the next step in exporter aim of making the production of export documentation a completely paperless process. Not only are there benefits to exporters in terms of speed; application process has been reduced to a matter of hours, simplicity; in completion of the form and delivery to the exporter and cost avings; in presenting the form to the couriers, post, staff time further more ease-of-use, there are also benefits to their customers through greater efficiency, better responsiveness and improved customer care.