特殊關係者間 國際去來에 대한 關稅의 課稅方法 硏究 : 多國籍企業의 國際去來를 中心으로

이동화 경희대학교 국제법무대학원 2002 국내석사

The fourth ministers meeting of the WTO recently held in Doha, Qatar, adopted a declaration on the inauguration of New Round. And China, a gigantic producer and consumer in the world market with a population of 1.3 billion, joined the WTO as its 143rd member nation. Accordingly, a new international trade environment has been created and the world's trade volume is expected to grow rapidly with the introduction of 'tariffs only' even for agricultural products. Trade between nations necessarily entails movements across borders and importing countries impose tariffs on the importation of goods. A tariff is calculated by multiplying a tax base by a tariff rate. As the tariff rates are fixed, the tariff amount depends upon how a tax base is determined. In a bid to prevent countries from intentionally determining a tax base in their favor, the countries in the world established a common norm called "the Agreement on Implementation of Article Ⅶ of the General Agreement on Tariffs and Trade (GATT 1994)". But the GATT 1994 caused various problems by defining the concepts of transaction values in a vague and comprehensive manner. One of the typical problems related to the imposition of tariffs is the imposition on the cross-border controlled transactions between transnational enterprise and its overseas related parties. In a country where a tax collection administrations are separated, the customs administrations and the tax authorities apply different rules to those international transactions on the assumption that transnational corporations manipulate the transfer price to avoid tax burden. This is true for Korea as well. In Korea, the customs law and the Act for the Coordination of the International Tax Affairs'(the tax law for transfer pricing) are applied to the taxation on transfer pricing separately, causing a variety of problems. In this respect, this study first takes a look at how the tax base is determined in Korea in accordance with the customs law that accepted the GATT 1994. The study will also examine problems with the customs valuation system and present solutions to them. In addition, the study will examine and analyze the methods to calculate the arm's length price for the transfer prices of transnational corporations in accordance with the tax law for transfer pricing and the customs law, in addition to reviewing the similarities and differences between the two laws. And the ways to reasonably adjust the differences will also be examined in this paper. The study consists of five chapters including Introduction and Conclusion. Chapter 2 : General Principles of Tax Base for Tariff examines the significance of the customs valuation, international common rules on customs valuation, Korean customs valuation system and the methods to determine the tax base for tariff. Chapter 3 : Taxation Methods for Cross-border Transactions of Transnational Enterprises first reviews the significance and essence of transnational corporations and transfer pricing and then examines the customs valuation methods for transnational corporations and the methods to determine the arm's length price according to the tax law for transfer pricing. Chapter 4 : Improvement of Current Systems through Comparison of Customs and International Tax Regulations presents the problems with the enforcement of the customs valuation for general cross-border transactions and the ways to resolve them. Chapter 4 also compares the international tax and customs regulations for international transactions of transnational corporations, discusses the differences and seeks ways to harmonize them. In conclusion, I'd like to offer the following measures to improve the situations. First, the laws specifying the same matter differently as in the case of the definition of 'related parties' should be unified and the administrative cooperation including conclusion of MOUs between the customs and tax authorities should be strengthened to reduce the taxpayers' confusion stemming from different arm's length price calculation methods. Second, the tax collecting authorities should conduct studies on business types and transaction practices, establish guidelines for each business and transaction type and make public these guidelines in order to enhance the predictability of taxpayers. Third, in addition to the efforts to help the transfer pricing system take root in the nation, the competent authorities should also exert efforts to create common tax regulations by actively participating in international forums organized by organizations like the WTO and OECD and exchanging views with foreign tax authorities.

美國獨占禁止法의 域外適用에 관한 硏究

吳眞姬 慶熙大學校 國際法務大學院 2001 국내석사

독점금지법의 역외적용(extraterritorial application)이란 "자국의 영역외에 소재하는 외국인(자연인 및 법인) 및 물건에 대해, 또 한 자국의 영역외에서 행해지는 행위에 대해서 자국의 법률을 적용하는 것"을 말한다. 이는 자국의 영역외에서 행해진 경쟁법 위반행위에 대해서도 그 영향과 효과가 국내에 미치는 경우에 국내법원이 법적 관할권을 행사하는 것을 의미한다. 미국은 경쟁법의 역외적용에 가장 적극적인 태도를 보이고 있으며, 독점금지법의 역외적용과 관련하여 판례를 중심으로 영향이론, 이익형량이론, 합리성원칙 등의 역외적용이론을 발전시켜 왔다. 또한 판례와는 별개로 미국법무부의 독점금지법의 국제적 사업활동에 대한 적용지침을 통하여 미국의 국내시장에 영향을 미치는 외국기업의 활동에 대해서도 미국법원은 미국독점금지법을 적용할 수 있도록 하고 있다. 본 논문에서는 우리 나라와 밀접한 관계에 있는 미국의 독점금지법을 중심으로 살펴보았다. 그러나 각 국가들은 독자적인 기준에 따라 국가관할권을 행사하고 있으므로 자국의 경쟁법을 역외적용할 경우 이에 따른 국제법상의 마찰의 가능성을 안고 있다. 이러한 역외적용의 문제는 우루과이라운드협상 결과 국경에서의 무역장벽이 대폭 해소되고, 한 국가의 기업의 행위가 다른국가의 경쟁질서에 영향을 미칠 수 있게 됨에 따라 각 국가의 상이한 경쟁법을 통일시키기 위한 경쟁법의 국제규범화 논의를 대두시켰다. 특히 경쟁법의 역외적용은 국가주권과의 마찰이라는 외교적 문제를 야기시킬 수 있으므로 각 국가들은 이를 개선하기 위한 쌍무협정, 지역간 협정, 다자간 협정을 통한 국제적 논의 및 NUCTAD와 OECD 등 국제기구를 중심으로 경쟁법의 국제규범화에 대한 논의를 활발히 하고 있다. 우리 나라의 입장에서는 경쟁법의 역외적용과 관련하여 다음과 같은 대응방안을 마련할 필요가 있다. 첫째, 경쟁법의 국제규범화 논의를 지켜 보면서 우리 나라의 경쟁법을 개선시키고, 둘째, 우리 나라 기업들은 주요국의 경쟁법에 대한 연구를 통하여 역외적용과 관련한 피해 및 분쟁을 사전에 예방하여야 할 것으로 본다. Extraterritorial application of the antitrust law refers to the application of its own country's laws both for foreign nationals (natural persons and corporations) located out of its own country's territory and for acts conducted out of its own country's territory. This means that even for offenses under the competition law conducted out of its own country's territory, the court in its country exercises the legal jurisdiction if such offenses have an effect on its country. The United States of America takes the most positive attitude on the extraterritorial application of the competition law and has developed the theory of extraterritorial application such as effect doctrine, interest balancing theory, rule of reasonableness, etc., based on precedents in relation to the extraterritorial application of the antitrust law. Further, through the application guidelines concerning the international business activities under the Antitrust Law issued by the Justice Department of the United States of America, the U.S. court may apply the antitrust law as to the activities of foreign corporations having an effect on the domestic market in the U.S. The present paper concentrates on the antitrust law of the U.S. which is closely related to the Republic of Korea. As each country exercises its jurisdiction according to the independent standards, however, the extraterritorial application of its own country's competition law may bring about the possible discord under the international laws. As the trade barrier on the boundary was greatly settled as the Uruguay Round of Multilateral Trade Negotiations, and the acts of corporations in its country may have an effect on the competition order of other countries, such problem of the extraterritorial application raised discussion on the international standardization of the competition laws for harmonization of the competition laws which are different from one another. Especially as the extraterritorial application of the competition law may bring about the diplomatic problem which is the discord with national sovereign rights, each country is has to a lively discussion on the international standardization of the competition law through the international negotiation such as a bilateral agreement, territorial agreement, multilateral agreement, etc., as well as through the international organization such as UNCTAD and OECD, so as to improve such problem. At the present situation, our country needs to prepare the following countermeasures in relation to the extraterritorial application of the competition law. Firstly, the competition law of the Republic of Korea should be improved watching the discussion on the international standardization of the competition law. Secondly, corporations in the Republic of Korea should prevent damage and dispute related to the extraterritorial application in advance by studying about the competition laws of the major advanced countries.

國際建設工事에서 발생하는 法律紛爭의 解決方案에 관한 考察

송상열 경희대학교 국제법무대학원 2001 국내석사

건설공사를 둘러싼 분쟁은 건설공사의 특성에 비추어 불가불 발생할 수밖에 없으므로 발생한 분쟁은 조기에 해결하는 것이 바람직하다. 건설공사 분쟁은 입찰서류의 접수에서부터 하자보수에 이르기까지 모든 단계에 걸쳐 발생한다는 특징이 있다. 따라서 입찰서류상 계약조건의 면밀한 검토와 착공, 시공, 준공 등 각 이행단계에서의 분쟁발생에 대비할 수 있도록 사전준비를 철저히 하여야 한다 일반적으로 활용되고 있는 국제적인 표준계약조건에 대한 완전한 이해, 사업장 소재지국의 관련법규 및 사법제도의 면밀한 검토, 공사진행 중의 법령변경에 대비한 계약서의 조항, 나아가 재판관할이나 준거법, 외국판결의 승인 및 집행에 관한 국제사법에 대한 이해도 필수적이다. 이와 같이 국제건설계약에 있어서 계약서의 중요성은 절대적이므로 입찰준비단계에서부터 계약문서들에 대한 철저한 검토와 분석을 함으로써 계약내용의 모호함, 불일치 등으로 인한 분쟁을 미연에 방지해야 한다. 계약서에 서명하기 전에 모든 계약서류를 검토하고, 통지 등의 요구사항을 확인하여야 하며, 현장종사자가 이를 숙지하고 있어야 한다. 공사진행중 발생하는 각종 위험에 대비하기 위하여는 공사관련보험에 부보하는 등 대체이행수단을 확보해 두거나 상대방의 신용이나 계약자체의 건전성을 점검하는 일이 중요하다. 계약체결시에는 불가피한 계약해제에 대비한 규정, 계약위반시의 조치, 예기치 못한 사태발생시의 대응, 계약상 권리의 양도, 중요한 용어의 정의 등이 종종 문제가 되므로 계약서에 확실히 규정해 놓도록 한다. 계약체결 이후 공사수행 과정에서는 적정한 계약의 관리가 성공적인 공사수행에 관건임을 유념해야 한다. 또한 계약이행과 관련하여 각종서류의 작성 등 기록들을 정리 보관하는 것도 잊어서는 안될 것이다. 클레임에 대비한 계약운용방안으로는 공사내용의 기술적인 검토와 계약내용의 확실한 파악, 계약서상의 분쟁조정 조항의 검토, 준거법에 관한 검토, 법률전문가의 활용 등이 있으며, 클레임은 당연한 청구권이므로 클레임이 성립되면 適期에 통지하고 適法한 수준에 따라 서면으로 분명하게 제기해야 한다. 클레임 발생시 무엇보다도 중요한 것은 시공자의 철저한 사전대비이다. 그러나 클레임제기는 클레임에 대한 인식 부족 내지 부정적인 시각, 발주기관의 관행이나 우월적 지위남용으로 인해 현실적으로 많은 제약과 한계가 따른다. 계약위반에 대한 법적인 구제수단으로는 영미법상의 손해배상과 형평법상의 강제이행제도가 일반적으로 허용되고 있으므로 이에 대한 사전이해와 준비도 필요하다. 오늘날 국제거래 분쟁해결방법 중 중재가 매우 중요하므로 뉴욕 협약이나 국제상업회의소의 중재규칙 등을 상세히 파악하여야 하며, 중재판정이 내려질 국가가 뉴욕협약의 체약국인지 여부를 확인하여야 한다. 아울러 국가별 분쟁해결기구 및 절차, 건설분쟁관련 관습, 국가별 제약사항, 분쟁관련제도 등 개별국가의 건설분쟁관련사항을 사전에 충분히 조사·연구해야 할 것이다. 건설분쟁은 일반적으로 클레임으로 시작되어 소송으로 발전하기 일쑤이다. 물론 이와 같은 절차는 강제적이거나 명문화되어 있는 것은 아니지만, 계약서에 분쟁해결에 대한 조항이 없다면 계약당사자가 이 중 어느 것을 선택하느냐는 계약당사자의 판단에 따르게 된다. 협상, 조정, 중재는 대체적인 분쟁해결방법(ADR)이라고 하여 국제건설공사의 분쟁해결방법으로 중시되고 있다. 건설업계에서는 현실적으로 분쟁이 발생하여 소송으로 비화되어도 비용, 시간 등 막대한 손실을 인식하여 진행도중 협상 등의 방법으로 해결하는 것이 보통이다. 날로 증가되는 국제거래에서 그로 인한 분쟁의 발생은 불가피한 바, 보다 확실한 분쟁해결방법을 강구해야 할 필요성이 갈수록 절실해지고 있다. As we regard some kind of disputes unavoidably arising from international construction projects by nature, it is desirable to settle the disputes in the early stage. The construction-related disputes usually take place in all phases from the registration of tender documents to the inspection of defects. Thus, early arrangements have to be made to reach a satisfactory settlement through the whole process from commencement, construction, to the completion of works. It is necessary and important to fully understand the widely used standard conditions of construction contracts like FIDIC, to review the relevant laws and judicial systems of the countries having the jurisdiction over the construction sites, and to understand general conditions with respect to the change of law, conflict of laws principles, and the recognition and enforcement of foreign judgments. Legal staff of the contractor specialized in international contracts should know the particulars including formation of a contract to avoid any possible dispute owing to discrepancies or conflicts in the contract documents. They should make every effort to review and analyze contract documents in the early stage of bid preparation. Before executing contracts, all documents and specific clauses therein should be carefully scrutinized. While the construction work is in progress, it is important to ensure substitute performance such as insurance against construction risks to take place, and to check the credit standing of other participants and the effectiveness of the contract itself. At the time of entering into a contract, it is necessary to include certain clauses providing measures in the event of termination or unexpected circumstances, assignment of contractual rights and the definition of important technological terminologies. During the construction period, legal experts should bear in mind that the proper administration of the contract is a key for the successful completion of the projects. Keeping records of various documents generated in the performance is also important. To protect itself from claims, the contractor may take such measures as technical review of construction activities, understanding of contract details including dispute settlement and applicable law clauses, and employing legal specialists. Since a claim is a kind of right, it should be duly notified to the other party and submitted in writing according to a legal procedure. When a claim is filed, it is important for a contractor to prepare for it. However, the reality is quite different in that there are limitations and obstacles due to lack of understanding and negative view of the claims and owners' abusive practices of the right. As a remedy for breach of the contract, such compensation as damages is allowed for under the common law, and specific performance in equity. Generally speaking, arbitration is increasingly used to settle disputes in international transactions. So arbitration rules such as the New York Convention and the ICC Arbitration Rules need complete understanding, and one should check whether the host country is a contracting state to the New York Convention. In addition, it is important to survey in advance dispute settlement bodies and settlement procedures or practices, restrictions, if any, relevant legal systems, and individual cases related with international construction contracts. Disputes regarding the construction contract usually start with a small claim, and more often than not end up as a litigation. Such process is not mandatory or explicitly stipulated, but in the absence of the dispute settlement clauses, the contracting parties may opt for certain alternatives. Thus, negotiation, conciliation and arbitration, collectively alternative dispute resolutions (ADRs), are increasingly used in view of special knowledge and technological matters of the international construction projects. In the construction industry, even if a dispute arises and grows to be a litigation, it is advisable to make a settlement even during the process of litigation, in consideration of a great costs and loss of time. As international transactions are on the increase with disputes taking place unavoidably, it is imperative to explore a more efficient way of dispute settlement.

國際建設工事契約에 관한 事例 硏究

權浩相 慶熙大學校 國際法務大學院 2001 국내석사

오늘날 한국 해외건설업체들이 총체적으로 부실하게 된 원인의 상당부분은 국내 건설업체의 잘못된 계약체결 및 이행관행에서 찾아볼 수 있으며, 국내 건설업체가 최근 몇 년간 참여한 국제건설공사 입찰의 구체적 계약체결 사례를 통하여 최근의 국제건설공사계약의 경향(trends), 주요 쟁점사항 및 문제점 등을 조명해 보았다. 아울러 국제건설공사계약의 특수성과 계약서 작성 및 체결 시 유의할 사항을 영미계약법을 기준으로 알아 보았으며, 더 나아가 국내 건설업계가 이러한 계약상 위험을 예방 및 회피하기 위한 방안을 모색해 보았다. 구체적 사례연구에서는 최근 몇 년간 국내 건설업체가 입찰 참가한 국제 플랜트 턴키 건설공사를 주 대상으로 발주자가 아닌 건설업체의 관점에서 연구해 보았으며, 동 사례연구를 통해 도출한 최근의 국제건설공사계약의 특징적 요소로는 발주자 면책범위의 확대, 제3자의 설계에 대한 시공자의 보증책임 강화, 클레임 사유의 제한, 클레임 청구절차의 엄격화, 시공자 앞 손해배상(liquidated damages) 청구의 확대 및 계약발효조건의 중요성 증대 등이 있다. 상기에서 열거한 최근의 국제건설공사계약의 특징적 변화는 대부분 시공자에게 불리한 쪽으로 작용하는 것인 바, 이에 대한 국내 건설업체들의 효율적 대처를 위해 필자가 이 논문의 결론으로 제시하는 방안은 사전예방 차원에서의 계약서 작성 및 체결의 중요성과 이를 위한 계약검토지침의 준비 및 활용, 향후 클레임에 대비한 서류작업(documentation)의 중요성, 공사 종료 후 제기하는 하나의 큰 클레임 보다는 공사 중간 중간에 제기하는 여러 건의 작은 클레임이 더 바람직하며, 이를 위해 발주자와 계약 이행 중이라도 맞서는 것을 두려워해서는 안 된다는 점 등이 있다. Since the international construction markets are wide open to competent contractors capable of engineering, construction and financing as well, local construction companies should be prepared for such new requirements as financing arrangements and legal affairs handling. Nowadays international construction contracts are dealing with large scale long-term construction works, and the languages, practices, foreign exchange and legal systems are so different among parties. Therefore, the agreements provide for more detailed clauses regarding contractual relationships of relevant parties than usually expected. Recently, as the foreign exchange crisis swept across the East Asia and Latin America, the international construction markets have been largely influenced by buyers. Now that the employers have louder voice than ever before, contractors have to be careful in preparing construction contracts, including transfer of liabilities clauses, claims owing to change orders, and so on. A recent survey revealed that Korean contractors have suffered considerable loss because they reluctantly confront employers with their own rights. In short, they should bear it in mind that preventive measures are much more important than actual claims and legal disputes. Also they must behave themselves like businessmen as well as constructors.

國際的 二重課稅 防止制度에 관한 硏究

이계동 經熙大學敎 國際法務大學院 1998 국내석사

국제회계기준의 도입에 따른 금융기관 법인세제 개선방안 : 은행업을 중심으로

조진권 경희대학교 국제법무대학원 2010 국내석사

獨立的 保證의 法的問題에 관한 考察

심형보 경희대학교 국제법무대학원 2001 국내석사

독립적 보증은 당사자간의 각종 去來危險을 담보하기 위하여 거의 모든 국제거래에서 사용되고 있으며, 특히 플랜트수출계약, 건설공사계약 및 대출계약 등 대형거래에서는 필수적으로 요구되고 있다. 그러나, 실제 거래에서 많이 사용되고 있음에도 불구하고 이에 관한 法的 性格이나 制度 및 當事者間의 權利義務에 관한 규범은 아직까지 명확하게 통일되지 못하고 있다. 그럼에도 불구하고, 獨立的 保證이란 보증서상의 조건(書類提出)만 충족되면 보증의뢰인과 보증수혜자간의 원인계약상의 對抗要件과 상관없이 보증금을 지급하기로 한 약정이라고 정의할 수 있으며, 이에 관하여는 國際商業會議所(ICC)의 「要求拂保證에 관한 統一規則(URDG)」과 유엔(UN) 國際去來法委員會의 「獨立的 保證 및 保證信用狀에 관한 協約(UNCITRAL Convention)」이 중요한 규범이 되고 있다. 독립적 보증은 독립성과 추상성이라는 법적 성격을 갖는데, 獨立性이란 우리 민법상의 일반보증(附從性을 갖는 보증)과는 달리 원칙적으로 원인계약으로부터 자유로워서 보증인이 원인계약상 채무자인 보증의뢰인의 항변사유를 원용하여 보증수혜자의 보증채무 이행청구를 거절할 수 없다는 것이고, 抽象性이란 보증수혜자가 보증금 지급청구시 보증서상의 조건에 따라 정해진 서류만 제출하면 되고, 보증인도 이들 서류가 보증서상의 조건과 일치하면 보증금을 지급하여야 한다는 것을 말한다. 獨立的 保證은 우선 독립성과 추상성을 나타내는 문구를 포함하고 있어야 하고, 그 이외에도 原因契約에 관한 설명, 保證受惠者, 先行條件, 有效期間, 保證金額 및 通貨, 讓渡·質權·相計, 準據法 및 裁判管轄權에 대하여 명시적으로 규정하여야 한다. 독립적 보증은 실제 거래에서 다양한 형태로 사용되기 때문에 그 종류를 분류하기 어렵지만, 우선 관련당사자의 수를 기준으로 直接保證, 間接保證, 신디케이트(syndicated) 보증 및 백-투-백(back-to-back) 보증 등으로 분류할 수 있으며, 주채무의 내용에 따라 金錢債務에 대한 保證(支給保證)과 비금전채무에 대한 보증으로 분류하고, 후자를 다시 入札保證, 契約履行保證, 瑕疵補修保證, 先手金還給保證, 留保金保證, 關稅保證, 押留解止保證 등으로 분류할 수 있다. 또한 보증금 지급청구시 提出書類에 따라 지급요청서만 제출하는 보증과 제3자 작성서류를 제출하는 보증 및 법원판결이나 중재판정을 제출하는 보증으로 분류할 수 있다. 현재까지 독립적 보증에 관한 拘束力 있는 統一된 國際規範은 없다고 할 것이나, 要求拂保證 統一規則과 國際保證協約이 국제적인 규범의 표준이 될 수 있을 것이다. 양자는 세부적인 부분에서 약간의 차이가 있기는 하지만, 독립적 보증의 법적 성격 및 효과에 대하여 대체적으로 일치하고 있다. 독립적 보증의 보증인은 보증수혜자가 보증서상의 조건을 충족하여 保證金 支給을 請求하면 보증금을 지급하여야 한다. 보증금을 지급하기 위하여 보증의뢰인에게 지급청구사실을 통보하는 것이 일반적이며, 보증수혜자가 제출한 서류를 심사하여 보증금 지급여부를 판단하여야 한다. 保證人의 審査義務는 제시된 서류의 文面上 一致를 확인하는 것으로 족하므로, 문면상으로 일치한 서류만으로 보증금을 지급하면 그 의무를 면한다. 보증인은 서류심사시 원칙적으로 嚴格一致의 原則에 따라 그 일치여부를 확인하여야 할 것이나, 완전무결하게 일치할 것을 요구하는 것이 현실적으로 불가능할 수도 있으므로 다른 표시에 의하여 그 同一性이 인정된다면 相當一致의 原則에 따라 이를 일치한 것으로 보아야 할 경우도 있을 것이다. 다만, 보증인은 보증에 관한 모든 절차에서 보증의뢰인의 受任人으로서 항상 善管注意義務를 다하여야 할 것이다. 우리나라의 금융기관들은 외국의 보증수혜자에게 다수의 獨立的 保證書를 발급하고 있으나, 이에 관한 연구는 부족한 실정이다. 따라서, 이에 관한 분쟁에 대비하기 위하여 이에 관한 國際規範과 各國의 判例에 대한 연구가 필요할 것이다. 이러한 연구를 바탕으로 하여 보증인 및 보증의뢰인에게 유리한 보증서를 발급하도록 하여야 할 것이다. The independent guarantee is used in general as a security device in the international transactions and especially essential in such large-scale transactions as plant export, construction and loan agreements. But, despite its essential role in the international business transactions, the rules and regulations on its nature, payment system and relationships among the parties are not established in a unified form. Nevertheless, the independent guarantee is defined as undertaking that the guarantor promises to pay certain amount of money to the beneficiary without invoking defences derived from the underlying contract provided that the documents tendered by the beneficiary comply with the conditions of the guarantee. And, the Uniform Rules for Demand Guarantees (URDG) made by the International Chamber of Commerce (ICC) and the Convention on Independent Guarantees and Standby Letters of Credit (the International Guarantee Convention) concluded by United Nations Committee on International Trade Law (UNCITRAL) are playing an important role as an international norm on the independent guarantee. The independent guarantee can be characterized by its independence and documentary nature. Independence means that the guarantor cannot reject the beneficiary's demand for payment on account of defences derived from the underlying contract because of its separation from the underlying contract, while documentary nature means that the guarantor should pay the certain amount of money to the beneficiary provided that the tendered document comply with the terms and conditions specified in the guarantee. The independent guarantee should contain an explicit expression of independence and documentary nature and clearly describe its underlying contract, the beneficiary, precedent conditions, validity period, amount and currency, assignability, pledge, set-off, applicable law, jurisdiction, and so forth. Although it is difficult to classify independent guarantees because they are issued and used in various forms, we can classify them by some criteria. First, in terms of the number of parties, they can be divided into direct guarantee, indirect guarantee, syndicated guarantee, back-to-back guarantee. Secondly, the nature of obligation of principal defines their function as payment guarantee (financial guarantee) and non-financial guarantee, and the latter can be categorized into tender guarantee, performance guarantee, warranty (maintenance) guarantee, advance payment guarantee, retention guarantee, customs guarantee and judicial guarantee. Thirdly, the documents which are usually tendered by the beneficiary make difference between demand guarantees, documentary guarantees attached by documents of a third party, and other guarantees requiring the submission of a verdict or award. As a movement takes place to unify and harmonize the international private law, the ICC Uniform Rule for Demand Guarantees and the UNCITRAL Guarantee Convention have made a good example. And, they are common in their attitude toward the legal nature and effect of independent guarantees despite some differences in some details. The guarantor should pay the certain amount of money according to the beneficiary's demand if the conditions of payment were satisfied and usually give notice of the beneficiary's demand to the applicant. Before paying the money, the guarantor should examine whether the tendered document complies with the conditions of the guarantee on their face under the rule of strict compliance. But, as the case may be, the guarantor inevitably should examine the documents under the rule of substantial compliance. In any case, the guarantor as a nominee for the beneficiary should take reasonable care all the way from its issuance to expiration. Though some Korean banks have been issuing a number of independent guarantees to foreign beneficiaries, their legal implications have not been scrutinized. So an in-depth analysis on international case law is in great need. With sufficient knowledge of such legal frame of the independent guarantees, financial institutions could take full advantage of their activities as guarantor. Also, their clients may benefit from such banking practices.

WTO 협정하에서의 수출보조금에 관한 법적고찰

민병조 경희대학교 국제법무대학원 2001 국내석사

수출보조금은 정부나 공공기관이 수출촉진을 위하여 특정상품을 수출하는 산업 또는 기업에게 지원하는 수출장려금을 말한다. 정부나 공공기관이 지원하는 각종 보조금의 지급은 공정무역을 표방하는 WTO체제에서는 덤핑과 함께 국제경제법상 소위 불공정 무역행위의 대표적인 유형이다. 특히 수출지원 성격을 지닌 보조금은 정부나 공공기관에 의한 재정적인 지원, 직·간접적인 상품수출의 증가, 상품수입의 감소효과를 가지는 모든 형태의 소득이나 가격지원이 있으면 금지보조금으로 규정하고 있다. 자유·공정무역을 실현하기 위한 국제적 기구인 WTO체제하에서의 수출증대를 위한 지원보조금은 각종 통상분쟁을 일으키고 있지만, IMF관리하에 놓인 우리나라 경제상황을 고려할 때 수출촉진을 위한 수출보조금은 매우 중요한 법적·경제적인 이슈이다. 따라서 본 연구는 우리나라 정부가 수출촉진을 위하여 수출기업에게 지원해 오고 있는 수출금융제도 및 조세지원제도와 기업집단의 빅딜과 일반기업의 기업재무구조 개선과정에서 정부가 지원하는 세제 및 공적자금 등이 국제규범상 정당한 수출지원보조금으로 허용되는 제도인지를 검토하여 교역상대국과 통상분쟁을 사전에 방지하고 그 대응책을 찾아보고자 하였다. 문헌적 연구에 있어서는 수출보조금의 국제규범인‘WTO 보조금 및 상계조치협정’과 수출보조금 정책·제도·규범 등이 수출지원보조금으로서 국제규범상 허용되는지를 검토하기 위하여 공적수출신용의 법률적 근거를 이루고 있는‘OECD 가이드라인’을 중심으로 고찰하였으며, OECD국가들의 수출금융제도 및 공적수출신용제도와 공적수출신용기관을 연구하기 위해 국내외 저서와 연구자료, 각종 통계자료를 참고로 하였다. 수출촉진을 위해 정부가 기업에게 지원한 수출지원금융 및 기업의 구조조정과정에서 지원한 세제 및 공적자금이 재정적 지원이나 혜택부여라는 특정성의 문제로 인하여 타국가와 통상분쟁의 발생소지가 많으나, 이에 대한 적극적인 대처방안을 강구해야 하며, ‘WTO협정’제6조 1항의 면책조치를 활용하는 것도 한 방법이라고 할 수 있다. WTO체제에서는 수출보조금이 사전적으로 금지되기 때문에 앞으로는 수출지원이 더욱 힘들다고 오해하는 경우도 있지만, 보조금의 범주 및 예외규정에 근거하여 판단하여 보면 모든 수출지원제도가 폐지되어야 하는 것은 아니다. 수출활동에 직접적인 보조는 금지되지만, 간접적인 수단의 활용은 가능하므로 수출지원금융, 공적수출신용 등 규제되지 않는 지원방안을 더욱 강구하여야 한다. ‘WTO협정’과‘OECD가이드라인’의 고찰을 통하여 공적수출신용은 보조금 요소가 있음에도 불구하고 개도국의 경제발전과 세계무역확대에 기여한다는 특성 때문에 ‘WTO협정’에서도 예외적인 수출보조금으로 인정되고 있으며, 공적수출신용에 내재된 보조금 요소에 관한 규제는 ‘OECD가이드라인’을 따르도록 규정하고 있다. 선진국의 수출지원금융 및 공적수출신용의 운용실태를 고려할 때, 우리기업의 대외 수출경쟁력의 제고를 위해서는 수출지원금융 및 공적수출신용의 재원을 확대함을 물론 수혜자격을 확대해야 한다. 또한 조세부담을 경감시켜주고, 수출지원자금의 가용성을 확대시켜야 한다. 이와 더불어 선진국과 같이 공적수출신용기관간 상호협력을 확대함을 물론 국제개발 금융기관 및 민간 상업금융기관과의 협력도 적극 모색하여 효율적인 위험관리 및 수출지원방안을 끊임없이 찾아야 한다. 국내외 정책의 입안시에는 국제규범상 허용되는지 여부를 미리 검토하고, 정책의 기본방향은 중장기적으로 각 부문별 구조조정 및 구조고도화를 통해 기업의 경쟁력을 강화시키고 규제완화 및 철폐, 각종 불합리한 관행의 개선을 통해 기업이 안심하고 경영에 전념할 수 있는 환경을 조성하는 것이 정책의 목표로 설정해야 한다. 또한 기업지원노력을 보다 강화해야 하며, 이를 위해서는 개선방향을 수시로 점검하고 평가하기 위해 선진국 및 개도국의 모범적인 사례와 국제적 규범을 연구하고, 보다 발전적인 제도 및 법제정을 위해 지속적인 연구가 뒤따라야 할 것이다. An export subsidy refers to an export bounty given to the industry or the enterprise of a certain export item by a government or a public body in order to accelerate exports. All kinds of subsidies provided by a government or a public body are the other common example of so-called unfair trade practices along with dumping in respect of international economic laws under the WTO structure which advocates the cause of fair trade. In particular, if a subsidy with the intention of export assistance actually implements any type of revenue or price support that leads to a financial contribution by a government or a public body, export increase in a direct or an indirect way, or a reduction of importing items, it is prescribed as a prohibited subsidy. It's the fact that export subsidies are the very cause of various trade disputes under the WTO structure, the international organization to realize free and fair trade, but a consideration of Korea's economic situation under the IMF management provides a new aspect of export subsidies, revealing the highly important legal and economic issue involved in them. Taking all the facts and considerations into account, this study was intended to figure out whether international regulations allowed the fairness as export subsidies to the export financing systems and the tax support systems provided to exporting enterprises by the Korean government to promote exports, as well as to tax privilege and government-created funds furnished in the process of big deals among enterprises and enhancement of financial structure of enterprises by the Korean government. The rest of the goals of the study were to prevent trade disputes with other countries to trade with in advance and to seek countermeasures for disputes. A literature study included the following documents; 'WTO Agreement Subsidy and Countervailing Measures' is the international regulation regarding export subsidies. The 'OECD Guideline' was under the microscope to see if the Korean policies, systems, and regulations concerning export subsidies were agreeable as export assistance subsidies under the international regulations, since the Guideline is the very legal foundation of officially supported export credit. Home and abroad books, studies, and statistics were also drawn on to grab a picture of the export financing systems, the systems regarding officially supported export credit, and the export credit agency systems of the OECD member countries. The issue of specificity involved in financial contributions and benefits grant originally starts from export assistance subsidies given to an enterprise by a government to promote exports, as well as from tax privilege and government-created funds helping the restructuring process of an enterprise. It surely contains a very high risk of trade disputes with other countries, which naturally calls for active countersteps to pursue. One of the countersteps would be to take advantage of the no-liability measure under Article 6 Clause 1. There are some people with this misunderstanding that a future export assistance would be much harder to implement due to the WTO structure forbidding export subsidies in advance, but the reality tells that not all export assistance institutions need to be abolished when the judgement is based on the categories of subsidies and exception rules. Direct subsidies of exporting, of course, are firmly prohibited, but indirect measures are available at some level. That is, such assistance measures as don't come under the prohibiting regulations including export assistance financing and officially supported export credit should be given a much stronger impulse. Based on the considerations of 'the WTO Agreement' and 'the OECD Guideline,' it became clear that officially supported export credit, despite its characteristics as a subsidy, is acknowledged as an exceptional export subsidy, considering its contribution to the economic development of developing countries and to the world trade expansion. The regulations regarding the subsidy characteristics of officially supported export credit follow the‘OECD Guideline.’ Studying how the advanced countries are operating export assistance finance and officially supported export credit gives us an idea of what kinds of actions our enterprises should take. They need to not only increase financial resources for export assistance finance and officially supported export credit, but to relax the qualifications of benefits. They also might as well reduce tax burdens given to enterprises and expand the availability of export assistance funds. In addition, they should constantly develop the ways to efficiently manage risks and to support exports, by widening the range of mutual cooperation among export credit agencies like in the advanced countries and by aggressively groping for the cooperation between international development financial agencies and private commerce financial agencies. In designing domestic and foreign policies, it requires the first consideration checking if a proposed policy is allowed under certain international regulations. The basic directions of a policy should include strengthening the competitive power of enterprises, relaxing regulations or deregulating, and improving unreasonable practices through the restructuring and advanced structure of each sector over a long term. And the proposed policy should put its goal in creating such an environment in which enterprises feel safe and can devote themselves to business based on the above mentioned consideration and directions. Finally, further studies on exemplary cases of the advanced countries and the developing countries, as well as the international regulations and ongoing studies on more enhanced systems and laws should be carried out so that enterprise support activities can receive more push, which requires frequent reviews and evaluations of enhancing directions.

國際基準에 의거한 우리나라 銀行監督制度 考察

임성현 慶熙大學校 國際法務大學院 2001 국내석사

우리나라는 자본자유화 및 개방화의 부작용으로 1997년 말 외환·금융위기를 겪게 되었다. 그 결과 금융기관의 부실채권 누적, 단기 외자의 급격한 유입 등으로 결국, IMF 구제금융을 신청하기에 이르렀다. 금융감독은 국제적 감독기준을 수동적으로 국내에 적용하는 초보적 국제화 수준에 머무르고 있으나 향후 국내 금융기관의 국제화가 진전되고 금융시장의 개방이 가속화됨에 따라 국제적 감독기준의 제정과정 또는 감독기관간 협력과정에 보다 능동적으로 참여할 필요성이 커지고 있다. 1993년 말부터 우리나라는 BIS가입국이 아니었음에도 불구하고 BIS기준 자기자본비율규제를 시행하여 왔으며, 금융기관의 자산건전성을 개선하기 위한 많은 노력을 기울이고 있다. 하지만 1997년의 금융위기를 맞은지 3년이 다되도록 금융구조조정을 마치지 못한 실정에 비추어 현행 금융감독제도가 금융기관의 건전성과 금융제도의 안전성을 확보하여 금융시장의 질적 발전을 위한 토대를 제공하기에 충분하다고 보기는 어렵다. 본 논문은 금융위기의 극복과 금융구조조정의 완수라는 이중의 과제에 직면해 있는 우리나라의 현행 금융감독제도상의 법률적·제도적 장치를 알아보고 금융자유화를 추진하는 과정에서 금융제도의 안정성을 확보하기 위한 규제와 금융개방화에 따른 은행감독제도의 점진적 규제완화에 대해 설명하였다. 그리고 국제금융의 중심지이며 IMF로부터 금융감독의 모델로 제시된 미국의 금융제도를 살펴봄으로써 금융산업에 대한 세계적인 규제완화, 글로벌화, 금융수요의 다양화, 금융혁신 등의 급격한 변화속에서 우리나라 은행감독제도의 발전과 국제적 정합성을 제고하기 위한 관련 법제도 에 대하여 살펴보았다. 또한 은행건전성 평가에 지표가 되고있는 신BIS 자기자본규제의 주요내용과 세계무역기구의 서비스교역에 관한 일반협정을 분석함으로써 우리나라 금융시장의 자유화와 개방화에 따른 국제 기준과 규범에 부응하기 위한 우리나라 은행감독제도의 개선안을 강구해 보았다. 따라서 국내 금융산업의 국제화에 따른 은행감독제도의 국제규범의 준수와 상호협력을 통한 국제적 감독규범에 부응하는 감독제도를 알아보고 금융시장 개방에 따른 금융서비스 거래에 관한 규제 및 감독과 외환위기 초래의 장본인으로 의심을 받고 있는 헤지펀드 규제에 대해서도 설명하였다. In 1997, a unprecedented foreign exchange crisis first swept across the Asia-Pacific region, and finally hit the nation from the bottom up. Amid such highly unfavorable circumstances, swift and effective implementation of comprehensive reform and restructuring initiatives has effectively overhauled the Korean economy. Beginning with a revamped institutional framework, financial reforms have changed the basic direction of the economic environment in Korea towards a more transparent, market-oriented, and globalized financial system. Restructuring has also forced the government, financial institutions and corporations to re-think their basic conception of economic growth, as the moral hazards created by implicit guarantees and the "Too big to fail" mentality has been replaced by efficient market discipline and sound economic principles. The recently completed first round of reform and restructuring in Korea concentrated on the elimination of structural weakness to enhance competitiveness and prevent another crisis. More importantly, the implementation of Korea's institutional framework changes has spurred restructuring and promoted the development of a truly market-oriented economy. For the financial sector reform, Korea focused on several key objectives, including the re-capitalization of financial institutions, and establishment of new prudential regulations in line with the global standards and a progressive strengthening of the supervisory and regulatory framework in order to build a strong financial system. As Korea is entering the second round of financial and corporate sector restructuring, the swift completion of restructuring is vital not only to sustain the economic recovery but also to ensure the stability of financial systems. In contrast to the initial, governmental-led reforms, the next round will focus on market-driven process, with the private sector assuming greater responsibility for the ongoing reforms. At this phase, the government will play a supporting role in the reform process, with primary responsibility for restructuring being given to the financial institutions and corporations themselves. The policy focus will therefore shift to the creation of an institutional and regulatory environment in Korea that fosters grater competition in the market, develops practices that are in line with global standards, and eliminates lingering moral hazard problems. Another immediate focus of the government will be to eliminate uncertainties in the financial market and to improve transparency and accountability in the policy making. In conclusion, the swift and successful completion of the second round of financial restructuring not only represents a critical national task, but also provides the basis for a vibrant democracy and market economy to take root deeply in Korea. The completion of reform does not simply mean the clearing up non-performing assets from the balance sheets of banks and companies as well, but rather the enhancement of the economy's overall levels of competitiveness and financial soundness. From this perspective, financial institutions and corporations should actively and voluntarily endeavor to participate in and complete the ongoing reform drive. In judging the success of reforms, companies should not satisfy with the present soundness of their capital structures, and should further enhance the prospects for future profitability. So the system of financial supervision should be transformed from a reactive one into a proactive one that can evolve and adapt to the changes in the domestic and overseas financial env ironment. We cannot afford to be complacent. We must move forward and meet the challenges. The successful completion of the on-going economic reforms will pave the way for a strong and truly competitive economy in the new millenium.

조약우선권제도에 관한 연구

신재민 경희대학교 국제법무대학원 2013 국내석사

It is no exaggeration to say that the modern society is a world of intellectual property in this era of globalization. Due to rapidly changing industrialization and informatization, interests in prior occupation and obtaining of intellectual property rights increase and thus many disputes arise from technological competition. Thus, individuals and companies, recognizing the importance of intellectual property rights, survive in domestic and global competition by preoccupying and securing them and responding positively to technological competition. Especially, remarkable increase in international applications suggests that there is a need to have the knowhow to select efficient methods of international application depending on invention and strategy. The territorial principle is adopted in each country’s patent system limits the scope of effects of the patent rights obtained by one country to the territory of that country, whereas the economic activities increasingly cross the national borders. Thus, the necessity for applying the same invention to many countries increase, which in turn increase the economic burden of the applicants who need to apply the same invention to many countries in duplication and the inefficiency in each country’s patent office that evaluates those applications. The right of priority under the Paris Convention aims to protect the status of the first applicant from problems caused by time, distance, restriction of language, differences in legislation, etc. in case an applicant applies the same invention to many counties for international patents. The importance of this system is more emphasized because of the faster pace of technological development in this era. However, the right of priority under the Paris Convention still has the inefficiency in that applicants need to individually apply to many countries despite their equal status as applicants. Thus, this study has reviewed the law and regulations unified internationally and each country’s legislation and investigated the problems relating to the right of priority in order to correct those inefficiencies and seek after the ways to overcome the limitation; and suggested PCT international application as an effective alternative. International application method using the right of priority was divided into foreign direct application method based on the Paris Convention and PCT international application method based on the Patent Cooperation Treaty (PCT). Based on the related law and regulations, this study, criticizing the inefficiency in having to apply to countries separately for patent registration in case of foreign direct application method, has reached the conclusion that PCT international application has the following advantages: 1) the effect of applying directly to many countries simultaneously, 2) the increasing likelihood of the obtaining of patent because of the opportunity for evaluation and supplement of an invention before the domestic phase by using an international survey and international preliminary screening reports, 3) minimizing the risks from the rejection of the patent application by the previous technology and reducing the cost of initial procedures by predicting the likelihood of the obtaining of patents in the corresponding countries after receiving an international survey or international preliminary screening results, 4) furthermore, being able to secure a sufficient testing period by extending the deadline before the domestic phase through a market research on the commercialization of the same kinds of patented technology by competitors and the development progress of competitors or the feasibility study of the international application; and being able to take prudence in determining the corresponding country. Furthermore, the study has suggested the plans to generate synergy effect by using PCT international application method in combination with the patent screening highway system enforced in 2007, in case of the needs for the urgent preoccupation or the obtaining of patent rights from abroad. PCT international application method using the right of priority provides institutional convenience to applicants so that applicants can make application in their language; ensures the cost-effectiveness in case of the application to multiple countries; and provides sufficient time in determining the corresponding countries on the basis of the review of the technical trend, yet is recognized as an intricate and uncommon method. There is a need for further studes on those reasons. Moreover, there is a need to further study realistic and practical plans that will ensure the applicant’s convenience and benefit.