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金融리스契約의 法的 構造에 관한 硏究 원문보기

  • 저자

    박상우

  • 학위수여기관

    昌原大學校

  • 학위구분

    국내석사

  • 학과

    私法行政學科 民事法專攻

  • 지도교수

  • 발행년도

    2002

  • 총페이지

    143 p.

  • 키워드

  • 언어

    kor

  • 원문 URL

    http://www.riss.kr/link?id=T8935886&outLink=K  

  • 초록

    The finance lease had been invented as a economic and legal system against the worn of the settled establishments, and for the supply of money and the reduction of tax in U.S.A in 1950`s. And it was introduced in Korea in 1972. However, there are many legal conflicts and confusions of the finance lease in spite of its usefulness for twenty years in Korea. Because it is a different and strange pattern to the existing legal relation. Only legal problems are not solved precisely so far because of lack of uniform rules for the finance lease transactions by reference to the private law aspects. The purpose of this article is to study the legal aspects of the finance lease transactions except accounting and taxation. Lease industry began in the US and is expected to continue to grow very quickly. Lease offers many advantage that can not be found with a conventional loan. The basic relationship between supplier and lessee used to be that the supplier made a product and the customer bought and used it. But such sort of simple transactions, third party may position it self between supplier and lessee as a lessor depending on the various financial needs and tax object. The lessee, as the customer, uses the equipment, obtain the benefits of the equipment, but does not own the equipment. It should be noted that it is not the ownership of the equipment that benefits the lessee, it is the use of that equipment. Therefore, the tittle to the equipment is not necessary to get any benefit from it. There is no one generally accepted definition of lease so far. Probably the best known is that adopted by the Equipment Leasing Associations. A lease is a contract between a lessor and lessee for the hire of a specific asset selected from a manufacturer or vendor of such asserts by lessee. The lessor retains ownership of the asset. The lessee has possession and use of the asset on payment of specified rentals over a period, within this general definition of a lease, there are two main elements financial or finance lease and operating leases. A financial lease is a contract involving payment over an obligatory period of specified sums sufficient in total to amortize the capital outlay of the lessor and give some profit. An operating lease is any other type of lease. That is to say, where the asset is not wholly amortized during the non-cancellable period, if any, of the lease, and where the lessor does not rely for his profit on the rentals in the non-cancellable period. A financial lease is the dominant leasing method as equipment financing one Korea. The contract results is more increased to a great extent in the future. Therefore, it is thought that a great many legal disputes may occur between the lessor and lessee surrounding the lease stipulations. Preparing for these questions, we must make the most of this lease system as the best way to protect and rear the small and medium enterprises which are the key of a national industry development to our situations in economy and we shall really be in need of the enactment of the stipulation controlling law in legislature.


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