船舶投資會社 (SIC)의 施行과 法律上 問題點

Abstract

Indirect investment means that individual who has deficient information authorized for an expert to invest. Integral law for indirect investment was made in Korea last year, 2004. But this is not the real integral law because REIT's and SIC (Ship Investment Company)were excluded from it. SIC is a sort of fund. Ship was in general built by shipping company with it's own capital, but SIC by investor. So SIC is the improved financing system. Our system refer to the KG and Tonnage Tax in Deutschland. Above all GmbH is as a general partner participated in GmbH & KG which is unique in this country and conducting it's business. Tonnage Tax which adopted most european countries is expected to reduce a tax burden in corporation of the shipping company and improve it's profit. But this can be lead to the unfair imposition taxes and so tax merit only exists to 2008 year. More measures are to be taken to be successful in this line even if we are adopted two all fast in Asia.