해외자원프로젝트와 관련한 법적위험과 금융가능성에 관한 고찰
A Study on Legal Risks and Bankability of Overseas Resource Development Projects
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The peculiar international shipping registration system called Flags of Convenience is the system to put a registration of a ship in the third nation for the purpose of a convenience of the shipping operation expenses, tax reduction and sailor employment of low wages. Many states are utilizing this system up to now by the efficiency of Flags of convenience. But appearance of a sub-standard ship raised a problem same as a shipping safety, seaman's qualification, practice and international safety. So international society concluded an international agreement through IMO and ILO to regulate a flags of convenience ship. Marine transportation countries accepted a SOLAS agreement, STCW agreement and MARPOL agreement, etc, and prevented a port entrance and leaving through Port State Control. In Korea, a flags of convenience ship is regulated by activity of Port State Control and activity of ITF and a government performs an international shipping registration system for tax support to shipping registration and a foreigner sailor embarkation to the purpose which prevents flagging-out. The Court judged to a flags of convenience ship guilty of the tax evasion crime of customs duties by reason of customs law violation.
Abstract
The peculiar international shipping registration system called Flags of Convenience is the system to put a registration of a ship in the third nation for the purpose of a convenience of the shipping operation expenses, tax reduction and sailor employment of low wages. Many states are utilizing this system up to now by the efficiency of Flags of convenience. But appearance of a sub-standard ship raised a problem same as a shipping safety, seaman's qualification, practice and international safety. So international society concluded an international agreement through IMO and ILO to regulate a flags of convenience ship. Marine transportation countries accepted a SOLAS agreement, STCW agreement and MARPOL agreement, etc, and prevented a port entrance and leaving through Port State Control. In Korea, a flags of convenience ship is regulated by activity of Port State Control and activity of ITF and a government performs an international shipping registration system for tax support to shipping registration and a foreigner sailor embarkation to the purpose which prevents flagging-out. The Court judged to a flags of convenience ship guilty of the tax evasion crime of customs duties by reason of customs law violation.
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