개정 상법안의 금융리스에 관한 법적 문제와 개선 방안

Abstract

The financial lease is identified, as "when a lessee needs new machinery and equipment etc., is lack of his own capital, a lessor in place of loan of purchase expense, purchases what the lessee wants lends what a lessor purchases for a certain terms the lessee can occupy use, get benefit and can be paid a certain charge" so to speak. The modern meaning, which of leasing is recognized in the means of equipment finance today and brought up in the 1950s in America, was also introduced to Europe and Japan in the 1960s and other countries and Korea use this system in 1970s in the end. In Korea, in the 1970s, under the political consideration of raising and developing the middle or small company and technical industry, our country established the Industrial Rearing Law for Equipment Lease of December 31, 1973. Before this, a year early, in 1972, a subsidiary company of the Industrial Bank, the Korea Industrial Lease was first established. Looking at these, the law for equipment lease, which is by the most part a public law to guarantee the leasing transaction, but there is no law to control directly in the private law relations except that one had been established as the basic commercial act, so called "machinery, equipment, etc property lease" in same law the 46 article reformed commercial law in 1995. The newly revised Articles at The Commercial Law are Article 168-2, 168-3, 168-4, 168-5 under the Chapter 12(Financial Lease). This thesis will look into the of financial lease at the revised commercial law, with emphasis on the consideration of the legal construction and legal connection of the lease contract. In the revised commercial law, the provisions of the financial lease should be researched and reviewed to be the contents, which are able to regulate the rights and interests of both parties reasonably.