金融리스 契約에 관한 法的 硏究

Abstract

Financial leasing is defined as a contract that the lessor lets the lessee to use and profit by the object the lessee designated by acquiring or borrowing it sithout direct responsibility of maintenance and management, the lessee pays for it reguarly during the leasing term, and disposal of the object after termination shall be consented by each party. Financial leasing had the effect of tax reduction and the preparation for technological deterioration as well as the merits in money supply and the improvement of financial structure of the business. Many legal problems of financial leasing have not been sufficiently solved due to the lack of theoretical studies and legal regulations for the financial leasing transaction in reference to the aspects of private law. The purpose of this article is to study the legal aspects of the finance lease transactions excepr accounting and taxation. Lease industry began in the US and is expected to continue to grow very quickly. A financial lease is a contract involing 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 ti 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-calcellable period. A financial lease is the dominant leasing method as equipment financing one Korea. The contract results is more increased to a great extene in the future. Therefore, it is thought that a great many legal disputes may occur betw the lessor and lessee surrounding the lease stipulations.