한국해양대학교

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한국 선박투자회사제도의 개선방안에 관한 연구

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dc.contributor.author 안병은 -
dc.date.accessioned 2017-02-22T07:15:44Z -
dc.date.available 2017-02-22T07:15:44Z -
dc.date.issued 2005 -
dc.date.submitted 56823-07-21 -
dc.identifier.uri http://kmou.dcollection.net/jsp/common/DcLoOrgPer.jsp?sItemId=000002176172 ko_KR
dc.identifier.uri http://repository.kmou.ac.kr/handle/2014.oak/10535 -
dc.description.abstract Since the Asian financial crisis, the shipping industry has undergone enormous loss due to the lack of adequate local ship financial system. This led to the creation of ship investment corporation Act in 2002 by modeling on Germany's K/G fund and Norway's K/S fund system. As of 2004-end, two ship investment operating companies established 17 ship investment corporations, which are now under operation. During the year of 2004, thanks to ship investment corporation Act, 17 local ships and ships for overseas services were secured by placing orders of new ships and purchasing used ships. The shipping industry has difficulty in borrowing large amount of capital from the local financial market, so it is allowed to establish foreign affiliates and to have flag of convenience, enabling them to borrow money at a low interest rate on a long-term basis. The flag of convenience for local ships is made because of tax benefit and foreign financial entities’ demands in order to exercise ship mortgage. 17 ships which were secured in 2004 are known to have been registered in Panama. In the first year when ship investment corporation Act came into force, it is evaluated that the shipping industry and the financial market benefited each other. The goal of this research is to offer ways to improve shipping registry and tax system based on the current state of ship investment corporation Act and shipping investment corporations. This research is based on the existing research on ship investment corporation Act and documents about shipping finance, shipping tax system, and ship registration system. And data are also collected from the interviews with officials from ship investment operating company, and the Internet. The second chapter deals with Korea's current shipping financial system and its limitations. And it also explains the newly introduced ship investment corporation Act: its introduction, concept and efficiency. The third chapter raises the problems related with ship investment corporations' shipping registry and tax systems regarding ship investment corporations' holding of ships. The fourth chapter deals with European shipping fund: its basic concept, success, the governments' support programs and investment. In particular, it presents Norway's NIS system, a shipping registry system. Based on this research, it sheds light on the difference between shipping fund systems of Korea, Germany and Norway. Based on European cases, the fifth chapter presents a way to improve Korea's ship investment corporation Act. Followings are the ways to improve ship investment corporations' shipping registry system, and tax benefit for ship investment corporations. This will surely improve Korea’s shipping industry. - Permitting flag of convenience according to the local financial market demand - Liberalizing shipping registry system such as ship priority rights and ship mortgage to the level of meeting foreign creditor's expectations - Adjusting ship's depreciation rate to the level of competing nations - The expansion of taxation deferment for ship sales profit In conclusion, the government's drastic support is required in this preliminary period in order to facilitate ship investment corporation system as seen in the cases of Germany and Norway. I wish the system would help Korea to become a logistics hub in the Northeast Asia, ideal for the shipping industry. -
dc.description.tableofcontents 목 차 표 목 차 그 림 목 차 ABSTRACT 제 1 장 서 론 1 제 1 절 연구의 배경 및 목적 1 제 2 절 연구의 방법과 구성 2 제 2 장 선박금융과 선박투자회사제도 4 제 1 절 선박금융과 선박투자회사제도 4 1. 선박금융의 정의와 특징 4 2. 선박금융의 의의 5 3. 선박금융의 종류와 기법 7 제 2 절 선박투자회사제도의 도입배경 및 개념 15 1. 도입배경 15 2. 선박투자회사제도의 개념 18 3. 선박금융으로서 선박투자회사제도의 유용성 19 4. 선박투자회사제도의 기능 20 제 3 장 우리나라 선박투자회사제도의 현황과 문제점 23 제 1 절 선박투자회사제도의 현황 23 1. 선박투자회사법 23 2. 선박투자회사법 시행령 29 3. 선박투자회사에 대한 정부의 지원 내용 30 제 2 절 선박투자회사제도의 운영시스템 33 1. 선박투자회사제도의 거래구조 33 2. 선박투자회사제도의 운영 시스템 33 제 3 절 선박운용회사와 선박투자회사의 현황 40 1. 선박운용회사의 운영현황 40 2. 선박투자회사의 운영현황 42 제 4 절 선박투자회사제도의 문제점 45 1. 선박투자회사 선박의 치적 45 2. 선박투자회사의 선박보유 관련 세제 48 제 4 장 우리나라의 선박투자회사제도와 유럽의 선박펀드제도의 비교 50 제 1 절 독일의 K/G펀드 50 1. 개요 50 2. 파트너십 과세제도 50 3. K/G펀드의 운영구조 51 4. 조세지원 정책 추이 53 5. K/G펀드의 선박투자 현황 (1990~1999년) 55 6. 톤세제도의 도입 57 제 2 절 노르웨이의 K/S펀드 58 1. 개요 58 2. K/S펀드의 운영구조 58 3. K/S펀드의 활성화 요인 60 4. 조세정책 추이 61 5. K/S펀드 선박의 치적 63 6. 톤세제도의 도입 64 제 3 절 한국, 독일, 노르웨이의 선박펀드제도의 비교 65 1. 회사의 형태 65 2. 수익 배당 및 과세제도 66 3. 선박펀드제도의 도입배경 66 4. 활성화 요인 및 정책 66 5. 톤세제도 67 6. 운용회사 67 7. 시사점 68 제 5 장 우리나라 선박투자회사제도의 개선 방안 70 제 1 절 선박금융시장 전망 70 제 2 절 선박투자회사 선박의 치적 관련 개선방안 72 1. 선박등록제도와 해운산업의 연관 제도 73 2. 우리나라의 선박등록 및 선박저당 제도 74 3. 우리나라 선박투자회사 선박의 국적취득 75 4. 개선방안 76 제 3 절 선박투자회사에 대한 세제지원 개선방안 76 1. 조세제도가 선박투자회사 경영에 미치는 영향 76 2. 유럽의 선박확보에 관한 세제 77 3. 선박투자회사에 대한 세제지원 확대의 필요성 79 4. 선박투자회사의 세제지원 개선방안 80 제 6 장 요약 및 결론 82 참고문헌 84 -
dc.language kor -
dc.publisher 한국해양대학교 대학원 -
dc.title 한국 선박투자회사제도의 개선방안에 관한 연구 -
dc.title.alternative A Study for Improvement Plan of the Ship Investment Corporations System in Korea -
dc.type Thesis -
dc.date.awarded 2005-08 -
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무역학과 > Thesis
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