상호금융특별회계에 관한 법적 연구-소비임치계약에서 신탁계약으로 법적 성격 변화를 중심으로-

Since 1969 has Korean Agricultural Cooperative launched Mutual Credit Business. There was no applicable Law until that Credit Union Law 1972 regarded Mutual Credit of Agricultural Cooperative as that of Credit Union. Special Account of Nonghyup Mutual Credit has a legislative purpose by Credit Union Law 1972. Reformed Agricultural Cooperative Law 1973 had similar rules to Mutual Credit and its Special Account. Since then Special Account of Nonghyup Mutual Credit played a key role as central Bank of Mutual Credit as well as Federation of Coop. Bank, despite of mess or gap of relevant legal system. The legal characteristics of Special Account of Nonghyup Mutual Credit has changed from depositary bank to mutual fund. This essay suggests that the point of inflection was the reformed Accounting Standard of Korean Agricultural Cooperative 2005. This thesis attempts to tell a story about the legislative history and the legal analysis of current its problems regarding the supporting the member cooperative. In conclusion, we need a independent legal system in Agricultural Cooperative Law, including the dual rule of financial operation between redemption reserve and floating fund. Furthermore, facing the IFRS 2011, Special Account of Nonghyup Mutual Credit as global mutual fund should resolve the limited legal infra.