외국환거래법상 거주성 판정기준과 관련한 제 문제

Residents and non-residents are the most important concept in foreign exchange control laws because the laws based on classification of residents and non-residents in regulating activities of people. Nowadays many people become to have two or more residences in domestic and foreign countries according to development of transportation and telecommunication, which was not imaginable in the past. Thus, the classification criteria are becoming more and more important. However, the criteria are not clear, and have many problems in applying to real cases. Thus, I write this paper to provide interpretation & application guideline about the criteria with foreign exchange experts working at banks or government. At first, I see the current criteria and raise some issues in interpretation. Then, I look over the history of changes of the criteria with introducing Japanese criteria that was a model law in making our law. Then, I review judgments of Korean court to examine how the criteria are actually applied in real cases.