차명금융거래에 대한 실효적 규제를 위한 입법론(상) －금융실명법 개정방안을 중심으로－

This article deals with issues on the regulation of financial transactions in borrowed name. Korea has enforced the Act on Real Name Financial Transactions and Guarantee of Secrecy in 1997. But the real name financial transaction system has not been settled, and there are still many financial transactions in borrowed name. Financial transactions in borrowed name are used as means of violation / evasion of law or several crimes such as concealing assets, raising a slush fund, tax evasion / avoidance, money laundering, embezzlement and so forth. Nevertheless, financial transactions in borrowed name are not brought under the Act on Real Name Financial Transactions and Guarantee of Secrecy. The effective regulation of financial transactions in borrowed name bases upon the establishment of fair and transparent financial transaction order. In order to realize the successful regulation of financial transactions in borrowed name, the Act on Real Name Financial Transactions and Guarantee of Secrecy should be revised. This paper indicates the problems of the current real name financial transaction system, and presents some suggestions for the amendment of the Act on Real Name Financial Transactions and Guarantee of Secrecy.