해운기업 영업위험의 담보제도에 관한 상사법적 검토

The marine transport industry of Korea develops rapidly, number of the vessel of it which possesses is 6th in the world. But the fluctuation of marine transport industry is intense, the management of this is necessary. But, The economy of irregular bulk carrier has highly changed, and economic stagnation is continued now. In connection with this, It is necessary to secure the danger of foreign exchange fluctuation and control demands and supplies. The shipping lines should hedge the danger of fluctuation with futures etc. Also the shipping lines have to create the marine transport demand of above on schedule level with the long-term supply contract. In the meantime, there are some means which support a marine transport as tonnage tax, ship investment company, interest support system etc. The tonnage tax supports the corporation tax of the shipping line and the ship investment company is supporting the income tax of the investor in respective. The latter has specially problems in tax balance. The ship investment company(ship fund) which the public enterprise operates is becoming the useful means of the reconstruction of shipping lines in Korea. Also the Korea Shipping Line has had the benefit of reconstruction fund in recent.