무역기업과 법률 위험에 관한 연구 - 법률위험 중 세무위험의 付保 가능성을 중심으로 -

The government makes the decisions for the policy of the economy, provides welfare and takes taxes. If such tax becomes permanent there will be various trade companies and countless trade risks affected. Recently, trade companies expands into related tax risk sectors through international tansactions. The insurer shall indemnify in accordance with the occurrence of the tax problem. Tax risk is an important part of intenational trading system with investment sector. Such a tax does a function in pursuance of national economics policy. Our country prescribes the principle of tax law in a constitution. The trade transaction company has a duty to have to follow the tax law. However, the tax law is complicated. The company suffers damage in the property at the time of an offence. Because licensed tax accountant systems of our country grow well, trade companies must utilize certified tax accountants system positively. That system can reduce the tax risks. Such a point, it is necessary to prevent the tax risks through reasonable methods like insurance system. These points reflect the terms of the appropriate regulation is needed. Furthermore, it can reduce the moral harzard risks of trade policy if trade insurer apply it in trade insurance.