금융리스계약과 그에 관련된 보험의 문제- 판례를 중심으로 -

What’s the lease is the contract by which one party conveys land, property, services, etc. to another for a specified time, usually in return for a periodic payment. A financial lease is a type of lease. The finance company spoken to lessor is the legal owner of the asset during duration of the lease. However the lessee has control over the asset providing them the benefits and risks of (economic) ownership. In our country, A lease firstly prescribed as new commercial business act by the revised commercial law in 1995 year and revised by the 2010 commercial law. A law-maker hopes that the problem on the financial lease are solved in reasonable and systematic methods. However, this hope is not come true. Also, in current commercial law, there is not any provision about the operating contained in a type of lease. As the result, the problems on the operating lease can not help solving on the provision of civil law. Anyway, in this article, I will exercise the case law related on the financial lease. Especially, I will study on the legal character on the financial lease, the formation and effect of contract, the problem of lease contract and insurance law, the problem of lease contract and tax law, the problem of lease contract and accounts, etc. As the result of the investigation of law theory and related cases, I know the following facts that the many problems related on the financial lease are not solved by the only four provisions in the commercial law. Therefore, I think that the current commercial law must be revised for solving in the all problems contained in the operating lease and consumer lease, etc. as well as the financial lease. For instance, the revised law must be contained in the following facts such as the provision of lease terms, the provision of the method gained on the use of lease goods, the provision of the termination of the lease contract, the provision of the damage and lost of lease goods and the duty on the lessee’s notification to the lessor, etc.