선박의 편의치적을 위한 SPC의 법인격부인(piercing the corporate veil or lifting the corporate veil)에 대한 고찰

The concept of vessel nationality is based upon a system in which a vessel registers with a state and agrees to follow the state's laws and regulations in return for protection and the right to call itself a vessel of that state. Flag of convenience is that ships bear the flags of countries other than those of the beneficial owners. The Maritime Review by the UNCTAD reveals that the ships registered under a foreign flag (where the nationality of the owner is different from the flag flown by the vessel) amount to 71% of the world total in tonnage as of 1 January 2015, and that Panama, Liberia and the Marshall Islands are the largest vessel registries covering 41.8% share of the world tonnage. Fag of convenience can be said to be the global practice in shipping industry, and to enhance the competitiveness of shipping companies. However, as flag of convenience brings lots of problems in taxation, owner’s liability, safety of the ships etc., piercing the corporate veil is granted as to impose liabilities on the beneficial owner of the ship. The Supreme Court of Korea, admitted piercing the corporate veil in flag of convenience case for the first time in 1988, and admitted lifting the corporate veil (piercing the corporate veil in conflicts of laws) in flag of convenience case in which the choice of law was issued.