소프트웨어의 국제거래에 관한 법적 검토

This research is, from the software trade perspective, to seek key trade issues, policy implications and strategies for software industry by comprehensive, in-depth and diachronic analysis of WTO trade rules. Korea has almost fully liberalized its software market, including package software, customized software, and software as a service(SaaS), through UR, WTO/ITA and KORUS FTA. It is worth noting, however, that controversy is being heightened internationally regarding so-called provisions of ‘localization measures’ which restrict or impair cross-border free flow of information, location of computing facilities or software source code. Findings of this research reveal that Korea has some policy risks around cross-border free flow of information and location of computing facilities with little inherent policy risks as regards software industry. This is because there exists no such requirement in Korea to disclose proprietary software source code. Still, there are fundamental concerns on Korea’s software industry, which is to improve its competitiveness. As of now, its seems very significant not only for government to secure legitimate policy space at maximum possible extent in upcoming trade negotiations, but also for private sector to make smart efforts to utilize digital trade liberalization as a momentum for expanding to overseas market. In the era of the Fourth Industrial Revolution, the legal protection of software and data will become more important in trade negotiations, and advanced countries are expected to demand stronger legal protections than before. Through the 1998 global e-commerce declaration, there has been a practice of non-tariffs on cross-border e-commerce. However, it is difficult to tax the cross-border e-commerce transactions.