한국팩토링제도 운용의 활성화방안에 관한 연구

A Study on Revitalizing Plans for Operating on the Factoring System in Korea

The trend of payment terms of an international trade has been changed from letter of credit to open account. Therefore a seller faces at greater risk of a payment collection and is limited to utilize a fund in a trade finance. The factoring system has been gotten the attention as the solution of this circumstance and then a business volume of the factoring has been rapidly growing worldwide. However, the factoring is accompanied by new complex a legal relationship due to a factor's participation and is subject to a legal regulation regarding to an assignment of receivable. In order to revitalize of the factoring, basically the law and system which stably support the factoring system have to be prepared and a consideration of policy has to be offered to a factor to reduce this a factor's burden. This paper executed the analysis to discover the element which impact on revitalizing of the factoring in Korea compared with Japan.