인코텀즈 규칙별 계약상 위험 배분과 물류비 절감에 관한 연구

Risk Allocation and Logistics Cost Reduction under Incoterms Rules

Purpose - This study explores how the selection of Incoterms rules affects both the allocation of contractual risk and the reduction of logistics costs in international sales contracts. It highlights the strategic role that Incoterms rules play beyond merely defining delivery terms, focusing instead on the implications for legal liability and logistics efficiency in increasingly complex global trade environments. Design/Methodology/Approach - The study adopts a qualitative methodology based on legal analysis, literature review, and case-based examination. By categorizing Incoterms rules according to cost and risk structures, the paper investigates how different business types, particularly SMEs and large enterprises, strategically apply Incoterms in response to internal capabilities and external trade conditions. Findings - The research finds that Incoterms rules are not only tools for contract standardization but also critical instruments for managing logistics cost and risk. Effective selection and documentation of these rules enable firms to negotiate favorable logistics terms, improve freight cost control, and prevent contract disputes. Misapplication or vague usage of rules often leads to increased costs and legal uncertainty. Research Implications - This paper underscores the need for firms to approach Incoterms selection as a key element of an overall logistics strategy. It also suggests that future research should include empirical analysis across industries to quantify the actual cost-saving effects of different Incoterms rules under varying trade environments.