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1 , 41 ( ) * 1) ***.,. I.,..., ( ) ( ).,. ( ) *. ** 1

2 2, 41,. 0..,,.,,.,,.....,,..,

3 3..,,... II. ( ).,.,. ( ).. : ( : 1,000,

4 4, 41 : 8%, : 3 ) 1,000. ( ) 12%. 1 1, 10 5, , , : 903,926 1,000,000 = 903, , ,074 96,074 1,000,000 = 96, , ( ) : ( : 12%) 1,000, = 711,780 1,000,000 1,000,000 80, = (903,926) ( ) 96,074 : 903,926 96,074

5 5 1,000,000 96,074 96,074 : 76,859 76, , ,000 64,000 : [ ] ( ) 12% III.. ( ),.

6 6, 41. = + = : ( ) :

7 7 : * :,

8 8, 41.,..,......

9 : 903,926 1,000, , ,074 96,074 1,000, , ,074 = 903,926 1,000,000 = 96, ,000,000 1,000, ,926 1,000 = , ,074 1,000 = : ( ) 903,926 1,000,000 96,074 1,000,000 1,000,000 96,074 96, : 76,859* 464,000 76, ,000 * = 76, , ,000* 864,000

10 10, ,000 64,000 * 80 5,800 = 464,000. (A) A () (B) B. : ,806,582. : 2,000 2,000,000 : 6% ( ): 15% 1 1 : 10 5, ,000 : 1 2 ( ): : : % ( : 10%)

11 ,600, ( : 10%) 1,000,000x = 1,502,620 2,000,000 2,000,000x6%x = 298,422 (1,801,042) 198,958 : 198,958x(1+0.10) 3 = 264,813 ( : 15%): 2,000,000x = 1,315, ,813x = 174,120 1,806, ,000x = 273,988 (1,763,148) ( ) 43, , ,247

12 12, ( 2,264,813) ( 1,763,148) 501,665. = = - = + 1 1,763,148 15% 264, , ,472 1,907, ,907, , , ,143 2,073, ,073, ,050* 120, ,050* 2,264, , , ,665 80% 3 1,889,545** 15% 283,418* 120, ,418 2,052,963*** * ** (A) 211,850 A (184,218) 27,632 2,073, ,218 = 1,889,545 *** 2,000,000 + ( 264,813 20%) = 2,052, , ,247 2,000,000 (1,806,582) 193, , , ,247.

13 13 = 193,418 = 308, , %* 55,701 88,771** 2 166, , ,086** 3 191, , ,390** 501, % 193, ,247 80% 3 163, % 73,660 89,758 * 144, ,665 =28.799% ** : 43,434 43,434 ( ) 1,763, , ,418 2,000, , : 264, ,000 55,701 88,771

14 14, 41 : ( ) 2,000, ,813 (137,717)* (219,476) ( ) 1,907,620 * 64, ,660= 137,717 : 43, : 286, ,000 64, ,086 : ( ) 2,000, ,813 (73,660) (117,390) ( ) 2,073,763 : 43, ,600 80%.

15 15 : : : : 1, = ,000= 800, ,813 80%= 211,850 43,434 80%= 34,747 34,747 34, , ,850 27,632 27,632 * 1,120, , ,000 : ( ) 2,000,000 (73,660) 52,963 (89,758) ( ) 1,889,545 : 800, ,965 8, ,000,000

16 16, 41 52,963 2,052,963 IV... ( ).. ( ) ( ).. ( )...

17 17 A Study on the Accounting Treatment for Bonds with Stock Warrants 1)Kim, Song Ki* ABSTRACT Accounting standards acknowledge that detachable warrants and nondetachable warrants are significantly different in nature. However, accounting treatments for nondetachable warrants are, in essence, the same as accounting treatment for detachable warrants. The questions arises whether the allocation of the value of the warrants should be allocated to the exercise privilege. It is reasonable that the issuance of bonds with detachable warrants involves two securities, one a debt security, which will remain outstanding until maturity, and the other a warrant to purchase common stock. Due to the fact that separable instruments exists at the time of issuance, separate treatment is justified. However, the entire proceeds from nondetachable warrants should be recorded as debt. Although the legal forms are different, sufficient similarities of substance exist to support the same accounting treatment, that is, inseparability per se is not a sufficient basis for restricting allocation between identifiable components of a transaction. Therefore, to deny recognition of value to the conversion feature merely looks to the form of the instrument and does not deal with the substance of the transaction. * Professor, College of Business Administration, Seoul National University

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<C1A4BAB8B9FDC7D031362D335F3133303130322E687770> 권리범위확인심판에서는 법원이 진보성 판단을 할 수 없는가? Can a Court Test the Inventive Step in a Trial to Confirm the Scope of a Patent? 구대환(Koo, Dae-Hwan) * 41) 목 차 Ⅰ. 서론 Ⅱ. 전원합의체판결의 진보성 판단 관련 판시사항 1. 이 사건 특허발명 2. 피고 제품 3.