무역실무 하동호 caleb.corea@gmail.com
무역계약 > > 1. Vienna Convention(1980) 국가간무역거래에있어서가장큰문제가서로다른관행과법률일것이다. UN총회의제6차특별회기에서평등과상호이익을기초로한국제거래의발전이국가간의우호관계를촉진하는데있어서중요한요소임을고려하여국제물품매매계약을규율하되상이한사회적, 경제적및법률적제도를참작하는통일규칙을채택하는것이국제거래에있어서의법률적장벽을제거하는데공헌하며또한국제거래의발전을촉진할것이라는견지에서 국제물품매매계약에관한 UN협약 이제정되었다. 이협약은국제물품매매계약에관한국제법으로써정식영문명칭은 United Nations Convention on Contract for the International Sale of Goods(1980) 이고약칭하여 CISG(1980) 이며일명 Vienna Convention(1980) 이라고한다. 이것은모든국제물품매매계약에적용되는무역계약의공통법으로써 UN의국제무역법위원회 (UNCITRAL) 가 1980년에제정하였으며, 1988년부터선진국을중심으로한체약국간에발효되어무역거래에적용되고있으며우리나라는 2005년 3월 1일부터이협약의적용을받고있다. Vienna Convention(1980) 에는계약의성립, 물품매매의총칙, 매도인의의무, 매수인의의무, 위험이전, 매도인과매수인의의무에대한공통규정등에관한규정을설정하고있다. Incoterms는 1953년에개정된후, 1967년과 1976년보완을거쳐 1980년에대폭정비개정되었고 1990년과 2000년에보완개정되었으며현재사용되고있는최신버전은 2011년 1월 1일부터발효된 Incoterms 2010이다. Incoterms 2010은종전의 정형거래조건에관한국제해석규칙 에서 국내및국제무역조건사용에관한 ICC규칙 으로변경하여국내거래및국제거래겸용으로사용할수있게되었다.
2. 청약과승낙 (1) 청약 (offer) 의개념 Offer란우리말로청약 ( 請約 ) 이라고하며매매거래의조건을구체적으로상대방에게제시하면서그러한조건으로물품을판매또는구매하겠다는의사표시이다. 여기서청약을행하는자를청약자 (offeror), 청약을받는자를피청약자 (offeree) 라한다. Offer란피청약자의무조건 절대적승낙 (unconditional and absolute acceptance) 이있으면계약을성립시킬것을목적으로한청약자의피청약자에대한일방적 확정적의사표시이다. 오퍼는확정적 (definite) 이라야하며, 상대방이승낙 (acceptance) 할경우구속되겠다는의사표시이다. 오퍼에는일반적으로 1 당사자의표시 2 오퍼한다는문언 3 물품의명세 ( 품명, 규격, 소재, 용도등 ), 수량, 가격조건, 선적조건, 대금결제조건, 포장과하인표시, 보험조건등의매매조건 4 발행일자와번호 5 유효기간 (validity) 등이기재된다. 오퍼는상대방에게도달하는시점부터효력을발생하며상대방이유효기간내에승낙 (acceptance) 하면양당사자사이에는계약이성립된다. (2) 승낙 (acceptance) 의개념 Acceptance란우리말로승낙이라고하며승낙은청약의내용에동의하여계약을성립시키겠다는의사표시이다. Vienna Convention(1980) 에서는 청약에대한동의를표시하는피청약자의진술또는그밖의행위는승낙이된다. 침묵 (silence) 이나또는어떠한행위도취하지아니하는것 (inactivity) 그자체로서는승낙이되지아니한다. 고규정하고있다. 청약 (offer) 에대한상대방 ( 피청약자 ) 의승낙으로무역계약 ( 매매계약 ) 이성립되지만, 승낙의절차를별도로밟지않고서도승낙이있는것으로인정되는경우에는계약이성립될수있다. (3) 계약의성립방법 1) 승낙 : 청약의내용에동의하여계약을성립시키는행위이다. 2) 의사실현 : 승낙의과정을생략하고바로물품인도나대금지급등의계약내용을이행함으로써매매계약을성립 3) 매매계약서체결 : 매도인과매수인이매매계약서에서명함으로계약체결 (4) 반대청약피청약자 (offeree) 가청약의내용의일부를변경해서원래의청약자 (offeror) 에게반대로청약하는것을반대청약 ( 대응청약 : counter offer) 이라한다. 반대청약 (counter offer) 이발생하게되면원래의청약은그효력을상실하게된다. 따라서원래의청약자는 offeree가되고원래의피청약자가 offeror가된다. 매도인의 offer 양식 : Offer Sheet ( 물품매도확약서 ), Proforma Invoice( 견적송장 )
1 EC21 CO., LTD. 11 FLOOR, TRADE TOWER, GANGNAM-GU, SEOUL, 137-070, KOREA TEL : +82-2-6000-1234 FAX : +82-2-6000-1235 O F F E R S H E E T 2Messrs.: KOG USA INC., 3Our Ref. YE01JR231 4Date April 20, 2015 5We are pleased to offer you on the following terms and conditions described as follow. 6Origin : Republic of Korea 7Shipment : Within 30days after receipt of your L/C 8Destination : MANILA, PHILIPPINES 9Packing : EXPORT STANDARD CARTON PACKING Payment : by an irrevocable negotiable LC AT SIGHT in our favor Validity : Oct. 31, 2015 Advising Bank : Remark : Unit : CIF MANILA IN USD/YARD Yours Very Truly. Accepted by
EC21 CO., LTD Proforma Invoice Messrs : No. : Date : We are pleased to make the proforma invoice of the under mentioned articles as per conditions and details described as follows : HS Code No. Commodity & Descriptions Quantity Unit Price Amount USD/PC Unit : FOB Busan in Original : Packing : Shipment : L o a d i n g Port : Destination : Payment : Insurance : Inspection : Remarks : Total Thanks for your valued order. Please sign this proforma invoice and return into us an acknowledgement by fax. Accepted by : Yours faithfully.
3. 주문과주문승낙 (1) 주문과주문승낙의개념 P/O는 Purchase Order의약어로써구매청약 (buying offer) 의기능과주문서 (order sheet) 의기능이있다. 청약 ( 請約 ) 은매도인뿐만아니라매수인도할수있다. Offer Sheet와 Proforma Invoice가제품을판매할목적으로매도인이매수인에게발송하는청약의서식이라면 Purchase Order는그반대로매수인이매도인에게발송하는청약의서식이다. 매도인의청약에대하여매수인이승낙하여도계약이성립되고, 그반대로매수인의청약에대하여매도인이승낙을하여도계약은성립된다. (2) 매수인의 P/O 매수인이매도인에게 P/O를발송하는경우에는두가지가있다. 첫번째는이전에거래관계가전혀없던매수인이매도인의 offer 정보를받지않는상태에서순수하게자신이희망하는거래조건으로매도인에게 P/O를보내오거나또는이전에거래관계가있는경우기존거래조건을기준으로매도인에게보내오는경우가첫번째이다. 이런경우의 P/O는구매청약 (buying offer) 이라고말할수있다. 이경우에매도인은거절을할수도, 침묵을할수도, 반대청약을할수도있고아니면그 P/O에대하여주문승낙의의사표시를할수도있다. 만약매도인이매수인의 P/O를승낙해주었다면매매계약은성립된다. 두번째는매도인으로부터 Offer Sheet를받은후 Purchase Order를보내오는경우이다. 이런경우의 P/O는주문서 (order sheet) 이다. 이경우에는양당사자가이미의사의합치가이루어진상태이므로매도인의별도의승낙이없더라도계약은이미성립되었다고볼수있다. 그러나추후분쟁을예방하기위해서반드시승낙의과정을통해서주문서를확인해주는것이안전하다. 가끔씩이런과정을생략하여분쟁이발생하는경우를볼수있다. 매수인의입장에서매도인이매수인의주문서를승낙하지않았다고판단하여다른거래선을찾는경우도있다.
CALICO Fashion Ltd. 463 seventh avenue, 5th floor New York, NY Tel : Fax : www.johnfashion.com PURCHASE ORDER Messrs. EC21 Co., Ltd. P/O Number. : YU076SE 11F, Trade Tower, Samsung-dong, Date : Apr. 10, 2014 Gangnam-Gu, Seoul, Korea Description Ladies 100 pct Polyester Knit Jacket, CAT. 635, HTSUS NO. 6102.30.2010 Style no.15189m Quality Packing Quantity Unit Price Amount Price As per the sample no.jh102 Hanging container 2,500pcs US41.50 USD103,750.00 FOB Busan Korea in USD/PC Loading Port Busan, Korea Discharge Insurance Payment New York, USA Covered by Buyer By an irrevocable at sight Negotiation L/C in favor of JUNGHYUN KOREA CO., LTD. Shipment 05/25/14 Authorized by David Hirsch/President
4. 무역계약의기본조건 수출상인매도인과수입상인매수인사이에물품의매매이행에앞서기본적으로매매의기본이되는조건들을합의하여문서로작성해두어야후일에발행할수있는분쟁을예방할수있다. 이와같이무역의기본조건이명시된문서를일반거래조건협정서 (Agreement on general terms and conditions of business) 라고한다. 이협정서에는다음과같은기본조건들을포함하고있다. 범주 구체적인계약사항 기본사항 - 당사자 (Principal) - 계약확정문언 - 계약체결일 - 계약유효기간 상품자체사항계약이행사항계약불이행사항정형거래조건등 - 품질조건 (Terms of Quality) - 수량조건 (Terms of Quantity) - 가격조건 (Terms of Price) - 포장조건 (Terms of Packing) - 선적조건 (Terms of Shipment) - 결제조건 (Terms of Payment) - 보험조건 (Terms of Insurance) - 불가항력조항 (Force Majeure) - 클레임조항 (Claim Clause) - 중재조항 (Arbitration Clause) -정형거래조건 (Trade Terms) - 준거법 (Governing Laws) 무역계약의 5 대기본조건 1 품질조건 (terms of quality) 2 수량조건 (terms of quantity) 3 가격조건 (terms of price) 4 선적조건 (terms of shipment) 5 결제조건 (terms of payment) 무역계약의 7 대기본조건 : 5 대기본조건 + 포장조건 (terms of packing), 보험조건 (terms of insurance)
Incoterms 2010 요약 E Group EXW(EX Works, 공장인도조건 ) : 매도인의영업장구내또는기타지정장소 ( 작 업장, 공장, 창고, 농장, 판매장등 ) 에서물품을인도하며, 매도인은물품을매 수인의집화용차량 (collecting vehicle) 에적재하지아니한상태로인도한다. F Group FCA(Free Carrier, 운송인인도조건 ) : 운송수단에관계없이 2가지인도조건매수인이지정한운송인 (carrier) 에게인도되는시점에서위험과비용이매수인에게넘어간다. 1 Seller의영업장인도 : 매도인은운송인의운송수단에적재해서인도 2 기타장소인도 : 그인도장소까지물품을운반한매도인측의차량에서부터양화 (unloading) 하지않은상태에서운송인에게인도 FAS(Free Alongside Ship, 선측인도조건 ) : 선적항본선선측에서물품인도 FOB(Free on Board, 본선인도조건 ) : 본선에서위험과비용이매수인에게넘어 간다. CFR(Cost and Freight, 운임포함조건 ) : 목적항까지운임을매도인이부담한다. 그러나매도인의위험부담은본선에서매수인에게넘어간다. CIF(Cost, Insurance and Freight, 운임및보험료포함조건 ) : 목적항까지운임 과보험료를매도인이부담한다. 그러나매도인의위험부담은본선에서매수인 에게넘어간다. C Group CPT(Carriage paid to, 운송비지급인도조건 ) : 최초의운송인에게물품이인도 된때에물품에대한위험부담이매도인으로부터매수인에게로이전된다. 그러 나매도인은수입국의지정된목적지까지의모든운송비를부담해야한다. CIP(Carriage and Insurance paid to, 운송비및보험료지급인도조건 ) : 운송도중에발생될수있는물품의멸실이나손상에대한위험에대비하여매도인이매수인을위하여적하보험에부보할의무를진다는것이외에는 CPT조건과동일하다. DAT(Delivered At Terminal, 도착터미널인도조건 ) : 계약물품을지정목적항이나지정목적지의지정터미널즉, 부두 (quay), 창고 (warehouse), container yard 혹은도로 (road), 철도 (rail) or 공항터미널 (air cargo terminal) 까지매수인에게인도, 수입통관의무는매수인의의무 D Group DAP(Delivered At Place, 도착장소인도조건 ) : 매도인은수입통관비를지급하지 않고매수인의지정된장소까지인도 DDP(Delivered Duty Paid, 관세지급인도조건 ) : 매도인은수입통관비를지급하 고매수인의지정된장소까지인도. DDP 는 EXW 와정반대되는매도인의의무 가가장많은조건이라할수있다.
대금결제 1. 무역결제방식 (1) 무역결제방식의의의 무역결제방식에는크게송금 (T/T : Telegraphic Transfer), 추심 (Collection), 신용장 (L/C : Letter of Credit) 결제방식으로구분된다. (2) 무역결제방식 결제방식 시기 영문명칭 명칭 CWO Cash With Order 사전송금 송금 COD Cash On Delivery 상품인도 T/T CAD Cash Against Document 서류인도 O/A Open Account 건별외상 Documents Against 추심 D/P 지급인도 Payment Collectio Documents Against n D/A 인수인도 Acceptance 신용장 Sight At Sight 일람지급 L/C Usance At days after Sight 연지급 (3) 결제방식별비교 결제방식 송금결제방식 (T/T) 추심결제방식 (Collection) 신용장결제방식 (L/C) 내용수출상이수입상에게직접발송수출상이수입상에게직접대금청구수입상이약속한날에대금송금환어음 (Bill of Exchange) 이발행되지않는거래당사자의신용을바탕으로하는거래은행이대금청구및결제에개입하지않는거래수출상 거래은행 ( 추심의뢰은행 ) 추심은행 ( 수입상측 ) 수입상에게대금청구 추심의뢰은행으로결제수출상 지정은행 ( 매입은행 ) nego 개설은행 ( 수입상측 ) 매입은행으로직접결제
환어음 어음에는크게약속어음과환어음두가지가있다. 국내거래에서사용하는어음은약속어음 (Promissory Note : P/N) 이라고하며약속어음은채무자가채권자에게일정금액을일정기간에지급하겠다는증서이다. 반면, 환어음 (Bill of Exchange : B/E 혹은 Draft) 은무역거래에서사용하는증서로써무역거래에서대금을지급받는수출상이발행하여대금을청구하는대금지급청구서이며대금지급지시서이다. Drawee : 수출상이발행하는환어음의대금을지급하는자이며신용장방식에서 drawee는개설은행혹은개설은행이권한을준제3의은행이될수있다. 반면, 추심결제방식에서 drawee는수입상이된다. 환어음서식예 (1) (2) (3) (4) (5) NO. 123456 BILL OF EXCHANGE APR. 1, 2015 SEOUL, KOREA FOR US $28,836.25 AT SIGHT OF FIRST BILL OF EXCHANGE (SECOND OF THE SAME TENOR AND DATE BEING UNPAID) PAY TO (6) KOREA EXCHANGE BANK OR ORDER THE SUM OF (7) SAY US TWENTY EIGHT THOUSAND EIGHT HUNDRED THIRTY SIX DOLLARS TWENTY FIVE CENT ONLY (8) VALUE RECEIVED AND CHARGE THE SAME TO ACCOUNT OF Kalmax Garments FTY.LTD (9) DRAWN UNDER HSBC BANK HONG KONG (10) L/C NO. MGK248186 (11) DATED 2014/03/20 (12) TO HBSC BANK HONG KONG MONGKOK OFFICE (13) EC21 CO., LTD. (1) 어음번호 (2) 발행일 (3) 발행지 (4) 금액 (5) 지급만기일 (6) 수취인 (7) 문자금액 (8) 개설의뢰인 (9) 개설은행 (10) 신용장번호 (11) 신용장발행일자 (12) 지급인과지급 (13) 발행인의기명날인
HAWOO CORPORATION W.T.P.O. BOX 1010 Trade Tower 30F. Kangnam-Ku, Seoul, Korea TEL: 02-6000-5353 FAX: 02-6000-5161 SALES CONTRACT NO.123 MESSRS, PFISTER & VOGEL INC. Los Angeles, U.S.A. DATE : June 10, 2007 We as Seller confirm having sold you as Buyer the following goods on the terms and conditions as stated below and on the back hereof. QUANTITY DESCRIPTION PRICE SHIPMENT 10,000yards Printed Synthetic Febric 44 x about 500yards 100% Acrylic Fast Color CIF New York in U.S. Currency $0.72 Aug. 2007 Total Amount : US$7,200.00 PAYMENT:By a Documentary Letter of Credit at 90 days after sight in favour of you. INSURANCE:Seller to cover the CIF price plus 10% against All Risks including War and SRCC Risks. PACKING : About 500 yards in a carton box DESTINATION : LOS ANGELES, U.S.A. PLEASE SIGN AND RETURN THE DUPLICATE <SHIPPING MARK> P&V LOS ANGELES BOX NO. 1/UP MADE IN KOREA BUYER SELLER PFISTER & VOGEL INC. HAWOO CORPORATION. (Signed) (Signed) David Jones GIL DONG HONG President Export Manager
1. Principal to Principal Basis : This Contract Recognizes the fact that it is on a principal to principal basis between Seller and Buyer. 2. Quantity : Quantity is subject to a variation of five percent(5%) plus or minus at Seller's option. 3. Shipment : The date of Bill of Lading shall be taken as the conclusive date of shipment. Partial shipment and / or transshipment shall be permitted, unless otherwise stated on the face hereof. Seller shall not be responsible for non-shipment or late shipment in whole or in part by reason of Force Majeure, such as fires, floods, earthquakes, tempests, strikes, lockouts, and other industrial disputes, mobilization, war, threat of war, riots, civil commotion, hostilities, blockade, requisition vessel, and any other contingencies beyond Seller's control. 4. Price : The price(s) is (are) FOB Busan Korea basis. The freight and insurance premium shall be borne by Buyer. 5. Inspection : Inspection performed under the export regulation of Korea is final respect of quality and / or conditions of the contracted goods, unless otherwise stated on the face hereof. 6. Trade Terms : The trade terms used in this contract shall be governed and interpreted by the provisions of Incoterms 2010 unless otherwise specially stated. 7. Infringement : Buyer shall hold Seller harmless from liability for any infringement with regard to patent, trade mark, design and/or copyright originated or chosen by Buyer. 8. Claim : Any claim by Buyer must be made in writing within fourteen(14) days of receipt of the goods at destination stated on the face hereof, and no claim will be recognized if they are used. 9. Arbitration : All disputes, controversies, or differences which may arise between Seller and Buyer, out of or in relation to or in connection with this Contract, or for the breach thereof, shall the finally settled by arbitration in Seoul, Korea accordance with the Commercial Arbitration Rules of The Korean Commercial Arbitration Board. The award rendered by the arbitrator(s) shall be final and binding upon both parties. 10. Governing Law : This Contract shall be governed in all respects by The United Nations Convention on Contact for the International Sale of Goods(1980).