우리나라 부동산투자회사(리츠)에 관한 고찰

• 영문명: A Legal Study on Real Estate Investment Trusts in Korea
• 발행기관: 원광대학교 법학연구소
• 저자명: 임상순(Yim, Sang-Soon)
• 간행물 정보: 『원광법학』제23권 제2호, 51~81쪽, 전체 30쪽
• 주제분류: 법학 > 법학
• 파일형태: PDF
• 발행일자: 2007.09.30

영문 초록

The original system of REITs has begun from 1880' in the United States. In Korea, this system was introduced for the transparency of real estate market and remodelling of private enterprise and the consolidation of vicious bonds of banking facilities by the opportunity of IMF economic crisis which was occurred in 1997. In our country, the Real Estate Investment Trust Act(Act No. 6471) was enacted in April 2001 for the above purpose and revised seven times till now. However, we have not prepared full solutions on many issues as yet through several time's revisions. Therefore this study covers the general theory of REITs, REITs in the United States, the Korea's REITs and the direction for improvement of our REITs system with expectation of sound development. First, this study intends to build up the concept of REITs by arranging the concept characteristics. structure and types of REITs. Second, this intends to draw the factors which can contribute to the activation of our country's REITs by comparing with America's REITs which has been the backbone of the REITs system Third, this study was tried to arrange for seeking the improvement device for the main issues on poor progress of foundations of self-management REITs as actual type of company which is matched the real purpose of REITs.

목차

Ⅰ. 머리말

Ⅱ. 리츠 제도에 관한 일반적 논의

Ⅲ. 미국의 리츠 제도

Ⅳ. 우리나라의 리츠 제도

Ⅴ. 우리나라 리츠의 활성화 과제

Ⅵ. 맺음말

참고문헌

Abstract

키워드

리츠 부동산 신탁 영업신탁 수탁자 신탁자 수익자 부동산투자신탁 부동산투자회사법 도관 미국세법 REITs Real Estate Trust Business Trust Trustee Settlor Benificiary Real Estate Investment Trusts Act Pass-Through Internal Revenue Code