전자어음에 관한 법적 연구

Abstract

The introduction of computers has brought changes to all social systems including the Bills and Checks Act and the Commercial Law. In order to enable the issue of electronic bills, which are fit for digital environment like e-commerce, in addition to paper bills, to save the costs of distribution, to realize the justice of taxation, and to enhance the efficiency of payments among enterprises in digital environment, 'the Act on the Issue and Circulation of Electronic Bills' was enforced from January 2005. In Korea, the Act on the Issue and Circulation of Electronic Bills ("the Electronic Bills Act" hereinafter) was established in March 2004 and enforced from January 1 2005. As the current Bills Act was established for real bills, it is not adequate for the electronic payment environment. Thus, the purpose of this present study was to examine the meaning of regulations in the Electronic Bills Act and to understand electronic bills. Through this, we aim at minimizing problems out of the enforcement of the Electronic Bills Act and to promote the continuous development of the electronic bill system. Because electronic bills are issued, transferred, honored and abolished solely through electronic registration, they are different from real bills in several points. First, this study reviewed the meanings of electronic bills and examined whether an electronic bill is a document, the effects of electronic bill issuing, and the forgery-alteration of electronic bills. Summing up the discussion, first, because electronic documents exist in the form of electronic signals, they are significantly different from paper documents, so we can hardly say that they are the same as paper documents. However, electronic documents have the same functions as paper documents in that they 'express some thought or idea' and 'represent a specific person's intention.' In addition, because of several factors in the real world, electronic documents are gradually replacing paper documents, and many laws and regulations regard electronic documents as a type of documents. In this sense, it is not appropriate to conclude hastily that electronic documents are not document. Second, an electronic bill is considered to have been issued if the issuer has sent the bill to the receiver or its agent by putting it into the information processing system, through which the receiver or its agent can receive the bill, and if the bill has been put into the information processing system designated by the receiver as a system for receiving the bill or if the bill has been put into the information processing system managed by the receiver. Third, the effect of an electronic document as a document is important because how it should be treated is crucial if the contents of the electronic document are submitted as evidence in a trial. The authenticity of a document means that the document has been executed according to a specific person's intention as maintained by the evidence provider. If a document has authenticity, it has official admissibility of evidence. Even if the authenticity of electronic documents is admitted, the substantial admissibility of evidence should be secured for electronic documents in order to activate e-commerce using electronic documents. For the reliability and authenticity of electronic bills, the Electronic Bills Act provides that the issue, circulation and payment of electronic bills should be managed by an electronic bill management institution designated by the Minister of Justice. To enhance the transparency of administrative organs' discretionary acts, it is considered necessary to specify by law requirements for the electronic bill management institution, which currently follow the Presidential decrees, so that only a non-profit corporation or a stock corporation equipped with technological-financial capacities, facilities and equipment necessary for managing electronic bills can be designated.