신용장거래에서 ISBP의 상업송장 심사기준에 관한 고찰

• 영문명: Examination Standards of Commercial Invoice under the ISBP in Letter of Credit Transactions
• 발행기관: 한국국제상학회
• 저자명: 강원진(Won-jin Kang) 이상훈(Sang-hun Lee)
• 간행물 정보: 『국제상학』國際商學 第21卷 第4號, 123~142쪽, 전체 20쪽
• 주제분류: 경제경영 > 무역학
• 파일형태: PDF
• 발행일자: 2006.12.01

영문 초록

  In February 2003, International Chamber of Commerce"s long-awaited publication "International Standard Banking Practice for the Examination of Documents under Documentary Credits(ISBP)" was published after the approval by the full commission at its meeting in Rome in October 31, 2002. The ISBP has been written to help businesses which use Uniform Customs and Practice for Documentary Credits, 1993 Revision(UCP 500) as a practical complement to the UCP 500.
  This paper reviewed the examination standards for invoices provided in the ISBP. The ISBP provides for the examination standards on definition, name and address, description of the goods, quantity, originals and copies and other general issues related to invoices based on the standard banking practices and opinions of the ICC banking commissions. By using the examination standards for invoices provided in the ISBP, the traders will be able to prepare documentation more perfectly and document checkers will be able to examine the invoices more easily. So, it is expected to reduce discrepancy rate of the invoices and to prevent disputes resulted from the discrepancies of the invoices.

목차

Abstract
Ⅰ. 서론
Ⅱ. ISBP의 상업송장 심사기준의 내용
Ⅲ. ISBP의 상업송장 심사기준의 분석
Ⅳ. ISBP의 상업송장 심사기준 적용상의 문제점
Ⅴ. 결론
참고문헌

키워드

ISBP UCP 500 Document Examination Standards Commercial Invoice