Earticle

초록

영어

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
  1. 리츠의 개념
  2. 리츠의 특징
  3. 리츠의 유용성 및 문제점
  4. 리츠의 유형
 Ⅲ. 미국의 리츠 제도
  1. 리츠의 도입 및 발전
  2. 리츠의 법적 형태
  3. 리츠의 적격
 Ⅳ. 우리나라의 리츠 제도
  1. 개설
  2. 우리나라 리츠 제도의 특성
  3. 부동산투자회사법과 주요 내용
 Ⅴ. 우리나라 리츠의 활성화 과제
  1. 부동산투자회사(리츠)의 설립 및 운영에 관한 제한 완화
  2. 투자자산의 확보와 수익률 제고
  3. 일반 리츠 활성화의 기반 조성
  4. 정보 기반의 구축
 Ⅵ. 맺음말
 참고문헌
 

키워드

저자

• 임상순 [ Yim, Sang-Soon | 충남대학교 법과대학 교수 ]

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  원광법학 [Journal of Law research]

• 간기

  계간

• pISSN

  1598-429X

• eISSN

  2508-4526

• 수록기간

  1962~2026

• 등재여부

  KCI 등재

• 십진분류

  KDC 360 DDC 340