CHAPTER 01 전자무역과 무역리스크관리 기초 ············································15
1절 전자무역 ·······································································································17
1. 무역에서 e-비즈니스의 활용조건 ··························································19
2. e-비즈니스에 의한 해외거래선과의 교섭 ·············································21
3. 전자무역을 위한 웹사이트 구축 ····························································22
4. e-비즈니스에 의한 전자무역 가이드 ····················································23
2절 e-비즈니스의 이해 ······················································································24
1. 인터넷의 발전 ·························································································24
2. e-비즈니스의 정의 ·················································································25
3. e-비즈니스의 애플리케이션과 효용 ······················································26
4. 보안 및 기술 문제 ·················································································26
3절 무역EDI의 발전 ····························································································28
1. EDI의 개념과 거래형태 변화 ································································28
2. 무역EDI의 발전과정 ···············································································29
3. EDI의 전제조건 ······················································································29
4. 디지털 방식의 전송시스템 ·····································································30
5. 무역정보 네트워크의 전자화 ··································································32
4절 무역리스크관리의 기초 ··············································································35
1. 무역리스크의 의미 ··················································································35
2. 무역리스크의 분류 ··················································································36

CHAPTER 02 무역거래의 흐름과 서류작성 ···················································45
1절 무역거래의 흐름과 절차 ··············································································47
2절 무역서류작성 ································································································52
1. 무역서류작성의 목적 ··············································································52
2. 무역서류의 4가지 카테고리 ···································································53
3. 수출거래의 일반적인 흐름(flow) ···························································55
4. 수입거래의 일반적인 흐름(flow) ···························································56
3절 무역서류작성의 사례 ····················································································57
1. Request for Quotation(견적의뢰) ······················································58
2. Pro forma Invoice(견적송장) ······························································60
3. Purchase Order(주문서) ······································································62
4. 신용장(Letter of Credit) ······································································63
5. Commercial Invoice(상업송장) ···························································69
6. Packing List(포장명세서) ·····································································71
7. 선하증권(Bill of Lading) ······································································73
8. 원산지 증명서(Certificate of Origin) ··················································75

CHAPTER 03 시장조사 및 전자무역 마케팅리스크관리 ································77
1절 수출시장조사 ································································································79
1. 시장조사의 의의 ·····················································································79
2. 일반적인 시장조사 ··················································································81
3. 개별적인 시장조사 ··················································································84
4. 개별적인 시장조사 내용 ·········································································85
2절 거래선선정과 신용관리 ················································································88
1. 거래선선정 ······························································································88
2. 신용측정의 기준요소 ··············································································89
3. 신용조사방법 ···························································································90
4. 신용조사에서 주의할 만한 내용 ····························································92
5. 수출시장상황조사 및 방법 ·····································································93
3절 탄력적 무역경영전략 ····················································································95
1. 탄력적 무역경영전략 ··············································································96
4절 전자무역 마케팅 ···························································································99
1. 전자무역 마케팅의 의의 ·········································································99
2. 전자무역 마케팅 전략 ··········································································104

CHAPTER 04 일반 무역계약의 리스크관리 ·················································115
1절 무역계약의 특징 ·························································································117
1. 무역계약의 특징 ···················································································117
2. 무역계약의 내용 ···················································································119
3. 계약서작성의 기준 ················································································121
4. 영문계약서 ····························································································123
5. 계약의 유효성 ·······················································································123
6. 약관(約款)의 충돌 ················································································124
2절 국제거래에 적용되는 법과 규정 ································································126
1. 국제계약에 적용되는 법과 규정 ··························································127
2. 공법적(公法的) 규제에 관한 국제법 ····················································131
3. 국제거래의 규제에 관한 대표적인 조약 ··············································131
3절 무역계약서작성 ···························································································136
1. 기본거래협정서의 내용 ·········································································136
2. 계약서의 중요성 ···················································································138
3. 계약서작성의 목적 ················································································139
4. 무역계약서작성의 리스크관리 ······························································139

CHAPTER 05 전자무역계약의 리스크관리 ···················································147
1절 전자무역계약의 개념과 특징 ·····································································149
1. 전자무역의 발전 ···················································································149
2. 전자무역계약의 개념 ············································································151
3. 전자무역계약의 장점 ············································································156
2절 무역서류 전자화의 전제조건 ·····································································161
1. 표준화와 상호운용성의 확보 ································································161
2. 문서성 확보 ··························································································162
3. 암호시스템 ····························································································163
4. 전자서명 ································································································164
5. 전자인증 ······························································································165
3절 전자무역계약의 문제점 ··············································································166
1. 전자문서의 법적 문제 ··········································································166
2. 전자문서의 기능상의 문제 ···································································168
3. 비즈니스상의 문제 ················································································171
4. 계약의 성립시기와 장소 ·······································································172
5. 전자인증의 문제 ···················································································173

CHAPTER 06 계약물품조달 및 운송리스크관리 ··········································175
1절 수출상의 물품조달 ·····················································································177
1. 품질결정방법 ·························································································177
2. 품질결정시점 ·························································································178
3. 제조물책임법 ·························································································181
4. 제조물책임법에 따른 법률리스크관리 ··················································182
2절 운송 및 통관 리스크관리 ··········································································186
1. 운송리스크관리 ·····················································································186
2. 해상운송의 절차 ···················································································188
3. 통관리스크관리 ·····················································································189
4. 상품인도 및 납기에 따른 리스크관리 ·················································191
5. 보험계약에 따른 리스크관리 ································································193

CHAPTER 07 전자무역결제 리스크관리 ·······················································197
1절 일반적인 무역결제리스크관리 ····································································199
1. 신용장 ···································································································199
2. 무(無)신용장조건에서의 리스크관리 ·····················································203
2절 외환리스크관리 ···························································································205
1. 외환변동에 따른 선물예약 ···································································206
2. 환(換)헤징 ·····························································································207
3. 선물환 ···································································································207
4. 환율변동보험 ·························································································208
5. 수출가격전가(輸出價格轉嫁) ·································································208
6. 수출보험에 의한 리스크관리 ································································209
3절 전자무역결제상의 리스크관리 ····································································210
1. 전자결제에서의 무역대금 사기사례 ·····················································210
2. 전자무역결제 사이버공격 유형 ····························································212
3. 전자무역결제에서의 리스크관리방법 ····················································215

CHAPTER 08 무역클레임과 분쟁해결 ························································223
1절 무역클레임 리스크관리 ··············································································225
1. 무역클레임 발생의 직접적 원인 ··························································225
2. 무역클레임 발생의 간접적 원인 ··························································226
3. 무역클레임의 종류 ················································································227
4. 클레임의 성질에 따른 분류 ·································································228
5. 클레임의 유형 ·······················································································229
6. 클레임제기에 따른 리스크관리 ····························································230
7. 클레임의 경감대책 ················································································231
2절 국제거래 분쟁의 해결 ················································································233
1. 민사소송 ································································································233
2. 국제민사소송 ·························································································234
3. 국제적 재판관할권 ················································································235

참고문헌 ···············································································································237

현재의 글로벌화는 디지털 기술에 의해 주도되고 있다. 그래서 값싼 노동력을 이용하여 글로벌한 공급망을 전제로 하는 무역은 점차 둔화되고 있는 상태이다. 새로운 디지털 기술에 의해 중소기업에서부터 다국적기업에 이르기까지 이전보다 더 많은 수요자와 공급자들이 세계무역을 활성화시키고 있다. 다시 말해 글로벌화는 디지털의 보급에 따라 다른 단계에 진입했다고 볼 수 있다. 이 새로운 시대는 혁신과 생산성을 높여 글로벌한 정보에 자유롭게 접근하여 전 세계의 소비자와 공급자를 연결하고 있다.

현재 세계적인 가치사슬(value chain)은 각국 간의 부품의 교역량을 증가시켜 성숙기에 접어들었다. 따라서 세계적 규모의 효율성 향상은 이미 실현되었다고 볼 수 있다. 예를 들어 중국에서 베트남, 방글라데시에 이르기까지 임금의 차이와 생산요소의 가격에 따라 생산위치는 국가 간으로 계속 변화할 것이지만 이러한 교대는 무역패턴만을 변화시킬 뿐이며, 전체적인 무역규모를 증가시키지는 않을 것이다.

그러나 현재의 세계적 규모의 디지털 흐름은 전통적인 무역을 능가하고 있다. 이메일 및 비디오 스트리밍에서부터 파일공유 및 사물인터넷에 이르기까지 디지털 흐름이 발생하는데, 이에 따른 데이터 이동은 기존의 물리적인 이동을 의미하는 무역을 능가하고 있는 것이다. 시스코시스템에 따르면 국가 간 대역폭(帶域幅)의 양은 2005년에서 2016년 사이에 90배 증가한 것으로 나타났다. 특히 최근의 디지털 흐름은 선진국을 중심으로 연결되지만 신흥경제국들도 빠르게 따라잡고 있다.

데이터 이동의 급격한 증가는 그 자체로 큰 흐름을 구성하고 있다. 따라서 글로벌 무역의 모든 거래가 현재 디지털 기술에 의존하고 있는 것이다. 맥킨지는 출하량에 대한 추적 센서를 설치하여 운송 중인 제품의 손실을 30%나 감소시킬 수 있는 것으로 보았다. 또한 소매점을 통하지 않고 전 세계 소비자에게 다가갈 수 있다. Accenture와 Alibaba의 연구기관인 AliResearch는 2020년까지 전자상거래가 10억 명에 달하고 연간 판매액이 1조 달러에 달할 것이라고 전망했다.

이와 같이 전자무역의 발전으로 전 세계의 연결성은 현저히 향상되어 세계경제에서 새로운 비즈니스 모델이 창출되고, 생산성이 향상되고 있다. 전자무역의 규모를 정확하게 측정할 수는 없지만, 인터넷을 통한 아이디어와 정보교환의 측면에서 보면 세계의 인터넷 이용자 수는 꾸준히 증가하고 있으며, 특히 개발도상국에서 비약적으로 증가하고 있다.

노벨상 수상자인 스펜스 교수는 미국의 Foreign Affairs지의 기고문에서 “디지털 기술 혁명이 비즈니스 환경을 급격히 변화시키기 시작했으며 자본과 노동력은 더 이상 성공의 비결이 되지 못한다”라고 했다. 이들 요소들은 변화가 심한 디지털 경제에서 슬림한 스타트업들을 상대로 더 이상 경쟁하기 어렵다는 것이다.

이러한 디지털화에 따라 전자무역이 활성화되면서 무역거래가 편리해지고 신속해졌으나 부작용도 많아져 인터넷을 통한 메일계정 해킹, 은행문서위조 등의 사이버 사기사건이 확산되고 있다. 개방적이고 세계적으로 상호연결된 기술적인 플랫폼에서 사이버공격으로 인한 리스크는 점점 더 증가하고 위압적으로 전개되고 있는 것이다. 특히 해커들은 인터넷 방화벽을 관통하여 사기행위를 하거나 신원을 도용하여 경제적 이익을 추구하고 있다. 이들은 또 경쟁사들의 지적 재산을 훔치거나 상대기업의 비즈니스시스템을 공격하여 자기들에게 유리하게 활용하고 있는 것이다.

국내에서만도 사이버경찰청에 따르면 인터넷 사기건수가 2014년에 56,667건에서 2018년에는 112,000건으로 증가하였고, 그중에서 해킹은 같은 기간에 1,648건에서 2,178건으로 증가하였다.

국내 은행계좌를 이용하는 보이스 피싱은 피해사실을 인지한 순간 은행에 ‘지급거래정지’ 신청을 하면 피해금을 돌려받을 가능성이 있다. 또 사기 범죄자가 입금한 돈을 인출하지 않았다면 ‘타행환 반환 청구 소송’을 통해 돌려받을 수 있는 길도 있다. 그러나 전문가들은 원칙적으로 스피어 피싱으로 인해 발생한 피해는 대부분 해당기업의 책임이고 은행에 책임을 묻기 어려운 사안이라 한다. 해당 기업이 송금하기에 앞서 거래처나 고객의 계좌를 확인할 의무가 있기 때문이다.

이와 같이 디지털화가 진전됨에 따라 개인, 기업 및 공공기관은 정보시스템에 더욱 의존하고 있다. 그럴수록 사이버공격에는 더욱 취약해진다. 위의 사례와 같이 전자메일은 네트워크상에서 외부로부터도 해커나 바이러스가 침입할 수 있는 리스크가 있는 것이다. 나아가 무역회사뿐만 아니라 대부분의 기업과 조직들이 사이버공격의 위협에 직면해 있다.
이 책에서는 전자무역실무상에서의 리스크관리, 나아가 사이버리스크관리를 위한 수단과 방법을 제시하고자 한다.

한편 전자무역과 관련한 리스크뿐만 아니라 이 책은 일반적인 무역실무와 관련한 리스크관리 수단과 방법도 상당부분 포함되어 있다. 무엇보다도 과거의 서류가 EDI시스템으로 대체되면서부터 모든 무역업무가 전자적인 시스템으로 발전하였기 때문이다. 일반적으로도 무역회사의 업무는 일반기업에 비해 상당히 까다롭고 복잡하다. L/C니 B/L 등의 무역서류뿐만 아니라 취급하는 품목도 영문으로 되어 있고, 바이어도 외국인들이 대부분이기 때문이다. 무역서류에 익숙해지면 해외바이어나 거래업체와 상담에서 까다로운 신경전을 벌여야 하는 경우도 많다. 바이어로부터 팩스나 이메일이 오면 신경을 곤두세워서 해석해야 하고, 또 전화통화는 했지만 무슨 내용인지 알 수 없을 때가 많다. 선적일이 다가오는데도 제조업체에서 상품이 완성되지 않았을 때나, 물품을 확인한 수입상이 클레임을 제기하는 등의 리스크가 나타나는 경우가 많다. 그러나 수출입업무가 까다롭게 보이지만 단순하게 보면 수출상이 수입상과 매매계약을 맺고 계약조건에 따라 물품을 선적하면 되는 일이다. 다시 말해 수출상이 계약에 따라 몇 가지 중요한 포인트를 파악하여 적절하게 대응하며 확인해 나가는 단순한 과정이라 할 수 있다.

그러다가 예상하지 못했던 사고가 발생하는 경우에 어떻게 대처할 것인가. 그래서 이 책은 일반적인 무역실무와 관련한 리스크관리와 전자적으로 처리되는 무역실무에서 발생되는 리스크에 대처하기 위하여 해외시장조사, 거래선선정, 전자무역계약과 그 이행, 전자무역결제 및 무역분쟁처리 등의 문제에 대해 실무적으로 설명한 내용으로 구성되었다.

대부분의 무역리스크는 법무(法務)와 관련한 문제로 귀착된다. 따라서 국제적인 법무적인 면으로 접근하여 그에 따른 대비책을 수립해 놓는 것이 필수적이라 할 수 있다.
이러한 무역리스크를 관리하는 방법은 2가지로 나눌 수 있다. 첫째는 문제가 발생한 후에 손실을 최소화하기 위하여 조치를 취하는 것이다. 이 경우에는 변호사나 전문가들에 의뢰하는 경비가 거액이 소요될 뿐만 아니라 여러 가지 어려운 일이 따른다. 둘째는 무역활동에서 일어날 수 있는 리스크를 사전에 예측하고 검토하여 이를 회피하거나 경감시킬 수 있는 조치를 취하는 것이다. 이 경우에는 주로 법무적인 방어적 측면에서 분쟁을 방지하거나, 분쟁발생 후에 채권확보를 위하여 적절한 조치를 취하는 등의 리스크가 발생할 만한 개연성(蓋然性)을 차단하거나 제한하는 것을 말한다.

이 책에서는 후자의 리스크관리를 중심으로 설명하고 있으며, 다음과 같은 면에서 독자들에게 도움을 줄 수 있을 것이다.
· 무역거래의 흐름과 무역서류작성 및 무역거래상의 리스크 종류와 형태
· 거래선 선정과 관련한 전자무역 마케팅 리스크관리
· 전자무역계약 체결 및 그 이행상의 체크 포인트
· 수출상의 물품조달과 운송관련한 리스크관리
· 무역결제에서의 사이버리스크관리
· 무역분쟁과 해결책

이 책이 나오기까지는 많은 분들의 신세를 졌다. (주)삼아코리아의 김봉희 사장, KEB 하나은행의 대치중앙지점 김범식 지점장, 김연익 화곡역 지점장으로부터는 신용장을 비롯한 무역서류에 관한 내용을, KOTRA 뉴델리무역관 장명철 과장, STX 항공사업팀 임용택 팀장으로부터는 해외마케팅 및 수출기업의 현실과 문제점에 관한 많은 도움을 받았다. 신용보증기금에 재직하였던 권태흥 전무로부터는 수출기업의 해외시장조사 및 거래선의 신용조사에 관한 내용을, (주)코오롱 전산실에 재직하였던 최상헌 실장으로부터는 전자무역의 리스크관리에 관하여 중요한 조언을 들었다. 결정적으로는 어려운 출판 현실에도 흔쾌히 이 책을 세상에 내놓게 해 준 박영사 임직원 분들 특히 장규식 과장과 깔끔하게 편집을 해 준 황정원 씨께도 감사드린다.

2020년 2월