예금계약도 계약의 한 유형이므로 당사자가 직접 체결하는 것뿐만 아니라 대리나 제3자를 위한 계약도 허용된다. 그러나 금융기관과 거래를 함에 있어서는 가명이나 차명에 의하지 않는 본인의 실지명의에 의하여야 한다는 금융실명제가 시행된 이후에는 타인 명의의 예금계약의 효력은 어떠한가가 문제된다. 특히 우리나라는 비실명 금융거래로 인한 정상적인 자금흐름의 왜곡, 부동산 투기, 재산도피의 수단 등으로 이용되는 사회적 부작용이 노출되었다. 그 부작용을 방지하기 위해 1993년 「금융실명거래및비밀보장에관한긴급재정경제명령」에 의하여 금융실명제가 실시되었고, 1997년 법률로 대체되었다. 그러나 금융실명제의 실시에도 불구하고 다른 사람의 명의를 빌리거나 혹은 타인 명의를 도용하여 예금을 개설하는 경우가 아직도 행해지고 있다. 금융실명법은 금융실명제의 확립을 위해 실지명의에 의한 예금거래와 그에 대한 규제방안을 담고 있지만, 실지명의에 의하지 아니한 예금계약의 사법상의 효력 및 타인 명의의 예금계약을 법률적으로 어떻게 취급할 것인가는 채권자들의 채권확보와 그 방법에 있어서 중요한 문제이다동 법률은 금융실명제의 입법목적을 달성하기 위하여 실지명의에 의한 예금거래와 그에 대한 규제방안을 담고 있지만, 그 입법취지의 목적을 담보할 수 있는가, 그리고 실지명의에 의하지 아니한 예금계약에 대한 사법상의 효력은 어떠한가라는 의문이 제기되고 있다. 이러한 의문점을 해결하기 위하여 예금계약의 성립시기, 예금주의 확정등과 비실명 예금계약의 효력문제에 대한 입장을 구체적으로 밝힘으로써 예금계약의 해석에 대한 체계적 기준을 제시하고자 한다.

The purpose of Real-Name Financial Transactions System was to amend the false-name transaction customs and to secure the tex equilibrium by bringing the underground economy into the open and to establish the correct financial contract system order. Due to the admission of using such fictitious or impersonate names it was possible to bring up a high degree of economical development but it led to a poor financial routine of illegal shapes as; an unearned income, tax evasion, smuggling, bribery; which brought increase to the build of the underground economy that make it impossible to bring economic justice. The laws on financial dealings were established in 1982 and the reason that it was held back for actual operation during the 10 years is because of the worries that it might give negative effects in sides of economy society, but as was also a strategy for election it was put into operation in August 12 1993 by an immediate order by the president. However, the real-name financial transaction system implemented several legal issues have been raised since. As the principal, depositors, deposits is the effect of the contract. Court decisions, prior to the enactment of Act Real Name Financial Transactions, placed weight on the transactions in realitly where the name of bank account-holder had no significant meaning between parties to the bank account contract, and ruled that a fund provider should be treated as the contracting party who had a claim for the money from the account against the bank. As a result, the fund provider usually opened his/her bank accounts or borrowed name and exercised his/her right as the account-holder, there by causing such problem as generating lots of false or borrowed accounts for illegitimate purposes tax evasion and concealment of slush fund.

The purpose of Real-Name Financial Transactions System was to amend the false-name transaction customs and to secure the tex equilibrium by bringing the underground economy into the open and to establish the correct financial contract system order. Due to the admission of using such fictitious or impersonate names it was possible to bring up a high degree of economical development but it led to a poor financial routine of illegal shapes as; an unearned income, tax evasion, smuggling, bribery; which brought increase to the build of the underground economy that make it impossible to bring economic justice. The laws on financial dealings were established in 1982 and the reason that it was held back for actual operation during the 10 years is because of the worries that it might give negative effects in sides of economy society, but as was also a strategy for election it was put into operation in August 12 1993 by an immediate order by the president. However, the real-name financial transaction system implemented several legal issues have been raised since. As the principal, depositors, deposits is the effect of the contract. Court decisions, prior to the enactment of Act Real Name Financial Transactions, placed weight on the transactions in realitly where the name of bank account-holder had no significant meaning between parties to the bank account contract, and ruled that a fund provider should be treated as the contracting party who had a claim for the money from the account against the bank. As a result, the fund provider usually opened his/her bank accounts or borrowed name and exercised his/her right as the account-holder, there by causing such problem as generating lots of false or borrowed accounts for illegitimate purposes tax evasion and concealment of slush fund.

Real Name Financial Transactions, fund provider, Real Name verification. Unnamed Financial Contract,borrowed name, Deposit contract. Owner of deposit funds, Deposit