리스계약에서 리스물건의 소유권은 리스회사가, 리스물건의 점유·사용·수익권은 리스이용자가 갖는다. 리스계약은 리스이용자의 채무불이행으로 인하여 리스기간 중에 해지되면, 리스이용자는 기한이익을 상실하여 잔존리스료 내지 규정손실금을 지체 없이 리스회사에게 일괄지급과 동시에 리스물건을 리스회사에 반환할 것을 특약한다. 이 경우에 리스회사는 환수된 리스물건의 처분대금을 취득한다. 이것은 리스회사가 리스계약당시 예정했던 것 이상의 추가이득이 된다. 여기서 리스물건의 처분대금과 잔존리스료 내지 규정손실금 합계액이 실손해액을 초과하는 경우 리스회사의 청산의무가 발생하는데, 본 글은 이것을 살펴보았다.

The financial lease is identified, as "when a lessee needs new machinery and equipment etc. is lack of his own capital, a lessor in place of loan of purchase expense, purchases what the lessee wants lends what a lessor purchases for a certain terms the lessee can occupy use, get benefit and can be paid a certain charge" so to speak. Today's leasing transaction is the system which is developed naturally by its need in time in the course of economic development. It has a short history, and is a new contract form which has no complete coincidence with the civil law model contract. And because lease contract is made on the contract terms which lease companies have made on their own, the lessee can't avoid meeting these that contract terms, so when problems happen, there is the problem to comprehend the contract terms. Thus to establish the lease contract fairly, we need to protect the benefit for three parties lawfully. In the paper, I will consider the cancellation of the lease contract, the liquidation of lessor and the returning of leased things.

The financial lease is identified, as "when a lessee needs new machinery and equipment etc. is lack of his own capital, a lessor in place of loan of purchase expense, purchases what the lessee wants lends what a lessor purchases for a certain terms the lessee can occupy use, get benefit and can be paid a certain charge" so to speak. Today's leasing transaction is the system which is developed naturally by its need in time in the course of economic development. It has a short history, and is a new contract form which has no complete coincidence with the civil law model contract. And because lease contract is made on the contract terms which lease companies have made on their own, the lessee can't avoid meeting these that contract terms, so when problems happen, there is the problem to comprehend the contract terms. Thus to establish the lease contract fairly, we need to protect the benefit for three parties lawfully. In the paper, I will consider the cancellation of the lease contract, the liquidation of lessor and the returning of leased things.

Lessee, Lessor, Lease Contract, Stipulated Loss Value, Liquidation.