리스거래는 현대사회가 산업화ㆍ공업화되면서 새롭게 등장한 상거래이다. 금융리스거래에서 리스료와 리스물건은 핵심사항을 이루는 것으로, 리스물건은 각 국가의 경제발전정도, 금융시장 여건, 리스거래의 형태 및 방식, 리스이용자들의 선호도 등에 따라 그 규모와 종류를 달리한다. 금융리스의 대상물건은 리스이용자가 선정하는 모든 유ㆍ무형의 고정자산 가운데 사용ㆍ수익으로 소멸하지 않는 것으로서, 동산, 부동산, 특허권, 실용신안권 등의 무형자산 등은 물론이고 경영비법, 인적 자원까지도 가능하다. 우리나라 여신전문금융업법은 리스물건에 관하여 기계, 기구, 시설 등 동산으로 한정하고 있으며, 특히 제조업, 의료업, 건설업 및 개인서비스업종 등에서 이용이 활발하다. 항공운수업계는 항공기를, 수산업계는 선박을, 종합병원은 수십억 달러규모의 의료장비를, 기업과 금융기관은 수십억규모의 전산망구축에 리스를 활용하는 등 그 형태가 다종다양하다. 본 글에서는 금융리스거래의 당사자인 리스이용자, 리스회사, 공급자사이의 리스물건에 관한 법률관계를 구체적으로 살펴보고자 한다.
As a relatively new form of commercial transaction, leasing transactions appeared as the modern society has been industrialized. The finance lease can be established, “when a lessee, who needs new machinery and equipment, is lack of his own capital to purchase them, a lessor, who , in place of loan of purchase expense, purchases the machinery and equipment, lends them to the lessee for a certain terms under which the lessee can occupy and control over the machine and equipment to use, get benefit of ownership by paying a certain charges to the lessor.” Today's lease 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 is not completely consistent with the civil law model contract. So not only the lease transaction has various types of its forms but also it is called in various names according to the classification standard. Most of the developed countries with an advanced finance lease system tends not to limit the scope and the types of the goods subject to the finance lease while South Korea appears to limit them so narrowly that the legal principles of civil law of South Korea on lease could not be applicable to the finance lease cases. Generally lease refers to the finance lease. In Korea especially this means, mainly that finance lease is executed, theoretic discussion and precedent concentrate on this. So, on the character and system of lease transaction, it is a problem to apply lease legal principles of civil law. This essay examines finance lease transaction, with putting emphasis on the finance leasing goods and legal relationships of the parties making the lease contract. This essay also examines the legal relation of rights and duties and deals with the finance leasing goods with regard to the efficiency of leasing contract between the lessor, the lessee and the supplier by describing one by one and considers the close of the lease contract and the returning of leased things.