부동산투자에 있어서 Limited Partnership 제도의 도입에 관한 연구

부동산 투자에 유한책임조합 제도를 도입하는 방안을 연구했다.

The limited partnership is a kind of the partnership composed of general partners and limited partners. The general partner manages the partnership exclusively but has unlimited liability, the limited partner doesn`t participate in managing the partnership but has limited liability. In America, the limited partnership is an useful instrument of investment in real estate because it has merits as follows : First, investors can choice whether they has limited liability or not for themselves. Second, an expert who has a management skill can be a general partner and control partnership exclusively. Third, double taxation is exclusive.

Last, in the case of stock issued for property, taxation for capital gain is deferred. We need to introduce limited partnership for efficiency of real estate investment like American. In the first place, it is advisable to interpolate clauses for limited partnership in Real Estate Investment Corporation Act.