2012-01-010

-FMS -

2013. 1.

BOARD OF AUDIT AND INSPECTION

 1272 FMS

.


- FMS ( )

2013. 1.

1.

2.

3.

4.

. FMS

1. FMS

2. FMS

3. FMS

1.

2.

28

[] 38

[ ]
1FMS

2FMS

4FMS

5FMS

10

6FMS , ,

10

7FMS

11

8 FMS

14

92009 1/4

21

10 3 FMS

25

11FMS

28

[ ]
1FMS

2FMS

20

29

.
1.
2012. 9. 5.

311

2011

FMS(Foreign Military Sales:

FMS
,
FMS

FMS
FMS
.

2.
,

,
, 2006

8
2012

FMS

- 1 -

3.
8

FMS

, FMS

4.
2012. 9. 17.

10. 5.

10

,
10. 15.
)

27

11. 20.

2013. 1. 24.

- 2 -

. FMS

1. FMS
. FMS
(Foreign Military Sales,

FMS

1)

, [
,

1]

[ 1] FMS

, , , , ,

, ,
( , , )

(, , , )
, , , , , ,

1954

(1953. 10. 1.

, 1954. 11. 18.

1973

,
1974
,

FMS
.

FMS

,
,

,
,

1)

- 3 -

FMS

FMS

.
(Letter of Acceptance,

LOA

.
6
(Federal

Reserve Bank,

.
. FMS
FMS

(Foreign Assistance Act)

(Arms Export Control Act)

(Defense Security Cooperation Agency,

Manual)

(Security

Assistance

Management

(Reconciliation and Closure Manual),

(Defense Institute of Security Assistance Management)

(The Management of Security Cooperation)

Customer Financial Management Handbook)

- 4 -

FMS

(FMS

2. FMS
FMS

1]

,
LOA
LOA

.
,

LOA
.
,

()

.
,
FMS

.
[ 1] FMS

- 5 -

3. FMS
. FMS
FMS

1974

193

2010

,
2)

FMS

FMS

, 2008. 10. 15.

3)

FMS
2

NATO+3

FMS

2]

,
.
[ 2] FMS
2
(NATO , , , , , )

: 2,500

: 1,400

1 / 3

0.5 / 2

15

30~50

1)

0~0.85%
( , 0.85%, 1.5% )

1.5%

2)

( , NATO , )

: 1.

, 0.85
2. , ,
: ,
2)
5
3) FMS
,
,
3

):
NATO

(815),

(354),

26

,
(Major Non-NATO Ally)

1
2

(NATO+5),
4
- 6 -

(342),
(232),
(196)
(NATO), NATO
,
,
,
,
(Friendly Foreign Nations)

. FMS
8
8

15

3]

2007

2012

5,732

FMS
FMS

2008

66%(8,834

14%(9,716

2012

[ 3]
(: )

2007

2008

2009

2010

2011

2012 8

155,732

20,498

68,158

19,681

19,318

14,718

13,359

102,249

7,663

58,442

10,193

12,375

9,051

4,525

F MS
( )

53,483
(34%)

12,835
(63%)

9,716
(14%)

9,488
(48%)

6,943
(36%)

5,667
(39%)

8,834
(66%)

2012
517 (

FMS

128

4]

61%

.
[ 4] FMS
(: , %, )

( ) %

( )

517
(12,865)

93
(942)

153
(3,316)

216
(7,859)

55
(748)

100

164
(7,347) 100

13
(401)

353
(5,518)

80
(541)

100

10

- 7 -

83
(2,988)
70
(328)

26

41

61
(3,780)
155
(4,079)

61

51

74

7
(178)
48
(570)

10

FMS

FMS
8

[ ]
FMS FMS
.
FMS
.
2009

.
,
.
FMS
FMS FMS .
FMS
.
FMS .

FMS .
FMS , FMS
FMS .
- 8 -

1.

1. FMS
FMS

1980
FMS

FMS

MOA4)

[ 2] FMS

: FMS

2]

LOA

(Defense Finance and Accounting Service,

5)

.
(
4) Memorandum of Agreement:
5)

FMS

LOA

- 9 -

6))

,
2012

5]

11.18

, 2007
.

[ 5] FMS
(: )

2007

2008

2009

2010

2011

2012 7

467.0

670.0

968.0

821.0

1,151.0

1,118.0

13.7

11.8

3.4

1.3

1.1

0.4

LOA
[
7)

6]
2

LOA

42%,

81%

[ 6] FMS , ,
(: )

2007

2008

2009

2010

2011

801

576

851

1,085

822

675

(B)

1,604

1,415

1,690

1,797

1,551

1,570

(B/A)

206%

246%

199%

166%

189%

233%

846

690

882

918

818

926

(D)

683

596

771

573

904

571

(D/B)

42%

42%

46%

32%

58%

36%

(D/C)

81%

86%

87%

62%

111%

62%

(A)

(C)

:
6)
7)

1
FMS

LOA
- 10 -

2.
FMS
,

FMS

.
3

FMS

(Accelerated Case Closure Procedure)8)

(Closure Type)9)

10)

11)

.
2012

6
77

222

7]

, 2010
.
[ 7] FMS
(: , )

2007

2008

2009

2010

2011

2012 6

97

101

69

78

81

77

2,746,064

2,090,980

1,672,857

1,720,344

2,219,422

2,221,184

:
8)

FMS
2

9) FMS
10)

FMS
(

11)

FMS

1%)

- 11 -


-1. FMS
FMS

MOA12)

(2012. 8. 1.

188

491

FMS

4
(

FMS

FMS

.
FMS
,

FMS

(2003. 10. 3.

5105.38-M) C9.7.1.

FMS

MOA

FMS
13)

, FMS
FMS

.
12) 1980. 8. 11.
13) 2007

(
),
(Federal Reserve Bank of New York)
2011
FMS
LIBOR(12
)
- 12 -

(Defense Security Assistance Agency)

[ ]
1/8

FMS
2001. 11. 1.

(Standby L/C)14)

, FMS

DSCA 01-22)

2004. 1. 28.
(

DSCA 04-02)

.
2010

FMS

2011
FMS
4.5%)

(2010

FMS

(2010

FMS

0.16%)

FMS
.15)
FMS

FMS

[] FMS LIBOR(12)

2007

2008

2009

2010

2011

FMS

2.93%

1.76%

0.35%

0.16%

0.10%

LIBOR(12)

5.12%

3.09%

1.57%

0.92%

0.83%

: FMS FMS
: ,
14)
15) 2009

2010
- 13 -

10

2011. 10.
16)

7.
2012. 10. 15.
2007

FMS

10. 26.

.
(2012. 10. 15. 11. 20.)

8]

2007

2011
(

119
FMS

13.64%

28.13%

231
)

FMS

FMS

[ 8] FMS
( : )

2007

2008

2009

2010

2011

(FMS )

119
(25.48%)

156
(23.28%)

183
(18.90%)

231
(28.13%)

157
(13.64%)

FMS (A)

467

670

968

821

1,151

FMS (B)
(, B/A)

31.3

13.7
(2.93%)

11.8
(1.76%)

3.4
(0.35%)

1.3
(0.16%)

1.1
(0.10%)

FMS (C)
()

45.8

23.7
(5.08%)

14.7
(2.20%)

2.4
(0.25%)

2.1
(0.25%)

2.9
(0.25%)

(C-B)

14.5

10.0

2.9

-1.0

0.8

1.8

: FMS ,
: ,
16)

2012
2011 FMS

110%
0.10%
- 14 -

0.5%

2011
2.46 (2007

FMS

467

13.7

1.1

, 2007

FMS

(Federal Fund

40%

Rate)17)

2007

92%
2011

1,151

FMS
18)

14.5
FMS
.

<

>
FMS

FMS
FMS
.(

17)
18)

2008

FMS
, 2007
0.04%P

- 15 -

FMS

-2. FMS
19)

5
188

491

(2012. 8. 1.

1
FMS
.

FMS

(2010. 8. 31.

5-

-1)

-0000

FMS

)20)

FMS
.

23

.
5

LOA

21)

, LOA

.
5
19)
20)

,
(2010. 9. 1. FMS

-0000

0000 )

21)
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FMS

.
2010
FMS

FMS
.22)
5
23)

,
FMS

.
2006. 1. 1.

(2012. 10. 15. 11. 20.)

6. 30.

LOA

261

FMS

5%

95%
67

5
25)

[
14

2012.

24)

1] FMS

FMS

22) 2010
23)

24)

5%

95%

25

42
25)

6
- 17 -

5,466

FMS

2007 12 LOA A ( 5,631 ) 2009

7
2012 10
2,959
2010 11 G ( 243 ) LOA
16
LOA LOA 226

FMS
.

<

>

FMS

23

FMS

.(

- 18 -

-3.
2009. 1. 9.

2009

(Billing Statement,
Bill,

330

(Special
(

13

2,034

FMS

2009. 3. 2.
1

3,100

1/4

6,824

10

5105.38-M) C9.10.2.

(2003. 10. 3.

FMS

3-

FMS

.26)
2008

2009

3]

27)

2009

.28)

26)

FMS
FMS

27)
2008
28) ,

2009

6,966

, 2009

, 2008. 11. 27. 19

- 19 -

968

[ 3]

2008
FMS
.
2009

1/4

FMS

/
330
1
29)

1,704

2,034

.
2009
330

1,704

1/4
1

9]

326

.
29)

3
FMS

3,100

6,824
1

2,034
- 20 -

2009. 2. 18. 2009

3

1/4

[ 9] 2009 1/4
2009 1/4

(A)

2009 1/4

3 3,100 1 2,034

(B)
330

(C)

[(A-B)C]

279/

326

: 2009 1/4 (2009. 3. 2.~3. 13.) (1,530/) 2009 2/4 (2009.

6. 3.~6. 15.) (1,251/)
: ,

<

>

FMS

.(

- 21 -

-4. FMS
2004. 4. 9.

2007. 11. 29.

168

FMS

1,000

163

653
.

14

29

(2012. 8. 1.

188

FMS

500
)

.
2008

494

FMS

2009. 4. 30.

9
6. 19.
)
30) 2008. 11. 3.

30)

FMS

31)

- 22 -

, FMS

84

653

2009

,
1,000

10. 14.
344

309
.
2009. 10. 23.
147

309
900

162

2012. 8. 16.
2

10

32)

<

>

FMS

31)

.(

FMS

FMS

32) 2012. 8. 16.

344

162
- 23 -

506

-5. FMS
2012
188

(2012. 8. 1.

499

10

FMS

5105.38-M) C9.3.4.

(2003. 10. 3.

FMS

7-

FMS
,

17

(2010. 1. 12.

18

126

,
(

[
- 24 -

10]

FMS

101

2012

9
3
33)

2011

.
[ 10] 3 FMS
(: )

LOA

2005

2010

748,819

1993

1997

266,779

2000

2004

2,670

2005

2008

88

2006

2007

46

1,018,402

: 2008. 6. 15. 2010. 1. 14.

,
:

<

>

FMS
101

FMS

33) LOA

.(

4.3

FMS

- 25 -

-6. FMS
2012
188

(2012. 8. 1.

500

77
222

(2004. 8. 11.
34)

5105.65-M) C5.5.2.1.

FMS
.

C4.2.6.

(2003. 10. 3.

5105.38-M) C.6.8.1.

FMS

35),

FMS

2001. 1. 2.

FMS
.

2011

FMS
.36)
2
34)

2
35)

36) 2010
- 26 -

, 2012. 10. 23.

FMS

2010

2
37)

2011

FMS
.
[
FMS

90

GGG

2]
42

222

40%

<

>

2
42

FMS

90
.(

37)

FMS

- 27 -

FMS

1.
FMS

11]

.
,

.
FMS

,
.

[ 11] FMS

< >

< >

< >

FMS

< , >

< >

< >

< >

FMS

< >

FMS

FMS

FMS

, FMS

- 28 -

2.
[

4]
( )

( )
,

: FMS,

),

,
.
[ 4]

()

< / >

< >

()

< / >

<>

< / >

- 29 -

/

< >

< >


-1. FMS
2006
2008. 10. 15.
2

Ally)

FMS
(NATO+5

(Major Non-NATO

.
FMS
)

(NATO

2000. 5. 22.
3]

(Defense Trade Security Initiatives)

(International Traffic in Arms Regulations)38)

39)
40)

17

FMS
FMS
.
2

2000

17

38)
39)

22

(Directorate of
Defense Trade Controls)
1819

40)

,
(Export License)
90
3

- 30 -

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41)

.
,
3
FMS

<

>

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FMS

41)

.(

4
,

- 31 -

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344

(2012. 8. 1.

188

25

344 ,

345

348

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( )

( )
(

FMS

),

),

.
504
42)

43)(Worldwide Warehouse

Redistribution Service,

WWRS

.
WWRS
WWRS

42)

,
,

,
,

43) FMS

- 32 -

( )

FMS
.
2012

(2012. 10. 15. 11. 20.)

FMS

44)

, [

4] WWRS
18

FMS

WWRS

FMS

2.7

6
.

2008. 1. 1.

2012. 6. 30.
, [

FMS

FMS
5]

FMS

35.6

<

6
.

>

44) WWRS
WWRS

2012

- 33 -

FMS

FMS

.(

- 34 -

-3. FMS
2006. 1. 1.
,

FMS

,
.

FMS

FMS
,
,

),

FMS

3]

FMS

FMS

,
(

5
, FMS

.45)
45)

(Acquisition Position Categories)

(Career Field)
- 35 -

2]

(2012. 10. 15. 11. 20.)

(

, [

39

2008
,

6]

15

38%)

24 (

62%)

2008

FMS

46)

FMS
2

FMS
,

6
, 2012

10

FMS
4

FMS

.
45
, [

7]

7 (
,

15%)

FMS

14

FMS

FMS
FMS
46)

.
FMS

)
- 36 -

(1

 FMS

2010
2008 11 FMS 9

2011. 10. 7.
,
2012 10

2011. 12. 13. FMS
FMS ( 0.65% ) ,
LOA 2012. 3. 19. 4 FMS

<

>

FMS

.(

- 37 -

[ ]
1FMS 39

2 FMS 41

3(Defense Trade Security Initiatives)

44

4WWRS FMS 46

5 FMS 48

6 49

7 51

- 38 -

[ 1]

FMS
(: )

A-1

2007. 12. 28.

A-2

2007. 12. 28.

2008. 12. 23.

2011. 10. 12.

2012 8

29,059,421

2009 3/4, 4/4
25,607,624

2011

25,607,624

25,929,452

3,984,042 2009 3/4
4/4
3,984,042

6,248,216

6,248,216

LOA

2,588,476
2010 4/4, 2011
2,588,476

62,560,283

61,237,089

30,382,615

25,929,452

210,028

32,180,142

210,028

172,556
37,472

210,028


2,192,530
74,859
2,267,389

2010. 12. 14.

2,360,809

2,360,809

2011. 11. 7.

527,346

527,346

460,922

477,714

477,714

261,885
215,829
477,714

3,365,869

3,365,869

2,915,337

2,430,000

2,266,708
163,292
2,430,000

1,156,334

1,045,647
110,687
1,156,334

523,069

523,069

462,797
60,272
523,069

4,109,403

4,109,403

2011. 11. 1.

2010. 11. 12.

2011. 12. 15.

2011. 5. 13.

2,430,000

1,156,334

- 39 -

3,775,152

66,424
527,346

2009. 7. 6.

5,397,275

2008. 11. 28.

2012 8

2009. 11. 30.

2010. 10. 29.

5,397,275

2011
5,218,119 4/4 5,218,119

8,857,771

4,710,325 2010 4/4
2011
1/4

4,710,325

21,236,601

2,925,467
2012 2/4
2,925,467

2,811,607

2,811,607

2,767,874
2011 2/4
2,767,874

38,303,254

38,303,254

15,621,785

108,548,837 107,225,643

54,664,972

8,857,771

21,236,601

: 5

- 40 -

[ 2]

FMS
(: )

2,553,611.00

2001. 7.

2001. 7.

4,371.61

BBB

2,809,397.00

2000. 4.

2006. 3.

135,245.65

CCC

1,300,000.00

1998. 4.

2007. 6.

17,720.79

DDD

225,950.00

2008. 12.

2008. 12.

507.50

EEE

56,532.06

2007. 9.

2007. 9.

624.22

FFF

362,955.00

2008. 9.

2009. 3.

1,160.62

GGG

2,531,078.00

2009. 8.

2009. 9.

111,907.30

HHH

1,025,458.00

2000. 10.

2003. 12.

22,966.35

III

825,180.00

2001. 7.

2005. 12.

194.49

10

JJJ

2,985,848.00

2002. 3.

2002. 6.

3,821.87

11

KKK

2,057,367.00

2003. 6.

2003. 6.

24,721.53

12

LLL

2,073,878.00

2003. 10.

2007. 9.

13,458.05

13

MMM

125,018.00

2002. 12.

2002. 12.

9.75

14

NNN

111,923.00

2008. 3.

2010. 6.

8,644.19

15

OOO

2,497,379.56

2007. 9.

2009. 9.

36,402.03

16

PPP

2,129,664.00

2000. 11.

2009. 12.

21,135.45

AAA

- 41 -

1,921,886.00

2002. 6.

2008. 9.

39,667.35

RRR

3,246,710.00

2008. 3.

2010. 3.

25,010.39

SSS

1,216,364.00

2006. 3.

2009. 6.

6,926.74

20

TTT

3,061,652.00

2000. 10.

2000. 10.

1,961.47

21

UUU

1,223,746.00

2007. 12.

2007. 12.

22

VVV

201,753.00

2005. 3.

2005. 3.

23

WWW

18,278,467.00

2005. 3.

2009. 6.

103,672.00

24

XXX

7,290,593.56

2006. 6.

2009. 9.

1,271.48

25

YYY

62,400.00

2005. 3.

2005. 3.

14,695.17

26

ZZZ

58,323,392.00

2002. 10.

2002. 10.

1,231.27

27

87,981,672.00

2006. 3.

2006. 3.

964.25

28

193,183.00

2009. 2.

2009. 3.

74,003.82

29

38,300.00

2003. 7.

2003. 7.

1,480.04

30

1,810,072.00

2008. 3.

2008. 3.

2,706.24

31

1,675,301.00

2009. 12.

2009. 12.

3,724.43

32

8,910,072.00

2008. 9.

2008. 9.

1,471.10

33

310,665.31

2007. 9.

2007. 9.

5,000.00

34

11,610,433.00

2010. 6.

2010. 6.

2,180.53

17

QQQ

18

19

- 42 -

16,286.18

2,196.32

35

82,212,754.00

2008. 6.

2008. 6.

45,049.72

36

50,986,389.00

2008. 6.

2008. 6.

59,664.55

37

3,307,781.44

1987. 1.

1987. 1.

1,372.85

38

28,072,579.00

2008. 12.

2008. 12.

5,329.70

39

589,330.00

2000. 2.

2006. 12.

65,548.70

40

34,672.00

2005. 5.

2009. 12.

43.13

41

244,709.00

1995. 6.

1998. 3.

17,425.52

42

18,305,315.00

2003. 10.

2009. 12.

143.07

(42)

901,917.42

- 43 -

[ 3]

(Defense Trade Security Initiatives)

/ : NATO 2(, ) / 2000. 5. 22.

- 2000. 5. 22. FMS FMS
FMS

-
(ITAR) .

Major Program Authorization

, , /
( 8)

Major Project Authorization

Global Project Authorization

Technical Data Export for Acquisitions,

Teaming,
Arrangements,
Mergers,
Joint /
Ventures and Similar Arrangement

Enhance
Licenses

Enhance the Use of Overseas Warehousing

Agreement

Expedited License Review for NATO

NATO

Special Embassy Licensing Program

the

Use

of

Multiple

Destination

- 44 -

Interagency Export License Electronic Control

Process

10

Extension of
Countries

11

Defense Services Exemptions for Maintenance

and Maintenance Training

12

Exemption for DoD Bid Proposals

13

More Effective Use of Existing ITAR Exemptions

by DoD
(ITAR)

14

Streamlined
Licensing
for
Components /Technical Data

15

ITAR Exemption
Defense Services

16

Advance Re-transfer Consent for Items Sold or /

Granted by the USG

17

Review/Revise the U.S. Munitions List

ITAR

for

Exemption to

Foreign

Qualified
(ITAR)

Military

Sales LOA

1/4

:
:

- 45 -

[ 4]

WWRS FMS
(: , )
FMS

WWRS

(A)

00000000000000
(2012. 1. 4.)

346.08

0000000000000
(2011. 6. 24.)

134.10

211.98 258%

423.96

00000000000000
(2012. 1. 9.)

211.91

0000000000000
(2011. 6. 24.)

82.17

129.74 258%

389.22

00000000000000
200
(2012. 1. 11.)

3.29

0000000000000
(2011. 6. 24.)

1.02

2.27 323%

454.00

00000000000000
(2012. 2. 21.)

419.03

0000000000000
(2010. 5. 18.)

194.67

224.36 215%

1,121.80

00000000000000
(2012. 2. 28.)

20

202.81

0000000000000
(2011. 6. 24.)

95.02

107.79 213%

2,155.80

00000000000000
(2012. 2. 28.)

1,168.40

0000000000000
(2011. 6. 24.)

511.94

656.46 228%

1,312.92

00000000000000
(2012. 2. 28.)

20

137.51

0000000000000
(2011. 6. 24.)

51.67

85.84 266%

1,716.80

00000000000000
121
(2012. 3. 8.)

9.42

0000000000000
(2011. 6. 24.)

4.33

5.09 218%

615.89

00000000000000
(2012. 3. 9.)

333.97

0000000000000
(2012. 3. 8.)

134.10

199.87 249%

599.61

00000000000000
100
(2012. 3. 13.)

6.20

0000000000000
(2012. 3. 8.)

2.30

3.9 270%

390.00

00000000000000
300
(2012. 3. 13.)

3.17

0000000000000
(2012. 3. 8.)

1.02

2.15 311%

645.00

00000000000000
(2012. 3. 15.)

1,041.83

0000000000000
(2012. 3. 8.)

460

581.83 226%

581.83

00000000000000
(2012. 3. 15.)

155.74

0000000000000
(2012. 3. 8.)

66.88

88.86 233%

444.30

00000000000000
(2012. 3. 29.)

37

61.21

0000000000000
(2012. 3. 8.)

22.54

38.67 272%

1,430.79

00000000000000
(2012. 4. 2.)

20

55.87

0000000000000
(2012. 3. 8.)

27.45

28.42 204%

568.40

00000000000000
130
(2012. 4. 6.)

4.55

0000000000000
(2012. 3. 8.)

2.00

2.55 228%

331.50

00000000000000
(2012. 4. 9.)

137.51

0000000000000
(2012. 3. 8.)

51.67

85.84 266%

1,888.48

22

- 46 -

(C)

[AX(B-C)]

()

()

(B/C)

(B)

(B-C)

FMS

WWRS

(B)

()

(C)

(B-C)

(B/C)

[AX(B-C)]

()

(A)

00000000000000
(2012. 4. 12.)

20

137.51

0000000000000
(2012. 3. 8.)

51.67

85.84 266%

1,716.80

00000000000000
(2012. 5. 7.)

424.42

0000000000000
(2012. 3. 8.)

212.15

212.27 200%

212.27

00000000000000
(2012. 5. 29.)

1,041.83

0000000000000
(2012. 3. 8.)

460.00

581.83 226%

2,909.15

2.14

0000000000000
(2012. 3. 8.)

0.90

1.24 238%

372.00

0000000000000
2,457.90 2,961.00 220%
(2012. 3. 8.)

5,922.00

0000000000000
(2012. 3. 8.)

1,405.20

00000000000000
300
(2012. 6. 8.)
00000000000000
(2012. 4. 30.)

5,418.90

00000000000000
(2012. 4. 30.)

561.65

(18 1,322)

93.25

468.40 602%

27,607.72

: 2012 1 6 FMS 1 2012. 9. 25. WWRS

:

- 47 -

[ 5]

FMS
(: , )
FMS

[AX(B-C)]

(A)

(B)

00000000000000
(2008. 5. 15.)

90

1,368.60

00000000000000
(2008. 5. 28.)

90

1,368.60

00000000000000
(2008. 8. 4.)

7,615.86

00000000000
(2008. 4. 8.)

3,966.50 3,649.36

192%

3,649.36

00000000000000
(2009. 12. 22.)

1,859.76

00000000000
(2006. 5. 29.)

298.00 1,561.76

624%

4,685.28

00000000000000
(2011. 6. 8.)

1,859.76

00000000000
(2006. 5. 29.)

298.00 1,561.76

624%

1,561.76

00000000000000
(2011. 6. 24.)

1,859.76

00000000000
(2006. 5. 29.)

298.00 1,561.76

624%

4,685.28

00000000000000
(2011. 7. 25.)

1,859.76

00000000000
(2006. 5. 29.)

298.00 1,561.76

624%

6,247.04

00000000000000
(2012. 5. 1.)

1,859.76

00000000000
(2006. 5. 29.)

298.00 1,561.76

624%

10,932.32

00000000000000
(2011. 8. 9.)

3,807.96

00000000000
1,409.88 2,398.08
(2007. 8. 10.)

270%

19,184.64

00000000000000
(2011. 6. 27.)

8,828.00

00000000000
3,250.00 5,578.00
(2007. 7. 18.)

272%

5,578.00

00000000000000
(2012. 2. 16.)

9,781.20

00000000000
3,250.00 6,531.20
(2007. 7. 18.)

301%

39,187.20

00000000000000
(2012. 2. 27.)

9,781.20

00000000000
3,250.00 6,531.20
(2007. 7. 18.)

301%

45,718.40

00000000000000
(2011. 12. 1.)

1,294.40

00000000000
(2008. 8. 19.)

640.00

654.40

202%

654.40

00000000000000
(2012. 2. 9.)

1,303.86

00000000000
(2008. 8. 19.)

640.00

663.86

204%

1,327.72

00000000000000
(2012. 2. 27.)

7,241.40

00000000000
(2008. 7. 8.)

1,565.55 5,675.85

463%

5,675.85

(7 225)

00000000000
(2008. 4. 8.)

(C)

(B/C)

()

()

(B-C)
1,151.59

631% 103,673.10

1,151.59

631% 103,673.10

217.01

356,373.45

: 2008 FMS 1,000

:

- 48 -

[ 6]

2008. 12. 20. 2009. 9. 30.

2008. 12. 29. 2010. 12. 31.

5 1

2011. 12. 11.

11

2011. 12. 12.

2012. 5. 1.

, ,

2012. 5. 14.

2008. 12. 31.

2012. 1. 1.

2010. 1. 4.

2011. 1. 6.

2011. 1. 7.

2011. 6. 7.

2011. 6. 7.

1 3

2011. 12. 28.

2008. 12. 31.

2011. 1. 6.

2008. 12. 31. 2012. 1. 31.

2008. 12. 31.

2011. 1. 1.

, ,

3 1

2011. 1. 7.

2011. 1. 7.

1 8

2011. 1. 7.

1 8

2011. 6. 7.

1 3

2012. 1. 2.

2012. 1. 5.

2010. 1. 11.

2012. 1. 1.

1 11

2012. 1. 13.

- 49 -

2006. 2. 1.

2009. 6. 30.

3 4

5 10

2 10

2008. 1. 1.

2010. 2. 7.

2 1

2009. 1. 23.

2009. 5. 25.

2010. 8. 1.

2 1

2011. 6. 7.

2011. 6. 30.

2007. 8. 6.

2010. 8. 31.

2011. 6. 7.

1 3

2010. 2. 8.

2010. 7. 31.

2010. 2. 8.

2 7

2007. 3. 15.

2010. 2. 7.

2 10

2006. 2. 1.

2009. 1. 22.

2 11

11 11

2012. 2. 6.

2008. 1. 1.

2010. 8. 31.

2 7

2008. 2. 1.

2009. 11. 1.

1 9

2008. 12. 1.

2012. 2. 5.

3 2

2011. 1. 24.

1 7

2011. 1. 24.

1 7

12 9

2011. 12. 19.

2009. 11. 2.

,
,

: 2008 2012. 9. 17.

:

- 50 -

[ 7]

/FMS

FMS/

10

11

/FMS

12

13

14

15

/FMS

16

/FMS

17

18

/FMS

19

FMS/

20

/FMS

21

22

23

24

25

/FMS

26

27

- 51 -

28

29

30

M&S1

/FMS

/FMS

31

32

/FMS

33

34

35

36

/FMS

37

38

39

FMS/

40

41

42

43

44

45

- 52 -