WO2022231136A1

WO2022231136A1 - Distribution method for digital assets based on trade receivables

Info

Publication number: WO2022231136A1
Application number: PCT/KR2022/004042
Authority: WO
Inventors: 박상순; 이원득; 이현욱; 강보승; 채윤태; 김지섭
Original assignee: 주식회사 핀투비
Priority date: 2021-04-28
Filing date: 2022-03-23
Publication date: 2022-11-03
Also published as: KR20220147805A; KR102624110B1

Abstract

The present invention relates to a distribution method for issuing and distributing a digital asset on the basis of a trade receivable that has to be paid for to a seller by a purchaser of goods or services. The distribution method of the present invention comprises: a tax bill issuance step for a first seller terminal owned by a first seller issuing a first tax bill for a first trade receivable, and transmitting the issued first tax bill to a purchaser terminal owned by a purchaser; a first digital asset issuance step for the purchaser terminal issuing, on the basis of the first tax bill, a first digital asset having a digital form, in which an amount and a repayment date of the first trade receivable are recorded, transmitting the issued first digital asset to the first seller terminal, and transmitting issuance information regarding the first digital asset to a computer of a first financial institution that operates a repayment account to which the purchaser settles the amount of the first trade receivable; and a digital asset settlement step for the computer of the first financial institution remitting an amount of the first digital asset owned by the first seller to an account owned by the first seller if the amount of the first trade receivable is deposited from the purchaser into the repayment account of the first financial institution.

Description

Distribution method of digital assets based on trade receivables

This invention relates to a method of converting trade receivables payable by a buyer of goods or services to a seller into digital assets and distributing them. Specifically, the buyer issues digital assets circulated electronically based on the accounts receivable to be paid to the seller, and the seller repays his purchase debt with the digital assets issued by the buyer or the sale proceeds through a discount from a financial institution It relates to an early recovery method.

In business-to-business transactions, when the selling company delivers goods such as parts or equipment to the purchasing company or provides various services to the purchasing company, the payment for the provision of such goods or services is paid in advance or immediately provided In some cases, however, in most business-to-business transactions, a certain date is set from the date of provision of goods or services, and the payment is made when that date arrives.

At this time, the purchasing company issues bills or electronic accounts receivable using the system of the trading bank as a proof to promise payment to the selling company after a set period has passed, or a pre-determined date without issuing tangible certificates make payment to

In most transactions, the sales enterprise that provided goods or services did not receive payment before or immediately upon delivery of goods or services, and entered into manufacturing or provision of services before the specified payment due date. Because the cost cannot be recovered, most sales companies that do not have sufficient operating funds often face financial difficulties, and sometimes go bankrupt or go bankrupt despite good business or sales performance.

As a way for selling companies to recover their funds early, discounting bills or obtaining loans using accounts receivable as collateral is being used.

A bill discount is a system in which a financial institution such as a bank or a third party purchases a bill by deducting interest up to the maturity date from the face value of the bill through a transfer of the bill before the maturity date at the request of the bill holder. Receives an amount after deducting interest before the maturity date from the financial institution or third party that purchased it at a discount.

A loan secured by accounts receivable is a system in which a financial institution obtains a loan using electronically issued accounts receivable as collateral. It is operated in such a way that a certain interest rate is applied to the face value of a loan, and the purchasing company repays the loan on the maturity date of the accounts receivable.

Under these systems, a selling company that has received bills or accounts receivable from a purchasing company can collect all or part of the delivery price early through discount on bills or a loan secured by accounts receivable.

However, in the case of a bill discount, it is mainly used by subcontractors or sub-part companies with low credit ratings, and these companies have a high discount rate on bills or may not receive a bill discount due to low credit ratings.

As a method for activating the circulation of bills and facilitating the supply and demand of funds for selling companies, Korean Patent Publication No. 10-0512151 (Document 1) discloses an invention entitled 'Electronic bill brokerage system and method'.

In the method according to the invention of Document 1, a brokerage service is provided so that a plurality of buyers and a plurality of sellers can sell and purchase electronic bills in the manner of sale, auction, and reverse auction. It allows buyers and sellers of electronic bills to transact online.

However, the invention of Document 1 merely provides an online platform through which electronic bills are traded, and only suggests a method for a low-credit company to receive a bill from a high-credit company and discount the bill at a relatively low cost.

On the other hand, since electronic-type accounts receivable-secured loans are performed by financial institutions only when the purchasing company's credit rating is above a certain level, mainly from the seller's point of view, if the purchasing company's credit rating is low, the payment for the delivery is made early through the financial institution. It is difficult to expect to recover in

In other words, when the purchasing company is a large company or a blue-chip company, there is a problem that only the primary supplier or service company that directly supplies goods or provides services to the purchasing company is able to borrow funds through a loan secured by accounts receivable.

In addition, in the case of general accounts receivables, which are not bills or electronic accounts receivable issued by the purchasing company's bank, it takes a considerable period of time to convert the receivables into cash early due to verification of the authenticity of the trade receivables. 2There is a problem that the discount rate imposed by financial institutions or private debt collectors is very high, which puts a great burden on sellers of small and medium-sized enterprises (SMEs).

As a method for solving this problem, the invention entitled 'repayment method of trade receivables' disclosed in Korean Patent Publication No. 10-2009140 (Document 2) filed and registered by the applicant of this application and Korean Patent Publication No. There is an invention called 'trading method of trade receivables' disclosed in No. 10-1791470 (Document 3).

According to the invention of Documents 2 and 3, for trade receivables for which bills or electronic accounts receivable have not been issued, a low discount rate by utilizing the surplus funds of the purchasing company or the funds of a third party allows for early collection of trade receivables.

However, this method can only be used by a first-tier sales company that supplies goods or provides services to a purchasing company with high creditworthiness. The problem is that it cannot be used.

The present invention is to provide a method for distributing trade receivables that a buyer of goods or services must pay to a seller by converting them into digital assets.

Specifically, the buyer issues digital assets circulated electronically based on the accounts receivable to be paid to the seller, and the seller repays his purchase debt with the digital assets issued by the buyer or the sale proceeds through a discount from a financial institution It is intended to provide a method for early recovery of

In addition, this method is intended to provide a method for distributing digital assets to other sellers who supply goods or services to sellers who have trade receivables in the form of digital assets when the trade receivables of the buyer are converted into digital liabilities. will be.

The problem to be solved by this invention is,

This invention relates to a method for distributing digital assets based on trade receivables, wherein the purchaser of goods or services issues and distributes digital assets on the basis of trade receivables to be paid to the seller.

The digital asset distribution method according to the present invention comprises:

a tax invoice issuance step, wherein the first seller terminal owned by the first seller issues a first tax invoice for the first trade receivable, and the issued first tax invoice is transmitted to the buyer terminal held by the buyer;

The purchaser terminal issues a digital first digital asset in which the amount and repayment date of the first trade receivable are recorded based on the first tax invoice, and the issued first digital asset is transmitted to the first seller terminal, and the first The issuance information of digital assets is a first digital asset issuance step, wherein the purchaser is transmitted to a computer of a first financial institution that operates a repayment account for repaying the first trade receivable; and

When the amount of the first trade receivable from the buyer is deposited into the repayment account of the first financial institution, the computer of the first financial institution remits the amount of the first digital asset held by the first seller to the account held by the first seller; It is to include the payment stage of digital assets.

According to this method, the digital assets issued according to the method of the present invention are issued by the purchaser who is the payment subject based on the tax invoice, and the information on the issuance is the first Since it is shared by financial institutions, the reliability and safety of digital assets is guaranteed.

Accordingly, the first seller may receive digital assets in return for their trade receivables, collect the digital assets at a discount from a financial institution, etc., or use the digital assets to settle trade receivables. .

As a first additional feature of the present invention, the distribution method of the present invention comprises:

After the first digital asset issuance step, the first seller's terminal is all or part of the first digital asset held by the first seller, of the second trade receivable held by the second seller in return for providing goods or services to the first seller A second step of expressing intention to settle trade receivables, which generates information of an intention to pay some or all of the information and transmits it to the second seller terminal; and

The second seller terminal generates information indicating an intention to accept that part or all of the amount of the second trade receivable will be paid with all or part of the first digital assets held by the first seller, and the first seller terminal and the first financial institution A step of expressing an intention to accept the second trade receivable settlement, which is transmitted to the computer

further comprising,

In the digital asset settlement stage, when the amount of the first trade receivable from the buyer is deposited into the repayment account of the first financial institution, the computer of the first financial institution transfers the first seller or the second seller to the account held by the first seller or the second seller. It can be configured to remit each amount of the first digital asset held by the second seller.

According to these additional features, digital assets are not only received by the seller holding trade receivables for the digital assets, but digital assets received from the buyer can be used as a means of payment for trade receivables.

As a second additional feature of the present invention, the distribution method of the present invention comprises:

After the first digital asset issuance step, the first seller terminal generates request information for early collection of trade receivables through discount of all or part of the first digital asset, and the first digital asset issued by the purchaser is discounted and paid 2 transmitting to the computer of the financial institution, the first discount indication step; and

The second financial institution computer, which has received the request information for early collection in the first discount indication step, generates and transmits acceptance information of the early collection request to the first seller terminal, and relates to discount and early collection of the first digital asset. a first early redemption acceptance step of transmitting information to a first financial institution computer;

further comprising,

In the digital asset settlement step, when the amount of the first trade receivable from the buyer is deposited into the repayment account of the first financial institution, the computer of the first financial institution sends the first discount intention to the settlement account of the second financial institution. 1 It can be configured to include the step of remitting the amount of digital assets.

According to a further feature of this distribution method, the first seller can collect the trade receivables early by discounting the digital assets received from the buyer.

In particular, the payment of trade receivables related to digital assets is deposited into the repayment account of the first financial institution, and the first financial institution has information that the digital asset is discounted and the ownership reverts to the second financial institution, As the second financial institution, repayment of the amount paid to the first seller at a discount can be stably performed.

In particular, since the settlement of the discounted digital asset is made from the purchaser through the first financial institution, the second financial institution may discount the digital asset based on the credit rating of the first financial institution and the purchaser who issued the digital asset. Therefore, the discount rate can be set low.

As a further feature of this invention, the distribution method according to the first additional feature of the invention comprises:

After the second seller's terminal indicates acceptance of the second trade receivable settlement, the second seller's terminal generates request information for early collection of the second trade receivable through a discount of all or part of the first digital asset held by the second seller, and is issued by the buyer A second discount intention display step of transmitting the first digital asset to the computer of a second financial institution that pays at a discount; and

Upon receiving the request information for the early collection of the second trade receivable, the second financial institution computer generates and transmits the acceptance information of the early collection request to the second seller terminal, and transmits the information on the discount and payment of the first digital asset to the first a second early redemption acceptance step of transmitting to the financial institution computer;

further comprising,

In the digital asset settlement step, when the amount of the first trade receivable is deposited in the redemption account of the first financial institution, the computer of the first financial institution sends the first digital information about the second discount intention to the settlement account of the second financial institution It may be configured to include the step of remitting the amount of the asset.

According to this additional feature, the second seller who has received the second trade receivable as a consideration for the goods or services provided to the first seller as the first digital asset may also receive a discount on the first digital asset.

The procedure for such a discount is essentially the same as that a first seller who receives a first digital asset directly from a buyer who is an issuer of the first digital asset receives a discount from a second financial institution, and may be made under the same conditions.

The discount on the first digital asset is made according to the creditworthiness of the purchaser and the credibility of the first financial institution, and the credit rating of the first seller or the second seller who currently holds the first digital asset does not affect the discount or discount rate. .

Accordingly, the second seller can receive the first digital asset received in return for the second trade receivable at a discount under favorable conditions and collect it early.

As a still further feature related to the second additional feature of the present invention, the method of distribution of the present invention comprises:

a second tax invoice issuance step, wherein the second seller terminal issues a second tax invoice for the second trade receivable, and the issued second tax invoice is transmitted to the first seller terminal; and

The first seller terminal issues a digital second digital asset in which the amount and repayment date of the second trade receivable are recorded based on the second tax invoice, and the issuance information of the issued second digital asset is that of the first financial institution. A second digital asset issuance step, which is transmitted to a computer

further comprising,

In the step of expressing intention to settle the second trade receivable, the first seller terminal generates information of an intention to settle part or all of the second trade receivable with the first digital asset or the second digital asset held by the first seller, transmitting to the second merchant terminal;

In the step of expressing the intention to accept the second trade receivable settlement, the second seller terminal generates information indicating the intention to accept that part or all of the second trade receivable is paid as the first digital asset or the second digital asset, so that the first Transmitting to the seller terminal, and transmitting information about the change in the holding entity of the first digital asset or the second digital asset to the computer of the first financial institution,

In the digital asset settlement step, when the computer of the first financial institution deposits the amount of the second trade receivable from the first seller, the second seller or the second seller enters the account held by the second seller or the settlement account of the second financial institution. It may be configured to include remitting the amount of the second digital asset held by the financial institution.

According to this additional feature, like the buyer, the first seller may also issue a second digital asset for the second trade receivable, and use both the first digital asset and the second digital asset received from the buyer to obtain a second It is possible to pay the seller for the second trade receivable.

In addition, the second seller who has received the first and second digital assets as the price for the second trade receivable from the first seller may receive a discount on the received digital assets and collect the second trade receivable early.

As a procedure for such early recovery, the distribution method according to the first additional feature comprises:

Request information for early collection of the second trade receivable through a discount of all or a part of the first digital asset or the second digital asset held by the second seller by the second seller terminal after the second seller terminal indicates acceptance of the second trade receivable settlement generating and transmitting to a computer of a second financial institution, a second discount intention display step; and

The second financial institution computer, which has received the request information for early collection in the second discount indication step, generates and transmits the acceptance information of the early collection request to the second seller terminal, a second early redemption acceptance step, wherein the information regarding the payment is transmitted to the first financial institution computer;

further comprising,

In the digital asset settlement step, when the amount of the second trade receivable from the second seller is deposited into the repayment account of the first financial institution, the computer of the first financial institution sends a second discount to the settlement account of the second financial institution. It may be configured to include the step of remitting the amount of the first digital asset or the second digital asset.

In the distribution method having the first additional feature of the present invention,

The first seller based on the discount rate information of the second financial institution that provides early payment by discounting the first digital asset issued by the buyer and the second trade receivable generated as a result of the second seller providing goods or services to the first seller The discount rate information of the second financial institution for the second digital asset issued by

In the second trade receivable settlement stage, the amount of the first digital asset provided as a payment method for the second trade receivable is the interval between the redemption date of the first trade receivable and the redemption date of the second trade receivable, and the discount rate of the second digital asset It can be configured to be determined according to

The first digital asset issued by the buyer may receive a lower discount rate according to high credit rating compared to the second digital asset issued by the first seller based on the second trade receivable, or the repayment date may be earlier than the second trade receivable .

Accordingly, the present value of the first digital asset may be higher than the present value of the second digital asset or the second trade receivable, assuming the same amount and the same period, so that the first seller provides the second seller as the first digital asset. When the second trade receivable is settled, it is possible to settle with the first digital asset of an amount less than the value of the second trade receivable.

As a result, the first seller can obtain direct financial benefits, and as a second seller, he can receive the first digital asset having a high credit rating and a low discount rate and receive an early discount.

On the other hand, in the system related to the distribution method of the present invention, an intermediary computer operated by an intermediary is provided for the issuance and distribution of digital assets, and the issuance of tax invoices by the first and second seller terminals, the first and second digital Generation and transmission of key information such as issuance of assets, transmission of issuance information of the first and second digital assets, and transmission of change information of the owner of the first and second digital assets may be performed through an intermediary computer.

Therefore, the safety, reliability and convenience of the transaction can be guaranteed by performing the main steps through a third party rather than a party to the transaction and distribution.

In addition, the circulation of all information, especially information on the issuance of the first and second digital assets and the change of the owner, can be recorded in a distributed ledger using block chain technology and shared with each party. Through this, the reliability and safety of the transaction can be further secured.

1 is a block diagram of a network for implementing a method according to an embodiment of the present invention;

2 to 4 are flowcharts showing the sequence of a method according to an embodiment of the present invention executed in the computer network shown in FIG. 1 .

DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENTS Hereinafter, as specific content for carrying out the present invention, embodiments of the present invention will be described with reference to the drawings.

The embodiments described below are merely illustrative of one example in which the present invention is implemented, and the present invention is not limited to these embodiments, and various modifications, changes and additions of configuration are possible within the scope described in the claims. It is possible, and such modifications, changes, and additions of configurations are all within the scope of the present invention.

In the following description, a buyer is a person who is provided with goods or services from a first seller and has to pay the price for providing such goods or services, and a first seller provides goods or services to a buyer while providing goods or services from a second seller A person who has been provided and has to pay for the provision of such goods or services.

Thus, the first seller may be a buyer to the second seller. Although not mentioned in the embodiments and drawings, the second seller may also be a person who has to pay a price for receiving goods or services from another third-party seller.

That is, in the present invention, the buyer does not refer to a person who only purchases goods or services, but is only a relatively buyer with respect to the seller, and in the embodiment, the first seller becomes a buyer with respect to the second seller.

1 is a diagram showing a schematic flow of information in a computer network in which a distribution method of digital assets according to an embodiment of the present invention is implemented and a transaction according to a distribution method executed in the computer network.

The transaction related to the digital asset distribution method according to the embodiment of the present invention is performed by the terminals 20, 30 and 40 owned by the buyer and the first and second sellers and the computers 50 and 60 of the first and second financial institutions. It is not made between them, but is executed around the mediation computer 10 operated by the mediator who is a third party of the transaction.

The intermediary operates the intermediary computer 10 serving as a platform for intermediary transactions in the present embodiment, that is, transactions related to the issuance and distribution of digital assets. The intermediary computer 10 may be directly owned and operated by the intermediary, but may be composed of a server device, a database device, and a dedicated line used by the intermediary on a lease.

In addition, the intermediary computer 10 does not need to be directly operated by the intermediary, and maintenance and the like may be performed by a separate company under the consignment of the intermediary.

In addition, the intermediary computer 10 does not mean only one computer device, but consists of a plurality of servers or database devices operated by the intermediary and connected to each other by a mutual network to transmit and receive information.

Each computer owned and operated by the buyer and the first and second sellers integrates and manages business activity processes such as production, logistics, finance, accounting, sales, purchase, and inventory within the company, and provides information generated by the company to each other. An Enterprise Resource Planning System (ERP system) may be in place to share and assist in the creation of new information and decision-making.

A buyer terminal 20, a first seller terminal 30 and a second seller terminal 40 used by the buyer, the first seller, and the second seller are provided, and these terminals are owned by the buyer and the first and second sellers. It refers to a terminal capable of issuance of tax invoices, issuance of digital assets, redemption of accounts payable through digital assets, or discount of digital assets by accessing the ERP system being operated, or any information device that can perform the above-described processes in the terminal. .

Such a terminal may be a portable information device such as a smart phone or tablet, or it may be a terminal connected to a server computer or a personal computer.

In addition, the first and second financial institution computers 50 and 60 may be server devices operated by the first and second financial institutions or computer devices used for specific financial business.

In this embodiment, the first and second financial institution computers 50 and 60 are server devices constituting the computer system used by the financial institution, or access the server of the computer system to transfer funds or process information on discount of digital assets. Or it may be an information device that manages the accounts of the buyer and the first and second sellers.

On the other hand, since the buyer's trade receivable is a trade receivable from the seller's point of view, and they correspond to each other, in this specification, for the convenience of understanding, the trade payable the buyer has to the first seller and the first seller to the second seller Debts are also referred to as 'trade receivables'.

In this embodiment, the first financial institution computer 50 operates the redemption accounts 51 and 52 in which the buyer or the first seller redeems trade receivables, and the amount related to the digital asset is deposited or the amount obtained by discounting the digital asset is displayed. It is to operate the trading accounts 53 and 54 of the first and second sellers to be deposited.

However, this is only for convenience of explanation and illustration, and the repayment accounts 51 and 52 or the first and second seller transaction accounts 53 and 54 in which the buyer or the first seller repay trade receivables are the second financial institutions It may be an account operated and managed by a financial institution operating a computer or another financial institution not mentioned in this specification.

In this embodiment, the second financial institution receives a request for a discount of the first or second digital asset from the first merchant terminal 30 or the second merchant terminal 40 and accepts the request to obtain the first or second A financial institution that operates an account that remits the amount according to the discount of the digital asset to the transaction account of the first or second seller and receives the amount related to the first or second digital asset from the first financial institution.

However, such a second financial institution may be operating the trading account of the first or second seller or operating the redemption account of the first seller.

However, in this embodiment, the first financial institution mainly receives the repayment amount from the debtor for trade receivables related to digital assets, and the amount of the first or second digital asset held by the first seller and the second seller is deposited It will be described as a financial institution that operates an account, and the second financial institution is set and explained as a financial institution that discountes the first and second digital assets.

On the other hand, in this embodiment, only the transfer and remittance of funds between financial institutions is performed between the first and second financial institution computers 50 and 60, and all other transactions and information exchange are performed by the purchaser terminal 20 . The first and second merchant terminals 30 , 40 , and the first and second financial institution computers 50 , 60 are connected to the intermediary computer 10 and performed.

However, it goes without saying that the transaction and information exchange according to the present invention can be made by information exchange or information transfer between each terminal and a computer.

In particular, information on transactions, particularly information on the issuance and distribution of digital assets, can be recorded by distributed ledger technology such as a distributed database or blockchain and shared between each participating entity. By sharing distribution information by such distributed ledger technology, reliability and safety regarding the issuance and distribution of digital assets can be guaranteed.

Hereinafter, a method of issuance and distribution of digital assets based on trade receivables in a system configured according to an embodiment of the present invention will be described.

First, an agreement is concluded between entities that issue digital assets based on trade receivables, that is, in this embodiment, a buyer and a first seller, and a first financial institution that operates a redemption account in which the payment for settlement of these trade receivables is deposited. do.

These arrangements are that the first financial institution operating a redemption account for receiving and receiving the amount paid by the buyer and the first seller will transfer the amount of digital assets held by the buyer and the first seller to the entity holding the digital assets issued by the buyer and the first seller. content to be paid.

The contents of this agreement are transmitted to the intermediary and recorded in the intermediary computer 10 so that the parties to the transaction can confirm the agreement.

In addition, the aforementioned agreement includes an agreement between a second financial institution and a first financial institution in which the digital asset issued by the buyer and the first seller is discounted and the discounted amount of the digital asset is paid to the party who discounted the digital asset. do.

On the other hand, the second financial institution discounting the digital assets issued by the buyer and the first seller makes an agreement with the intermediary or the issuing entity of the digital asset with respect to the discount rate prior to the discount. Such an arrangement may be made by an agreement between the second financial institution and the intermediary or the issuing entity of the digital asset, or it may be established by an auction between the financial institution for the discount of the digital asset of the particular digital's own issuing entity.

The discount rate may be determined according to the creditworthiness of the issuing entity of the digital asset or the operating conditions of funds or the creditworthiness of the financial institution performing the discount.

The discount to the issuing entity of a specific digital asset is not made only for one second financial institution, but a plurality of financial institutions, institutional investors, funds, etc. of the first or second financial institutions may participate, and each second Different discount rates may be established and recorded for different financial institutions.

The above agreements and discounts are recorded on the brokerage computer and can be confirmed by the parties accessing the brokerage computer, as well as in the settlement of trade receivables using digital assets and the digital asset discount process through the brokerage computer. It can be applied without manipulation or input.

The issuance and distribution of digital assets made in the intermediary computer 10 into which information is input in this way will be described with reference to the drawings.

First, referring to FIG. 2 , the process in which the buyer issues digital assets based on trade receivables generated from goods or services supplied by the buyer from the first seller, and the first seller who receives them is paid for the trade receivables according to the digital assets explain

The first seller terminal 30 accesses the intermediary computer 10 and issues a first tax invoice for the first trade receivable, which is the consideration for the goods or services supplied by the first seller to the buyer (S1-1), The issued first tax invoice is transmitted to the purchaser terminal after being stored in the intermediary computer 10 (S1-2). In addition, the issued first tax invoice is also transmitted to the server operated by the National Tax Service.

Next, the purchaser terminal 20 accesses the intermediary computer 10 and issues a digital first digital asset in which the amount of the first trade receivable and the repayment date are recorded based on the first tax invoice (S1-3) .

The issued first digital asset is stored in the intermediary computer 10 and transmitted to the computer 50 of the first merchant terminal and the first financial institution (S1-4).

When the amount of the first trade receivable is deposited into the redemption account 51 of the first financial institution by the buyer terminal 20 (S1-5), the first financial institution computer 50 confirms the deposit and the first seller transfers the amount of the first digital asset held by the first seller to the transaction account 53 of the first seller, and transmits information about the transfer fact to the intermediary computer 10 and the first seller terminal 30 (S1-6) .

On the other hand, when the first seller terminal 30 receives the first digital asset issued in step S1-3 (S1-8), the first seller merely holds the received first digital asset and redeems the first trade receivable You can wait until the due date to receive the amount transferred to you by the first financial institution computer 50 .

The first seller does not simply own the received first digital asset and settles the trade receivable (second trade receivable) with the second digital asset to the second seller who provided goods or services to it with the first digital asset; The amount of the first trade receivable may be collected at an early stage by discounting the second financial institution.

Next, a procedure for the first seller to collect the first trade receivable early by discounting the first digital asset received from the buyer will be described with reference to FIG. 3 .

The first seller, who has confirmed the receipt of the first digital asset in the previous step S1.8, decides to collect the price of the first trade receivable early through a discount, and the information on the expression of intention of such early collection is transmitted to the first seller terminal ( 30) and transmitted to the intermediary computer 10 (S2-1).

The information of the expression of intention of such early collection includes selection information as to whether the discount of the first digital asset will be made by which second financial institution, that is, information of the selected second financial institution.

The first seller connects the first seller terminal 30 to the intermediary computer 10, checks the discount rates of a plurality of second financial institutions with respect to the first digital asset, and has a discount rate of the most favorable condition for the second seller. You can choose a financial institution. In some cases, there may be only one second financial institution capable of discounting the first digital asset instead of a plurality.

In addition, the first seller may receive a discount on only a portion of the first digital asset received and held by the first seller, and may select an amount that the first seller wants to receive a discount from among the amounts of the first digital asset.

Information of the decision from the first seller terminal 30 to the intermediary computer 10, that is, an expression of intention to collect the first trade receivable early by discounting the first digital asset, information of the selected second financial institution, and a discount The information on the amount of the first digital asset is received, and the intermediary computer 10 transmits the information to the second financial institution computer 60 (S2-2).

The second financial institution computer 60 receives the information on the expression of intention of early redemption according to the discount transmitted from step S2-2, checks the information on such early redemption, and determines whether a discount is possible.

Such determination is to determine whether the second financial institution can accept the discount request and pay the amount related to the first digital asset for which the discount has been requested to the first seller (S2-4).

The judgment result is transmitted to the intermediary computer 10 , which receives the judgment result and transmits the judgment result to the first seller terminal 30 . If the result of the determination is 'accepted', the corresponding information is also transmitted to the first financial institution computer 50 (S2-5).

After determining that the discount is possible (S2-4), the second financial institution remits the amount of the first digital asset for which the discount is requested to the transaction account 53 of the first seller of the first financial institution.

When the determination result is 'accepted', the first financial institution computer 50 receiving the determination result stores the information (S2-6).

Subsequently, as in steps S1-5 and S1-6, when the amount of the first trade receivable from the buyer is deposited into the redemption account 51, the first financial institution computer 50 receives the second, 1 According to the information on the amount of the first digital asset discounted by the seller, the first seller deposits the discounted amount of the first digital asset into the receiving account of the second financial institution.

If the first digital assets discounted by the first seller are not all of the first digital assets owned by the first seller, the first financial institution computer 50 subtracts the discounted amount of the first digital assets and returns the remaining repayment amount. transfer to the trading account 53 of the first seller.

On the other hand, when the determination result in step S2-4 is 'rejected', the first seller who has confirmed the determination result from the first seller terminal 30 that has received the determination result corrects the amount to be recovered early and returns to S2 The discount procedure may be resumed by inputting the decision of -1, or the discount may be abandoned and the first digital asset may be used for the settlement of the second trade receivable to the second seller who provided the goods or services to him/her.

Next, a procedure will be described in which the first seller uses the first digital asset issued by the buyer to settle the trade receivables of the second seller who has provided goods or services to the first seller.

After the first digital asset issued by the buyer terminal 20 is stored in the first seller terminal 30 through steps S1-3, S1-4 and S1-7, the first seller owns the first digital asset Part or all of the second trade receivable held by the second seller may be settled in return for providing goods or services to him in whole or in part.

In addition, the first seller may issue a second digital asset based on the second electronic tax invoice issued by the second seller for the second trade receivable, and pay the issued second digital asset to the second seller.

The first seller may choose to settle the second trade receivable with the first digital asset and issue the second digital asset, and in particular, both may be used.

A process in which the above processes are executed by computers and terminals will be described with reference to FIG. 4 .

After the second seller terminal 40 accesses the intermediary computer 10 and issues a second tax invoice for the second trade receivable (S3-1), the issued second tax invoice is stored in the intermediary computer 10 It is transmitted to the first seller terminal (S3-2). In addition, the issued first tax invoice is also transmitted to the server operated by the National Tax Service.

Next, the first seller terminal 30 accesses the intermediary computer 10 and issues a digital second digital asset in which the amount of the second trade receivable and the repayment date are recorded based on the second tax invoice (S3- 3).

The issued second digital asset is stored in the intermediary computer 10 and transmitted to the first and second seller terminals 30 and 40 and the computer 50 of the first financial institution (S3-4).

The first seller terminal 30 generates and records information of an intention to settle part or all of the second trade receivable with the first digital asset or the second digital asset (S3-7), and records this information in the intermediary computer (S3-7), and this information is transmitted from the intermediary computer 10 to the second seller terminal 40 (S3-8).

The second seller terminal 40 accesses the intermediary computer 10 and generates information indicating an intention to accept that part or all of the second trade receivable is paid as the first digital asset or the second digital asset (S3- 9), the intermediary computer 10 records the information of the intention to accept, generates information about the change of the first digital asset or the second digital asset, and transmits it to the first financial institution computer S3-10, The information indicating the intention to accept is transmitted from the second seller terminal 40 to the first seller terminal 30 and received by the first seller terminal (S3-12).

In the first financial institution computer 50, the amount of the second digital asset, the repayment deadline of the second trade receivable, and information on the owner are recorded according to the information received in step S3-4 above. Similarly, in step 1 According to the information received in -4 and step S2-5, the amount of the first digital asset, the repayment deadline of the first trade receivable, and information on the owner are recorded.

According to the information received in step S3-11, information of the first digital asset and the second digital asset provided by the first seller to the second seller is recorded in the computer of the first financial institution, whereby steps S1-4 and S3-4 Changes in ownership of digital assets recorded in

In the subsequent digital asset settlement step, the first financial institution computer 50 based on the ownership information of the first and second digital assets recorded in steps S1-4, S2-5, S3-4 and S3-11 and The first seller's transaction account 53, the second seller's transaction account 54 and the second financial institution Transfer to the receiving account (S1-6)

On the other hand, when the first seller intends to pay the second trade receivable to the second seller using the first digital asset, the difference between the discount rate of the first digital asset and the discount rate of the second digital asset and the first trade receivable and the second trade receivable The amount to be settled varies according to the difference in the redemption dates of trade receivables.

For example, the first digital asset issued by the purchaser terminal 20 was issued on April 15, 2021, and the redemption date of the first trade receivable is May 2021. 31., the amount is 100, the discount rate of the first digital asset according to the creditworthiness of the buyer is 3%, and the repayment date of the second trade receivable to be repaid by the first seller to the second seller is 2021. 6. 30., It is assumed that the amount is 100 and the discount rate of the second digital asset issued by the first seller is 5%.

When the first seller who has received the first digital asset from the buyer as the payment for the first trade receivable pays the entire amount of the second trade receivable with the first digital asset as of April 30, 2021, the second seller 1 You can transfer some of your digital assets without transferring all of them.

If the first seller issues all of the second trade receivables to the second seller as the second digital asset and settles it on April 30, 2021, the second seller discount the second digital asset on the same day to obtain the second trade receivable If you want to collect the money in advance, you can only receive a 5% discount for the period from April 30, 2021 to June 30, 2021. In this case, the second seller will recover the amount of 99.19 early.

However, if the first digital asset transferred by the first seller to the second seller receives a discount from the second financial institution at the time of April 30, 2021, from April 30, 2021 to May 31, 2021 A discount rate of 3% is applied to receive an amount of 99.75.

That is, the asset value as of April 30, 2021 of the first digital asset based on the first trade receivable of 100 is 99.75.

Therefore, when the first seller settles the second trade receivable with the first digital asset, it is enough to pay the amount of 99.19 with the first digital asset having a value of 99.75 at the time of redemption, 4.30. , transfer the first digital asset of the amount of 99.44 to the second seller.

As such, when the first seller, who has received the first digital asset from the buyer, pays the second trade receivable to the second seller with the first digital asset having a higher credit rating, a lower discount rate, and a close repayment deadline, You will be able to pay a lower amount than the value.

Accordingly, the first seller has enough funds to receive a financial gain by transferring the first digital asset to the second seller as the price of the second trade receivable rather than collecting the first digital asset at a discount.

In addition, as a second seller, if the first digital asset issued by a buyer with higher credit rating than the first seller is acquired, the first digital asset is received on the repayment date of the first trade receivable and is earlier than the repayment date of the second trade receivable funds can be recovered.

In addition, even when the second seller receives a discount on the first digital asset acquired from the first seller, the possibility of rejection of the discount by the second financial institution due to the buyer's high creditworthiness is low, thereby facilitating early recovery of funds.

Meanwhile, as described with reference to FIG. 3 , the first seller may receive the first digital asset received from the buyer at a discount from the second financial institution and collect the first trade receivable early.

Similarly, the second seller who has received the first digital asset or the second digital asset from the first seller may also receive a discount from the second financial institution, and such a processor is the same as that described in FIG. 3 , so a description thereof will be omitted.

In this embodiment, digital assets are issued and distributed between the buyer and the first seller and the second seller, but there may be a third seller who purchases goods or services from the second seller, and similarly, the second seller The first digital asset or the second digital asset can be used to settle trade receivables to a third-party seller, and it is also possible to settle with digital assets issued by oneself, and the procedure is essentially the same as the process described above.

As described above, the distribution method of the embodiment of the present invention has been described. This embodiment is merely an example, and various modifications and variations are possible within the scope of the present invention described in the claims, and additional processes may be added. is of course

Claims

A method of distributing digital assets based on trade receivables, wherein the purchaser of goods or services issues and distributes digital assets based on trade receivables to be paid to the seller,

a tax invoice issuance step, wherein the first seller terminal owned by the first seller issues a first tax invoice for the first trade receivable, and the issued first tax invoice is transmitted to the buyer terminal held by the buyer;

The purchaser terminal issues a digital first digital asset in which the amount and repayment date of the first trade receivable are recorded based on the first tax invoice, and the issued first digital asset is transmitted to the first seller terminal, and the first The digital asset issuance information is transmitted to a computer of a first financial institution that operates a repayment account for the purchaser to pay for the first trade receivable, a first digital asset issuance step; and

When the amount of the first trade receivable from the buyer is deposited into the repayment account of the first financial institution, the computer of the first financial institution remits the amount of the first digital asset held by the first seller to the account held by the first seller; In, digital asset settlement stage;

A method of distribution of digital assets based on trade receivables, comprising a.
The method according to claim 1,

After the first digital asset issuance step, the first seller's terminal is all or part of the first digital asset held by the first seller, of the second trade receivable held by the second seller in return for providing goods or services to the first seller A second step of expressing intention to settle trade receivables, which generates information of an intention to pay some or all of the information and transmits it to the second seller terminal; and

The second seller terminal generates information indicating an intention to accept that part or all of the amount of the second trade receivable will be paid with all or part of the first digital assets held by the first seller, and the first seller terminal and the first financial institution which is transmitted to a computer, indicating an acceptance of the second trade receivable settlement;

further comprising,

In the digital asset settlement stage, when the amount of the first trade receivable from the buyer is deposited into the repayment account of the first financial institution, the computer of the first financial institution transfers the first seller or the second seller to the account held by the first seller or the second seller. A method of distributing digital assets based on trade receivables, wherein each remittance of the amount of the first digital asset held by the second seller.
The method according to claim 1,

After the first digital asset issuance step, the first seller terminal generates request information for early collection of trade receivables through discount of all or part of the first digital asset, and the first digital asset issued by the purchaser is discounted and paid 2 transmitting to the computer of the financial institution, the first discount indication step; and

The computer of the second financial institution that has received the request information of the early recovery in the first discount indication stage generates and transmits the acceptance information of the early recovery request to the first seller terminal, and information on the discount and payment of the first digital asset a first early redemption acceptance step of sending to the first financial institution computer;

further comprising,

In the digital asset settlement step, when the amount of the first trade receivable from the buyer is deposited into the repayment account of the first financial institution, the computer of the first financial institution sends the first discount intention to the settlement account of the second financial institution. 1 A method of distributing digital assets based on trade receivables, comprising the step of remitting the amount of digital assets.
3. The method according to claim 2,

After the second seller's terminal indicates acceptance of the second trade receivable settlement, the second seller's terminal generates request information for early collection of the second trade receivable through a discount of all or part of the first digital asset held by the second seller, and is issued by the buyer A second discount intention display step of transmitting the first digital asset to the computer of a second financial institution that pays at a discount; and

Upon receiving the request information for the early collection of the second trade receivable, the second financial institution computer generates and transmits the acceptance information of the early collection request to the second seller terminal, and transmits the information on the discount and payment of the first digital asset to the first a second early redemption acceptance step of transmitting to the financial institution computer;

further comprising,

In the digital asset settlement step, when the amount of the first trade receivable is deposited in the redemption account of the first financial institution, the computer of the first financial institution sends the first digital information about the second discount intention to the settlement account of the second financial institution A method of distributing digital assets based on trade receivables, comprising the step of remitting the amount of assets.
3. The method according to claim 2,

a second tax invoice issuance step, wherein the second seller terminal issues a second tax invoice for the second trade receivable, and the issued second tax invoice is transmitted to the first seller terminal; and

The first seller terminal issues a digital second digital asset in which the amount and repayment date of the second trade receivable are recorded based on the second tax invoice, and the issuance information of the issued second digital asset is that of the first financial institution. a second digital asset issuance step, which is transmitted to a computer

further comprising,

In the step of expressing intention to settle the second trade receivable, the first seller terminal generates information of an intention to settle part or all of the second trade receivable with the first digital asset or the second digital asset held by the first seller, transmitting to the second merchant terminal;

In the step of expressing the intention to accept the second trade receivable settlement, the second seller terminal generates information indicating the intention to accept that part or all of the second trade receivable is paid as the first digital asset or the second digital asset, so that the first Transmitting to the seller terminal, and transmitting information about the change in the holding entity of the first digital asset or the second digital asset to the computer of the first financial institution,

In the digital asset settlement step, when the computer of the first financial institution deposits the amount of the second trade receivable from the first seller, the second seller or the second seller enters the account held by the second seller or the settlement account of the second financial institution. A method of distributing digital assets based on trade receivables, comprising the step of remitting the amount of a second digital asset held by a financial institution.
6. The method of claim 5,

Request information for early collection of the second trade receivable through a discount of all or a part of the first digital asset or the second digital asset held by the second seller by the second seller terminal after the second seller terminal indicates acceptance of the second trade receivable settlement generating and transmitting to a computer of a second financial institution, a second discount intention display step; and

The computer of the second financial institution that has received the request information for early collection in the second discount indication step generates and transmits acceptance information of the request for early collection to the second seller terminal, and pays the first digital asset or the second digital asset a second early redemption acceptance step of transmitting information on the first financial institution computer to the first financial institution computer;

further comprising,

In the digital asset settlement step, when the amount of the second trade receivable from the second seller is deposited into the repayment account of the first financial institution, the computer of the first financial institution sends a second discount to the settlement account of the second financial institution. A method of distributing digital assets based on trade receivables, comprising the step of remitting the amount of the first digital asset or the second digital asset.
The method according to claim 1,

An intermediary computer operated by an intermediary is provided for the issuance and distribution of digital assets;

The buyer terminal accesses the brokerage computer and issues the tax invoice and the first digital asset through the brokerage computer, and the brokerage computer transmits the issuance information of the first digital asset to the first seller terminal and the first financial institution computer, respectively. , a method of distribution of digital assets based on trade receivables.
3. The method according to claim 2,

An intermediary computer operated by an intermediary is provided for the issuance and distribution of digital assets;

The buyer terminal connects to the brokerage computer and issues the tax invoice and the first digital asset through the brokerage computer, the brokerage computer transmits the first digital asset and the issuance information to the first seller terminal and the first financial institution computer, respectively, ,

The step of expressing intention to settle the second trade receivable is performed by the first seller terminal accessing the brokerage computer and the brokerage computer. A method of distribution of digital assets based on trade receivables.
4. The method of claim 3,

An intermediary computer operated by an intermediary is provided for the issuance and distribution of digital assets;

The buyer terminal connects to the brokerage computer and issues the tax invoice and the first digital asset through the brokerage computer, the brokerage computer transmits the first digital asset and the issuance information to the first seller terminal and the first financial institution computer, respectively, ,

The first discount indication step is performed by the first merchant terminal accessing the intermediary computer and performing the first early withdrawal acceptance step, the second financial institution computer connecting to the intermediary computer and performing at the intermediary computer. A method of distribution of digital assets based on bonds.
5. The method according to claim 4,

An intermediary computer operated by an intermediary is provided for the issuance and distribution of digital assets;

The buyer terminal connects to the brokerage computer and issues the tax invoice and the first digital asset through the brokerage computer, the brokerage computer transmits the first digital asset and the issuance information to the first seller terminal and the first financial institution computer, respectively, ,

The second step of expressing intention to settle the trade receivable is performed by the first seller terminal accessing the brokerage computer and performing the second discount intention display step, the second seller terminal accessing the brokerage computer and performing in the brokerage computer, The second step of expressing intention to accept the trade receivable payment is performed by the second seller terminal accessing the intermediary computer and performing the second early payment acceptance step by the second financial institution computer accessing the intermediary computer and performing at the intermediary computer. The distribution method of digital assets based on trade receivables.
6. The method of claim 5,

An intermediary computer operated by an intermediary is provided for the issuance and distribution of digital assets;

The buyer terminal accesses the brokerage computer and issues the tax invoice and the first digital asset through the brokerage computer, and the brokerage computer transmits the issuance information of the first digital asset to the first seller terminal and the first financial institution computer, respectively;

The step of expressing intention to settle the second trade receivable is performed by the first seller terminal accessing the brokerage computer and the brokerage computer. is performed,

The second tax invoice issuance step is performed at the brokerage computer by the second seller terminal accessing the brokerage computer, and the second digital asset issuance step is performed by the brokerage computer connecting the first seller terminal to the brokerage computer. Distribution method of digital assets based on
7. The method of claim 6,

An intermediary computer operated by an intermediary is provided for the issuance and distribution of digital assets;

The buyer terminal accesses the brokerage computer and issues the tax invoice and the first digital asset through the brokerage computer, and the brokerage computer transmits the issuance information of the first digital asset to the first seller terminal and the first financial institution computer, respectively;

The step of expressing intention to settle the second trade receivable is performed by the first seller terminal accessing the brokerage computer and the brokerage computer. is performed,

The second tax invoice issuance step is performed by the second merchant terminal accessing the brokerage computer, and the second digital asset issuance step is performed by the first merchant terminal accessing the brokerage computer and the brokerage computer;

The second discount indication step is performed by the second merchant terminal accessing the intermediary computer and performing the second early withdrawal acceptance step, the second financial institution computer connecting to the intermediary computer and performing at the intermediary computer. A method of distribution of digital assets based on bonds.
3. The method according to claim 2,

Based on the discount rate information of the second financial institution that discount the first digital asset issued by the buyer and the second trade receivable generated as a result of the second seller providing goods or services to the first seller, the first seller The discount rate information of the second financial institution for the second digital asset to be issued is predetermined,

In the second trade receivable settlement stage, the amount of the first digital asset provided as the settlement of the second trade receivable is based on the interval between the redemption date of the first trade receivable and the redemption date of the second trade receivable and the discount rate of the second digital asset. The method of distribution of digital assets based on trade receivables, which is determined according to the
6. The method of claim 5,

Based on the discount rate information of the second financial institution that discount the first digital asset issued by the buyer and the second trade receivable generated as a result of the second seller providing goods or services to the first seller, the first seller The discount rate information of the second financial institution for the second digital asset to be issued is predetermined,

In the second trade receivable settlement stage, the amount of the first digital asset provided as the settlement of the second trade receivable is based on the interval between the redemption date of the first trade receivable and the redemption date of the second trade receivable and the discount rate of the second digital asset. The method of distribution of digital assets based on trade receivables, which is determined according to the
The method according to claim 1,

Issuance of first digital asset or second digital asset, settlement of first or second trade receivable by first digital asset or second digital asset, early collection by discount of first digital asset or second digital asset Distribution of digital assets based on trade receivables, the information of which is recorded and transmitted as a distributed ledger to the intermediary computer, the buyer terminal, the first seller terminal, the second seller terminal, the computer of the first financial institution and the computer of the second financial institution Way.