信用证业务是商业银行的重要国际业务之一。近年来,改革开放进一步深化,信用证业务随着进出口业务的增多也逐年增加。特别是中国加入ＷＴＯ后,信用证业务必然会有更大的需求和市场。由于信用证业务专业性较强,加之我国目前尚没有关于信用证的专门立法,因此法院如何处理日益增多的信用证纠纷对该业务的顺利发展和当事人合法权益的保护具有重要意义。本期点评专家作为中国建设银行吉林省珲春市支行的代理人,于 １９９８年成功代理了该行与瑞士纽科货物有限公司在最高人民法院的信用证纠纷上诉案。该案是中国第一例以判决形式明确信用证独立抽象性原则的案例,曾被《最高人民法院公报》１９９９年第２期公布,并被多种案例选编选作信用证的经典案例刊登,国际商会(ＩＣＣ)刊物Ｄｏｃｕ－ｍｅｎｔａｒｙ Ｃｒｅｄｉｔ Ｉｎｓｉｇｈｔ在２０００年第４、５、６期也对此案进行了介绍,认为该案是中国信用证司法审判中的里程碑。作为代理人,本文作者以第一手的资料,对该案做了真实详细的介绍和精辟全面的分析。 Letter of credit business is one of the important international business of commercial banks. In recent years, the reform and opening up have been further deepened, and the credit business has also increased year by year with the increase of import and export business. Especially after China’s accession to the WTO, the letter of credit business will inevitably have greater demand and market. Due to the strong professionalism of credit business and the absence of special legislation on credit in our country, it is of great significance for the court to deal with the growing number of letters of credit disputes to the smooth development of the business and the protection of the legitimate rights and interests of the parties concerned. Commenting on this issue, as an agent of Hunchun Branch of China Construction Bank in Jilin Province, the expert of this issue successfully represented the appeal dispute dispute between the bank and Swiss Nucor Cargo Co., Ltd. in the Supreme People’s Court in 1998. The case was the first case in China that clarified the principle of independence and abstraction of letters of credit in the form of a verdict. It was published in the Bulletin of the Supreme People’s Court, No. 2, 1999 and was published as a classic case of a letter of credit in a variety of cases. DocuCementary Credit Insight, an ICC publication, also introduced the case in April, April, April and April 2000 as a milestone in the judicial trial of China’s L / C. As an agent, the author of this case with first-hand information on the case made a true and detailed introduction and insightful analysis.