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The purpose of this article is to analyse the banks's exemptions in the B2B electronic funds transfer system. To realize the purpose of this study, above all it is necessary to divided concerned banks into receiving bank and intermediary bank. According to their function in the process B2B electronic funds transfer, receiving bank also divided into originator's bank and beneficiary's bank.
In this paper, Originator's bank is exempted from the unauthorized electronic funds transfer, erroneously execute of payment order, and Force Majeur accidents. Beneficiary's bank is exempted from the obligation of money-back guarantee and payment to beneficiary. But There are some problems, example, a commercial reasonableness of security procedure and payment refusal of originator, relating to the banks's exemptions in the electronic funds transfer system.

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