유언대용신탁과 취득세

강성모 한국조세연구포럼 2023 조세연구 Vol.23 No.4

[연구목적]자신의 사후에 남은 재산을 어떻게 처리할 것이냐를 고민할 수 있다. 미리 증여할 수도 있다. 또는, 유언을 남겨둘 수도 있다. 누군가는 자기 뜻대로 관리하고 처분해서 적절히 나눠주기를 바랄 수 있다. 이때 선택할 방법이 유언대용신탁이다. 수익자로 될 자로 지정된 자가 위탁자의 사망 시에 수익권을 취득하거나, 수익자가 위탁자의 사망 이후에 신탁재산에 기한 급부를 받게 한다. 이러한 내용으로 신탁하면 위탁자의 사망을 계기로 수익자는 신탁재산의 원본 또는 수익을 취득할 수 있다. 이때 수익자가 취득세를 부담해야 하느냐를 살핀다. 만약 수익자가 신탁재산 원본을 취득하거나 사실상 취득하면 취득세 과세를 할 수 있다. 따라서 수익자가 신탁재산과 관련한 수익만 취득하는데도 취득세 과세를 할 수 있느냐에 집중한다. [연구방법]유언대용신탁을 하면 어떤 법률관계가 만들어지는지 분석하였다. 이러한 사법의 법률관계를 취득세에서 어떻게 받아들이고 취급하냐를 검토하였다. 취득세 과세와 관련하여, 신탁재산의 상속은 상속에 포함된다고 정한다. 신탁재산의 상속이라는 말을 어떻게 읽을 것이냐에서 출발해 신탁재산의 상속으로 인하여 취득하는 때에 취득세 과세를 하기 위한 요건을 분석하였다. 이때 취득세의 구조와 기본 원리에 맞게 해석하려고 노력하였다. 그동안 축적된 선례를 입체적으로 검토하고 분석하였다. 앞선 연구도 폭넓게 참고하였다. [연구결과]유언대용신탁에서 위탁자가 사망하면 수익자가 신탁재산의 원본 또는 수익을 받을 수 있게 된다. 수익자가 신탁재산 원본을 취득하고, 그 신탁재산이 취득세 과세를 하는 취득의 목적물이라면 취득세 과세를 할 수 있다. 그러나 수익자가 신탁재산이 금전으로 모양을 바꾼 수익을 받더라도 취득세 과세를 할 수는 없다. 어떤 재산의 가치가 아니라 그 재산 자체의 소유권을 취득해야 한다. 또한, 수익자가 금전을 청구할 수 있는 권리를 가질 뿐이라면 신탁재산을 사실상 취득했다고 할 수도 없다.위탁자의 사망을 과세의 계기로 삼아 취득세 과세를 하겠다는 생각 때문에 신탁재산의 상속이라는 개념을 만들고, 신탁재산의 상속도 상속이라 정한 것 같다. 그러나 이렇게 정한다고 해서 언제나 취득세 과세를 할 수 있는 것은 아니다. 신탁재산의 상속은 취득의 원인일 뿐이다. 신탁재산의 상속을 원인으로 해서 취득세 과세를 하는 취득의 목적물을 취득해야 한다. [연구의 시사점]어떤 재산의 가치를 취득했다고 해서 취득세를 부담하지는 않는다. 유언대용신탁에서 수익자가 금전을 취득하는 것은, 위탁자가 신탁하지 않고 팔아서 생긴 금전을 나누어 준 것과 본질에서 다르지 않다. 그런데도 취득세를 부담한다면 유언대용신탁을 선택하지 않으려는 유인으로 작동한다. 신탁한 후 위탁자가 사망하면 수익자는 수익권을 행사할 수 있다. 이처럼 수익자가 신탁재산의 가치 전부 또는 일부를 취득할 수 있는 상태에 놓이는 것에 신탁재산의 상속이라는 이름을 붙였다. 그리고 이러한 법률효과가 위탁자의 사망으로 생기므로 상속과 하나로 묶어 취급하려 한 것 같다. 그러나 이 상태에서 바로 취득세 과세를 할 수는 없다. 여기서 나아가 신탁재산의 상속을 원인으로 해서 취득세 과세를 하는 취득의 목적물을 취득하는 행위가 있어야 한다. 위탁자가 사망할 때 꼭 취득세 과세를 해야 한다면 신탁재산의 상속을 바... [Purpose]Some people can think about how to deal with the remaining assets after death. They can also give a gift in advance. They can leave a will, either. Some people may wish to manage, dispose of, and distribute the remaining assets in accordance with their opinion. At this time, the method of choice is trusts as will substitutes. A person designated as a beneficiary acquires the right to benefit when the consignor dies, or the beneficiary receives a benefit based on the trust property after the consignor’s death. If trust is made in this way, the beneficiary can acquire the original trust property or profit of the trust property upon the death of the consignor. This article examines the issue whether the beneficiary should pay the acquisition tax at this time. If the beneficiary acquires or acquires the original trust property practically, acquisition tax may be levied. Therefore, this article focuses on the issue whether the beneficiary can impose acquisition tax even if he or she acquires profits only related to the trust property. [Methodology]I analyzed what kind of legal relationship was created when trusts as will substitutes are made. I reviewed how to accept and treat these judicial legal relations in acquisition tax. With regard to acquisition tax taxation, it is stipulated that the “inheritance of trust property” is included in inheritance. Starting from how to read the word inheritance of trust property, I analyzed the requirements for taxing acquisition tax when the beneficiary acquires through the inheritance of trust property. At this time, I tried to interpret the law in accordance with the structure and basic principles of acquisition tax. I reviewed and analyzed the precedents accumulated so far in three dimensions. I widely referred to previous studies, too. [Findings]When the consignor in trusts as will substitutes dies, the beneficiary can receive the original trust property or profit of the trust property. If the beneficiary acquires the original trust property and the trust property is the object of acquisition tax, acquisition tax may be levied. However, even if the beneficiary receives profits that the trust property has changed into money, acquisition tax cannot be levied. In order to tax the acquisition tax, the beneficiary must acquire ownership of the property itself, not the value of a property. In addition, if the beneficiary only has the right to claim money, it cannot be said that the trust property was practically acquired.It seems that the concept of inheritance of trust property was created because of the idea of taxing acquisition tax by using the death of the consignor as an opportunity for taxation, and the inheritance of trust property was also deemed as inheritance. However, this idea does not always mean that acquisition tax can be levied. The inheritance of trust property is only the cause of acquisition. Due to the inheritance of trust property, the object of acquisition tax should be acquired. [Implications]Acquiring the value of a property does not mean paying acquisition tax. The beneficiary’s acquisition of money in the trusts as will substitutes, is not different from the consignor’s distribution of money generated by selling without trust in nature. Nevertheless, if the beneficiary pays the acquisition tax, it works as an reason not to choose trusts as will substitutes. If the consignor dies after trust, the beneficiary can have the right to benefit. Like this, a state which the beneficiary can acquire all or part of the value of the trust property is named the inheritance of the trust property. Since this legal effect is caused by the death of the consignor, it seems that they were trying to treat it as one with inheritance. However, acquisition tax cannot be levied immediately in this state. Furthermore, there must be an act of acquiring the object of acquisition due to the inheritance of trust property. If you think acquisition tax must be levied when th...

당뇨황반부종 환자에서 유리체 절제술시 내경계막 절제술의 유용성

강성모,진희승,문연성,Sung Mo Kang,Hee Seung Chin Yeon Sung Moon 대한안과학회 2007 대한안과학회지 Vol.48 No.6

Purpose: To evaluate the effectiveness of a combined procedure of peeling the internal limiting membrane with vitrectomy in diabetic macular edema. Methods: This study comprised 16 eyes of 16 patients hospitalized during a 1-year period. They were randomized to either a vitrectomy group (10 eyes in 10 patients) or to a combined procedure group (6 eyes in 6 patients). Preoperative and postoperative macular center thickness, best corrected visual acuity and postoperative complications 4 months postoperative were investigated. Results: There were no statistically significant differences in the mean values of preoperative and postoperative best corrected visual acuity (logMAR) between the two groups. The mean values of preoperative and postoperative macular center thickness in the vitrectomy group were respectively 509.50±36.77 and 332.60±91.73; while in the combined procedure group, they were 516.17±55.43 and 333.83±51.64. Again, there were no statistically significant differences between the two groups. At the 4-month follow-up, decreased visual acuity was found in 3 eyes of the vitrectomy group and in 2 eyes of the combined procedure group. Vitreous hemorrhage (3 eyes) and tractional retinal detachment (1 eye) were found in the vitrectomy group and vitreous hemorrhage (2 eyes) was diagnosed in the combined group. Conclusions: In our study, vitrectomy with peeling of the internal limiting membrane was not more effective than vitrectomy alone in decreasing macular edema or in improving best corrected visual acuity. Additional studies of the combined procedure are needed to verify this result.

Numerical simulation of structure and no formation of turbulent lean-premixed flames in gas turbine conditions

강성모,김용모,이관수 대한기계학회 2009 JOURNAL OF MECHANICAL SCIENCE AND TECHNOLOGY Vol.23 No.12

This study numerically investigates the detailed structure and NO formation in atmospheric and high-pressure leanpremixed flames. Parallel unstructured-grid finite-volume method (FVM) has been developed to maintain the geometric flexibility and computational efficiency for the solution of the physically and geometrically complex flows. In order to realistically represent the complex turbulence-chemistry interaction of high-pressure lean-premixed turbulent flames encountered in gas turbine combustors, a flamelet model based on the level-set approach has been adopted. Special emphasis is given to the effects of pressure and equivalence ratio on the flame front location and NO formation, as well as the dimensionless parameters including turbulent Reynolds number, Re, Damköhler number, Da, and Karlovitz number, Ka in the lean-premixed gas turbine-like situations. Numerical results obtained in this study suggest that the level-set approach in the context of parallel unstructured-grid FVM is capable of realistically simulating the detailed structure and NO formation in the atmospheric and high-pressure lean-premixed flames.

부과방식(PAYG) 공적연금 도입이 출산율에 미치는 영향

강성모,위정범,성주호 한국보험학회 2022 保險學會誌 Vol.129 No.-

The paper employs an overlapping generation model to identify the effects of implementing the PAYG public pension scheme upon the fertility rate and lifetime utility. We find out that the fertility rate largely depends upon the income effect which comes from the difference between the implicit return of PAYG and the return of personal saving. This suggests that Aaron’s theorem could be widely applicable to the economy model with endogenous fertility rate and various coefficients of relative risk aversion through a utility function. As a result, implementing PAYG under the dynamically efficient economy leads to the negative effects which decrease fertility rates and individual utilities simultaneously. 우리는 중첩세대모형을 통하여 PAYG 공적연금제도의 도입이 개인의 출산율 그리고 생애효용에 주는 영향은 연금수익률과 저축수익률의 차이에 따른 소득 효과에 좌우된다는 것을 밝힐 수 있었다. 이는 Aaron의 정리를, 출산율을 내생변수로 한 모형에서 다양한 위험회피계수에 확대 적용할 수 있다는 것을 보여준 것이다. 결론적으로 동적으로 효율적인 경제에서 PAYG 공적연금 도입은 출산율뿐만 아니라 개인 생애효용까지 동시에 감소시키는 부정적 효과를 초래할 수 있다.

차세대 초고속 이동체계 인프라 안전관리를 위한 모니터링 방안

강성모,류승기,백종대 한국ITS학회 2018 한국ITS학회 학술대회 Vol.2018 No.11

RGB 이미지 기반 학습 모델을 이용한 라이다 반사강도 이미지에 대한 추론 및 3차원 물체인지

강성모 제어로봇시스템학회 2021 제어로봇시스템학회 국내학술대회 논문집 Vol.2021 No.6

Primitive/Seifert knots which are not twisted torus knot position

강성모 호남수학회 2013 호남수학학술지 Vol.35 No.4

The twisted torus knots and the primitive/Seifert knotsboth lie on a genus 2 Heegaard surface of S3. In [5], J. Dean usedthe twisted torus knots to provide an abundance of examples ofprimitive/Seifert knots. Also he showed that not all twisted torusknots are primitive/Seifert knots. In this paper, we study the otherinclusion. In other words, it shows that not all primitive/Seifertknots are twisted torus knot position. In fact, we give innitelymany primitive/Seifert knots that are not twisted torus knot posi-tion.

Twisted torus knots with graph manifold Dehn surgeries

강성모 대한수학회 2016 대한수학회보 Vol.53 No.1

In this paper, we classify all twisted torus knots which are doubly middle Seifert-fibered. Also we show that all of these knots possibly except a few admit Dehn surgery producing a non-Seifert-fibered graph manifold which consists of two Seifert-fibered spaces over the disk with two exceptional fibers, glued together along their boundaries. This provides another infinite family of knots in $S^3$ admitting Dehn surgery yielding such manifolds as done in \cite{K14}.

EXAMPLES OF KNOTS IN S3 ADMITTING SEIFERT-FIBERED SURGERIES OVER S2 WITH FOUR EXCEPTIONAL FIBERS

강성모 호남수학회 2018 호남수학학술지 Vol.40 No.3

In [4] Miyazaki and Motegi constructed one family ofknots in S3 which admits Dehn surgery producing a Seifert-beredspace over S2 with four exceptional bers. On the other hand,in [3] using doubly hyper Seifert twisted torus knots, the authorconstructed six families of knots in S3 which admit Dehn surgeryyielding a Seifert-bered space over S2 with four exceptional bers. It is questioned in [3] whether or not the family of the knots con-structed in [4] belongs to one of the six families of the knots in [3]. In this paper, we give the positive answer for this question.

Dehn surgeries on middle/hyper doubly Seifert twisted torus knots

강성모 대한수학회 2020 대한수학회보 Vol.57 No.1

In this paper, we classify all twisted torus knots which are middle/hyper doubly Seifert. By the definition of middle/hyper doubly Seifert knots, these knots admit Dehn surgery yielding either Seifert-fibered spaces or graph manifolds at a surface slope. We show that middle/hyper doubly Seifert twisted torus knots admit the latter, that is, non-Seifert-fibered graph manifolds whose decomposing pieces consist of two Seifert-fibered spaces over the disk with two exceptional fibers.