주식명의신탁 과세연구 : 외국의 입법례와 문제점 중심 = A Comparative Study Regarding Imposition of Gift Tax on Stock Registered in Another Person's Name

다국어 초록 (Multilingual Abstract)

In light of existing customary taxing practices and court rulings, the gift tax imposed by regulations concerning legal fiction in donation of title trust in accordance with Inheritance and Gift Tax Act carries the connotation of ""sanctions"" or ""penalty"" rather than actual ""tax""
In general, the fundamental purpose of tax is in meeting the fiscal need of the national government and local autonomous government agencies, but another leg of its purpose is the function as a political and policy decision tool by the national government.
However, if this function of taxation as a political or policy tool is over-used, citizens' perception on government tax will sour with defiance, which would result in failing to serve its original purpose the law makers intended.
Therefore, even if taxes are used as a for policy purposes, it should not go beyond its inherent limits and also should not be at odds with constitutional principles.
In this sense, previous customary practices on taxation and court rulings concerning the title trusting of stocks are rather inappropriate as in taxing the ""trustee"" who simply lent his/her title although the possible to be blamed is the title ""trusting"" party. Furthermore, any probability of evasion of tax was regarded as intent to evade taxing, as a result even the title trust without the intention of tax evasion was not acknowledged.
Therefore, if it is necessary to sanction the title trusting of stocks, it would be more appropriate and fair to impose additional tax or penalties through separate laws rather than making a ligal fiction as a gift.

목차 (Table of Contents)

• Ⅰ. 머리말
• Ⅱ. 주식명의신탁의 증여의제 관련 이론적 배경
• Ⅲ. 주식명의신탁관련 외국입법례 검토
• Ⅳ. 주식명의신탁증여의제 과세의 개선방안 검토
• Ⅴ. 맺음말
• 【參考文獻】
• [Abstract]