토지신탁의 구조와 위험분석에 관한 연구 = A Study on Structure and Risk Analysis of Real Estate Land(Development)Trust

다국어 초록 (Multilingual Abstract)

Trustees or real estate trust companies insist on the independence of trust asset, but have difficulty securing stability of real estate land (development) trust operating because there is no legal identity. Accordingly, this study is focusing on the following problems in operating trusts through some precedents and related cases: a) Application of the tax law in the operating process of real estate land (development) trust b) Unlimited liability for the delivery of the land trust operating cost from a real estate trust company c) Liability for the mortgage of sale, even after the termination of real estate land (development) trust d) Unlimited liability for a third creditor of real estate trust company.
To dissolve the problems about real estate land (development) trusts, this study suggests “a real estate investment trust system of limited liability type” and “a subsidiary real estate land development trust company” or an investment company under the capital market law.
There is a need of revising the tax law in the matter of the application of the law overall, through the review of the principles of real taxation as regular rules of taxation, because the tax law will dissolve only the problem of applying to the tax in name under the value-added tax law.

참고문헌 (Reference)

1 송현진, "해설 신탁법" 진원사 2012

2 변제호, "자본시장법 해설" 지원출판사 2009

3 최수정, "일본 신신탁법해설" 진원사 2007

4 이중기, "신탁법" 삼우사 2007

5 최동식, "신탁법" 법문사 2006

6 김재진, "신탁과세제도의 합리화 방안" 한국조세연구원 1998

7 정찬형, "상법강의(상)(제3판)" 박영사 2000

8 민태욱, "부동산조세법" 부연사 2005

9 한국금융연구원, "부동산신탁제도 활성화방안" 1999

10 부동산신탁업협회, "부동산신탁실무" 2007

11 張賢玉, "부동산 신탁에 관한 연구" 延世大學校 大學院 1998

12 박종찬, "미국신탁법에 관한 연구" 강원대학교 비교법학연구소 18 : 2004

13 임채웅, "미국신탁법" 박영사 2011

14 재정경제부, "금융투자업과자본시장에 관한 법률(가칭)제정 방안" 2006

15 진남영, "경매매각가격과 일반거래가격의 격차에 관한 실증연구" 한성대학교 대학원 2010