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이전오(Lee, Jeon-o) 충남대학교 충청문화연구소 2016 충청문화연구 Vol.17 No.-
1. Chungam Kim Jeong"s Teaching in the Neo-Confucian Life Confucianism began with the Chinese Song(宋:960-1279), led to Ko-ryeo(高麗:918-1392) and Cho-seon(朝鮮:1392-1897) on the Korean Peninsula, developed into the central idea of t h e nation. It is worth noting that this important history was carried out by Chungam Kim Jeong (1486-1521), who was born here in Daejeon, Chungcheong. It feels late to honor him. But the "Chungam Kim Jeong Memorial Business Association" was formed to study him and to honor the historical significance of his thought and action and to make it the lesson of today. Chungam Kim Jeong had carried out ‘Jichism(至治主義)’*1) since around 1510, which are derived from the Ji-chi-hyeong-hyang "Gam-u-sin-myeong(至治馨香 感于神明)". It means that the true scent of the good human world can be impressed to heaven. In other words, "the will of heaven is not separated from human affairs", it is in the same line with the "Cheon-ri-bul-ri-in-sa(天理不離人事)" ‘Jichism(至治主義)’ was performed founding "Hyeon-ryeong-gwa(賢良科)", eliminating "So-syeok-seo(昭格署)", promoting "Hyang-yak(鄕約)". And they pursued the task of eliminating the dignity of a meritorious retainer for dethronement. 2. The basic direction of the commemorative project with Chungam Kim Jeong Based on the traces and ideology of Kim Jeong"s ethnological life, we set three basic directions for commemorative business, ‘Cheon-bon(天本)’, ‘Seong-bon(性本)’, ‘In-bon(人本)’. 3. Role and Invigoration Plan of Chungam Kim Jeong commemorative project The invigoration plans are as follow. 1) education, research and preservation, and publicity activities (1) A symposium, research, preservation, publicity activities (2) The construction of the Chungam Kim Jeong Memorial Hall and the development of parks, human resource development policy (3) related relics preservation project 2) cultural event related business (cultural event affiliation project) includes "The 10 most important festivals of the world". And various cultural events such as cultural events, memorials, art festivals, concerts, exhibitions, invited lectures, field survey and explorations, club meetings and discussions should be considered. 4. The Conditions for execution of the project In order to facilitate the "Chungam Kim Jeong Memorial Business Association," it is concluded being necessary to acquire corporation registration, whether it is a nonprofit corporation or a corporate juridical person
이전오(Lee, Jeon Oh) 성균관대학교 법학연구소 2013 성균관법학 Vol.25 No.3
Multi-disciplinary Practice(hereinafter MDP) refers to the practice of lawyers and nonlegal professionals engaging in a business partnership. The approval of MDP and its extent differs in each country, depending on factors such as the country’s legal system, lawyer system, and legal environment. Countries that disapprove MDP are the United States and Japan. Countries that approve MDP are England, Germany, and Australia. The need and call for an one-stop service from the market will likely increase more and more, consequently resulting in the global trend of MDP’s approval. At this point, Korea should immediately launch studies and discussions on MDP to come up with a ‘Korean MDP’ and systemize the practice. Not only would this be a means to provide the people a service that well suits the changing phases of time, but it would also be an opportunity to expand Korea’s legal market as well as increase the country’s legal competitiveness. If Korea adopts MDP, I suggest the followings. First, discussions in Korea on MDP should be mainly focused on business partnership between lawyers and paralegals. Second, MDP form should be allowed only to law firms. Third, non-lawyers can be partner of MDP. However, lawyer should have interests more than 50% of the MDP. Fourth, articles for form change from the current law firm to MDP is needed. Fifth, Ministry of Justice should be the licensing authorities for MDP. Sixth, discipline of non-lawyer specialists of MDP may be done by other laws that control the non-lawyer specialists.
국세기본법 제39조 제1항 제2호 가 목의 과점주주의 범위에 관한 연구 - 대법원 2008.1.10. 선고 2006두19105 판결 평석
이전오(Lee Jeon-Oh) 성균관대학교 법학연구소 2008 성균관법학 Vol.20 No.2
The Supreme Court"s 2006du19105, decided January 10, 2008 held that:<BR> "Considering the legislative purpose and the amendment history of Article 39 of Framework Act On National Taxes, it is reasonable to interpret that the purpose of the proviso of Paragraph 1 and the provision of Paragraph 1, Subparagraph 2, Item ga is to indicate that among the oligopolistic stockholders stated in Article 39, Paragraph 2, those who hold 51% or more of the outstanding shares issued and exercises actual rights to those shares bear the secondary tax liability only to the extent of their ownership shares, but does not require an oligopolistic stockholder to actually exercise his rights to the shares of 51% or more by only himself."<BR> However, for the reasons that follow, I don"t agree with the conclusion of the Supreme Court"s decision above.<BR> First of all, though there are various ways to interpret the law, the most fundamental and important one is the way of contextual interpretation. However, the above decision goes against the way of interpretation based on context.<BR> Secondly, considering how the legislative purpose of secondary tax liability originated from fear that the shareholders who hold shares exceeding 50% may abuse the corporate entity, the court decision above is not royal to the legislator"s intent.<BR> Thirdly, the Supreme Court"s decision above is against the holding of the Constitutional Court"s 97 hun-ga 13, decided May 28, 1998 and circumstances of how Article 39 of Framework Act On National Taxes was revised afterwards.<BR> Lastly, should the purpose of Article 39, Paragraph 1, Subparagraph 2, Item ga of Framework Act On National Taxes be interpreted as the Supreme Court ruled, - a means to make all the stockholders in the category of oligopolistic stockholders bear the secondary tax liability but not just a particular stockholder who holds shares exceeding 50% - there is no particular need to separately enact Article 39, Paragraph 1, Subparagraph 2, Item ga of Framework Act On National Taxes.<BR> In conclusion, Article 39, Paragraph 1, Subparagraph 2, Item ga of Framework Act On National Taxes should be interpreted as a means to make bear the secondary tax liability to an individual stockholder who owns shares exceeding 50% by only himself, but not every stockholder who just belong to the category of oligopolistic stockholders of Article 39, Paragraph 2.
대여원리금의 회수불능시의 이자소득 - 대법원 2013. 9. 13. 선고 2013두6718 판결 평석 -
이전오(Lee, Jeon Oh) 성균관대학교 법학연구소 2014 성균관법학 Vol.26 No.4
금전의 대여를 사업으로 하지 아니하고 일시적ㆍ우발적으로 금전을 빌려주고 이자를 받는 경우에 그것은 이른바 ‘비영업대금의 이익’으로서 이자소득에 해당한다. 그런데, 2014. 2. 21. 개정되기 이전의 구 소득세법 시행령 제51조 제7항에서는, 비영업대금의 이익의 총수입금액을 계산할 때, 회수한 금액이 원금에 미달하는 때에는 총수입금액은 이를 없는 것으로 한다고 규정하고 있다. 위 시행령 조항의 적용범위와 관련하여, 몇 년에 걸쳐서 이자를 수령하다가 채무자의 파산 등의 회수불능사유가 생긴 경우에, 해당 사업연도에 발생한 이자소득은 물론이고 그 이전의 사업연도에 이미 수령한 이자소득에 대하여도, 그 수령한 이자소득의 합계액이 원금에 미치지 못하는 한 이자소득세를 과세할 수 없는 것인지가 문제된다. 학설은 한정설과 비한정설로 대립한다. 한편, 대법원 2013. 9. 13. 선고 2013두 6718 판결은 비영업대금의 이자소득에 대한 과세표준확정신고 또는 과세표준과 세액의 결정ㆍ경정 전에 대여원리금 채권을 회수할 수 없는 일정한 사유가 발생하여 그때까지 회수한 금액이 원금에 미달하는 때에는, 그와 같은 회수불능사유가 발생하기 전의 과세연도에 실제로 회수한 이자소득이 있다고 하더라도 이는 이자소득세의 과세대상이 될 수 없다고 판시하였다. 비한정설을 취하고 있는 것이다. 그러나, 비한정설은 위 시행령 조항을 제정한 입법취지를 벗어난 확대해석으로서 권리확정주의에 위배되며, 무엇보다 기간과세의 원리에 반한다. 과세기간이 이미 경과하여 확정된 이자소득이 그 후의 과세기간에 발생한 채무자의 파산 등으로 말미암아 이자소득이 없는(아닌) 것으로 된다는 논리는 수긍하기 어렵다. 비한정설은 그 밖에 불성실납세자에 비하여 성실 납세자를 오히려 불리하게 취급하는 문제점도 가지고 있다. 판례가 비한정설을 취하는 이유는, 원금을 회수하지 못한 채권자에게 이자소득이 있다고 보아 소득세를 과세하는 것은 현실적인 담세력을 무시한 것으로서 납세자에게 지나치게 가혹한 결과가 된다는 점을 염두에 둔 것이라고 생각한다. 그러나 이 문제는 대손금을 인정하지 않는 이자소득의 특성에서 유래하는 근본적인 문제이지, 법률 해석으로 해결할 문제가 아니다. 한정설의 주장대로, 채권자가 회수한 금원이 원금에 미달하면 이자소득 자체가 없는 것으로 보는 것은 해당 과세기간에 그쳐야 한다. 결론적으로, 대상판결의 결론과 논리에 반대한다. 참고로, 2014. 2. 21. 개정된 소득세법 시행령은 판례의 견해와 달리 한정설의 입장을 명확히 하였다. Enforcement Decree of Income Tax Act Article 51 (7) before February 21, 2014 says that "In calculating the total income from profits made from a non-business loan under Article 16 (1) 11 of the Act, if the whole or part of the principal and interest is irrecoverable from the debtor or a third party because the relevant non-business loan falls under bonds pursuant to Article 55 (2) 1 or 2 before a final return on tax base under Article 70 of the Act or determination or correction of tax base and the amount of tax under Article 80 of the Act, the total amount of income shall be calculated by subtracting the principal first from the amount recovered. In such cases, if such amount recovered is short of the principal, the amount of gross income shall be deemed nonexistent." In relation to the scope of the above clause, it matters whether the clause applies only to the relevant tax period which the debtor's bankruptcy has occurred or to the whole tax periods from the tax period which creditor loaned the money until the tax period which irrecoverable things have occurred. Supreme Court’s 2013 du decision decided on September 13, 2013 rules that whether things which can not recover the whole or part of the principal in a non-business loan have occurred must be judged at the time of a final return on tax base under Article 70 of the Act or determination or correction of tax base and the amount of tax under Article 80 of the Act, not at the time of a revenue of interest. However, the above decision's view is not in harmony with the legislative purpose of the above clause, the principle of ascertained claim and the rule of period taxation. The above decision may think that an assessment of interest income to the taxpayer who has not recovered a whole or part of principal is harsh and disregards actual tax-bearing capacity. But since this result derives from the interest income's character which denies a concept of loss from bad debts, it can not be solved by interpretation. In only the current tax period where irrecoverable things such as debtor's bankruptcy have occurred, interest income shall be deemed nonexistent if amount recovered is short of the principal. I don't agree with the logic and conclusion of the above decision.
이전오(Lee Jeon-Oh) 성균관대학교 법학연구소 2007 성균관법학 Vol.19 No.1
The concept of a tax haven has long been a tantalizing factor for both individuals and businesses when selecting an opportunity for financial growth while effectively paying nominal, if any, taxes. Yet, over the years, the benefits reaped from engaging in a tax-avoidance activity have been subject to abuse. As a result, several attempts have been made by both jurisdictions and organizations to thwart such tax-avoidance enterprises. One such noteworthy establishment is the Organization for Economic Cooperation and Development (OECD). Through the efforts of the OECD, not only have several previously unregulated tax treaties been subject to greater supervision and control, but those same restrictions have been actively promulgated by such countries as Korea. The result has been remarkable, as evidenced in the Law for the Coordination of International Tax Affairs (LCITA) and its Enforcement Decree.<BR> Under the Law for the Coordination of International Tax Affairs(LCITA) and its Enforcement Decree, if a Korean company or individual invests in a company located in a tax haven, which unreasonably has reserved profits in the controlled foreign company, the profits reserved therein shall be treated as dividends paid out to that Korean company (individual), despite the fact that the reserved profits are not actually distributed.<BR> In case where the sum of shares in a controlled foreign company directly or indirectly held by a Korean resident individual or company and directly held by his/her/its family members as defined in the Civil Law combined accounts for 20% or more of the voting shares in the foreign company, such Korean resident individual or company is subject to anti-tax haven rules.<BR> Anti-tax haven rules are intended to regulate a company that has made overseas investments of an abnormal nature. Thus, these anti-tax haven rules apply to those Korean companies that have invested in a company incorporated in a foreign country with an average effective tax rate of 15% or less on taxable income for the past three years. However, if a company incorporated in such a tax haven country actively engages in business operations through an office, shop, or a factory, then anti-tax haven rules will not apply.<BR> If Anti-tax haven rules are too broadly enforced, they might be an obstacle for the domestic companies to enter the world market. Thus, it is desirable to rationally reform the related tax provisions as well as to minimize application scope of anti-tax haven rules.<BR> Thus, I would like to address reformative measures regarding the Korean anti-tax haven rules as follows:<BR> First, since the dual standards for determining tax haven has fairness problem, an effective tax rate standard should be adopted as unified standard as in Japan.<BR> Second, the current 15% tax rate standard for determining tax haven should be lowered to 10%.<BR> Third, the computation of indirect ownership for determining a special relationship should be calculated only by the multiplication method.<BR> Fourth, with respect to exception from anti-tax haven taxation for business engaged in genuine industrial or commercial activities, the scope of business activities should be revised.<BR> Fifth, a coordination between anti-tax haven rules and transfer pricing regime is necessary.
유사매매사례가액에 의한 상속 및 증여재산 평가제도의 문제점과 개선방안에 관한 연구
이전오(Lee , Jeon Oh) 성균관대학교 법학연구소 2010 성균관법학 Vol.22 No.1
Inheritance Tax Act and Gift Tax Act Article 60 (1) says that the value of a property on which the inheritance tax or the gift tax is levied shall be based on its current market value at the donation date or the commencement date of succession (the "appraisal base day"). and Article 60 (2) says that the current market value, under the provisions of paragraph (1), shall be the value recognized as having been arranged under normal conditions in the case of transactions effected freely between many and unspecified persons, and shall include the public sale price from expropriation and appraised price, etc., current market values recognized pursuant to the Presidential Decree. Further the Presidential Decree Article 49 (1) and (5) describe that comparable asset in size, location, use and category which was sold between six months before or later of the death date or three months before or later of the gift date are also regarded as current market value. However, the above clauses have the following problems. (1) Difficulty in information gathering The National Tax Service holds the accumulated data for whether there are other assets which are of similar area, location, use, or item to those of the concerned asset but does not provide this information to the public. For this reason, individuals have no choice but to personally gather information through real estate agents or by other means, but this is practically impossible. (2) Disregarding of individual quality Despite the fact that apartments of same location or area can have different sale prices depending on factors such as their located number of floor, view access rights, access rights to sunlight, interior design, and proximity to schools or subways, such factors are not properly taken into consideration and evaluated. (3) Problems regarding equity between assets/ Inequality between assets Because houses, shopping districts, and land are difficult to evaluate by their comparable sales, most application cases of comparable sales clause are focused on apartments. As a result, apartments have a tendency to be unfavorably treated compared to other assets and there arises the problem of taxation imbalance. (4) Possibilities of discretionary judgment of taxation authorities There are no specific criteria or standards for what satisfies the condition of 'similarity' and since tax payers do not have access to the data base of the National Tax Service, the transparency and objectivity of taxation can not be guaranteed. As a result, discretionary judgement of the taxation authorities can be feared. Therefore, the comparable sales clause should be improved as the following: (1) The evaluation system of inheritance and gift assets by comparable sales should be repealed in principle. Especially, the part which views the sales price of comparable sales cases taking place after the happening of inheritance or gift as the market price of inherited or gifted assets should be deleted, since it is difficult and unfair for the tax payer to predict a sales price for a future deal which did not even take place yet. (2) If this regulation is to be maintained, the system should be improved in a way that sufficient information is given to the tax payers by the taxation authorities. In other words, the system should be improved so that tax payers may accurately identify their inheritance and gift assets by comparable sales before their time of tax return. To be specific, a systematic installation of replying to taxpayer’}s inquiries with information concerning sales price of comparable sales should be made possible by the taxation authorities. (3) Even when there are differences in sales price of comparable sales and market price, there needs to be complementary clauses which regard the market price within 30% boundary to the comparable sales price as a regular trade price.
이전오(Lee, Jeon Oh) 성균관대학교 법학연구소 2010 성균관법학 Vol.22 No.2
The current tax law is flawed, in that it is too massive in volume, difficult to understand, and unsystematic, thus many tax laws have been decided unconstitutional since the establishment of the Constitutional Court in 1988. At this point, this paper studies how to improve the current tax legislation so that it accords with the constitution and tax principles, and protects the rights and interests of taxpayers. Problems of the current tax legislation are as follows. First, tax legislation for the purpose of political objective is too excessive. For example, the government tried in vain to solve the skyrocketing real estate prices by devising laws such as `excessively increased valuable land tax`and`comprehensive real estate holding tax`. Second, there is not enough legal screening in the process of tax legislation. Failure to fully recognize the correlation between tax law and the constitution, and lack of participation of legal experts in the legislative process have led to the result of many tax laws that were decided unconstitutional. Third, as the National Assembly is failing to lead legislation and the executive have come to lead the job instead, there has not been substantial consideration or review on legislative bills. In the future, tax legislation procedures should be improved as follows. First, the number of personnel, especially legal experts, in charge of drafting tax legislative bills should be increased. In the concrete, a`tax legislative department`needs to be created in the tax division of the Ministry of Strategy and Finance. In addition, the composing and managing of personnel in the Tax System Improvement Committee currently installed in the Ministry of Strategy and Finance should be improved so that the committee can fully serve its function as an advisory committee. Second, to improve the National Assembly's screening and review on tax legislative bills, members of the Committee of Strategy and Finance should be composed of personnel with expertise, and members who are reelected or more should be located in the identical committee so as to build up their expertise. Also, authorized power of the Committee of Legality and Wording should be increased to allow the committee to engage in legal screening including matters of constitutionality. Third, Legal Support Organizations currently disorderly dispersed throughout the National Assembly should be merged and abolished to form a unified Legal Support Organization(ex. `Department of Legislative Support`). Fourth, legislative public hearings and legislative hearings should be vitalized. Fifth, considering how the Whole House Committee of the National Assembly is serving as a fine complementary system to the General Committee of the National Assembly, the scope of legislative bills subject to the General Committee's screening should be limited to money-concerned bills such as those concerning tax, or power authorization related bills concerning budget allocation or budget execution. Further, requirements for opening a General Committee's meeting should be eased to 30 or more enrolling members so as to vitalize the Whole House Committee system. Ultimately, the current tax law system, which is disordered and unsystematic, should be reformed through a Tax Law Rewrite Project. The current tax law system is faced with problems such as complexity, redundancy, lack of unity, difficulty in understanding, and lack of systematic order. To solve these problems and establish a tax law system that corresponds with the constitution, a national project should be started to rewrite the overall current tax law according to the basic principles of drafting a tax legislative bill, and a standard tax legislative system that is based on such principles.
이전오(Lee Jeon-Oh) 성균관대학교 법학연구소 2007 성균관법학 Vol.19 No.2
The secondary tax liability of oligopolistic stockholders is against the principle of a stockholder"s limited liability-the dominant principle of corporation law-and extends a tax liability to a third party originally irresponsible for the obligation.<BR> However, not only does the system of secondary tax liability of oligopolistic stockholders infringe upon the property right of the concerned oligopolistic stockholders but it is also against the principle of equal rights, as the oligopolistic stockholders would be unreasonably discriminated.<BR> To shift the original tax liability to a third party, there should be a reasonable cause and even so, the extent should be limited to the minimum.<BR> Therefore, the existing Article 39 of the Basic Law for National Taxes should be abolished and instead, like Article 36 of the National Tax Collection Law of Japan, a new article charging only particular beneficiary of oligopolistic stockholders should be established.<BR> In other words, a new article should be established so that secondary tax liability is charged only in the following circumstances:<BR> (1) a company has in some way illegally attributed whole or part of its income to people with special relationships among the oligopolistic stockholders, or (2) a company has unfairly distributed interests while in transaction with people with a special relationship.<BR> In these cases, the people with a special relationship shall have the secondary liability for tax payment with regard to the shortage within the distributed interests.<BR> If it is difficult to abolish Article 39 of the Basic Law for National Taxes at the moment, Article 39 (1) (ⅱ) (a) and (c) should be deleted and (b) should be revised so that oligopolistic stockholders have the secondary tax liability only if they have used the corporate body"s management as a means of tax avoidance.
이전오(Lee, Jeon Oh) 성균관대학교 법학연구소 2015 성균관법학 Vol.27 No.2
신탁은 신탁자가 신탁재산을 수탁자에게 이전하고, 수탁자가 그 신탁재산을 관리ㆍ처분ㆍ운용ㆍ개발하여 그 수익을 신탁자 또는 수익자에게 지급하는 제도이다. 신탁이 설정되면 신탁재산이 위탁자(신탁자)를 떠나서 수탁자의 소유가 된다는 점에서 신탁은 법인(회사)과 유사한 제도이다. 그러나, 신탁재산 그 자체로 독자적인 법인격을 가지지 못하고 수탁자를 통하여 재산의 관리 및 처분 등이 이루어지고, 그 수익이 신탁자나 수익자에게 지급된다는 점에서 법인과 다르다. 이와 같은 차이 때문에 소득세법 및 법인세법에서는 신탁을 도관처럼 보고서 수탁자가 아니라 수익자(자익신탁이라면 위탁자 겸 수익자)를 소득의 주체로 보아 납세의무자로 규정하고 있다. 그러나 신탁을 법인격이 인정되지 않는 도관으로 취급한다고 하여 신탁재산의 실체를 아예 없는 것으로 본다는 의미는 아니다. 신탁법에서는 오히려 신탁재산의 독립성을 규정하고 있다. 나아가 수탁자의 법률행위를 허위표시 등의 무효로 본다는 의미는 더욱 아니다. 수탁자는 신탁재산을 관리ㆍ처분ㆍ운용ㆍ개발하는 내용의 법률행위를 완전하게 할 수 있는 권한을 가지고 있고, 그 법률행위의 효과는 수탁자에게 귀속한다. 따라서, 소득세 및 법인세법이 신탁을 도관처럼 보고 수익자를 납세의무자로 본다고 하여 부가가치세의 납세의무자도 당연히 수익자로 보아야 하는 것은 아니라고 생각한다. 부가가치세의 납세의무자인 사업자가 되기 위하여서는 재화나 용역에 대한 지배권을 가지고 그것을 공급할 수 있는 지위에 있으면 충분하고, 이익을 얻었는지 여부는 사업자를 판별하는 기준이 아니다. 이런 관점에서 보면, 법률상 완전한 소유자로서 재화나 용역의 공급자인 수탁자를 부동산신탁의 부가가치세 납세의무자로 보는 것이 타당하다. 위탁자를 부가가치세의 납세의무자로 보는 견해는 신탁과 위탁매매 사이의 본질적인 차이를 무시한 것이고, 수익자를 부가가치세의 납세의무자로 보는 견해는 부가가치세는 소득이 아니라 거래행위(재화나 용역의 공급)를 과세물건으로 한다는 점에 반하므로 부당하다. 즉, 부동산의 관리처분신탁ㆍ담보신 탁ㆍ토지신탁(개발신탁)의 부가가치세 납세의무자를 위탁자나 수익자로 보는 것은 신탁제도 및 부가가치세의 본질에 맞지 아니하고, 현실적으로도 세무행정에 많은 어려움을 초래한다. 수탁자를 납세의무자로 보는 것이 이론상으로나 세무행정상 타당하므로, 신탁의 부가가치세 납세의무자가 수탁자라는 점을 명확하게 규정할 필요가 있다. Trust refers to a legal relation where a person(“truster”) transfers a specific piece of property to another person(“trustee”), who then establishes a security right or makes any other disposition and is required to manage, dispose of, operate, or develop such property or engage in other necessary conduct to fulfill the purpose of the trust, for the benefit of a specific person(“beneficiary”) or for a specific purpose, based on a confidence relation between the truster and the trustee. This paper addresses who should be the taxpayer among a truster, a trustee, or a beneficiary when a real property in trust is disposed of or sold. While no specific provision on this matter exists, the Supreme Court states that in the case of a trust where the truster himself receives benefits from the trust, the truster should be the taxpayer of Value-Added Tax, while in the case of a trust where a third party(beneficiary) other than the truster receives benefits from the trust, the beneficiary should be the taxpayer. The Supreme Court regards consignment sale and trust as same though both have different structures. In the case of a consignment sale, a consignee has no ownership of the objective goods, whereas in the case of a trust, a trustee has full ownership of the trust property. Further, the Supreme Court's view does not conform to the fundamental nature of Value-Added Tax since it is not a type of income tax based on to whom income through a transaction should be attributed, but a type of consumption tax focusing who is the supplier on a trade or sale. It is sufficient for a person to be a taxpayer under Value-Added Tax when he has full ownership and right to control and dispose of the objective goods. Since the trustee is a complete owner of a trust property, he should be the taxpayer of Value-Added Tax when the trust property is sold or disposed of. The amendment of relative articles of the current Value-Added Tax Act would be needed.
이전오(Lee Jeon Oh) 성균관대학교 법학연구소 2017 성균관법학 Vol.29 No.3
상속세 및 증여세법 제45조의2는 주식에 관하여 실질 주주가 자신의 이름으로 주주명부에 등재하지 아니하고 타인의 이름으로 등재하는 경우에는 명의를 빌려준 명의수탁자에게 증여세를 부과한다고 규정하고 있다. 이른바 명의신탁재산에 대한 증여의제규정이다. 그런데, 탈세나 탈법행위를 방지하고자 하는 주식 명의신탁에 대한 증여의제규정의 입법목적은 충분히 이해가 가지만, 기본적으로 아무런 재산상 이익을 얻지 못한 명의수탁자에게 증여세를 부과하는 것이 헌법상 과연 정당한가라는 근본적인 의문을 둘러싸고 여러 차례 헌법재판이 제기되었다. 헌법재판소에서 합헌결정이 났지만, 위헌이라는 소수의견이 많게는 4명까지 있었다. 그 후 지금까지, 헌법재판소의 합헌결정에 불구하고 위헌 논란은 여전하다. 명의신탁재산에 대한 증여의제규정은, 아무런 재산상 이익을 얻지 못했기 때문에 담세력이 없는 명의수탁자에게 증여세를 부과하는 것이므로, 조세법의 기본원리인 실질과세원칙에 반하므로 헌법에 위반된다고 생각한다. 따라서, 위 규정은 폐지되어야 한다. 명의신탁재산의 증여의제를 규정한 현행 상속세 및 증여세법 제45조의 2를 폐지한 이후의 대책으로는, 아무런 대안을 제시하지 않는 방안, 부동산처럼 형사처벌 및 과징금을 부과하는 방안, 폐지 후 형사처벌은 하지 않고 과징금만 부과하는 방안, 폐지 후 과태료를 부과하는 방안 등을 생각해 볼 수 있다. 그 중에서 과태료를 부과하는 방안으로서 명의신탁자 및 명의수탁자 모두에게 과태료를 부과하는 방안이 타당하다고 생각한다. 그 이유는 명의신탁재산에 대한 증여의제규정의 본질이 행정상 제재인 것과 일치하고, 자기책임의 원칙에도 부합하기 때문이다. Article 45-2 of the Inheritance tax and Gift Tax Act stipulates that if a real shareholder does not register in the shareholder s name under his name and registers in the name of another person, tax official shall impose a gift tax on the person who borrowed the name. It is the provision of the fictitious donation of registered property under a third party s name. I think that the provision of the fictitious donation of registered property under a third party s name is a violation of the Constitution because it is against the principle of substance over form taxation which is the basic principle of the tax law because it imposes a gift tax on the trustee who does not possess any ability-to-pay. Therefore, the above clause should be abolished. Measures after abolishing the current Article 45-2 of the Inheritance Tax and Gift Tax Act that prescribe the fictitious donation of registered property under a third party s name include measures not to offer any alternative, imposing criminal penalties and penalties like real estate, imposing negligence penalties. Among them, I think it is reasonable to impose negligence penalties on the trustor and the trustee. This alternative is consistent with the fact that the character of the fictitious donation of registered property under a third party s name is an administrative sanction and also conforms to the principle of self-responsibility.