재건축주택조합의 신탁재산 취득 및 처분에 대한 취득세부과에 관한 연구 (평석대상 판결 대법원 2008. 2. 14. 선고 2006두9320 판결) = A Study on the Acquisition Tax of the Housing Reconstruction Partnership`s Acquisition and Disposal of Trust Property (Annotaion of Supreme Court Decision 2006Du9320 Delivered on February 14, 2008 [Cancellation of D isposition of Imposing an A cquisition

다국어 초록 (Multilingual Abstract)

A Housing Reconstruction Partnership builds houses to use partners` land, which HRP gets by trust. HRP would turn the houses over to the partners and the general purchasers who are not partners. It has been so controversial whether HRP should pay the acquisition tax or not on the land for the general purchasers. The Supreme Court Decision has ruled that HRP should not pay. I have contended that HRP should not pay when it gets the land by trust, but pay when the land for the general purchasers becomes its own property. The Decision has no explicit opinion on whether HRP gets the land for the general purchasers as its own property or not. I could guess that the Decision does not think HRP does. HRP(the plaintiff) has made a return on its disposal of trust propery to the Tax Office. But the Desicion takes HRP`s acquisition of the land by trust as an object of taxation. The Decision`s understanding is questionable. The Decision says HRP should not pay because of Article 105 ⑩ and 110, the Korean Local Tax Act. But the explanation is also questionable.

참고문헌 (Reference)

1 金明燮, "주택재건축 관련 취득세 논의" 법원도서관 42 : 2006

2 李鐘赫, "재건축주택조합이 조합원들로부터 신탁받은 토지에 대한 취득세 과세 여부" 사단법인 한국조세연구포럼 7 : 2007

3 최철환, "재건축주택조합의 일반분양용 토지에 관한 신탁재산취득의 취득세 과세 여부 -대법원 2008. 2. 14. 선고 2006두9320 판결에 관한 평석-" 한국법학원 (103) : 253-284, 2008

4 임채웅, "재건축주택조합과 신탁에 대한 취득세의 부과에 관한 연구" 한국법학원 (102) : 190-215, 2008

5 임채웅, "信託行爲의 硏究" 한국법학원 (99) : 92-116, 2007