취득의 개념 정립에 따른 당사자별 신탁재산의 취득세 쟁점에 관한 고찰 = A Study on the Acquisition Tax Issues of Trust Property by Party in Establishing the Concept of Acquisition

다국어 초록 (Multilingual Abstract)

In this study, starting with how to define the concept of acquisition, discussions are conducted for a more reasonable and harmonious interpretation of tax laws through legal relations and consistency of trusts. In trust property, the acquisition tax issue for real estate registration and trust register change in the process of establishing, changing, and terminating a trust must start with clearly establishing the concept of acquisition and complete the judicial legal relationship on the trust to enable harmonious and reasonable tax interpretation.
When the ownership transfer registration is completed in front of the trustee due to the trust, the trust property is legally owned by the trustee, but in economic and practical terms, the trust property is actually owned by the beneficiary. In other words, the owner of the trust property under the tax law may vary depending on the perspective of the legal relationship under the tax law on trust.
An interpretation theory is a question of whether or not the acquisition tax is levied solely on economic effects on the change of the trust register regarding the transfer registration of trust real estate or the change of trust parties, or whether the creation of the law is necessary to obtain the effect of acquisition tax beyond judicial legal relations.
This study examines the establishment of the concept of acquisition and the legal relationship of trusts, and here, it defines the legal principles and characteristics of trust acquisition tax regulations under the Local Tax Act. Based on this, the issues of acquisition tax taxation on trustees, consignors, and beneficiaries who are parties to the trust are examined, and problems and improvement measures are presented.

참고문헌 (Reference)

1 홍완식, "한국 법제에 대한 고찰" 법학연구소 (20) : 265-303, 2011

2 광장신탁법연구회, "주석 신탁법" 박영사 2017

3 이계정, "신탁의 기본 법리에 관한 연구" 경인문화사 2017

4 법무부, "신탁법 해설" 2012

5 이연갑, "신탁등기의 대항력 ― 대법원 2018. 9. 28. 선고 2017다273984 판결에 대한 평석 ―" 서울시립대학교 법학연구소 27 (27): 141-163, 2019

6 전동흔, "신탁과 지방세" ㈜영화조세통람 2018

7 "법제처 국가법령정보"

8 김종원, "민사신탁의 활용과 세무" ㈜영화조세통람 2018

9 김준호, "민법강의" 법문사 2014

10 "국세법령정보"