재건축주택조합의 신탁재산 취득 및 처분에 대한 취득세부과에 관한 연구 (평석대상 판결 대법원 2008. 2. 14. 선고 2006두9320 판결)

재건축조합의 신탁재산 취득·처분에 대한 취득세 부과를 검토한다.

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.