신탁재산의 재산세 납세의무자에 관한 연구 : 재산세 개정안을 중심으로

재산세 개정안을 중심으로 신탁재산의 납세의무자를 연구한다.

A Study on Taxpayer of Trust Property : Focused on the amendment of property tax This article has focused on legislative proposal relating to amendment of taxpayer of trust property. According to the proposed amendment, The taxpayer of the trust property is changed from truster to trustee. In many cases, this article found the most reasonable taxpayer of Trust Property. There are typically three main parties to a Trust: the truster, the trustee and the beneficiary. Due to the theory of the trust bond, taxpayer is the trustee. But it is false judge by "Chapter 4 trustee's rights and obligations" of trust law. Trustee in the trust agreement does not have any benefit other than the trust fee.

Trustee's only role in trust agreement is managing tax payment. And according to the trust conduit theory, beneficiaries are solely responsible for tax payment on trust property. But this is different from the characteristics of the property holding tax. Finally, according to the current law based on principle of substantial taxation, trusters are responsible for declaring and paying tax on trust properties. Fact that trusters are responsible for paying taxes, current trust law is inadequate to ensure that institute a process for the recovery of taxes in arrears.

As well as restoring tax fairness and supplement current trust law, which need to seek changes rather than take the method of implementation of amendments to the existing laws.