2017년 부동산 담보신탁의 주요 판례의 분석

부동산 담보신탁 관련 주요 판례의 법리를 분석했다.

We analyzed and reviewed two major cases related to collateral trust in 2017. The first case is the decision of the supreme court on the nature of the priority beneficial interest of collateral trust. It is a trust for the purpose of preserving the trust property in order to guarantee the fulfillment of the obligation borne by the trustee. A collateral trust mainly refers to a form that is a combination of a trust for others interest or a trust for others interest and a trust for own interest. Since there is no definite concept of collateral trust in the past, the concept of collateral as a security collateral and collateral trust as a financial investment product have been mixed.

Through this judgment, it was confirmed that the priority beneficial interest of the collateral trust is a separate right in the trust contract with the collateral function apart from the loan receivable. Therefore, in this review, the concept of the collateral trust, the nature of the priority beneficiary interest, the meaning of the precedent, and how to deal with the case where the beneficial interest in the future exists independently of the loan. The second case is the decision of the Supreme Court on the value-added tax of trust assets.

In the case of the present case, taxpayers were defined by separating the trust for own interest from the trust for others interest in relation to the VAT. In the case of the trust for own interest, the taxpayers of the VAT were also regarded as trusters, and in the case of the trust for others interest, the taxpayers were regarded as beneficiaries. The amended case is based on the characteristic that the VAT is a transaction tax. Therefore, the taxpayer of the VAT is regarded as the trustee.

However, in relation to this, it is thought that the burden of the trustee, the moral hazard of the truster, and the time of application of the decision will become a problem as the trustee becomes a taxpayer.

In the revised bill of the government's VAT Act in 2017, the trustee's name on the trust property is regarded as the goods supplied by the trustee, but if the trustee is behind the VAT on the trust property, the trustee shall be liable for the supplementary tax liability As a result of the court's judgment on the collateral trust in 2017, more and more judgments were drawn on the independent nature of the trust relationship and in response, the expectation for the role of the trust as an independent indirect investment organization has increased.