부동산 신탁 관련 취득세 등 납세의무자 검토

부동산 신탁에서 취득세 등 납세의무자가 누구인지 검토했다.

Since the Trust Act of Korea was completely revised, it has been about 5 years. Nevertheless the tax codes are rarely revised yet. At the same time, current trust taxation has another problems to solve in view of trust taxation theory: 1) The Supreme Court sentenced trustee has to be a taxpayer regarding deemed acquisition tax on golf course construction; 2) that issue can be appeared in trustee``s direct land acquisition; 3) in accordance with the Local Tax Act recently revised, trustee is the taxpayer of estate tax; and 4) there is conflicts even between government institutions on who is the VAT``s taxpayer on trust estate``s sale.

This thesis is led to the conclusion: a) taxpayers of the 1) and 2) mentioned above should be trustee; b) truster should have joint and several liabilities of acqusition tax in case of above 1) and 2); c) appropriate interest balancing is the most important goal for selecting taxpayer among persons concerned in trust.