부동산 신탁의 부가가치세 납세의무자에 대한 소고

부동산 신탁에서 부가가치세 납세의무자가 누구인지 검토했다.

The Value-added Tax Act has not had any specific provisions for the business persons in the Value-added Tax Act and taxpayers of value-added tax in dealing with the management and disposal of trusted real property. Thus, the Supreme Court’s existing decision considered trust the same as entrusted sale, and it rules that for self-profit trust, the truster should be the taxpayer of value-added tax, and for other-profit trust, the trustee should be. However, recently, the Supreme Court has, recently, changed all legal principles of the Supreme Court’s existing decision through en banc decision and judged that the trustee is the taxpayer of value-added tax.

Supreme Court’s en banc decision like this can be highly evaluated that it suggested a right directing point for the disposal of value-added tax of real estate trust. However, since this change has been made through the unpredictable change of the precedent, not through legislation, it causes much confusion in the tax accounting business of the real estate trust companies that have dealt with the tax accounting, according to the Supreme Court’s existing decision in reality for a long time.

Thus, this study would discuss the questions raised in the process of the real estate trust companies’ tax accounting business since the announcement of the Supreme Court’s en banc decision and suggest solutions to these questions. Hopefully, this suggestion of opinions would be helpful for establishing the revision of the Value-added Tax Act to come and taxing authorities’ authentic interpretation.