양도담보와 조세채권에 관한 연구

Abstract

Mortgage by transfer is one of unusual mortgage types, and it shows following things specially. After the debtor transfers his ownership of the things mortgaged to the creditor, if the debtor does not execute his duty, the creditor satisfies his bond firstly as a preferred creditor. if the debtor executes his duty, he returns the ownership to the original owner, the creditor. As a matter of tax law, this mortgage type makes some critical points, and this paper suggests legal opinions on these critical points. First, the mortgage by transfer which has settling process of accounts (we usually call it the faint-type of the mortgage by transfer) should be included in the mortgage field. however, this property for mortgage to the following case should not be included ; a taxpayer has a material liability to taxation, and he gets a notice to pay his taxes. but he has already finished settling process to his mortgage property, and his debtor has returned the ownership to this property. In this case, this property for mortgage is not a property which be included in the above, "the mortgage by transfer". Second, judging a property for mortgage or not, we should depend on the due date for paying taxes. The due date means the delivery date for notice in National tax collection act. Third, the amount which the creditor on the mortgage by transfer take should be limited in the following taxes shortage ; national taxes, additional dues, and tax delinquency fees. Fourth, the transfer for the mortgage is not a real transfer legally, the article of the income tax law on this means just the official instruction. Fifth, acquisition for the ownership of a property which depends on a contract of a mortgage by transfer is not taxable. Because it does not mean the acquisition to levy taxes.