영국 신탁제도의 활용에 관한 일고찰
A Study on the Utilization of the Trust System in U.K.
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The Korean Trust Act was established mainly by accepting the Japanese system with little modification in 1961 and has lasted for a half century. It has been pointed out that the old Trust Act cannot reflect the economic reality which was changed continuously. The Japanese Trust Act which was the model of the Korean Trust Act was amended for the Trust Business Act in 2004 and the Trust Act in 2007 to respond the demand of the trust applications, which were very broad amendments. In South Korea, the Department of Justice prepared the legislative bill of amended Trust Act since the late 2008 and the complete revision of the Trust Act passed the parliament on June 29th in 2011. The amended Trust Act adopts limited liability trust, beneficiary certificate publication trust, and debenture trust for an individual or a company to raise funds with ease and testament substitute trust and continuous beneficiary trust to leave the fortune to descendants or return to society in a various way. Also, the status of a beneficiary is strengthened through accepting the stipulation of a trustee’s responsibility, restoration, and return of profits. However, there still remain some issues after the amendment; regulations for the period of a trust, needs for the trust business rules, and the maintenance of tax systems related to a trust. Also, more research is required for the application of the trust regulations. Employee benefit trust or a public trusts may be a good example of how it can be applied. With this, a trust can be utilized for a global life style as it is not only a system for managing or transferring properties, but can also be used for international financial trades. Even if a trust is limited to the purpose of transferring properties among families, the regulations for a trust should reflect the current situations that are increasing trends of living or working abroad and international marriage. Thus, a study on how the British Trust Acts could be applied will be suggestive in working levels as well as in the legislative systems.
Abstract
The Korean Trust Act was established mainly by accepting the Japanese system with little modification in 1961 and has lasted for a half century. It has been pointed out that the old Trust Act cannot reflect the economic reality which was changed continuously. The Japanese Trust Act which was the model of the Korean Trust Act was amended for the Trust Business Act in 2004 and the Trust Act in 2007 to respond the demand of the trust applications, which were very broad amendments. In South Korea, the Department of Justice prepared the legislative bill of amended Trust Act since the late 2008 and the complete revision of the Trust Act passed the parliament on June 29th in 2011. The amended Trust Act adopts limited liability trust, beneficiary certificate publication trust, and debenture trust for an individual or a company to raise funds with ease and testament substitute trust and continuous beneficiary trust to leave the fortune to descendants or return to society in a various way. Also, the status of a beneficiary is strengthened through accepting the stipulation of a trustee’s responsibility, restoration, and return of profits. However, there still remain some issues after the amendment; regulations for the period of a trust, needs for the trust business rules, and the maintenance of tax systems related to a trust. Also, more research is required for the application of the trust regulations. Employee benefit trust or a public trusts may be a good example of how it can be applied. With this, a trust can be utilized for a global life style as it is not only a system for managing or transferring properties, but can also be used for international financial trades. Even if a trust is limited to the purpose of transferring properties among families, the regulations for a trust should reflect the current situations that are increasing trends of living or working abroad and international marriage. Thus, a study on how the British Trust Acts could be applied will be suggestive in working levels as well as in the legislative systems.
참고문헌 (23)
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