기업유형으로서 상사신탁의 법적 쟁점
Legal Issues of Commercial Trusts as the Type of Business Enterprises
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A trust is a relationship in which the trustee holds legal title to the trust property, but is bound by a fiduciary duty to exercise that legal control for the benefit of beneficiaries, who hold‘beneficial’or‘equitable’title. In Anglo American Countries is used for business, inheritance, preservation of property, charity and investment etc.. The trust act has been developed into a general law principle of the investment company act, particularly in the United States. In Korea trust has been used mostly in banks in the form of money trust. The government has been regulating trust businesses in order to protect the beneficiary’s rights. However, recently the deregulation, assetbacked securitization act, collective investment act and real estate investment act in trust businesses are using trust as a vehicle. The new Trust Act(the‘TA’), enforced as of June 26, 2012, expands the definition of trust property to encompass the so-called passive properties. This way, the TA can be said to allow a trust of the business organization which combines both active and passive assets. Further, the TA provides for a declaration of trust, securitization of beneficiaries’interests, issuance of trust-bond certificates and a trust where the trustee’s personal liability is limited or excluded, all of which provide for a basis for using commercial trusts. Also, a limited-liability trust for operating business organization is a competitor of stock company as a type of Business Enterprises.
Abstract
A trust is a relationship in which the trustee holds legal title to the trust property, but is bound by a fiduciary duty to exercise that legal control for the benefit of beneficiaries, who hold‘beneficial’or‘equitable’title. In Anglo American Countries is used for business, inheritance, preservation of property, charity and investment etc.. The trust act has been developed into a general law principle of the investment company act, particularly in the United States. In Korea trust has been used mostly in banks in the form of money trust. The government has been regulating trust businesses in order to protect the beneficiary’s rights. However, recently the deregulation, assetbacked securitization act, collective investment act and real estate investment act in trust businesses are using trust as a vehicle. The new Trust Act(the‘TA’), enforced as of June 26, 2012, expands the definition of trust property to encompass the so-called passive properties. This way, the TA can be said to allow a trust of the business organization which combines both active and passive assets. Further, the TA provides for a declaration of trust, securitization of beneficiaries’interests, issuance of trust-bond certificates and a trust where the trustee’s personal liability is limited or excluded, all of which provide for a basis for using commercial trusts. Also, a limited-liability trust for operating business organization is a competitor of stock company as a type of Business Enterprises.
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