명의신탁의 재차 증여의제 인정 기준에 관한 연구

Abstract

Whether to recognize the new title trust again, The Supreme Court's 2018 Du37755 ruling recently sentenced on September 15, 2022 presented new standard such as whether the loan was reimbursed as the selling price of the existing stocks subject to title trust before transferring the new stocks to the same title holder. It is reasonable to consider the standard for recognizing the again deemed gift as in the attitude of the Supreme Court precedent for the proper operation of the title trust deemed gift, excluding the unconstitutional elements of the title trust deemed gift. The conclusions of the study can be summarized as follows: First, despite the form of tax, gift tax under the title trust gift agenda is a de facto administrative punishment to regulate title trust activities, and discussions on the constitutionality of the system continue. Secondly, the revision of the Inheritance Tax and Gift Tax Act on December 31, 2018 to change the taxpayer for gift tax from the existing title trustee to the actual owner is a measure that can improve the validity of the title trust gift agenda system, but there is still a lot of controversy over the criteria for recognizing the gift agenda for new title trusts again. Thirdly, unlike the criminal law, it is rare for the subjective intention of the parties to be presented as a requirement in the administrative law, the purpose of tax avoidance which is a subjective requirement for the application of the title trust deemed gift. On December 31, 2018, due to the revision, the taxpayer of the gift tax in deemed gift was changed to the actual owner. It is essential to examine whether the actual owner's purpose of tax avoidance renew is judgement standard as a new title trust, the provisions of the deemed gift are applied again to recognize gift tax again.