유언대용신탁과 취득세

Abstract

[Purpose]Some people can think about how to deal with the remaining assets after death. They can also give a gift in advance. They can leave a will, either. Some people may wish to manage, dispose of, and distribute the remaining assets in accordance with their opinion. At this time, the method of choice is trusts as will substitutes. A person designated as a beneficiary acquires the right to benefit when the consignor dies, or the beneficiary receives a benefit based on the trust property after the consignor’s death. If trust is made in this way, the beneficiary can acquire the original trust property or profit of the trust property upon the death of the consignor. This article examines the issue whether the beneficiary should pay the acquisition tax at this time. If the beneficiary acquires or acquires the original trust property practically, acquisition tax may be levied. Therefore, this article focuses on the issue whether the beneficiary can impose acquisition tax even if he or she acquires profits only related to the trust property. [Methodology]I analyzed what kind of legal relationship was created when trusts as will substitutes are made. I reviewed how to accept and treat these judicial legal relations in acquisition tax. With regard to acquisition tax taxation, it is stipulated that the “inheritance of trust property” is included in inheritance. Starting from how to read the word inheritance of trust property, I analyzed the requirements for taxing acquisition tax when the beneficiary acquires through the inheritance of trust property. At this time, I tried to interpret the law in accordance with the structure and basic principles of acquisition tax. I reviewed and analyzed the precedents accumulated so far in three dimensions. I widely referred to previous studies, too. [Findings]When the consignor in trusts as will substitutes dies, the beneficiary can receive the original trust property or profit of the trust property. If the beneficiary acquires the original trust property and the trust property is the object of acquisition tax, acquisition tax may be levied. However, even if the beneficiary receives profits that the trust property has changed into money, acquisition tax cannot be levied. In order to tax the acquisition tax, the beneficiary must acquire ownership of the property itself, not the value of a property. In addition, if the beneficiary only has the right to claim money, it cannot be said that the trust property was practically acquired.It seems that the concept of inheritance of trust property was created because of the idea of taxing acquisition tax by using the death of the consignor as an opportunity for taxation, and the inheritance of trust property was also deemed as inheritance. However, this idea does not always mean that acquisition tax can be levied. The inheritance of trust property is only the cause of acquisition. Due to the inheritance of trust property, the object of acquisition tax should be acquired. [Implications]Acquiring the value of a property does not mean paying acquisition tax. The beneficiary’s acquisition of money in the trusts as will substitutes, is not different from the consignor’s distribution of money generated by selling without trust in nature. Nevertheless, if the beneficiary pays the acquisition tax, it works as an reason not to choose trusts as will substitutes. If the consignor dies after trust, the beneficiary can have the right to benefit. Like this, a state which the beneficiary can acquire all or part of the value of the trust property is named the inheritance of the trust property. Since this legal effect is caused by the death of the consignor, it seems that they were trying to treat it as one with inheritance. However, acquisition tax cannot be levied immediately in this state. Furthermore, there must be an act of acquiring the object of acquisition due to the inheritance of trust property. If you think acquisition tax must be levied when the consignor dies, a regulation should be made to regard the inheritance of trust property as acquisition.