부동산 민사신탁의 과세에 대한 연구 - 유언대용신탁을 중심으로

Abstract

Korea is rapidly aging. Trust, especially Personal Trust(Family Trust), is a system that may be used to prepare for an aging society. However, Personal Trust is yet to be fully utilized, even though 10 years have passed since the Trust Act was completely revised in 2011. Among various trusts under the Trust Act, Personal Trust is one that is operated by a trustee, and not by a trust business entity under the Act on Capital Markets and Financial Investment Services. Japan, having revised the trust law before Korea, is responding to the aging society by actively using Personal Trust. However, in Korea, Personal Trust is rarely used and the reasons that can be accounted for are that Personal Trust is a new system that users are not familiar with, and that there is a large uncertainty about how Personal Trust will be taxed. Real estate is a very important asset in Korea. Therefore, after the revision of the Trust Act, use of Real Estate Trust has increased widely, along with accumulation of relevant studies. The trust deposits of Real Estate Trust exceed 300 trillion Korean Won, accounting for one-third of the total trust deposits. Recently, a number of management trusts have been newly established to avoid the Comprehensive Real Estate Tax, and due to the amendment of the Local Tax Act and the Comprehensive Real Estate Tax Act, the taxpayer of Real Estate Trust subject to Comprehensive Real Estate Tax has been changed from the trustee to the grantor. Therefore, in this study, the taxation system for Real Estate Trust, which is more predictable, was applied to Personal Trust for a step-by-step analysis on how Personal Trust would be taxed, from establishment to termination of a simple model of Trust as Will Substitutes. The conclusion of this study are as follows: 1. The court should be more involved in supervising. 2. Under the current tax system, no significant changes are expected between before and after the establishment of a simple model of trust as will substitutes. 3. This suggests that the recent revision in the taxation system may be highly appraised, as it resolved uncertainty and increased equity in tax. 4. However, the systemacity and rationality of the whole taxation system should be improved, and 5. additional measures should be considered to promote use of Personal Trust as a means to cope with the aging society.