명의신탁을 통해 취득한 부동산에 대한 취득세의 부과 - 대상판결 : 대법원 2018. 3. 22. 선고 2014두43110 전원합의체 판결 -

Abstract

In this judgment, the problem of who should pay acquisition tax of a real property which was acquired via title trust agreement among 3 people and the problem of who is in charge of the payment were argued. All of the opinions agreed when a real property was acquired through title trust agreement among 3 people, the title truster, who tried to purchase real property through title trust agreement, should pay the tax. However, opinions about the problem of whether title trustee, who cannot obtain the ownership because of invalidity of the agreement and the registration of ownership transfer based on that, bears the obligation of paying tax and when is the time of title truster bearing the responsibility were different. Majority opinion judges that the duty of paying tax is validated when the title truster actually acquired the real property by paying remainder to seller. On the other hand, dissenting opinion judges that the obligations are established separately in the case of transfer registration is finished to the title trustee and the registration is completed from title trustee to truster. Therefore in this paper, after examining theories about legal relations of real property title agreement and duty of paying acquisition tax, theories and judgments about the validating time of responsibility of paying acquisition tax in title agreement. Furthermore, opinions about what would be the rational solution in the case of trust agreement among 3 people such as the problem appeared in this judgment were also arranged. Considering that acquisition tax is charged to legal effect of acquiring real property, the dissenting opinion that judges a tax obligation of acquisition is validated when the effect of changing real rights occurred by finishing the registration seems more rational.