신탁세제 개정 관련 신탁과세이론의 재검토

초록

Generally, trust taxation of Korea is based on the Conduit theory. However, that taxation has many problems. As a result (1) the Province Tax Act revised taxpayer to trust from truster, (2) the Supreme Court held that a taxpayer is trust as cases of Acquisition Tax and Value Added Tax show. Nevertheless, taxpayer problems remain in the Income Tax and the Corporate Tax. The complete revision of Turst Act leads government to re-consider taxpayer problem. The most important factor to solve taxpayer problem shall be which taxation system is good in the view of weighing interests of relevant people. A single taxation theory itself cannot solve all problems of trust taxation. Taxation theory is no mere than a mere mean for understanding trust taxation. If trust taxation system following certain trust taxation theory cannot provide appropriate interest balancing, that theory has to be abandoned. With the above mentioned background, trust taxation system following trust entity theory is a system that can solve most of trust taxation problems. However, rapid movement to taxation system following trust entity theory can occur unanticipated problems, so that temporary, the usage of Japanese trust taxation system is desirable. If trust shall be taxpayer, for the time being, Compulsory Execution for tax obligation shall be restrained to trusted property.

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