목적신탁에 대한 과세

초록

There is no legislation revision on trust taxation even after the overall revision of the Trust Law in 2011. Therefore, it is hard to find any clause regarding purpose trusts which newly was introduced in the Trust Law in 2011. This thesis studies how to tax each concerned person with purpose trust. Basically, taxation on purpose trusts shall be decided on economic substance of each person. Depending on whom trusts benefit belongs to, conclusions for who should be taxed etc. could be different. However, such approach is easy to be criticized. For example, when a big company trusted some amount of money for nursing of the old who live in the region where its factory is located, revenue of interest will occur from that trusted money. Who should be taxed about such revenue of interest. In accordance with current tax laws, the company will be taxed on such interest revenue. But this cannot be justified when the company cannot control on purpose trust. Economic substance approach also, cannot give proper answers on such problem, because the old who gain benefit from purpose trusts cannot be qualified as taxpayers. When it comes to how to be taxed on purpose trusts, this thesis suggests to emphasize who has controlling power on the purpose trust. Based on that point of view, this thesis suggest some cirterior for decision on persons who have controlling power. Thereby this paper focuses on analyzing four taxing problems in i) property transfer to trust from truster, ii) revenues comes from trusted estate, iii) benefit gained by beneficiaries of trust, and iv) turst's winding-up.

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