세법상 신탁과세이론 적용에 관한 연구 - 법인세법 제5조 제1항과 소득세법 제2조의2 제6항을 중심으로 - (A Study on the Application of Trust Taxation Theory - With a focus on Article 5(1) of the Corporate Income Tax Act and Article 2 - 2(6) of the Individual Income Tax Act -)

서지정보

· 발행기관 : 중앙대학교 법학연구원
· 수록지 정보 : 法學論文集 / 40권 / 3호 / 325 ~ 364페이지
· 저자명 : 예상국

초록

Some people may wish their wealth to be well maintained and well man aged in the future. However, the relationship between the themselves and the related person is temporary. In order to accomplish this desire, the concept of "trust" has been used as a necessity because the temporary human relationship should be made permanent.
The origin of today's trust system began in the United Kingdom. However, the United States is actively using it because of the four advantages of trust that Professor John H. Langbein points out.
First, even if the trustee is bankrupt, the trust has insolvency protection to protect the interests of the beneficiary. Second, under the taxation law, the taxpayer is taxed only on the profits of the beneficiary, and the trustee has a conduit taxation that does not tax the trustee on the grounds that he owns the trust property in a nominal sense. Third, when a trust is established, a trust relationship is established in which a trustee can exercise his or her authority for the benefit of the truster to limit the powers of the trustee, and the Trust Act enforces it(Creation of fiduciary regime). Fourth, the trust has the party's opinion as much as possible respect flexibility in design.
It was strongly criticized as a backward law that did not fit the economic reality. In order to facilitate the activation of the trust by improving the trust system in accordance with the international level, the Trust Act was amended drastically in 2011, and it is questionable whether the taxation theory and the taxation method applicable to the trust income Therefore, it is natural that the need to revise and supplement the trust related taxation system is necessary.
In this regard, after I know a theory about the basic concepts of the trust and the basic structure of the trust first, then focusing on the Article 5(1) of the Corporation Tax Act and Article 2-2(6) of the Individual Income Tax Act which defined the attribution of trust income, I I would like to discuss about how the current taxation theory of trust income applies to the obtainer and taxpayers, taxable object scope, taxable income division, taxable income attribution period etc. of trust income in Korea tax law.

영어초록

Some people may wish their wealth to be well maintained and well man aged in the future. However, the relationship between the themselves and the related person is temporary. In order to accomplish this desire, the concept of "trust" has been used as a necessity because the temporary human relationship should be made permanent.
The origin of today's trust system began in the United Kingdom. However, the United States is actively using it because of the four advantages of trust that Professor John H. Langbein points out.
First, even if the trustee is bankrupt, the trust has insolvency protection to protect the interests of the beneficiary. Second, under the taxation law, the taxpayer is taxed only on the profits of the beneficiary, and the trustee has a conduit taxation that does not tax the trustee on the grounds that he owns the trust property in a nominal sense. Third, when a trust is established, a trust relationship is established in which a trustee can exercise his or her authority for the benefit of the truster to limit the powers of the trustee, and the Trust Act enforces it(Creation of fiduciary regime). Fourth, the trust has the party's opinion as much as possible respect flexibility in design.
It was strongly criticized as a backward law that did not fit the economic reality. In order to facilitate the activation of the trust by improving the trust system in accordance with the international level, the Trust Act was amended drastically in 2011, and it is questionable whether the taxation theory and the taxation method applicable to the trust income Therefore, it is natural that the need to revise and supplement the trust related taxation system is necessary.
In this regard, after I know a theory about the basic concepts of the trust and the basic structure of the trust first, then focusing on the Article 5(1) of the Corporation Tax Act and Article 2-2(6) of the Individual Income Tax Act which defined the attribution of trust income, I I would like to discuss about how the current taxation theory of trust income applies to the obtainer and taxpayers, taxable object scope, taxable income division, taxable income attribution period etc. of trust income in Korea tax law.

참고자료

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