開發信託 관련 租稅債權을 원인채권으로 하는 信託財産에 대한 押留

Abstract According to the Trust Law, if creditors of beneficiary or trusters seized properties in trust, it would be illegal. Corporate tax, individual income tax, property tax, or acquisition tax is levied on beneficiaries or trusters for "Development Trust". As a result, tax authorities are not entitled to seize properties in trust. However, if there is a party who makes a contract with a trustee, he or she can have a credit to the latter following their contract. The former is entitled to seize the properties in trust directly. ''The Prerogative Right of Tax Authorities" can hardly survive in Development Trust. This thesis focused on whether tax liabilities could be imposed on trustees instead of beneficiaries or trusters for Development Trust. Corporate tax, individual income tax, or acquisition tax makes it impossible to impose tax liabilities on trustees, but "value added tax" does so. This thesis concludes that the possibility of levying on trustees should be open to "the Trust for Guarantee".