생전신탁과세에 관한 연구―상속세및증여세법을 중심으로―

As economic scale is expanding more and more due to increasing value of assets, accordingly people are more and more concern about inheritance in the instance of our nation as well as other nations'. Thus, trust is being spotlighted these days as a alternative way of existing inheritance method. To reflect above mentioned, the trust act amendment has been tabled in national assembly in 2009. The revised trust act will take effect on July 26, 2012. Corresponding to amendment of trust tax system should be changed. Modifying regulation involved with current trust system on inheritance and gift tax law has to be done. Through changing those tax law concerned trust are has to be fixed clearly and minimize friction between tax payers and tax authority while the trust system is established gradually. In this sense, those will be mentioned below are full of suggestions. First, the perpetuity of period trust has to be set its limit. if there are no restrictions, economical efficiency would decline by leaving a long term restraint of trust property. It is somewhat like giving a tacit permission of tax avoidance attempts by using trust system. Thus the equality of tax burden principle need to be realized while the restrictions on the perpetuity of period trust would increase efficiency for its resources economically, and prevent from tax avoidance attempts. Second, inheritance method through living trust should be modified. since Korea is entering an aging society in doing, more people would set up trust in their lifetime for inheritance means and it is based on living trust of for the purpose of succession which introduced on revised trust law and living trusts of successive interest. Since the grantor could wield strong influence over their living trust, their influence has to be limits on the living trust. Thus, the guidelines of grantors control criteria should be set up and need to make rules on future interests which is existing only on Anglo-American Law. Third, the one receive the trust corpus on inheritance tax law has to be recognized as a corpus beneficiary and others should be charged inheritance tax depends on their trust intents. It need to make a legal reserve of inheritance possible in the event of inheritance through will trust. By including negative property to trust property on revised trust law regarding reserve of inheritance system. Forth, To retain legislative intent on inheritance and gift tax law Article 13, section 1, it is necessary to be changed, income tax values amount which trustee gives to beneficiary during the perpetuity of period trust for this current gift tax method which is based on per donating deeds should be switched to tax year method. Certain amount of tax should be exempted on current gift tax measure by tax year. For all these measures, the taxation system should support trust to be alternative way to inheritance. Through this, revising trust law will be expected to contribute to establish trust system.