상속세 및 증여세법상 유언대용신탁에 대한 과세방안

Will substitute trust is making of a beneficiary who obtains a beneficial right in advance during a grantor's living years in the event of grantor's death, or beneficiary gets the beneficial right after grantor's death. That is, will substitute trust is the system to transfer an inheritee's assets to an heir or beneficiary with out a will as a formal act. However, since current inheritance tax and gift tax has taxation basis which is based on living trust, this condition applies to will substitute trust. Thus, the aim of this study is to improve the current inheritance tax and gift tax law about will substitute trust through reviewing those subjects will be shown below to obtain clear taxation basis of the will substitute trust under existing ones. First, Charging the tax to trust income during lifetimes of a grantor, should not be any problem. However, since current trust taxation is focused on a beneficiary and an inheir, there is an issue that taxation basis involved with a grantor could not relatively be appeared clearly. For this reason, controlled standard on trust should be fixed. Second, the will substitute trust could be represented various figures regarding to after－death of a grantor. Thus, these figures depends on the grantor's intention divided subject such as a beneficiary who receives both trust principal and income beneficial, one only receives income beneficial, one only receives principal beneficial, and the in case of a grantor did not specify the beneficiary in such circumstance. The current inheritance tax and gift tax law should provided clear standard to beneficiary when they are charged inheritance tax. Third, The treatment method of figure interest which exists on will substitute trust and beneficiary successive trust introduced on revising trust law should be provided. Since future interest appears to be utterly opposed to concept of current judicial ownership, this should be cleared away on jurisdiction to improve legal stability. In case of hardship by establishing of doing it, the taxation authority should arrange taxation basis of the future interest in allowable range without harming jurisdiction system by considering tax policy. It is expected that this study about will substitute trust taxation on inheritance tax and gift tax law would improve to contribute raising legal stability.