신탁세제의 문제점과 개선방안에 관한 연구-신탁재산에 대한 체납처분 측면을 중심으로-

Trust Act Article 22 defines that: No compulsory execution, public auction or procedure for collection of tax delinquency may be made to any trust property. Provided that this shall not apply in case where it is based on any right arising from a cause already existing prior to the execution of trust, or in the course of management of the trust affaires. However, Supreme Court says that tax authorities can not dispose or seize the trust property based on the truster's tax liability because the truster's tax claims is not "already existing right prior to the execution of trust" or a right "occurred in the course of management of the trust affaires."Thus legislative devices to prevent tax avoidance using trust is needed. I suggest two methods for legal enactment. First, Trust Act article 22 may be revised in the direction where the procedure for collection of tax delinquency imposed on trust property itself can be possible. Second, Framework Act on National Tax 41-2 should be newly enacted, where the trustee shall be to the secondary liability in the case when the truster's property is not sufficient to appropriate taxes imposed upon the trust property.