공익신탁 세제의 현황 및 그 개선방안

This paper focuses on the tax problems of a grantor, a trustee and a beneficiary regarding with charitable trust. Even though Trust Act was completely revised in 2011, any provisions of charitable trust are not revised at all. It is not too much to say that Korea’s Tax Law regarding charitable trust was not revised either. Under this situation, it is not difficult to find several problems of charitable trust in Tax Law. At first, when a grantor trusts his/her property on charitable trust, he or she could get only tax benefits of Designated Contribution(jijung gibuguem) under the current tax law. However, comparing with tax benfits of public juridicial person(gong-ik bubin) , the grantor of charitable trust should have the same benefits of legal contribution(bubjung gibugeum) in some cases. Secondly, a trustee shall be considered as an independent taxpayer in some cases so that they should pay gift tax and corporate tax. However, when the objective of charitable trust is considered, it is necessary to avoid taxation on the trusted property (gift tax) and revenue from the property (corporate tax). Thirdly, revenue from the trusted property has not currently been taxed. However, considering the present situation that the revenue tax is imposed on the public judicial person, this benefits should be restricted as much benefits as the public judiciary person could have. At last, a beneficiary is taxed as gift taxed or corporate tax when he or she receives money from charitable trust. In some cases, the taxation is exempted. However, the scope of tax exemption needs to be widen.