지방세법상 신탁재산에 대한 재산세 납세의무자의 변경으로 인한 문제점에 대한 고찰

This article has focused on a revise purpose of the local tax act Article 107 (1) 3 that changes taxpayers of property tax on trust properties from trustors to trustees and problems that would occur by the amendment and suggestions. Tax laws has based on the trust conduit theory with respect to the trust taxation. However, sometimes a decision of taxable period and characterization of income has been adopted by the trust entity theory. The original taxpayers of property tax are still de facto owners of properties. By contrast, the change of taxpayers of property tax on trust properties from trustors to trustees do not coincide with the present tax laws based on the trust conduit theory. Moreover, there is another problem not to harmonize with the tax exemption rule of the acquisition tax because under the current local tax law, transfer of properties due to a trust contract or termination of trust is not treated as taxable acquisition. Besides, taxpayers of property tax of trust properties also must pay real estate holding tax. However, there is no rules to calculate tax base of the real estate holding tax separately with respect to trust properties holding by trustees. That is why trustees can overpay the real estate holding tax unreasonably. Also, when trust properties come under the Article 142, the owners of the properties shall be taxpayers of local resources facilities tax. But, a tax law interpretation issue is likely to occur because there are no definite rules who is the owner of the property between an actual owner or a holder of a title deed. Therefore, these problems of real estate holding tax and local resources facilities tax should be supplement. Lastly, when trust income or trust properties are distributed to beneficiaries due to termination of trust, if property taxes on the trust properties is unpaid, the taxing authority could take advantage of the “secondary tax payment obligation” to make tax imposition on the trust property more guaranteed.