거주자가 외국법인에 외국법인 주식을 명의신탁한 경우 거주자의 증여세 납세의무
Gift Tax Obligations of Residents where Residents transfer shares in foreign corporations under nominal trust to foreign corporation
홍영표(법무법인(유한) 태평양)
7권 1호, 69~95쪽
초록
상속세 및 증여세법 제4조 제1항 단서에 의하면, 거주자가 외국법인에게 외국법인이 발행한 주식을 명의신탁한 경우 실제소유자인 거주자가 증여세 납세의무를 부담할 수 있는 것처럼 해석된다. 그러나 위 규정은 명의신탁 증여의제규정인 상증법 제45조의2 제1항의 적용을 전제로 하는데, 명의신탁 증여의제규정에서의 등기ㆍ등록ㆍ명의개서는 국내법에 근거한 등기ㆍ등록ㆍ명의개서만을 의미하고, 부동산 실권리자명의 등기에 관한 법률상 국외소재 부동산은 적용대상이 아니라는 점 등에 비추어 보면, 외국법인이 외국에서 발행한 주식은 명의신탁 증여의제규정에 따른 증여세 과세대상재산에 해당되지 않고, 명의신탁 증여의제규정의 적용을 전제로 하는 상증법 제4조 제1항 단서 규정 역시 적용된다고 볼 수 없는바, 단서 규정에 따라 거주자에게 명의신탁 증여세를 과세할 수는 없다고 생각한다. 그리고 명의신탁 증여의제규정에 따라 증여세를 부과하면서 일반무신고가산세가 아닌 부당무신고가산세를 부과할 수 있는지와 관련하여, 명의신탁 증여의제규정은 조세회피를 방지하기 위한 규정으로 명의신탁행위 그 자체를 조세범처벌법상 사기 기타 부정한 행위로 볼 수는 없고, 명의신탁 증여의제규정에 따른 증여세의 본질이 조세가 아닌 제재라는 점 등에 비추어 보면, 명의신탁 증여세 과세가 가능하다고 보더라도 일반무신고가산세가 아닌 부당무신고가산세를 부과할 수는 없다고 생각한다.
Abstract
According to Article 4(1) of the Inheritance and Gift Tax Act, nominal trust of stocks issued by a foreign corporation by a resident to a foreign corporation creates the legal fiction as donation of title trust property and may be interpreted such that the real owner is liable for gift tax. However, the above law is based on the presumed application of Article 45-2 of the Inheritance and Gift Tax Act, which provides regulation on the legal fiction as donation of title trust property. However, the provision on legal fiction as donation of title trust property apply only to stocks issued by a domestic corporation. Furthermore, real estate located outside of Korea are not subject to the regulation in accordance with the Act on the Registration of Real Estate under Actual Titleholder’s Name. As such, stocks issued by a foreign corporation are not subject to gift tax under the law on legal fiction as donation of title trust property. In addition, Article 4(1) of the Inheritance and Gift Tax Act, which serves as the basis for application of the legal fiction on donation of title trust property, is also not applicable. Therefore, gift tax should not apply to residents under the legal fiction as donation of title trust property provision. In addition, with respect to the question of whether the willful penalty tax for non-filing applies as opposed to the general penalty tax for non-filing in relation to gift taxes on legal fiction as donation of title trust property, the purpose of the legal fiction as donation of title trust property law is to prevent tax avoidance and as such, cannot be regarded as fraud or other unlawful activity under the Punishment of Tax Evaders Act. Given that the nature of the gift tax for the legal fiction as donation of title trust property law is a form of penalty as opposed to a tax, the gift tax associated with the legal fiction as donation of title trust property should not involve the imposition of willful penalty tax for non-filing as opposed to the general penalty tax for non-filing.
- 발행기관:
- 서울시립대학교 법학연구소
- 분류:
- 조세/세법