취득의 개념과 부동산명의신탁

The concept of acquisition can be changed depending on how to graspthe nature of acquisition tax and an object of taxation can be changedaccording to the concept of acquisition. when you see nature of acquisition as tax on transaction admittingtaxable capacity on the fact itself of relocation of goods, regardless ofwhether you acquire full ownership of perfect information withunderstanding from the point of view of Theory of legal form about theconcept of acquisition, all cases of acquisition by form of transfer ofownership will be able to be included. However, on the view of Theory of substance(theory of property tax),the nature of acquisition tax is seen as acquisition of ownershipaccompanying economic disposal which property is able to be used⦁made profit in real, only the case of transferring the real estate tosubstantially use⦁profit⦁authority to dispose is seen as the acquisition. On the other hand, when grasping the concept of acquisition,regulation on the local tax law uses the concept, 'all of acquisition','actual acquisition' regardless type of acquisition, it decides differentlywith civil acquisition and analysis method attaching independent meaningon tax law is needed in the range of not deviating from the standard ofteleological analysis method from the standpoint of securing principle ofno taxation without law and legal stability rather analysing equally civilacquisitionMeanwhile when legal form acted by the party is different with thesubstance, it is judged as legal substance hiding in appearance of legalform than grasping the view of economic substance which is amorphousconcept about the substance, the principle of substantial taxation will beapplied on limited case of concrete and individual regulation. Imposing an acquisition tax on real estate trust focuses on itsapplication of the actual taxation principle or external use by trustee,returns, legal characteristics of authority to dispose, or trustee andacqusition by trustee should be decided based on transfer of goods withtaxable capacity on the fundamental idea of acqusition tax and theconcept of acquisition, that is, whether actual action of acqusition istaken, rather than validity or invalidity of the transfer of a title after theregistration of transfer. At the end, purposive interpretation is necessary consideringindependent meaning and legislative intent on tax law in the range ofnot deviating from the standard of teleological analysis method, on theview of securing principle of no taxation without law and legal stabilitywhen judging whether tax-free is applied or not in the reason of natureof acquisition, concept of acquisition, application of the principle ofsubstantial taxation, formal acquisition.