신탁세제상 수탁자과세의 도입방안에 관한 연구

Current trust taxation system has been based on the conduit theory, but introduction of organizational law angle and new trust form through the revised trust law will be forced to change current trust taxation system. That is, the revised trust law adopted various provisions similar to corporate law, and new trust form is related to method of new property transfer except for current property transfer. As this circumstance change enhances the role of trustee in trust, it was required to carefully review for adopting assignment of entity for trustee. The reason to assign taxpayer for trustee is the view of trust property independence and anti-tax avoidance. For these, the following needs to be considered for Korea trust taxation. First, principle of substantial taxation is application scope for Korea trust taxation. Although this principle has supported the conduit theory, actually interpretation of this principle for judgment of trust income taxpayer has triggered unnecessary expense as conflict between taxpayer and tax the authorities. Second, can trust property independence and anti-tax avoidance be reasoned to assign taxpayer for trustee? Organizational law angle adopted from the revised trust law and the decision of Supreme court for trust taxation recognized trust property independence for tax law, which can be based on assigning taxpayer for trustee. Also, for anti-tax avoidance in existing trust taxation, assigning taxpayer for trustee can be proper alternative. Third, on the premise that trustee is assigned to entity of taxpayer, current trust form needs to independently classify trust for taxation. This classifying criterion is basically structure of possession of trust law, so Korea trust taxation classifies Hybrid taxation trust, Single taxation trust, and Grantor relative trust. Thus, assigning taxpayer for trustee can contribute to improving legal stability of trust taxation and minimizing of tax avoidance. Through this suggestion, Korea taxation of trust hopes to contribute to vitalizations Korea trust system.