부동산담보신탁에서 수탁자에 대한 개발부담금 부과에 대한 연구 -대법원 2018. 1. 11. 선고 2017두61263 판결 및 그 하급심 판결들에 대한 비판적 검토-

As a way to fund-raising using real estate, it is necessary to establish a concept of products that conform to the characteristics of collateral trusts in line with the trend that collateral trusts are in the spotlight. It would be rare for a trustee to have direct involvement in a real estate development project because the trustee plays a role in storing and managing the trust property in a collateral trust that is used as a tool for project implementers and mortgage lenders who need financing. Therefore, it would be difficult to see the trustee as the main agent of the development project or the entity enjoying the development profits that occur in the future at the real estate development site where the collateral trust contract was signed. In other words, a collateral trust is a means by which the project implementer, the consignee, is used as a tool for collateral in the process of obtaining loans for the project necessary to carry out the development project. In the case of development gains arising from the increase in land prices stipulated in the Act on the Recovery of Development Gains in the Real Estate Development Projects where such collateral trusts are carried out, the court shall examine the validity of the basis of the court's judgment by type of trust product, as it recognized the real estate trust company as the subject of payment of development charges in the recent Supreme Court and lower court decisions.