신탁된 재산에 대한 재산세 분리과세와 지방세특례제한법상 감면 배제의 문제점과 개선방안：대법원 2019.10.31.선고, 2016두50754 판결에 대한 비판적인 검토

The Supreme Court views that because the property tax taxpayer for entrusted properties was switched from the truster to the trustee in 2013, judgments on the question on whether it corresponds to separated taxation that is subject to taxation and whether it applies for reduction of local taxes pursuant to the Restriction of Special Local Taxation Act should be based on the trustee. When judging who the taxpayer is, it can be said that it is more advisable to set the truster as the taxpayer for tax items that apply progressive tax rates such as income tax, corporate tax, and comprehensive real estate tax, and the trustee as the taxpayer for tax items that apply proportional tax rates such as value added tax, acquisition tax, and property tax. Then, for judgments on who to tax and the application of reductions according to the Special Local Taxation Act, taxation of property taxes aside from the tax payment obligor, the question on whom to base judgment between the truster and trustee to be feasible may become an issue. Excluding judgments on taxpayers for property taxes and value added taxes, it would be more feasible to make judgments based on the truster according to the basic principle of tax laws that is actual taxation. However, current Supreme Court rulings, etc. bases judgments on taxation for property taxes and application of reductions on the trustee, and it appears that it excessively emphasizes judicial effects in applying tax laws, thereby making erroneous judgments. Therefore, judgments for taxation on property taxes and judgments for subjects of reductions according to the Special Local Taxation Act should be based on the truster in accordance to the rules of actual taxation.