피상속인의 명의신탁재산에 대한 상속세 과세상 쟁점

[Purpose]Although title trust is controversial in both civil and commercial law, it also causes various problems in tax law. Among them, this article focused on issues related to title trust property during inheritance tax taxation. Regarding the inheritance tax on title trust property, it can be divided into two main cases. First, if the decedent is a title trustee, whether the property can be taxed as inherited property. Second, conversely, if the decedent has entrusted the property in the name of another person as a title trustee, the property is subject to inheritance tax dealing with legal issues. This article deals with the second of these cases. In addition, since the legal principles of title trust differ depending on the type of asset, the discussion was limited to real estate and stocks. [Methodology]This article divides the issues related to the inheritance tax on the property entrusted by the decedent into five categories as follows. The first is whether the property is an inherited property subject to inheritance tax. Second, if it is acknowledged that the property is inherited property, the timing of the establishment of the duty to pay inheritance tax becomes a problem. Third, the determination of the taxpayer is problematic. This is mainly an issue when there is a bequest, etc. for the property. Fourth, it is a discussion related to the imposition of penalty tax if the taxpayer fails to report the title trust property as included in the inheritance property. Lastly, in relation to the imposition of inheritance tax on title trust property, it is a review of special cases for the period of exclusion of the imposition. Lastly, the existence of special regulations related to the period for imposition of inheritance tax on title trust property was reviewed. [Findings]Among the five issues, the first, second, and fifth issues are clear to some extent in terms of legal provisions. However, the third and fourth issues are legally controversial. In particular, there is a problem in the case where the bequest was made by the decedent, but the condition of the bequest has not yet been fulfilled at the time of commencement of the inheritance, so that the beneficiary has not acquired the property. [Implications]Since there are still many cases in which assets are in a title trust, there are inevitably many cases in which such assets are inherited. This article summarizes the issues related to inheritance tax that can be controversial in this situation. It is hoped that this article will be helpful in clarifying tax law issues in similar taxation cases in the future.