신탁의 법률관계 및 그 납세의무에 관한 연구

This study set out to explore rational solutions to taxation issues for trusts according to the legal relations and characteristics of trusts, taxpayers of trusts prescribed by each tax law, and the assessment of the current trust taxation system. Overall, the current tax laws provide provisions for the taxpayers of trusts which reflect clearly the characteristics of trusts, the principle of substantial taxation, income and holding tax systems, and other tax law characteristics. The conclusions of the study can be summarized as follows: First, taxation on trusts should be based on their economic owners when considering both the intention of the person concerned trying to separate his or her economic ownership from legal ownership for a trust and the principle of substantial taxation in tax laws. Secondly, legal owners should come before economic ones based on legal relations with a third party involved in transactions when a trustee serves as the person concerned with a legal act. Thirdly, taxation on a trustee, who is the legal owner, can be taxed according to legal provisions for the simple processing of legal relations when the legal relations of a trust have characteristics of a group transaction. Finally, a grantor, a trustee, and a beneficiary share joint responsibilities in external relations with a third party after the setting of a trust as the stakeholders of a trust debt. When a grantor is a taxpayer, he or she should fulfill a payment of tax in kind with a trust property. When a trustee is a taxpayer, a beneficiary should fulfill the secondary duty of tax payment.