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신탁법상 신탁의 납세의무자

Author
백제흠
Journal Title
조세법연구
Publication Year
2020
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Summary

This paper analyzes the civil-law nature of trusts, taxation theories, foreign legislation, and the current trust tax system to address the uncertainty in determining the taxpayer in trust taxation. The current trust tax system is complex due to differing taxpayers based on tax type, and tax uncertainty is exacerbated by the expanded application of the substance-over-form principle. It proposes improving the system by reflecting the value-based theory into trust taxation theory, consistently determining the beneficiary as the taxpayer for income tax and the trustee for management/disposition tax.

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소유권이전방식에 의한 부동산신탁의 과세상 문제점과 해소방안 Taxation Problems and Solutions related to Real Estate Trust by Ownership Transfer Methods

안성포 · 2020

법학논총

신탁에 있어서의 수탁자과세에 대한 연구-실질과세와의 논의를 중심으로-

황헌순 · 2022

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신탁의 법률관계 및 그 납세의무에 관한 연구

이상신 · 2023

조세와 법

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