현행 지방세법상 신탁재산 재산세 납세제도의 개선방안

초록

In January 2014, unlike in the past due to the revision of the Local Tax Act, the real estate trust entrusted property tax pay obligor to a trustee from a consignor. In particular, the revised Local Tax Act in 2014 changed the taxpayer obligor to a trustee without the transition provision and caused the following problem. In other words, liquidation problems between trustees and consignors and tax administrative expenses of trustees for real estate trusts came to occur. The amendment of the Local Tax Act in 2014 was intended to improve to satisfy the convenience of tax collection. However, there is doubt as to whether it is reasonable to make a taxpayer responsible for trust property a trustee. Whether local taxpayers of property tax for trust property in terms of local tax Act are to be trustees or consignors is a matter corresponding to legislative policy. However, in view of the general theory of trust and the principle of real taxation, it is said that consignor taxation is a more rational way. Trustee's taxation on trust property gives the trustee a burden of excessive tax payment cooperation costs. Moreover, there is a problem that the consignor uses a trust that aims to avoid the progressive taxation of the comprehensive real estate tax. It is considered reasonable that a plan to return property taxpayers of trust property to consignors. First, it meets the principle of real taxation. There is no inconsistency in taxation on trust between tax acts. It is suitable for achieving the purpose of property taxation. Furthermore, it can also prevent the problem of shrinking the trust business.

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