세법상 신탁과세이론 적용에 관한 연구 - 법인세법 제5조 제1항과 소득세법 제2조의2 제6항을 중심으로 -

A Study on the Application of Trust Taxation Theory - With a focus on Article 5(1) of the Corporate Income Tax Act and Article 2-2(6) of the Individual Income Tax Act -

Some people may wish their wealth to be well maintained and well man aged in the future. However, the relationship between the themselves and the related person is temporary. In order to accomplish this desire, the concept of trust has been used as a necessity because the temporary human relationship should be made permanent. The origin of today s trust system began in the United Kingdom. However, the United States is actively using it because of the four advantages of trust that Professor John H. Langbein points out. First, even if the trustee is bankrupt, the trust has insolvency protection to protect the interests of the beneficiary. Second, under the taxation law, the taxpayer is taxed only on the profits of the beneficiary, and the trustee has a conduit taxation that does not tax the trustee on the grounds that he owns the trust property in a nominal sense. Third, when a trust is established, a trust relationship is established in which a trustee can exercise his or her authority for the benefit of the truster to limit the powers of the trustee, and the Trust Act enforces it(Creation of fiduciary regime). Fourth, the trust has the party s opinion as much as possible respect flexibility in design.