3자간 등기명의신탁 관계에서 명의수탁자가 재산세를 납부한 경우 부당이득반환관계 - 대법원 2020. 9. 3. 선고 2018다283773 판결을 계기로

The Return of Unjust Enrichment in Registration Title Trust Involving a Third Party when Property Tax payed by title trustee : Based on Supreme Court Decision 2018Da283773 Decided September 3, 2020

In the case of a tripartite registered trust, if the trustor concluded a purchase and sale contract and paid all of the purchase price, the trustor was liable to pay property taxes as the beneficial owner of the real estate even before the transfer of ownership was registered, and if the tax authorities imposed property taxes on the trustee, who became the registered owner of the real estate under the tripartite registered trust, and the trustee paid the property taxes, the trustee did not have a claim for unjust enrichment against the trustor or its heirs. However, under the terms of the trust agreement as a delegation, the trustee is reimbursed for the expenses of the trust property, including the payment of property taxes. In addition, it is a basic principle of contract law that liquidation due to a defect in the contractual relationship should be made between the contracting parties. Therefore, it is questionable whether it is reasonable to deny the trustee's unjust enrichment claim against the trustor in a situation where the trustee has no way to recover the property tax from the tax administration. If a trustee's unjust enrichment claim against a trustor for the value of property taxes is excluded, as in the case at issue, there is no way for the trustee to recover the property taxes, which is not in accordance with equity, and it is not in accordance with the purpose of the Act On The Registration Of Real Estate Under Actual Titleholder’s Name, which is to facilitate the recovery of the trustee's property. In this article, we will examine the legal relationship between civil and tax laws on nominee trusts and examine the validity of the judgment.