영미법상 신탁과 그 변형으로서 퍼블릭 트러스트 독트린과 내셔널 트러스트

김영희 ( Young Hee Kim ) 법과사회이론학회 2016 법과 사회 Vol.0 No.51

영미법에 기원을 두는 신탁(트러스트)은 위탁자가 자신의 자산을 수익자를 위하여 수탁자에게 신탁하면, 수탁자가 해당 자산의 법적 소유자로서 사실상 소유자인 수익 자의 이익을 위하여 해당 자산을 적절하게 관리하는 것을 내용으로 하는 재산법상 제도이다. 이와 같은 신탁 제도는 오늘날 재산법 안팎에서 다양하게 변형되어 활용되 고 있는데, 공공적 뉘앙스를 강하게 가지고 있는 퍼블릭 트러스트 독트린상 퍼블릭 트러스트나 내셔널 트러스트 운동상 내셔널 트러스트도 신탁의 변형의 한 예들이다. 이중에 퍼블릭 트러스트 독트린은 해당 자산의 소유자가 국가든 공공이든 개인이든 그리고 그 소유자가 해당 자산을 실제로 신탁하였든 아니하였든을 불문하고 해당 자산이 공공의 이익을 위해 국가나 지방자치단체에게 신탁되어 있다고 구성하는 법 리이다. 그런데 법사적으로 보면 퍼블릭 트러스트 독트린의 고전적인 적용 대상은 물이나 해안 등으로, 국가나 지방자치단체가 해당 자산의 소유자인 것이 일반적이었 다. 그러므로 관련 논의의 중점이 국가나 지방자치단체에 의한 자산관리 행정에 놓였 다. 하지만 퍼블릭 트러스트 독트린의 적용 대상이 점차 자연환경 일반으로 확대되면 서 해당 자산의 소유자가 개인인 경우들이 늘어나게 되었다. 그리하여 오늘날 관련 논의의 중점은 해당 자산을 이용할 공공의 권리성 인정과 해당 자산의 공공 이용이 초래하는 소유자 권리 제한에 대한 합리화 등으로 옮겨져 있다. 그런 한편 내셔널 트러스트는 시민이 주도하는 일종의 사회운동으로, 공공에게 가치 있는 자연자산이 나 문화자산을 보존하고 해당 자산을 공공의 이용에 공여하는 것을 내용으로 한다. 이 트러스트의 실질이 시민운동임에도 불구하고 트러스트라는 명칭을 가지는 것은 이 운동에 관여하는 자들이 트러스트 법리를 이용하여 해당 자산을 소유하고 운영하 는 구성을 취하고 있기 때문이다. 그런즉 퍼블릭 트러스트 독트린상 퍼블릭 트러스트 와 내셔널 트러스트 운동상 내셔널 트러스트는 모두 재산법상 신탁 제도를 이용하고 있고, 공공의 이익 내지 이용을 위한 것이며, 해당 자산이 자연이나 환경과 밀접하게 관련되어 있다는 점 등에서 공통적이다. 하지만 두 트러스트의 존재 맥락 및 두 트러 스트가 신탁 제도를 이용하는 구체적인 모습은 확연히 다르다. Both the public trust and the national trust are trusts designed by using of the trust system under the common law. The two trusts are common in their public shade of meaning and in their relationship with the public`s basic rights about nature and environment. But the two trusts are different from each other, and we need different approaches to them. Fundamentally the public trust is just a trust for the interest of the public as its beneficiary in the trust system. Thus there can be a public trust when someone actually trusts something for the public. Accordingly it is ‘the public trust doctrine’, not ‘the public trust’ itself, which does play its role in making it possible for the public to access and use the meaningful assets such as water, seashore, environment regardless of their legal owners actually have trusted them for the benefit of the public. Under the public trust on the basis of the public trust doctrine, the trustee is the nation or the state. But it is little bit convoluted to say who are the trusters. In comparison, the national trust is the organization which is resulted from of a social movement led by citizens for keeping meaningful social assets, especially environmental assets and historic assets. It has the name of ‘national’ trust because the civic movement is spread over the national movement in its hue and its influence. However, it is the national ‘trust’ because the civic movement uses the trust system for operating. Under the national trust, the trustee is the national trust and the trusters are the participating citizens.

신탁재산 처분에 따른 부가가치세 납세의무자

김희철 사법발전재단 2018 사법 Vol.1 No.44

Article 1(1)1 of the former Value-Added Tax Act (amended by Act No. 9915, Jan. 1, 2010) identifies transaction, namely, the “supply of goods or services” as the object of value-added taxation. Article 2(1)1 of the same Act identifies the entrepreneur, namely, “a person in the business of independently supplying goods or services regardless of its profit purpose” as the person liable to pay value-added tax. Article 6(1) defines supply of goods as “a delivery or transfer of goods based on any contractual or legal grounds.” In previous rulings, the Supreme Court held that, as a matter of principle, a truster (not a trustee) is liable to pay value-added tax due on the management and disposal of trust property but in the event that a beneficiary (not a truster) is designated as the party to whom the benefits from a trust arrangement is to be preferentially attributed, that beneficiary is liable to pay value-added tax due within the scope that the preferred beneficiary right is exercisable. Establishing the requirements for taxation by law that was passed by the National Assembly, which is a representative body of the people, is consistent with the principle of no taxation without law. Yet, unlike other tax-related statutes (i.e., the Income Tax Act, the Corporate Tax Act, the Inheritance Tax and Gift Tax Act, and the Local Tax Act), the Value-Added Tax Act does not include any provision on tax liability arising from trust transactions. Against this backdrop, the reasonableness of the Supreme Court’s established position leaves a lot to be desired in similar cases where the trustee, who administered the trust affairs as a contractual party and the subject to whom the rights and obligations of the trust property accrue, engaged in a transactional act involving the supply of goods. Accordingly, in the subject case, the Supreme Court overruled its earlier decision by holding to the purport that the person liable to pay value-added tax arising from the supply of trust property shall be the trustee or beneficiary under a trust agreement to whom the profit and expense arising from the disposal of the specific trust property ultimately accrue. The former Value-Added Tax Act only taxes the transaction itself, namely, the “supply of goods or services” that generates added value, without deeming the income earned or the added value created from the transaction to be taxable items. As such, Korean value-added tax features the characteristics of a transaction tax, imposed on the external form of transaction instead of the substantive income. In principle, whether a party constitutes a person liable for value-added tax shall likewise be determined based on the transactional act of supplying goods and services, instead of the attribution of the profit or expense arising from the transaction. Meanwhile, under the Trust Act, trust means a relationship in which the truster transfers specific property right to the trustee or performs other disposition to have the trustee manage and dispose of the property in question for the benefit of the trust. Therefore, in cases where the trustee supplies goods while managing and disposing of the trust property transferred by the truster, the trustee himself/herself administers the trust affairs as a contractual party and the subject to whom the rights and obligations of the trust assets accrue. As can be seen, the subject case that deemed the trustee, a transactional party, to be the liable taxpayer is tenable in light of the legal doctrine on value-added taxation or the trust law principle. 구 부가가치세법(2010. 1. 1. 법률 제9915호로 개정되기 전의 것) 제1조 제1항 제1호는 ‘재화 또는 용역의 공급’이라는 거래를 부가가치세 과세대상으로 규정하고 있고, 제2조 제1항 제1호는 ‘영리목적의 유무에 관계없이 사업상 독립적으로 재화 또는 용역을 공급하는 자’인 사업자를 부가가치세 납세의무자로 정하고 있으며, 제6조 제1항은 재화의 공급을 ‘계약상 또는 법률상의 모든 원인에 의하여 재화를 인도 또는 양도하는 것’으로 정하고 있다. 종래 대법원은 신탁재산의 관리·처분 등으로 인한 부가가치세 납세의무자는 원칙적으로 수탁자가 아닌 위탁자이나, 신탁계약에서 위탁자 이외의 수익자가 지정되어 신탁의 수익이 우선적으로 수익자에게 귀속하게 되어 있는 타익신탁의 경우에는, 그 우선수익권이 미치는 범위 내에서는 수익자가 부가가치세 납세의무자라고 판단하였다. 그러나 과세요건 등은 국민의 대표기관인 국회가 제정한 법률로써 규정하여야 하는 것이 조세법률주의의 당연한 요청으로서, 부가가치세법은 소득세법, 법인세법, 상속세 및 증여세법, 지방세법과 달리 신탁에서의 납세의무자에 관하여 아무런 규정을 두고 있지 않다. 신탁재산에 대한 권리와 의무의 귀속주체로서 계약당사자가 되어 재화의 공급이라는 거래행위를 한 수탁자가 있음에도 종래 대법원과 같은 해석이 타당한지 의문이 있었다. 이에 대상판결은 신탁재산의 공급에 따른 부가가치세의 납세의무자는 그 처분 등으로 발생한 이익과 비용이 최종적으로 귀속되는 신탁계약의 위탁자 또는 수익자가 되어야 한다는 취지의 종전 판례를 변경하여, 거래당사자인 수탁자를 부가가치세 납세의무자로 보아야 한다고 판단하였다. 구 부가가치세법은 부가가치 창출을 위한 ‘재화 또는 용역의 공급’이라는 거래 그 자체를 과세대상으로 하고 있을 뿐 그 거래에서 얻은 소득이나 부가가치를 직접적인 과세대상으로 삼고 있지 않다. 부가가치세는 실질적인 소득이 아닌 거래의 외형에 대하여 부과하는 거래세의 형태를 띠고 있으므로, 부가가치세법상 납세의무자에 해당하는지 역시 원칙적으로 그 거래에서 발생한 이익이나 비용의 귀속이 아니라 재화 또는 용역의 공급이라는 거래행위를 기준으로 판단하여야 한다. 그런데 신탁법률관계에서 수탁자가 위탁자로부터 이전받은 신탁재산을 관리·처분하면서 재화를 공급하는 경우에, 수탁자 자신이 신탁재산에 대한 권리와 의무의 귀속주체로서 계약당사자가 되어 신탁업무를 처리하게 된다. 따라서 거래행위자인 수탁자를 부가가치세 납세의무자라고 판단한 대상판결은 부가가치세나 신탁의 법리에 비추어 타당하다.

The Effect of Mutual Trust on Relational Performance in Supplier-Buyer Relationships for Business Services Transactions

노전표 한국마케팅과학회 2009 마케팅과학연구 Vol.19 No.4

Trust has been studied extensively in psychology, economics, and sociology, and its importance has been emphasized not only in marketing, but also in business disciplines in general. Unlike past relationships between suppliers and buyers, which take considerable advantage of private networks and may involve unethical business practices, partnerships between suppliers and buyers are at the core of success for industrial marketing amid intense global competition in the 21st century. A high level of mutual cooperation occurs through an exchange relationship based on trust, which brings long-term benefits, competitive enhancements, and transaction cost reductions, among other benefits, for both buyers and suppliers. In spite of the important role of trust, existing studies in buy-supply situations overlook the role of trust and do not systematically analyze the effect of trust on relational performance. Consequently, an in-depth study that determines the relation of trust to the relational performance between buyers and suppliers of business services is absolutely needed. Business services in this study, which include those supporting the manufacturing industry, are drawing attention as the economic growth engine for the next generation. The Korean government has selected business services as a strategic area for the development of manufacturing sectors. Since the demands for opening business services markets are becoming fiercer, the competitiveness of the business service industry must be promoted now more than ever. The purpose of this study is to investigate the effect of the mutual trust between buyers and suppliers on relational performance. Specifically, this study proposed a theoretical model of trust-relational performance in the transactions of business services and empirically tested the hypotheses delineated from the framework. The study suggests strategic implications based on research findings. Empirical data were collected via multiple methods, including via telephone, mail, and in-person interviews. Sample companies were knowledge-based companies supplying and purchasing business services in Korea. The present study collected data on a dyadic basis. Each pair of sample companies includes a buying company and its corresponding supplying company. Mutual trust was traced for each pair of companies. This study proposes a model of trust-relational performance of buying-supplying for business services. The model consists of trust and its antecedents and consequences. The trust of buyers is classified into trust toward the supplying company and trust toward salespersons. Viewing trust both at the individual level and the organizational level is based on the research of Doney and Cannon (1997). Normally, buyers are the subject of trust, but this study supposes that suppliers are the subjects. Hence, it uniquely focused on the bilateral perspective of perceived risk. In other words, suppliers, like buyers, are the subject of trust since transactions are normally bilateral. From this point of view, suppliers’ trust in buyers is as important as buyers’ trust in suppliers. The suppliers’ trust is influenced by the extent to which it trusts the buying companies and the buyers. This classification of trust using an individual level and an organization level is based on the suggestion of Doney and Cannon (1997). Trust affects the process of supplier selection, which works in a bilateral manner. Suppliers are actively involved in the supplier selection process, working very closely with buyers. In addition, the process is affected by the extent to which each party trusts its partners. The selection process consists of certain steps: recognition, information search, supplier selection, and performance evaluation. As a result of the process, both buyers and suppliers evaluate the performance and take corrective actions on the basis of such outcomes as tangible, intangible, and/or side effects. The measurement... Trust has been studied extensively in psychology, economics, and sociology, and its importance has been emphasized not only in marketing, but also in business disciplines in general. Unlike past relationships between suppliers and buyers, which take considerable advantage of private networks and may involve unethical business practices, partnerships between suppliers and buyers are at the core of success for industrial marketing amid intense global competition in the 21st century. A high level of mutual cooperation occurs through an exchange relationship based on trust, which brings long-term benefits, competitive enhancements, and transaction cost reductions, among other benefits, for both buyers and suppliers. In spite of the important role of trust, existing studies in buy-supply situations overlook the role of trust and do not systematically analyze the effect of trust on relational performance. Consequently, an in-depth study that determines the relation of trust to the relational performance between buyers and suppliers of business services is absolutely needed. Business services in this study, which include those supporting the manufacturing industry, are drawing attention as the economic growth engine for the next generation. The Korean government has selected business services as a strategic area for the development of manufacturing sectors. Since the demands for opening business services markets are becoming fiercer, the competitiveness of the business service industry must be promoted now more than ever. The purpose of this study is to investigate the effect of the mutual trust between buyers and suppliers on relational performance. Specifically, this study proposed a theoretical model of trust-relational performance in the transactions of business services and empirically tested the hypotheses delineated from the framework. The study suggests strategic implications based on research findings. Empirical data were collected via multiple methods, including via telephone, mail, and in-person interviews. Sample companies were knowledge-based companies supplying and purchasing business services in Korea. The present study collected data on a dyadic basis. Each pair of sample companies includes a buying company and its corresponding supplying company. Mutual trust was traced for each pair of companies. This study proposes a model of trust-relational performance of buying-supplying for business services. The model consists of trust and its antecedents and consequences. The trust of buyers is classified into trust toward the supplying company and trust toward salespersons. Viewing trust both at the individual level and the organizational level is based on the research of Doney and Cannon (1997). Normally, buyers are the subject of trust, but this study supposes that suppliers are the subjects. Hence, it uniquely focused on the bilateral perspective of perceived risk. In other words, suppliers, like buyers, are the subject of trust since transactions are normally bilateral. From this point of view, suppliers’ trust in buyers is as important as buyers’ trust in suppliers. The suppliers’ trust is influenced by the extent to which it trusts the buying companies and the buyers. This classification of trust using an individual level and an organization level is based on the suggestion of Doney and Cannon (1997). Trust affects the process of supplier selection, which works in a bilateral manner. Suppliers are actively involved in the supplier selection process, working very closely with buyers. In addition, the process is affected by the extent to which each party trusts its partners. The selection process consists of certain steps: recognition, information search, supplier selection, and performance evaluation. As a result of the process, both buyers and suppliers evaluate the performance and take corrective actions on the basis of such outcomes as tangible, intangible, and/or side effects. The measurement of trus...

상속세 및 증여세법상 수익자연속신탁 과세제도-일본과의 비교법적 검토를 중심으로-

황헌순 한국세무학회 2021 세무학 연구 Vol.38 No.1

In the past, trusts commonly not were used as a means of property management in Korea. However, the demand of trust is increased as a means of rational property management In the face of economic growth and an aging society. So trust law completely revised in 2011. As a result, new trust system are imposed for example Living trust for will substitute and Beneficiary Consecutive Trust. The situation of legislation is similar in Japan. It is a kind of welfare trust or family trust in case of Beneficiary Consecutive Trust. In the case of Japan, the review of the relevant tax system was discussed along with the revision of the trust law. But it is pointed out that the readjustment of the tax system was insufficient in Korea. This paper reviews the case of Japan, which has a similar legal system with Korea for Beneficiary Consecutive Trust. From this point, consider the differences between the two countries and the implications or points that we can get from Japan’s case. From this study, it makes the difference below;first, Inheritance Tax and Gift Tax Act uses the concept about trusts with successive beneficiaries same as trust law’s meaning. It assume change of beneficiaries only by former beneficiaries death. Second, there is the no regulation Term of existence of trust in trust Law. From this situation, taxpayer can try various things for example deferral of tax and so on. So the consideration needs to discuss for tax-avoidance. Third, the difference in timing of gift in trust beneficiary rights is needed to consider. it is different compare with Japan system. Taxpayers can try to avoiding progressive tax rates by setting numerous beneficiaries. For these things, we need to check other countries examples. Japan and US’s example will help for it. and we need to think about concept and case of trusts with successive beneficiaries and timing of gift in trust beneficiary rights by considering Japan’s system. The purpose of legislation in Japan is prevention of tax avoidance and vitalization of newly imposed trusts system. And we need to consider consistency with other tax law and tax respite system. In our case, it is necessary to refer to Japan’s case of similar legislation in addition to its own efforts for the use of the newly introduced trust system and prevention of tax avoidance. 과거 우리나라에서는 상사신탁 이외의 신탁이 재산관리 수단으로써 보편적으로 활용되지는 않았다. 하지만, 최근 고령화시대에 접어드는 등 사회적 수요에 따라 합리적 재산관리의 수단으로써 신탁에 대한 수요가 증가했다. 전면개정된 현행 신탁법은 위와 같은 수요에 부응하기 위하여 유언대용신탁, 수익자연속신탁 등 새로운 신탁유형을 규정하게 되었다. 조세와 관련해서는 수익자연속신탁을 설정한 결과, 위탁자 사망 후의 상황에 대한 논의가 행해지므로 상속세와 증여세가 깊이 관련될 것이다. 하지만 우리의 경우 신탁법 개정시에 세제는 그에 수반하여 충분히 개정되지 않은 측면이 있다고 지적된다. 이에 본고는 상속세 및 증여세법상 수익자연속신탁에 대해 우리나라와 유사한 법개정 경위를 가진 일본과의 비교법적 고찰을 중심으로 논의한다. 이로부터 다음과 같은 사항들을 살펴볼 수 있다. 첫째, 현행 상속세 및 증여세법은 수익자연속신탁의 개념에 대해 신탁법의 개념을 차용하고 있으며, 신탁법에서는 사망으로 인해 수익자가 변경되는 경우만을 상정하고 있다는 문제점이 있다. 둘째, 신탁법상 수익자연속신탁 규정을 보면, 당해 신탁의 존속기간에 관한 규정이 없다. 신탁법상 논의 뿐만 아니라 세법에서도 수익자연속신탁의 존속기간 부재로 인해 납세자는 신탁을 활용함으로써 장기간의 과세이연, 혹은 신탁계약에 따라서는 신탁원본에 대한 과세가 일어나지 않도록 할 수도 있을 것이다. 이러한 신탁으로 인해 발생하는 조세회피를 방지하기 위해서는 존속기간 제한규정이 필요하다. 셋째, 현행 상속세 및 증여세법은 신탁수익권의 과세시기에 대해 수익실현시과세방식을 취하고 있다. 이때, 한 명의 수익자가 수익을 받는 경우에 비해 위탁자가 상속세 및 증여세법상의 누진세율의 적용을 회피하기 위해 다수의 수익자를 설정해 둠에 따른 조세회피도 고려해야 한다. 이러한 문제의식에 대한 검토 결과 첫째, 수익자연속신탁에 있어 사망 이외의 방법으로 수익자가 변경되는 경우를 고려하여 세법을 마련할 필요가 있다. 둘째, 수익자연속신탁의 존속기간과 관련해서는 일본과 미국의 경우 신탁에 대한 존속기간을 법에서 규정해 두고 있으므로 위에서 언급한 문제에 대해 보다 효율적으로 대비할 수 있을 것이며, 우리도 지나친 장기간의 과세이연, 조세부과의 불가능성 등을 고려할 때, 외국과 같은 입법조치가 필요하다. 셋째, 신탁수익권 과세시기의 문제에 있어서

사회신뢰가 환경 및 에너지 문제 인식의 강화에 미치는 영향 분석: COVID-19 이후 변화된 대인・정부・NPO 신뢰를 중심으로

김민정 경인행정학회 2022 한국정책연구 Vol.22 No.3

This study aimed to verify the effects of social trust on the perception of environmental/ energy problems with the mediation of changed trust(government trust, interpersonal trust, NPO trust) since the COVID-19. In the results of analyzing it through the structural equation, since the COVID-19, the social trust had positive(+) effects on government trust and NPO trust while it had negative(-) effects on interpersonal trust. Also, in regard of perceiving that the environmental/energy problems would have negative effects on the current life, since the COVID-19, the government trust(-) and NPO trust(+) had effects on it. In regard of perceiving that the environmental/energy problems would have negative effects on the future life, since the COVID-19, all the interpersonal trust(+), government trust(-), and NPO trust(+) had effects on it. This study could verify the effects of trust level(social trust) each individual had on the perception of environmental/energy problems with the mediation of changed trust since the COVID-19. This study also drew some implications like the trust would have effects on the perception of environmental/energy problems, and the social capital could function to perceive social problems. 본 연구는 사회신뢰가 COVID-19 이후 변화된 신뢰(대인신뢰, 정부신뢰, NPO신뢰)를 매개로 하여 환경 및 에너지 문제에 대한 인식에 어떠한 영향을 미치는지 검증하고자 하였다. 구조방정식을 통해 분석한 결과, 사회신뢰는 COVID-19 이후 정부신뢰와 NPO신뢰에 정(+)적인 영향을 미치고, 대인신뢰에는 부(-)적인 영향을 미치는 것으로 나타났다. 또한 환경 및 에너지 문제가 현재의 삶에 부정적인 영향을 미친다고 인식하는 것에 있어서는 COVID-19 이후 정부신뢰(-)와 NPO신뢰(+)가 영향을 미치는 것으로 나타났고, 환경 및 에너지 문제가 미래의 삶에 부정적인 영향을 미친다고 인식하는 것에 있어서는 COVID-19 이후 대인신뢰(+), 정부신뢰(-), NPO신뢰(+) 모두가 영향을 미치는 것으로 나타났다. 이를 통해 개인이 기존에 가지고 있던 신뢰수준(사회신뢰)이 COVID-19 이후 변화된 신뢰를 매개로 환경 및 에너지 문제에 관한 인식에 어떠한 영향을 주는지 확인할 수 있었고, 신뢰가 환경 및 에너지 문제를 인식하는 데에도 영향을 미친다는 점, 사회문제를 인식하는데 사회자본이 기능할 수 있다는 점 등에 기초하여 COVID-19 이후 우리 사회 전반의 신뢰 회복 필요에 관한 시사점을 도출하였다.

신뢰와 원자력 수용성

왕재선 ( Jaesun Wang ) 한국정책학회 2013 한국정책학회보 Vol.22 No.3

This study analyzed impact of types of trust which ordinary people have in KHNP on acceptance of nuclear energy policy. Through review of existing researches, I classified four types of trust such as cognitive trust on agency, affective trust on agency, cognitive trust on employee, and affective trust on employee. This study analyzed relative influence of these types of trust on acceptance of nuclear energy policy. And acceptances of nuclear energy are classified into three indicators by solidity of policy. Results are as follows. Trust is important factor on acceptance of nuclear energy policy. The public perceived each type of trust, discriminately. This result emphasize that we have to considerate multi-dimensional aspects of trust. The weakest policy is influenced by cognitive trust on agency, while the strongest policy is impacted by affective trust on employee. This result means that we should consider discriminate strategy to improve of trust by contents and impact on the public of policy.

부동산신탁 과세제도의 현재와 미래: 신탁세제의 분석과 개선방안에 관하여

임재혁 한국지방세학회 2019 지방세논집 Vol.6 No.2

The revised Trust Act introduced new systems such as collateral trusts, self-trusts and beneficiary certificates issuance trusts, through which measures to utilize real estate trusts for collateral purposes were diversified. Such a trust structure is a system developed around the Anglo-American law, citing the convenience of bankruptcy remoteness, dual recourse, and controlling interests of mortgage holders. Meanwhile, in connection with the trust tax system, the Supreme Court recently made decisions in various tax categories, including acquisition tax, property tax and value-added tax(2012du22485, 2014du38149, 2015du49694, 2014du13393, 2016da224961). A real estate trust is a kind of property trust that manages and preserves land or buildings by trusting them, and pays them according to the status quo at maturity. Many development trust companies went bankrupt in the wake of the financial crisis in 1997. The real estate investment is classified into development trust, property management trust, disposition trust and collateral trust. Meanwhile, each country's trust tax system can be divided into two: the trust entity theory and the trust conduit theory. The former believes that the trust property can be an independent taxpayer or a taxable unit(United States and Great Britain’s taxation systems), whereas the latter assumes the trust is merely a conduit for distributing income to the beneficiary(Germany’s taxation system). It is assessed that national taxes(income tax, corporate tax, value added tax, inheritance tax and gift tax), and acquisition tax among local taxes of Korea's trust taxation system were taken as trust conduit theory, while property tax, gross real estate Tax, and local public facilities taxes were taken as trust entity theory. However, recent Supreme Court decisions seem to have made a number of cases based on the belief of trust entiy theory. This attitude of precedent is thought to be a desirable tendency to enhance the essential function of trust. Nevertheless, the recent legislation has been based on trust conduit theory, as opposed to the attitude of the Supreme Court’s decisions. In order to realize the legislative purpose of amending the Trust Act in 2011, effective trust taxation system is very important. Trust entity theory has a theoretical advantage in that it increases the predictability of taxpayers and clarifies legal relations compared to trust conduit theory. Consistent trust conduit theor (as clearly seen in the taxation issues of collective investment schemes) will not only burden taxpayers with unnecessary tax compliance costs, but will also result in excessive administrative costs. Therefore, it is desirable to pursue a unified trust taxation system under trust entity theory that can be harmonized with the revised Trust Act. 2011. 7. 25. 개정 신탁법을 통하여 유한책임신탁, 수익증권발행신탁, 신탁사채, 유언대용신탁, 수익자연속신탁 등 다양한 신탁제도가 도입되었다. 이와 같은 신탁구조는 도산절연, 이중청구 및 담보권자들의 이해관계 조절의 편의성을 이유로 영미법계를 중심으로 발전한제도이다. 한편, 최근 신탁세제와 관련하여 대법원은 취득세, 재산세, 부가가치세 등 다양한세목에서의 판결을 선고한 바 있다(대법원 2017. 5. 18. 선고 2012두22485 판결, 대법원2017. 6. 8. 선고 2014두38149 판결, 대법원 2017. 6. 8. 선고 2015두49694 판결, 대법원2017. 6. 15. 선고 2014두13393 판결, 대법원 2017. 8. 29. 선고 2016다224961 판결). 부동산신탁은 위탁자가 수탁자에게 토지, 건물 등 부동산을 수탁하여 개발, 관리, 처분하게 하거나 담보로 제공하는 재산신탁의 일종이다. 우리나라 신탁 실무는 종전에는 개발신탁(토지신탁)이 많이 이루어졌으나 1997년 금융위기를 겪으면서 다수의 개발신탁회사가 도산하였고 현재에는 담보신탁이 대부분이다. 부동산신탁은 그 기능에 따라 개발신탁, 관리신탁, 처분신탁, 담보신탁으로 구분된다. 한편, 각국의 신탁세제는 신탁재산을 독립된 납세의무자또는 과세단위가 될 수 있다고 보는 신탁실체이론과, 신탁은 수익자에게 소득을 분배하여 주는 도관에 불과하다는 신탁도관이론으로 구분하여 볼 수 있다. 미국과 영국은 전자(前者)의예이며 독일은 후자(後者)를 채택하는 대표적인 국가이다. 물론, 각 국가마다 원칙에 대한 예외규정을 다수 두고 있음에 주의를 기울일 필요가 있다. 우리나라 신탁세제 중 국세(소득세, 법인세, 부가가치세, 상속세 및 증여세), 지방세 중 취득세는 신탁도관이론을, 지방세 중 재산세, 종합부동산세, 지역자원시설세 등은 신탁실체이론을 취한 것으로 각각 평가된다. 다만, 최근 대법원 판례는 부가가치세 및 지방세 분야에서신탁실체설에 입각한 판시를 다수 내리고 있는 것으로 보인다. 이러한 판례의 태도는 신탁의본질적인 기능인 도산절연 또는 재산분리를 제고하는 바람직한 경향으로 생각된다. 그럼에도 불구하고 재산세 분야를 제외한 최근 입법(예컨대, 부가가치세법)은 판례의 태도와는 반대로 신탁도관설에 입각한 태도를 보이고 있다. 2011년 신탁법 개정의 입법 취지를 실현하기 위하여서는 그 세제상 뒷받침이 필수적이다. 신탁실체이론은 신탁도관이론에 비하여 납세자의 예측 가능성을 증대시키고 법률관계를 간명하게 한다는 점에서 이론적 우위를 갖는다. 특히 집합투자기구 등의 과세 문제에서 보는 것처럼 신탁도관이론을 일관하는 것은 납세자에게 불필요한 조세순응비용을 부담시킬 뿐만아니라, 행정비용도 과다하게 발생할 것이다. 따라서, 개정 신탁법과 조화를 이룰 수 있는 신탁실체설에 따른 통일적, 일원적인 신탁세제를 지향하되, 현행 지방세법 제9조 제3항의 규정과 같이 구체적 타당성 측면을 고려하여 일부 신탁도관설를 가미하는 것이 바람직하다.

신뢰와 정부경쟁력 -한,중,일 3국의 시민의식 분석-

박희봉 ( Hee-Bong Park ),이희창 ( Hee-Chang Lee ) 한국정책학회 2011 한국정책학회보 Vol.20 No.2

This study examines that people who trust other people trust government, and that government trust has an impact on government competitiveness. Every society might have its own trust building, development, and impact on government competitiveness because it has different culture. Then, this study categorize personal trust as generalized trust and particular trust. For this analysis, more than 2,300 surveys are used for data in Korea, China, and Japan. This research finds that there are some distinctions on the relationships between trust and government competitiveness according to the countries. Overall, Chinese perception on government competitiveness is higher than Korean's and Japanese's, and Japanese perception is lowest among the three countries. Both of generalized and particular trust has a positive impact on government competitiveness in all the three countries. This result is different from Western countries in which generalized trust has a positive impact on the government trust while particular trust influences negatively the government trust. In Korea, personal trust including generalized and particular trust has a positive impact on institution trust, which influences positively government trust. In China, generalized trust has an positive impact on government competitiveness. And, In Japan, there are little relationships among personal trust and institution trust, and government competitiveness.

Initial Trust with Unknown E-tailers in the Context of Online Gift Shopping

Jaeha Lee,Seung-Eun Lee 한국마케팅과학회 2010 마케팅과학연구 Vol.20 No.4

This study seeks to investigate the relationships of constructs related to initial trust with unknown e-tailers in the context of online gift shopping. Trust is an important issue in the online market since the Internet is considered to be a relatively risky shopping channel due to potential credit or identity fraud. This is true particularly in the context of online gift shopping. When shopping for gifts, the buyer is not the ultimate consumer of the product, so the consumer’s risk perceptions may increase. Therefore, online gift shoppers are more likely to be threatened by significant risks and uncertainties than other kinds of shoppers when they transact with unknown e-tailers. The conceptual framework of this study is primarily based on McKnight et al. (2002), who provide the theoretical conceptualization and empirical validation of initial trust in the online environment. Initial trust in an online environment is not based on customers’ previous experience with and meaningful knowledge of the e-tailer, but on characteristics of the web transaction environment (institution-based trust), the e-tailer (trusting beliefs, trusting intentions), and the end-users’ own disposition to trust. McKnight et al. (2002) propose four trust-related constructs within the broad framework of the Theory of Reasoned Action (TRA) (Fishbein and Ajzen, 1975): disposition to trust (a general propensity to trust others); institution-based trust (perceptions of the institutional environment); trusting beliefs (perceptions of specific web vendor attributes); and trusting intention (intention to engage in trust-related behaviors with a specific web vendor). McKnight et al. (2002) suggest that disposition to trust and institution-based trust affect trusting beliefs and trusting intention and trusting beliefs also affect trusting intention. Based on the framework and literature review, the following hypotheses were proposed: Consumers’ trusting beliefs in an unknown e-tailer will positively affect their intentions to purchase from its website in the context of online gift shopping (H1); Customers’ perceived institution-based trust will positively affect their trusting beliefs in an unknown e-tailer in the context of online gift shopping (H2); Consumers’ perceptions of an unknown e-tailer’s site quality will positively affect their trusting beliefs in the context of online gift shopping (H3); and Consumers’ perceptions of an unknown e-tailer’s site quality will positively affect their intentions to purchase from the e-tailer’s website in the context of online gift shopping (H4). One-hundred-and-five undergraduate students, representing a variety of majors from a Midwestern university volunteered for this study in exchange for extra-credit points toward a course grade. The vast majority of respondents were female (95%), Caucasian or European-American (84%), and between the ages of 20 and 23 (81%). Participants were directed to a website with which they were unfamiliar to look for a gift for their families and relatives. Once they found their desired products, they were asked to fill out a questionnaire. It was found that trusting intentions were positively predicted by two dimensions of trusting beliefs: benevolence/integrity and ability. There was a positive relationship between institution-based trust and trusting beliefs. Customers who perceived positive situational normality regarding activities on the Internet had positive trusting beliefs in the e-tailer. Perceived site quality positively predicted perceptions of both the benevolence/integrity and the ability of the e-tailer. A significantly positive relationship between perceived site quality and trusting intentions was found. Thus, customers who perceived high website quality had positive trusting intentions. While the Internet gives gifters the opportunity to research a number of new gift sites easily, lesser-known e-tailers face the challenge of showing trustworthiness to...

상사신탁의 특성과 법적 쟁점에 관한 연구

이영경 한국상사법학회 2021 商事法硏究 Vol.40 No.1

Trusts have been commercialized. Historically, trusts started from civil trusts and developed based thereon. However, trusts are actively utilized for commercial purposes these days. In South Korea especially, trusts were introduced as financial products and commercial trusts have been overwhelmingly used. Parties to the commercial trusts enjoy the benefits of the trustʼs functions such as bankruptcy-remoteness, flexibility, transfer of property right and trusteeʼs specialty. Commercial trusts have some features distinguished from civil trusts which are usually donative. The beneficiaries of commercial trusts are similar to investors rather than passive ones enjoying the profits without consideration. The role and the authority of commercial trustsʼ trustee expands to include development of lands, investment of assets, management of business, etc, beyond mere management of trust assets. However, the Trust Law is mainly based on civil trusts, which makes some problems in commercial trusts. In this respect, it is encouraging that the amendment of the Trust Law in 2012 reflected demands from commercial trusts. The limited liability trust, beneficial certificate issuance trust, business trust are the representative ones the same amendment newly inserted considering commercial trusts. However, it is unsatisfactory that some matters were excluded from the amendment, such as delegation of trust affairs, methods to manage trust money. In addition, various legal issues relating to commercial trusts may arise under the amended Trust Law and it needs to review and discuss about them. For example, because the commercial trusts have features differing from the donative trusts, it is necessary to make new standards for duties of trustee including duty of care and duty of loyalty. As the commercial trust’s trustee does various matters such as investment of assets, management of business, etc., the liabilities of a trustee needs to be limited. In this regard, it is expected that a limited liability trust will be utilized for that purpose. Since the beneficiaries of the commercial trusts are similar to investors, it is necessary to consider how to protect them. In the meantime, it is a problem that the Financial Service and Capital Market Act does not reflect the amendment of the Trust Law. In order to activate the commercial trusts, the Financial Service and Capital Market Act shall be amended soon to permit the new ones inserted by the amendment of the Trust Law including the beneficial certificate issuance trust and business trust. 현대의 신탁은 상사화하였다. 신탁은 역사적으로 민사신탁에 기반하여 발전되어 왔지만, 현대에 이르러 신탁의 모태국가인 영국에서도 금융거래 등에서 신탁의 활용이 활발하며 미국에서는 상사신탁이 꽃을 피우고 있다. 특히 우리나라는 신탁제도의 도입시 신탁을 금융상품으로 취급하였고, 현재까지 대부분의 신탁이 상거래에서 활용되어 상사신탁이 압도적인 위치를 차지하고 있다. 이처럼 상사신탁이 크게 발달한 것은 신탁의 도산절연성, 유연성, 재산권 전환기능, 수탁자의 전문성 활용 등의 신탁의 기능이 상사목적에 부합한 때문이다. 상사신탁은 증여적인 민사신탁과는 다른 여러 특징들을 가지고 있다. 위탁자, 수익자, 수탁자는 모두 대가를 교환하는 유상성을 가진다. 수익자는 더 이상 수동적인 존재가 아니라 투자자로서 신탁에 참여하여 적극적으로 권리를 행사하며, 다수의 수익자가 존재하는 집단적 신탁도 빈번하다. 또한 수탁자의 권한은 단순한 재산관리에서 벗어나 수익추구를 위한 자산운용, 토지개발, 사업경영 등으로 확대되었다. 그런데 신탁법은 여전히 민사신탁의 법리를 기본으로 하고 있다. 상사신탁을 고려해달라는 실무와 학계의 요구에 따라 2012년 개정 신탁법이 여러 조항을 개선한 것은 매우 고무적이다. 유한책임신탁, 수익증권발행신탁, 사업신탁 등을 명시적으로 허용한 것이 대표적이다. 그러나 신탁법상 신탁사무의 위임조항 등 여전히 민사신탁을 염두에 두고 법개정에서 제외된 사항들은 아쉬움을 남긴다. 또한 개정 신탁법에서도 상사신탁에 관하여 여러 쟁점들이 제기될 수 있으며, 이에 관한 충분한 논의와 검토가 필요하다. 상사신탁은 수탁자의 업무내용의 다변화 및 권한확대 등 민사신탁과는 다른 특성을 가지므로, 수탁자의 선관주의의무, 충실의무에 관하여 새로운 기준을 마련할 필요가 있다. 수탁자의 투자활동이나 사업활동에 대한 주의의무의 기준을 정립하고, 영리성을 추구하는 신탁의 이익에 부합할 수 있도록 충실의무를 적용하는 방안에 대한 검토가 필요하다. 또한 상사신탁에서는 수탁자의 무한책임의 원칙을 고수하는 것이 어려우므로 수탁자의 책임제한 필요성이 생기며, 이를 위해 개정 신탁법이 도입한 유한책임신탁의 활용이 기대된다. 그리고 상사신탁의 수익자는 투자자와 같은 지위에 있어 이들을 보호할 필요가 생기므로 이에 관한 검토도 필요하다. 한편 신탁업자에게 적용되는 규제법인 자본시장법상 개정 신탁법이 상사신탁을 고려하여 개정한 여러 사항들을 반영한 입법이 미비되어 있는 상태임은 문제이다. 상사신탁을 활성화하기 위하여 자본시장법을 조속히 개정하여 수익증권발행신탁, 사업신탁 등 새로운 형태의 상사신탁을 위한 입법개선이 있어야 할 것이다.