현행 위탁자에 대한 과세는 위탁자 및 그의 특수관계자가 신탁을 이용하여 조세회피시도를 방지하는 차원에서 접근하고 있다. 이 규정의 근거는 실질과세원칙이다. 그러나 현행 세법규정은 과세요건 명확주의를 저해할 소지가 있을 뿐만 아니라 신탁법개정법률에서 도입된 새로운 유형에 대응하기는 한계가 있다. 따라서 현시점에서 위탁자에 대한 현행 세법규정을 개선할 필요가 있다고 판단된다. 이의 구체적인 내용은 다음과 같다. 첫째, 위탁자의 과세요건을 명확히 할 필요가 있다. 이를 위하여 신탁세제에 대한 전면적인 검토가 필요하다. 즉, 수탁자 과세 여부와 신탁존속기간에 관한 내용을 개정하여 위탁자의 조세회피시도를 최소화할 필요가 있다. 둘째, 신탁존속기간을 정할 필요가 있다. 현행 신탁제도는 신탁존속기간을 제한하지 않음으로써, 위탁자가 장기간 신탁재산을 관리 등의 직․간접적인 간섭을 통하여 신탁소득을 과세이연 및 자의적인 수익자 변경 등의 조세회피를 시도할 수 있기 때문이다. 셋째, 수익자가 불특정하거나 부존재할 경우에 현행 세법규정을 보완할 필요가 있다. 이 경우에 현행세법은 위탁자에게 과세하기로 규정되었지만, 신탁소득의 과세이연시에 이를 무력화시킬 수 있기 때문에 신탁존속기간의 제한이나 수탁자에게 과세할 수 있는 방안을 검토할 필요가 있다. 넷째, 위탁자가 수탁자가 되는 자익신탁에 관한 규정을 조속히 마련할 필요가 있다. 자익신탁은 무엇보다도 증여나 상속의 목적으로 활용될 가능성 높고, 위탁자의 특수관계자들이 개입될 가능성이 높기 때문에 조세회피시도가 다른 신탁유형보다 많을 것이다. 이를 위하여 위탁자의 특수관계의 범위와 수익자가 미성년자인 경우와 관련된 규정을 명시할 필요가 있다. 이와 같이 위탁자 관련 과세문제점 및 개선방안이 위탁자의 과세요건의 명확성을 높이고, 2012년 7월부터 시행될 신탁법개정법률에 적절히 대응할 수 있는 기회가 되기를 기대한다.

The existing taxation system applies to grantor tends to approach preven- ting grantors and their affiliates' anti-avoidance attempts by using their trust. The regulations above is based on principle of substantial taxation. However, The existing tax act could not only hinder tax codes in view of clearness, but also be very limited to deal with new forms which intro- duced from trust law revised act. Thus, It is obvious that the existing tax act to grantor has to be improved at this point. First, A sweeping revision of trust taxation has to be done to clarify grantors' tax requirement. That is, grantor's anti-avoidance attempt should be minimized by revising matters about perpetuity of period trust and trustee tax which should be imposed or not. Second, The perpetuity period of trust should be fixed, the existing trust scheme which is not restricted to perpetuity period of trust, grantors may try anti-avoidance attempt through the interference such as managing their own trust properties. Third, In the event of beneficiary is not specified or existed, the trust act should be supplemented its fault. In this case, grantors could neutralize existing tax law through trust income which deferred payment of tax, although existing tax law regulates imposing a tax on grantor. Thus, it is necessary to examine measure to impose tax to truster and restrict perpetuity period of trust. Forth, the bills about grantor trust that grantor becomes truster should be come up with measures. Anti-avoidance attempts through trust created by self-declaration of trust would be a lot more than any other types of it. Because trust created by self-declaration of trusts could be used for gift or inheritance on purpose and have many chances intervention of grantor's affiant persons. To prevent these mentioned above, regulation should specify scope of grantor's affiliate and when beneficiary is minor. Thus, it is expected that taxation issues and its improvement on the trust act may raise up grantor's tax codes in view of clearness, and it would be great chance to deal with revised trust act which will be start on July, 2012.

The existing taxation system applies to grantor tends to approach preven- ting grantors and their affiliates' anti-avoidance attempts by using their trust. The regulations above is based on principle of substantial taxation. However, The existing tax act could not only hinder tax codes in view of clearness, but also be very limited to deal with new forms which intro- duced from trust law revised act. Thus, It is obvious that the existing tax act to grantor has to be improved at this point. First, A sweeping revision of trust taxation has to be done to clarify grantors' tax requirement. That is, grantor's anti-avoidance attempt should be minimized by revising matters about perpetuity of period trust and trustee tax which should be imposed or not. Second, The perpetuity period of trust should be fixed, the existing trust scheme which is not restricted to perpetuity period of trust, grantors may try anti-avoidance attempt through the interference such as managing their own trust properties. Third, In the event of beneficiary is not specified or existed, the trust act should be supplemented its fault. In this case, grantors could neutralize existing tax law through trust income which deferred payment of tax, although existing tax law regulates imposing a tax on grantor. Thus, it is necessary to examine measure to impose tax to truster and restrict perpetuity period of trust. Forth, the bills about grantor trust that grantor becomes truster should be come up with measures. Anti-avoidance attempts through trust created by self-declaration of trust would be a lot more than any other types of it. Because trust created by self-declaration of trusts could be used for gift or inheritance on purpose and have many chances intervention of grantor's affiant persons. To prevent these mentioned above, regulation should specify scope of grantor's affiliate and when beneficiary is minor. Thus, it is expected that taxation issues and its improvement on the trust act may raise up grantor's tax codes in view of clearness, and it would be great chance to deal with revised trust act which will be start on July, 2012.

　grantor trust, settlor-interested trusts, pre-owned assets trust, trust created by self-declaration of trusts, perpetuity period of trust