Earticle

초록

영어

Trustees or real estate trust companies insist on the independence of trust asset, but have difficulty securing stability of real estate land (development) trust operating because there is no legal identity. Accordingly, this study is focusing on the following problems in operating trusts through some precedents and related cases: a) Application of the tax law in the operating process of real estate land (development) trust b) Unlimited liability for the delivery of the land trust operating cost from a real estate trust company c) Liability for the mortgage of sale, even after the termination of real estate land (development) trust d) Unlimited liability for a third creditor of real estate trust company. To dissolve the problems about real estate land (development) trusts, this study suggests “a real estate investment trust system of limited liability type” and “a subsidiary real estate land development trust company” or an investment company under the capital market law. There is a need of revising the tax law in the matter of the application of the law overall, through the review of the principles of real taxation as regular rules of taxation, because the tax law will dissolve only the problem of applying to the tax in name under the value-added tax law.

목차

< Abstract >
 Ⅰ. 서론
 Ⅱ. 토지신탁의 구조
  1. 토지신탁의 의의
  2. 토지신탁의 유형 및 구조.
  3. 토지신탁의 장점
 Ⅲ. 토지신탁의 구조적위험
  1. 토지신탁과 조세
  2. 토지신탁 조달사업비의 무한책임
  3. 토지신탁종료 후의 매도담보책임
  4. 임차인의 임차보증금 반환책임
  5. 수탁자의 제3채권자에 대한 무한책임
 Ⅳ. 토지신탁의 구조적위험 완화방안
  1. 자본시장법상 투자신탁
  2. 유한책임형 부동산투자신탁제도 도입
  3. 자본시장법상 투자회사
  4. 리스크 개선방안의 효과
 Ⅴ. 결론
 <참고문헌>

키워드

저자

• 인성식 [ In, Sung-Sig | 한성대학교 부동산대학원 외래교수 ]

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  부동산경영 [Journal of the Korea Real Estate Management Review]

• 간기

  반년간

• pISSN

  2288-7393

• eISSN

  2713-8984

• 수록기간

  2010~2025

• 등재여부

  KCI 등재

• 십진분류

  KDC 321 DDC 330