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

• 영문명: 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
• 발행기관: 충북대학교 법학연구소
• 저자명: 신정욱(Junguk Shin)
• 간행물 정보: 『법학연구』第35卷 第2號, 245~280쪽, 전체 36쪽
• 주제분류: 법학 > 법학
• 파일형태: PDF
• 발행일자: 2024.12.31

국문 초록

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.

목차

Ⅰ. 서론

Ⅱ. 대상판결의 개요

Ⅲ. 부동산 명의신탁의 법률관계

Ⅳ. 3자간 등기명의신탁에서 명의 수탁자의 명의신탁자에 대한 재산세 반환청구

Ⅴ. 대상판

키워드

3자간 명의신탁 위임 재산세 부당이득 재산세 반환 Three-party trust Delegation Property tax Unjust enrichment Property tax returns

참고문헌

• 서울대학교 법학
• 법학연구
• 원광법학
• 사법
• 지방세논집
• 사법
• 법학연구
• 한국 신탁학회 학술대회 자료집
• 사법
• 저스티스
• 법과정책연구
• 재산법연구
• 법조
• 서울대학교 법학
• 세무와 회계 연구
• 법학연구
• 법조
• 법조
• 동북아법연구
• 아세아여성법학
• 원우론집
• 선진상사법률연구
• 조세논총
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