즉, 복수수익자가 존재할 때, 위탁자에 의한 수익자지분변경을 통하여 수익자 간 조세부담을 감소시키려고 할 것이다.
That is, in the presence of multiple beneficiaries, it would seek to reduce the tax burden between beneficiaries through the change of beneficiary interest by the consignee.