In case where a truster, by means of a trust contract, has designated
another person to be the beneficiary of the whole or part of the benefits
of the trust, where such is provided for under one of the following subparagraphs,
the value of rights to receive the benefits of the trust shall be
considered as the value of donated property of the beneficiary. In this
case, the value of donated property shall be calculated by the method
as prescribed by the Presidential Decree if the principal and benefits are
received by dividing into a few occasions:
dividing into a few occasions