ETFs tax income more than you actually receive - so where does that money "go"? Is this a disadvantage of ETFs?

So simplified example. You have $200k in an ETF. Let's say you receive $3k cash in the bank from a distribution, but on the yearly tax statement you see that the ETF provider has in fact "attributed" $5k cash to you. You now need to pay tax on this $5k - even though you only actually ever received $3k.