(심리불속행) 원고들이 명의신탁 합의 및 조세회피목적이 부존재하였는지 여부[국승]
Seoul High Court-2016-Nu-65638 ( August 26, 2016)
(Trial Incompetence) Whether or not the plaintiffs have no title trust agreement and tax avoidance purpose
(In the original trial, the Plaintiffs were the parties to the title trust agreement from the title trustee, and there was a tax avoidance purpose in that they avoided capital gains tax and comprehensive income tax, and the initial disposition is legitimate.
The appeal is dismissed.
Expenses for appeal shall be borne by the defendant
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the appellant's allegation in the grounds of appeal is not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, all appeals are dismissed pursuant to Article 5 of the same Act and the costs of appeal are borne by the losing party. It is so decided as per
Donation of trust property under Article 45-2 of the Inheritance Tax and Gift Tax Act