(심리불속행)주식등변동상황명세서 제출일을 증여의제일로 볼 수 있는지 여부[국승]
Daejeon High Court-2018-Nu-10406 ( August 23, 2018)
Whether the date of submission of detailed statement on the state of fluctuation of stocks can be deemed the date of deemed donation.
(1) In the case of a title trust of shares, if there is no list of shareholders, the date on which the statement of changes in stocks is submitted shall be deemed as the date of deemed donation, and since the amount of taxation is within the scope of legitimate tax
Article 45-2 of the Inheritance Tax and Gift Tax Act
2018Du56183 Revocation of Disposition of Imposition of Gift Tax
aa
The director of the tax office
Daejeon High Court 2018Nu10406 ( August 23, 2018)
December 14, 2018
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition