명의수탁자로 양도소득세 납세의무가 없다는 주장의 당부[국패]
Seoul Administrative Court 2008Gudan12095 ( November 27, 2009)
Cho High Court Decision 2007Du5226 (No. 16, 2008)
Ascertainment of the assertion that a title trustee did not pay capital gains tax
It cannot be deemed as a taxpayer of capital gains tax under the principle of substantial taxation merely because it is a taxpayer who is entrusted with the title of shares.
The contents of the decision shall be the same as attached.
United Kingdom A
The director of the tax office.
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Purport of claim
The Defendant’s disposition of imposition of capital gains tax of KRW 126,034,090 for the year 2005 against the Plaintiff on March 5, 2007 is revoked.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
1. Quotation of judgments of the first instance;
The reasoning of the judgment of this court is the same as that of the judgment of the court of first instance, and thus, it is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 402 of the Civil Procedure Act.
2.In conclusion
The judgment of the court of first instance must accept the plaintiff's claim. Therefore, the defendant's appeal is just and the defendant's appeal is dismissed as it is not reasonable.