2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

2. The Plaintiff asserts that, in the instant case where title trust is obvious, it is against justice and equity to require the Plaintiff, who is only a trustee, to bear capital gains tax, the Defendants, the title truster, are liable to pay capital gains tax paid by the Plaintiff to the Plaintiff.

In this case, the Plaintiff’s transfer of ownership from Defendant B does not constitute “the actual transfer of assets for consideration” under Article 88(1) of the Income Tax Act. As such, the transfer of ownership from Defendant B cannot be deemed as the transfer of assets subject to capital gains tax because it falls under the transfer of assets subject to capital gains tax due to the cancellation of title trust, Defendant C, the truster, and even if Defendant C, a domestic trust, is assumed to take place, the transfer income tax shall not be deemed to take place. Moreover, even if Defendant C, a domestic trust, cannot be deemed as a legitimate tax payment of a title truster, and thus, Defendant C’s obligation to pay capital gains tax was paid by paying the capital gains tax imposed

Inasmuch as there is no room to deem that Defendant C obtained a benefit from discharging the above obligation, it cannot be deemed that the Plaintiff had the right to indemnity against Defendant C. (i.e., the disposition of imposition of capital gains tax against a nominal trustee does not necessarily become null and void. Therefore, if the transfer income tax is imposed on the Plaintiff erroneously, the Plaintiff would have received remedy by filing a request for examination or a request for adjudication or an administrative litigation on the disposition of capital gains tax within the period of request or the period of filing a lawsuit). As to