[양도소득세부과처분취소][공1983.8.1.(709),1094]
If transfer of ownership is made for the purpose of title trust, whether the transfer income tax disposition is appropriate;
If the registration of ownership transfer made from the owner of real estate to another person is merely a mere title trust, the taxation disposition based on the premise that the owner of real estate transferred the real estate to the third person and obtained the transfer income by this is unlawful.
Article 23 of the Income Tax Act
[Judgment of the court below]
Head of the Cleanness Tax Office
Seoul High Court Decision 81Gu695 delivered on July 7, 1982
The appeal is dismissed.
The costs of appeal shall be borne by the defendant.
The grounds of appeal by the defendant litigant are examined.
According to the reasoning of the judgment below, since the plaintiff transferred real estate to the non-party 10 million won to the non-party 1 corporation for the above non-party 10 million won on Jan. 10, 1976 (hereinafter below), the court below determined that the non-party 2 agreed to collect the down payment and the intermediate payment from the bank as collateral, and that the non-party 50 million won should be paid for the remainder of 50 million won from the bank, and that the non-party 2 would be able to obtain the loan from the bank under the above agreement, and that the non-party 1 corporation's representative director did not obtain the above real estate as collateral, and that the non-party 2 would not obtain the above real estate from the non-party 1 corporation for the above sale of the above real estate under the name of the non-party 1 corporation for the above 7-party 1 corporation's auction sale of the above real estate under the premise that the non-party 2 would not obtain the above auction sale of the real estate, and that the plaintiff would not obtain the above sale of the above real estate.
Therefore, the appeal is dismissed, and the costs of the appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Kim Young-ju (Presiding Justice)