부동산을 명의신탁한 사실만으로 사기 기타 부정한 행위에 해당한다고 할 수 없음[국패]
Seoul High Court 2014Nu40953 (Law No. 19, 2014)
Seocho 2013west 0377 (Law No. 23, 2013)
The mere fact of title trust of real estate cannot be deemed to constitute fraud or other unlawful acts.
The title trust act alone cannot be deemed as a "Fraud or other unlawful act" if there was a deceptive scheme or other active act that makes it impossible or considerably difficult to impose and collect taxes, or it cannot be deemed as a "Fraud or other unlawful act as an unregistered resale."
The exclusion period of national tax imposition under Article 26-2 of the Framework Act on National Taxes
2014Du41398 Revocation of Disposition of Imposing capital gains tax
KimA
Head of Seocho Tax Office
Seoul High Court Decision 2014Nu40953 Decided August 19, 2014
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of