신탁의 경우 대내외적으로 소유권이 수탁자에게 완전히 이전됨[국승]
Seoul Administrative Court-2017-Gu Partnership-62907 ( October 17, 2018)
Cho Jae-2016-west-2782 (Law No. 23, 2017)
In the case of a trust, the ownership is entirely transferred to the trustee.
(As in the first instance judgment, the trustee is still able to exercise full rights even if the truster restricted the trustee’s authority through the trust contract, since the ownership inside and outside the country is fully transferred to the trustee.
Article 39 (Secondary Liability to Pay Taxes by Investor)
Seoul High Court-2018-Nu-49361 2nd taxpayer revocation of the designation notice
aatory
s. Head of the tax office
on October 17, 2018
on October 17, 2019
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the intervenor of the defendant, and the remainder shall be borne by the defendant.
1. Purport of claim
Each disposition on each of the notification dates of the payment shall be revoked in the attached Form 1 of the judgment of the first instance that the Defendant rendered to the Plaintiff.
2. Purport of appeal
The judgment of the first instance is revoked, and the plaintiff's claim is dismissed.
1. Quotation of judgment of the first instance;
The reasoning for the judgment of the court in this case is to be stated in the following parts:
Article 8(2) of the Administrative Litigation Act, Article 420 of the Civil Procedure Act, since the reasoning of the judgment of the court of first instance is the same as that of the judgment
this shall be quoted in accordance with the main sentence of this Article.
The judgment of the court of first instance (hereinafter referred to as "the judgment of the court of first instance") shall consist of "BB Bank" (hereinafter referred to as "BB Bank") of the last 3rd execution of the judgment of the court of first instance (hereinafter referred to as "the judgment of the court of first instance") as "B Bank" (hereinafter referred to as "B Bank" or "the intervenor").
○ 8 10, one being the 10th court " shall be added to "the first instance court".
○ 9 7 pages. The following shall be added to:
As such, the Defendant and the Intervenor asserted to the effect that the ownership is completely transferred to the trustee at home and abroad is limited to a real estate trust, the alteration of a right takes place based on the registration. As to the shares without any objective disclosure method, even if such ownership is formally transferred by the trust, the validity of the transfer of ownership at home and abroad, such as the real estate trust cannot be recognized. However, the trust under the Trust Act refers to the legal relationship that the truster transfers a specific property (including a part of a business or property right) to the trustee, establishes a security right, or otherwise disposes of the property, and requires the trustee to manage, dispose, operate, or develop the property for the benefit of the beneficiary or for a specific purpose (Article 2 of the Trust Act). The Trust Act merely provides for the public announcement method of the trust property with respect to the property right that can be registered and the property right that cannot be registered (Article 4). It does not discriminate against the trust property that constitutes the trust property, and thus, does not constitute a separate premise between the Defendant and the Intervenor.
Pursuant to Article 3 (2) of the former Trust Act (wholly amended by Act No. 10924, Jul. 25, 2011), the following shall be added to “10 pages 9, 10,000” (Article 3 (2) of the former Trust Act (wholly amended by Act No. 10924, Jul. 25, 201).
○ 11 2 to 7 acts (tax law is ...) on the 11st page shall be applied as follows:
[Tax Act provides for the person liable for tax payment according to tax items as the economic substance (Article 5(1) of the Corporate Tax Act and Article 2-2(6) of the Income Tax Act provide for the person liable for tax payment as the beneficiary of trust property), and also grasps in legal form (Articles 7(1) and 107(1) of the Local Tax Act provides for the person liable for tax payment of acquisition tax and property tax as the trustee, and Article 7(5) of the same Act provides for the person liable for tax payment of acquisition tax as the person liable for tax payment of the oligopolistic shareholder’s acquisition tax on trusted real estate as the truster. In particular, Article 7(5) of the current Local Tax Act provides that the former Local Tax Act is amended by Act No. 13636, Dec. 29, 2015; it is reasonable to deem that the above Local Tax Act amendment to the purport of Article 2014Du36266, Jan. 15, 2015; or that there is no special provision regarding an oligopolistic shareholder’s ownership in a trust or trust.
2. Conclusion
Therefore, the judgment of the first instance court is just, and the defendant's appeal is dismissed as it is without merit.