명의신탁 부동산의 양도로 인한 소득이 실제로는 명의신탁자에게 귀속되었다면 실질과세의 원칙상 명의신탁자가 양도소득세의 납세의무자임[국패]
Suwon District Court 2014Gudan5482 (2015.06)
early 2014 middle 0509
If the income from the transfer of real estate in title trust was actually attributed to the title truster, the title truster is a taxpayer of capital gains tax under the principle of substantial taxation.
Since it is reasonable to deem that a title trust agreement was concluded in the course of purchasing forest land and its surrounding forest land and purchased the instant real estate, the Plaintiff, a title trustee under the substance over form principle, does not constitute a taxpayer of capital gains tax on the instant real estate
Article 92 of the former Income Tax Act (Calculation of Tax Base for Capital Gains)
2015Nu40936 Revocation of Disposition of Imposing capital gains tax, etc.
AA
Head of the High Tax Office
Suwon District Court 2014Gudan5482 (2015.06)
November 20, 2015
December 4, 2015
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 KRW 118,069,441 (including additional tax, and KRW 118,069,440 in the complaint) for the Plaintiff on October 1, 2013 is revoked as follows: (a) the Defendant’s disposition of KRW 118,069,441 in the transfer income tax for the Plaintiff on October 1, 2007 is apparent to be a clerical error in the entry
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
1. Quotation of the reasons for the judgment of the first instance;
This judgment is identical to the reasoning of the judgment of the first instance, and therefore, Article 8(2) of the Administrative Litigation Act, Article 8(2) of the
420 shall be quoted by means of the main sentence of Article 420.
2. Conclusion
Then, the plaintiff's claim is justified, and the judgment of the court of first instance is with the same conclusion.
Therefore, since the defendant's appeal is justifiable, it is dismissed as it is without merit. It is so decided as per Disposition.
section 3.