명의신탁에 의한 조세회피목적이 있었는지 여부[국승]
Whether there was the purpose of tax avoidance through the title trust
Since it is proved that there was no purpose of tax avoidance through the title trust, there is a nominal holder, so the deemed donation is legitimate because there is no evidence recognized as such.
Article 41-2 (Presumption of Donation of Title Trust Property)
1. The appeal is dismissed.
2. The costs of appeal are assessed against the Plaintiff.
In comparison with the records of this case and the judgment of the court below, the allegation in the grounds of appeal cannot be accepted in accordance with Article 4 of the Act on Special Cases Concerning the Procedure for Appeal.
Therefore, the appeal is dismissed in accordance with Article 5 of the Act, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.