증여세부과처분취소
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1...
1. The reasoning of the judgment of the court of first instance cited in this case is as stated in the reasoning of the judgment of the court of first instance, in addition to the part added or added below, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
The following shall be added to five pages below 9 of the first instance judgment:
The defendant asserts that if the tax authority proves that “the actual owner is different from the nominal owner,” the tax authority should prove that “the nominal owner did not have an agreement on title trust.”
However, if a title trustee dies, the title trustee’s status is succeeded to his/her heir (see, e.g., Supreme Court Decision 94Da35985, May 31, 1996) and there was a new title trust agreement between the title truster and the heir of the title trustee, which is separate from the existing title trust, should be taxed.
It is reasonable to view that the tax authority bears the burden of proof on the defendant.
The defendant's above assertion is without merit.
C) It is merely a fact that the Plaintiff paid inheritance tax on the portion of the instant shares held in title trust on the ground that the Plaintiff paid the expenses incurred in relation to the title trust, and it is difficult to find that there was a new title trust agreement on the instant shares solely based on the foregoing circumstances.
The Defendant, since the title trust property is owned by a truster, D and their children, the inheritor of the deceased, should have excluded the shares of this case under the name of the deceased from the inherited property. However, without taking such measures as excluding the shares of this case from the inherited property of the deceased, the Plaintiff and D transferred the title to D in its name. It is difficult to view that the Plaintiff unilaterally transferred the title to D in its name while accepting the criminal act of forging private documents, etc.