이 사건 주식의 명의신탁합의 존부[국승]
Seoul High Court-2016-Nu-33058 (2016.07)
Seocho 2014west 2260 ( October 16, 2015)
Whether the title trust agreement of the instant shares exists
If the tax authority proves only that the actual owner is different from the nominal owner, the verification that the registration, etc., to the nominal owner was made by the unilateral act of the actual owner, regardless of the intent of the nominal owner, shall be made by the nominal owner who claims it.
Donation of title trust property under Article 45-2 of the Inheritance Tax and Gift Tax Act
2016Du53159 Revocation of Disposition of Imposing gift tax
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○ Head of tax office
December 15, 2016
December 15, 2016
1. The appeal is dismissed.
2. The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds provided for in each subparagraph of Article 4 (1) of the Special Act on the Trial Procedure, or are deemed groundless. Thus, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating