종교단체가 원고들에게 쟁점주식을 명의신탁한 것에 대한 명의신탁 증여의제 과세 적법여부[국승]
Suwon District Court-2015-Guhap-70356 (Law No. 19, 2017)
Whether a religious organization is legitimate in taxation on the constructive gift of title trust on the fact that a religious organization has trusted the shares in question to the plaintiffs.
There is no ground to recognize non-taxation practices to permanently exempt religious organizations from corporate tax, etc., and the plaintiffs cannot be deemed to have no purpose of tax avoidance when they received the title trust from religious organizations (the grounds for the first instance judgment).
Article 45-2 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 8828 of Dec. 31, 2007)
2017Nu39701 Revocation of Disposition of Imposition of Gift Tax
Gangwon* et al.* 22
***** et al.
Suwon District Court Decision 2015Guhap70356 Decided January 19, 2017
May 30, 2017
June 20, 2017
1. All appeals filed by the plaintiffs are dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
The judgment of the first instance shall be revoked. Each disposition imposing gift tax (including additional tax) as stated in [attached Form] against the Plaintiffs shall be revoked.
The reasoning for this Court’s explanation concerning this case is as follows: (a) except that the evidence No. 4 of the first instance judgment No. 5 of the 8th instance court’s decision is “Evidence No. 4, 22, 23 of the A”) is “Evidence No. 4, 22, and 23 of the A,” and thus, the reasoning for this Court’s explanation is as stated in the reasoning for the first instance
If so, the judgment of the first instance court is justifiable, and the plaintiffs' appeal is dismissed as it is without merit.