beta
(영문) 서울고등법원 2017. 06. 20. 선고 2017누39701 판결

종교단체가 원고들에게 쟁점주식을 명의신탁한 것에 대한 명의신탁 증여의제 과세 적법여부[국승]

Case Number of the immediately preceding lawsuit

Suwon District Court-2015-Guhap-70356 (Law No. 19, 2017)

Title

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.

Summary

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).

Related statutes

Article 45-2 of the former Inheritance Tax and Gift Tax Act (amended by Act No. 8828 of Dec. 31, 2007)

Cases

2017Nu39701 Revocation of Disposition of Imposition of Gift Tax

Plaintiff and appellant

Gangwon* et al.* 22

Defendant, Appellant

***** et al.

Judgment of the first instance court

Suwon District Court Decision 2015Guhap70356 Decided January 19, 2017

Conclusion of Pleadings

May 30, 2017

Imposition of Judgment

June 20, 2017

Text

1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

Purport of claim and appeal

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.

Reasons

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.