(심리불속행)명의신탁계약을 해지하고 반환하는 경우에도 증여세 신고기한 이후나 결정이후에 해지된 것이라면 명의신탁 증여의제 과세대상이 된다[국승]
Busan High Court-2015-Nu21841 (2016.02)
(In the event that a trust contract is terminated and returned, if the termination or decision is terminated after the deadline for reporting gift tax, it is subject to taxation on deemed donation of title trust.
(2) Article 31(1) of the former Inheritance Tax and Gift Tax Act (amended by the Presidential Decree No. 2010, Dec. 1, 2011) provides that “In cases where a person returns the donated property (excluding money) within the time limit for report under Article 68 (3) pursuant to an agreement between the parties concerned, the donation shall be deemed not to have existed from the beginning.”
Article 60 of the Inheritance Tax and Gift Tax Act
Supreme Court Decision 2016Du52170 Decided revocation of Disposition imposing gift tax
x00 Foreign Affairs
BB Director of the Tax Office
Busan High Court Decision 2015Nu21841 Decided September 2, 2016
December 29, 2016
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the judgment of the court below and the records of this case were examined, but the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal, or are not justified. Thus, all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating