(심리불속행) 종업원에 대한 주식명의신탁은 조세회피목적이 있는 것으로 볼 수 있음[국승]
Gwangju High Court-2014-Nu-6714 ( October 14, 2015)
2013luminous0849
(Trial Incompetence) The title trust of shares to employees can be deemed to have the purpose of tax avoidance.
(1) Although the shares held in title trust to an employee of the summary of the capital market are simply to meet the number of promoters, the act of establishing tax measures, such as comparing the gift tax under title trust and the capital gains tax on stock transfer, etc. without converting the name of the actual owner during the grace period under Article 41-2(1)2 of the former Inheritance Tax and Gift Tax Act, can be deemed as having the purpose of tax avoidance.
Donation of title trust property under Article 41-2 of the Inheritance Tax and Gift Tax Act
2015Du55636 Revocation of Disposition of Imposition of Gift Tax
AA
BB Director of the Tax Office
Gwangju High Court Decision 2014Nu6714 Decided October 14, 2015
February 18, 2016
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the main text of the grounds of appeal is determined not to include or not to accept the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.