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(영문) 대법원 2013. 08. 23. 선고 2013두9724 판결

(심리불속행) 조세회피 목적이 없었다고 보기 어려워 명의신탁에 따른 증여세 과세는 적법함[국승]

Case Number of the immediately preceding lawsuit

Seoul High Court 2012Nu38192 ( May 9, 2013)

Title

The gift tax imposed on title trust is legitimate because it is difficult to deem that there was no purpose of tax avoidance.

Summary

It is difficult to accept the argument that the purpose of a company’s bypass listing procedure was solely carried out by the company’s bypass listing procedure, and it is difficult to deem that there was no purpose of tax avoidance because the title trust result in avoiding global income tax.

Cases

2013Du9724 Revocation of Disposition of Imposition of Gift Tax

Plaintiff-Appellant

Park AA

Defendant-Appellee

Head of Seodaemun Tax Office

Judgment of the lower court

Seoul High Court Decision 2012Nu38192 Decided May 9, 2013

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

Although all of the records of this case and the judgment of the court below and the appellate brief were examined, and 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 recognized to be groundless, and the appeal is dismissed under Article 5 of the same Act. It is so decided as per