(심리불속행)[국승]
Seoul High Court 2017Nu59699 ( October 12, 2017)
(Resceptic Conduct)
As the title holder does not prove to the extent sufficient to understand that the title holder did not have the purpose of tax avoidance due to the existence of dividend income avoidance possibility, etc., the imposition of the instant shares is legitimate.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, all appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating
Donation of title trust property under Article 45-2 of the Inheritance Tax and Gift Tax Act