(심리불속행) 명의수탁자 명의의 예정신고・납부는 납세의무자인 명의신탁자의 신고・납부로 볼 수 없음[국승]
Seoul High Court 2011Nu35981 (2012.05.04)
Cho High Court Decision 2010Du3549 ( October 21, 2011)
The preliminary return and payment under the name of the title trustee can not be deemed as the report and payment by the title truster who is liable for tax payment.
(Summary of the Supreme Court Decision 201Da14488 delivered on May 2, 2011). (See Supreme Court Decision 2008Da127888 delivered on May 2, 2011).
Article 14 of the Framework Act on National Taxes
Article 108 of the Income Tax Act
2012Du13597 Revocation of Disposition of Imposing capital gains tax
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Gangwon-gu Director of the District Office
Seoul High Court Decision 2011Nu35981 Decided May 4, 2012
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per
Reference materials.
If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final