이 사건 주식에 대한 명의신탁이 인정되고 조세회피 목적이 있음[국승]
Seoul Administrative Court 2015Guhap76650 ( December 23, 2016)
The purpose of this case is to recognize the title trust of the shares and tax avoidance.
(As in the judgment of the court of first instance, the fact that the shares in this case were held in title trust can be recognized, and since the result of avoiding securities transaction tax, deemed acquisition tax, etc. is anticipated, it is insufficient to recognize that there was no purpose
Article 41-2 (Presumption of Donation of Title Trust Property)
2016Nu70477 Revocation of Disposition of Imposing gift tax
AA
The director of the tax office
December 20, 2016
on 17, 2010
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
1. Purport of claim
The judgment of the first instance is revoked. The Defendant’s imposition of KRW 00,000,000,000, which was made on October 0, 200 to the Plaintiff on October 0, 2000, and the imposition of KRW 000,00,000,00, which was made on October 0, 200, is revoked.
1. Quotation of judgment of the first instance;
The court's explanation of this case is the same as the statement of the reasons for the judgment of the court of first instance. Thus, it is accepted by Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. Conclusion
Therefore, the judgment of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit.