(심리불속행) 청구인에게 「상속세 및 증여세법」 제45조의2를 적용하여 증여세를 과세한 처분의 당부[일부국패]
Seoul High Court-2017-Nu-63964 (2018.09)
(ps) The propriety of the disposition imposing gift tax by applying Article 45-2 of the Inheritance Tax and Gift Tax Act to the claimant (psychological conduct)
(2) In light of the above legal principles, if the title truster is a person who is a title truster of the shares of this case, and if the title truster is a person who is a title truster of the shares of this case and the defendant added the same contents to aa shipping grounds for preliminary disposition, the disposition based on the premise that the title truster is a person who is the largest shareholder, is legitimate. However, the disposition of this case
Donation of title trust property under Article 41-2 of the Inheritance Tax and Gift Tax Act
2018Du33890 business detail and revocation of disposition
○○ Kim
○○ Head of tax office
Seoul High Court Decision 2017Nu63964 Decided January 9, 2018
April 26, 2018
All appeals are dismissed.
The costs of appeal are assessed against each appellant.
Examining the grounds of appeal by the lower court, it is evident that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and 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 Justices.