쟁점 주식을 신도들인 원고들에게 명의신탁한 것으로 조세를 회피하고자 하는 목적 이 있는지의 여부[국승]
District Court-2015-Guhap-9853 (O. 21, 2017)
Cho Jae-2015-2452 (Law No. 12, 2015)
Whether the purpose of tax evasion is to avoid tax because the shares in question were trusted in trust to the plaintiffs who were new shares
The title truster cannot be deemed to have been specified in light of the actual largest shareholder's exercise of rights and management rights, such as appointing executives of the company and receiving business reports from the president.
Article 42 of the Inheritance Tax and Gift Tax Act
2017Nu46174 Revocation of Disposition of Imposition of Gift Tax
OO et al. 7
O head of tax office and 3 others
August 18, 2017
September 22, 2017
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the court of first instance is revoked. The notice of gift tax by the plaintiff in attached Form that the defendants against the plaintiffs is notified.
Each disposition imposing gift tax (including additional tax) shall be revoked.
1. Quotation of the reasons for the judgment of the first instance;
The reasoning of this judgment is justifiable in light of the evidence No. 26 submitted by the plaintiffs to this court, and it is so decided by the court of first instance except for the cases where there is no error as alleged by the plaintiffs, and therefore it is identical to the reasoning of the court of first instance. Thus, it is accepted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure
2. Conclusion
Therefore, the plaintiffs' claims are dismissed in its entirety due to the lack of reasonable grounds, and the judgment of the court of first instance is just, and the plaintiffs' appeal is dismissed in its entirety due to the lack of reasonable grounds, and it is so decided as per Disposition.