조세회피명의신탁 여부[국패]
Whether tax avoidance title trust is tax avoidance
There is no secondary tax liability and deemed acquisition tax liability under the Framework Act on National Taxes, and there is no global income tax avoided due to the lack of distribution.
Donation of trust property under Article 41-2 of the Inheritance Tax and Gift Tax Act
1. All appeals by the Defendants are dismissed.
2. The costs of appeal are assessed against the Defendants.
1. Purport of claim
On December 3, 2003, the head of ○○ Tax Office imposed a gift tax of KRW 336,00,000 on Plaintiff Lee ○○ on December 3, 2000, and the head of ○○ Tax Office imposed a gift tax of KRW 212,10,000 on Plaintiff Lee○ on December 8, 200, respectively, and imposed a gift tax of KRW 212,10,000 on Plaintiff Lee○ on December 8, 200.
2. Purport of appeal
The judgment of the first instance is revoked. All of the plaintiffs' claims are dismissed.
1. Quotation of judgment of the first instance;
The reasoning for this Court to implement this case is the same as the part of the reasoning of the judgment of the court of first instance, and thus, this Court shall accept it in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure
2. Conclusion
Therefore, the plaintiffs' claims in this case shall be accepted on the grounds of all of the reasons, and the judgment of the court of first instance is just in its conclusion, and all appeals by the defendants are dismissed as they are without merit, and it is so decided as per Disposition.