원고들에게 명의신탁 당시 조세회피 목적이 있었는지 여부[국승]
Seoul High Court-2015-Nu-43058
Whether there was an objective of tax avoidance at the time of title trust to the Plaintiffs
The evidence submitted by the plaintiffs alone that it is difficult to view that there is no purpose of tax avoidance, and in the case of shares that require the opening of name, the value of the shares calculated by the date the transfer of name is actually made shall be deemed the
Article 45-2 of the Inheritance Tax and Gift Tax Act
2015Du55806
***
Head of Gangnam District Office outside 2
National Rotations
December 11, 2015
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
The petition of appeal filed by the plaintiffs does not state the grounds of appeal, and the appellate brief is filed within the statutory period.
Since the plaintiff did not submit a statement of the grounds for appeal filed (the grounds for appeal filed by the plaintiff was received on December 10, 2015, which was after the expiration of the period), Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Procedure for Appeal by the assent of all participating