명의신탁자가 사망하여 주식이 상속된 경우에는 명의신탁증여의제규정 적용되지 않음[국패]
Seoul High Court-2017-Nu60637 (Law No. 16, 2018)
In case where shares are inherited due to the death of a title truster, the title truster does not apply the legal fiction of title trust donation.
(2) If shares are inherited due to the death of a title truster after a title truster enters into a title trust and transfer of title in the future of the title trustee, it is not subject to the provision on deemed donation of transfer of title.
Donation of title trust under Article 45-2 of the Inheritance Tax and Gift Tax Act
2018Du35094 Revocation of a disposition imposing gift tax
GaO
O Head of tax office
Seoul High Court Decision 2017Nu60637 Decided 16, 2018
obs 2016.12
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure
Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.