토지의 명의수탁자에 불과하므로 양도소득세 부과한 처분은 위법함[국패]
Seoul High Court 2012Nu19382 (Seoul High Court 2013.07.24)
Any disposition that imposes capital gains tax on a title trustee merely is illegal.
(1) In the process of tax return and objection, the third party is deemed to have entrusted the name of the land to the Plaintiff, and the third party’s statement details and content on the acquisition and transfer of the land, the capital flow and financing cannot be easily rejected. In full view of the third party’s role in the process of tax return and objection, the third party is deemed to have been in trust to the Plaintiff.
Article 14 of the Framework Act on National Taxes
2013Du1720 Revocation of Disposition of Imposing or correcting capital gains tax
Park AA
Head of the Do Tax Office
Seoul High Court Decision 2012Nu19382 Decided July 24, 2013
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by