명의신탁여부 및 적용시가 적정 여부[국승]
Whether or not title trust is held and the application rate is appropriate
The judgment of the first instance is just, and the plaintiff's appeal is groundless.
Donation of title trust under Article 41-2 of the Inheritance Tax and Gift Tax Act
1. The plaintiff's appeal is dismissed
2. The costs of appeal shall be borne by the plaintiff.
The judgment of the first instance shall be revoked. The disposition of imposition of KRW 66,640,00 against the plaintiff on February 5, 2005 by the defendant shall be revoked.
The court's explanation on the instant case is identical to the reasoning of the judgment of the court of first instance, and thus, citing it as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the
Therefore, the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.