주식 명의신탁에 대한 증여의제(국승)[국승]
Incheon District Court 2013Guu1233 ( October 16, 2014)
Presumption of deemed donation of stock title trust;
(1) In short, it cannot be readily concluded that there was no tax avoidance purpose, such as reducing income tax burden through a title trust, and otherwise, it cannot be deemed that the process of tax reduction was conducted for another obvious purpose, not for the purpose of tax avoidance, or that the progress of tax reduction is minor or minor.
Donation of title trust property under Article 45-2 of the Inheritance Tax and Gift Tax Act
Seoul High Court 2014Nu68739
○○
○ Head of tax office
Incheon District Court Decision 2013Guu11233 Decided October 16, 2014
May 6, 2015
June 3, 2015
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance is revoked. In the first instance, the gift tax that the defendant first assessed against the plaintiff on October 1, 2012 shall be levied on the plaintiff.
79,891,020 won (including additional taxes) and gift tax imposed on the Plaintiff on October 9, 2012, 489,875,830
Each disposition of imposition of original tax (including additional tax) shall be revoked. Preliminaryly, the defendant on October 10, 2012 to the plaintiff
of the complaint and the preliminary claim of the petition of appeal shall be revoked.
Although the purport is also overlapped, this part seems to be erroneous.
1. Quotation of the reasons for the judgment of the first instance;
The reasoning for the court's explanation on this case is that "485,875,830 won" of 3rd court's decision is "489,875,830 won", and additional evidence submitted at the court of the first instance which is insufficient to recognize the plaintiff's assertion and is the same as the part of the reasons for the court's decision, except for rejection of each description of Gap's evidence 14 or 16 which is insufficient to recognize the plaintiff's assertion. Thus, it is cited as it is in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
2. Conclusion
Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.