명의신탁에 있어 조세회피의 의도가 없었다고 단정할 수는 없다고 할 것임[국승]
Seoul High Court (Chuncheon) 2012Nu527 (Seoul High Court, 2013.24)
early 2010 Heavy2466 ( October 11, 2010)
In title trust, it cannot be readily concluded that there was no intention of tax avoidance in title trust.
Inasmuch as the amount of tax on the dividend income that can be avoided through the title trust is not significant, or there is no reduced tax evasion or reduced tax on shares, it cannot be readily concluded that the Plaintiff did not have any intent of tax avoidance in the title trust under tax law in the title trust with respect to the title trust of the instant shares.
Article 45-2 of the Inheritance Tax and Gift Tax Act
2013Du18346 Revocation of Disposition of Imposition of Gift Tax
LAA
Head of Three Tax Office
Seoul High Court (Chuncheon) Decision 2012Nu527 Decided July 24, 2013
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the appellant’s grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, the appeal is dismissed pursuant to Article 5 of the same Act and the costs of appeal are assessed against the losing party. It is so decided