[증여세등부과처분취소][공1991.6.1.(897),1398]
The case holding that the provision on deemed donation of the Inheritance Tax Act cannot be applied to a case where a foreign citizen entrusts a title trust to a national for the purpose of avoiding the remaining restrictions on the acquisition of apartment by a foreigner, which is believed to be a limitation under the laws on the acquisition of apartment by the foreigner.
If a foreign citizen purchases an apartment to use it in his/her residence as he/she enters the Republic of Korea, but if he/she believed that there are restrictions on the relevant laws and regulations so that the acquisition of the apartment by a foreigner is impossible, and he/she conducts the registration of ownership transfer in the future with the intention to avoid such restrictions, it is obvious that the title trust of the apartment is not subject to gift tax evasion, and therefore, the deemed donation provision of Article 32-2 of the former Inheritance Tax Act (amended by Act No. 4283 of Dec. 31, 190) cannot be applied.
Article 32-2 of the former Inheritance Tax Act (amended by Act No. 4283 of Dec. 31, 1990)
[Plaintiff-Appellant-Appellee] Plaintiff 1 and 1 other (Law Firm Domin, Attorneys Park Jae-soo and 1 other, Counsel for plaintiff-appellant-appellee-appellant-appellee-appellant-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellant-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-
Laster
Daejeon Head of the tax office
Seoul High Court Decision 90Gu3005 delivered on August 21, 1990
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
As to the ground of appeal by Defendant Litigation Performers
In light of the facts established by the court below, the non-party 1, a foreign citizen, purchased the apartment of this case in order to use it for the residence, but the judicial scrivener explained that it is impossible to acquire the apartment of a foreigner, and the plaintiff was entrusted to the plaintiff, who is his mother, for the purpose of avoiding the remaining restrictions that are believed to have been restricted by the relevant laws and regulations, and completed the registration of ownership transfer in the future of the plaintiff. If this is true, it is obvious that the above Oduk, a real owner, conducted the title trust of the above apartment to the plaintiff is not intended to avoid gift tax. In the case of the title trust for which no tax avoidance purpose exists, the deemed donation provision of Article 32-2 of the Inheritance Tax Act (amended by Act No. 4283, Dec. 31, 1990) cannot be applied. The judgment below to the same purport is just and there is no error of law in the misapprehension of legal principles as the theory
Therefore, the appeal is dismissed and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Kim Sang-won (Presiding Justice)