(심리불속행) 부동산소유권이전등기가 명의신탁이라는 점에 대한 증명책임은 주장하는 자에게 있음[국승]
Seoul High Court-2016-Nu-34785 ( January 25, 2017),
Cho Jae-2014 Medium-990 (Law No. 126, 2014)
(Incompetence of Trial) The burden of proving that the registration of real estate ownership is a title trust exists to the claimant.
(The gist of the original trial) In the event of a title trust of real estate, if the title truster transfers the real estate at his own will and the income from such transfer belongs to the title truster, the burden of proving that there is another person who actually obtains income from the transfer of the real estate, since the ownership transfer registration was based on the title trust.
Enforcement Decree of the Income Tax Act Article 162 (Time of Transfer or Acquisition)
2017-Du-36724 Revocation of Disposition of Imposing capital gains tax
AA
o Head of the tax office
The second instance decision
Seoul High Court Decision 2016Nu34785 Decided January 25, 2016
May 31, 2017
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Examining the judgment of the court below and the grounds of appeal, since it is apparent that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, it is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices