주식들의 명의신탁에 조세회피의도가 없었다고 단정할 수 없음(상고기각)[국승]
Seoul High Court-2015-Nu-47470 ( October 21, 2015)
It cannot be readily concluded that there was no intention of tax avoidance in the title trust of shares (Dismissal of Appeal)
(1) As long as it is not deemed legally impossible to allocate new shares in the name of a title truster in the course of capital increase, it is difficult to readily conclude that there exists a clear separate purpose from that of tax avoidance solely on the basis of the mere fact that new shares were allocated according to the ratio of existing shares.
Legal fiction of donation of title trust property under Article 45-2 of the Inheritance Tax and Gift Tax Act
Supreme Court Decision 2015Du57185 Decided revocation of Disposition of Gift Tax
IsaA
Deputy Director of the Tax Office
Seoul High Court 2015Nu47470 ( October 21, 2015)
oly 2014.10
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
While examining the records of this case and the judgment of the court below and the grounds of appeal (to the extent of supplement in case of the statement in the statement of the grounds of appeal submitted after the lapse of the period for supplemental appellate brief), the argument in the grounds of appeal by the appellant is not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and it is deemed that there are no grounds or grounds. Accordingly, the appeal is dismissed