(심리불속행) 조세회피와 상관없는 뚜렷한 목적이 있었다거나 명의신탁 당시에나 장래에 있어 회피될 조세가 없었다고 인정하기 부족함[국승]
Seoul High Court-2016-Nu-38657 (Law No. 16, 2016)
(Trial Incompetence) It is insufficient to recognize that there was a clear purpose not superior to the tax avoidance, or that there was no tax to be avoided in the future at the time of title trust.
(Summary of the Supreme Court Decision 201Da14489 delivered on May 2, 201, 201
Donation of title trust property under Article 45-2 of the former Inheritance Tax and Gift Tax Act
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the judgment below and the appellate brief examined the records of this case, but the appellant's allegation in the grounds of appeal on the grounds of appeal is not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure for Appeal, and thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the