명의신탁자가 조세회피목적이 없음을 입증하지 않았으며, 명의신탁으로 인한 조세회피목적이 없었다고 보기도 어려움[국승]
Seoul High Court-2017-Nu-33833 ( December 21, 2017)
It was difficult for the title truster to prove that he did not have the purpose of tax avoidance, and to deem that there was no purpose of tax avoidance due to the title trust.
In light of the fact that the second instance court accepted shares in title trust (in light of the fact that there was a problem that there was no tax avoidance purpose in the application of progressive tax rates on dividend income, secondary tax liability under the Framework Act on National Taxes, and deemed acquisition tax under the Local Tax Act).
Donation of trust property under Article 45-2 of the Inheritance Tax and Gift Tax Act
Article 69 of the Inheritance Tax and Gift Tax Act
2017Nu3333 Revocation of Disposition of Imposing gift tax
Kim** et al.*
O Head of the tax office and 9
February 28, 2018
All appeals are dismissed.
The costs of appeal are assessed against each party.
All of the judgment of the court below and the records of this case 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 of Appeal or are recognized to be groundless. Thus, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent