명의신탁 당시에나 장래에 있어 회피될 조세가 없었다고 인정하기에 부족함[국승]
Suwon District Court-2014-Guhap-5898 ( November 03, 2015)
It is insufficient to recognize that there was no tax to be avoided at the time of title trust or in the future.
Unless the purpose of title trust is included in the purpose of tax avoidance, a deemed donation cannot be applied by applying the proviso of the above provision. Therefore, if it is deemed that there was an intention of tax avoidance as well as the main purpose of other provisions, it shall not be deemed that there exists no purpose
Donation of title trust property under Article 45-2 of the former Inheritance Tax and Gift Tax Act
2015Nu70685 Revocation of Disposition of Imposition of Gift Tax
KimA
○ Head of tax office
Suwon District Court Decision 2014Guhap5898 Decided November 3, 2015
July 8, 2016
August 19, 2016
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. Each imposition of KRW 390,110,090 (including additional taxes) of the gift tax on June 1, 2009 against the Plaintiff on February 4, 2013 and KRW 212,336,890 (including additional taxes) of the gift tax on July 1, 2009 shall be revoked.
1. Quotation of the reasons for the judgment of the first instance;
The reason for this decision is the same as the reason for the judgment of the court of first instance, and thus, it is cited by Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of
2. Conclusion
Therefore, the plaintiff's claim is dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.