주식 명의신탁 증여의제로 과세한 처분은 적법함[국승]
Seoul Administrative Court 201Guhap2903 ( August 19, 2011)
Seocho 2010west 1715 ( November 02, 2010)
The disposition imposed on the constructive gift of stock nominal trust is legitimate.
In full view of the fact that a shareholder at the time of the investigation of stock change and the fact that there was no payment of stock transaction price is submitted, it is difficult to conclude that there is no tax avoidance purpose, and the disposition imposed on the constructive gift of stock nominal trust by calculating the stock value as a supplementary evaluation method is legitimate.
2011Nu35011 Revocation of Disposition of Imposition of Gift Tax
IsaA
The Director of Gangnam District Office
Seoul Administrative Court Decision 2011Guhap2903 decided August 19, 2011
March 28, 2012
May 2, 2012
1. The plaintiff's appeal is dismissed.
The costs of appeal shall be borne by the plaintiff.
The judgment of the first instance shall be revoked. The defendant shall revoke the disposition of imposition of gift tax of KRW 000 against the plaintiff on December 7, 2009.
1. The part citing the judgment of the court of first instance
The reasoning for this Court concerning this case shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, with the exception of the following cases:
Part to be used for repair)
From the 15th to the 12th day of theO, the following amounts shall be met:
「다음에서 보는 사정을 종합하여 보면 갑 제10호증 기재만으로는 이QQ이 이 사건 주식을 원고 앞으로 명의신탁한 것에 조세회피 목적이 없었다는 점을 인정하기 어렵고 달리 이를 인정할 증거가 없다.
① The Plaintiff did not assert and prove that there was a clear purpose other than tax avoidance in the title trust of the instant shares.
② 주식 보유는 주삭발행 법인이 설제 배당하였는지 여부 또는 배당가능액 다과에 불구하고 배당소득 발생을 고려하지 않을 수 없다. 현행 소득세법상 주식 배당소득은 분리과세 되는 일정한 경우를 제외하고 종합과세 되어 누친세율이 적용된다 FF기업은 2003년 사업 연도 약 000원， 2004년 사업 연도 약 000원， 2005년 사업연도 약 000원 유보이익잉여금을 가지고 있었다(을 제6호증). 이QQ 이 원고에게 이 사건 주식을 명의신탁하여 누진세인 종합소득세 부담을 회피할 목적이 없었다고 단정 할 수 없다.」
Article 26(4) and Article 19(2)2 of the former Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 2010, Jan. 1, 2011; Presidential Decree No. 2020, Jan. 21, 2011; Presidential Decree No. 2020, Feb. 22, 2011) is changed into "the last day of this judgment".
2. Conclusion
The appeal is dismissed.