(영문) 서울고등법원 2010. 03. 25. 선고 2009누26250 판결취득자금에 대한 증여추정으로 과세하였는데 쟁송에서 명의신탁증여의제를 주장할 수 없음[국패]
Seoul Administrative Court 2007Guhap43488 (Law No. 22, 2009)
National High Court Decision 2007Du2794 ( November 01, 2007)
Although it was imposed on the presumption of gift for acquisition funds, it is not possible to claim the agenda of title trust donation in litigation.
The tax was imposed on the presumption that the acquisition fund of shares is donated. The new argument is the constructive gift of title trust, and each disposition ground differs from basic facts, so it is not allowed to change the reason for disposition.
The contents of the decision shall be the same as attached.
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Purport of claim
The Defendant’s disposition of imposition of gift tax of KRW 672,00,000 against the Plaintiff on April 6, 2007 is revoked.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
1. Quotation of judgment of the first instance;
The reasoning for the court's explanation concerning this case is as stated in the reasoning for the first instance court's decision, except where the "presumptive presumption" in the third part of the third part of the third part of the first instance court's decision is "resumed", the third part of the third part of the third part of the third part of the first instance court's decision is "resumed", the third part of the third part of the third part of the third part of the first instance court's decision is "resumed", and the third part of the third part of the third part of the third part of the first instance court's decision is "resumed", and the third part of the third part of the third part of the first instance court's decision is "resumed". Thus, this is cited as a substitute in accordance
2. Conclusion
Therefore, the judgment of the first instance court is legitimate, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.