양도소득세부과처분취소
1. On January 19, 2017, the Defendant imposed an imposition of KRW 71,018,640 (including additional taxes) for the transfer income tax reverted to the Plaintiff in 2009.
1. Details of the disposition;
A. On June 9, 2008, the Defendant sold the purchase price of KRW 240 million in the Plaintiff’s name from Jun. 3, 2008 to D on March 31, 2009, the Defendant issued a disposition imposing capital gains tax of KRW 71,018,640 (including additional tax) for the Plaintiff on January 19, 2017 (hereinafter “instant disposition”).
B. The Plaintiff filed an objection against the instant disposition on April 19, 2017, but was dismissed on May 31, 2017, and again filed an appeal with the Tax Tribunal on August 29, 2017. However, the Tax Tribunal dismissed the Plaintiff’s appeal on December 5, 2017.
[Ground of recognition] Facts without dispute, Gap evidence 1, 2, 3, Eul evidence 1, the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. In the event that the Plaintiff’s alleged assets are disposed of, the person liable to pay capital gains tax under the principle of substantial taxation is the title truster, who is the subject of transfer.
Despite the fact that the Plaintiff merely lent the name of the purchaser of the instant purchase right to the Dong Chang-gu High School E, the instant disposition that the Defendant deemed the Plaintiff as the taxpayer and imposed capital gains tax on the Plaintiff is unlawful.
B. According to Article 14(1) of the Framework Act on National Taxes, if the ownership of income, profit, property, act, or transaction subject to taxation is merely nominal, and there is another person to whom such income, profit, property, act, or transaction belongs, and if there is another person to whom such income, etc. belongs, the person to whom such income, etc. actually belongs shall be liable to pay taxes. If a title truster transfers assets to a third party and the transfer income is attributed to the title truster, the person to whom such income, etc., is liable to pay taxes under the principle of substantial taxation under our tax law, is not a title truster who is the subject of the transfer (see Supreme Court Decision 93Nu517, Sept.