추가로 대출을 받기 위해 증권계좌를 수탁자 명의로 개설하고 주식을 명의신탁한 경우 명의신탁 증여의제[국승]
Seoul High Court 2008Nu14581 (Law No. 11, 2009)
National High Court Decision 2006No1881 (Law No. 9.05)
In case where a securities account is opened in the name of a trustee to obtain additional loans, and stocks are held in trust, deemed donation of title trust.
In the case of stock title trust, if it is deemed that there was an incidental intention of tax avoidance as well as other purpose, it cannot be said that there was no purpose of tax avoidance. However, the Plaintiff cannot be said that there was no purpose of tax avoidance in view of the fact that the securities account was opened in the name of the trustee and omitted in the dividend income generated by acquiring stocks
The contents of the decision shall be the same as attached.
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the allegation in the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per