조세회피 목적이 없었다고 보기 어려워 명의신탁에 따른 증여세 과세는 적법함[국승]
Seoul Administrative Court 2012Guhap15715 ( November 22, 2012)
early 201st century 5029 ( October 13, 2012)
The gift tax imposed on title trust is legitimate because it is difficult to view that there was no tax avoidance purpose.
It is difficult to accept the argument that the purpose of a company’s bypass listing procedure was solely carried out by the company’s bypass listing procedure, and it is difficult to deem that there was no purpose of tax avoidance because the title trust result in avoiding global income tax.
2012Nu38192 Revocation of Disposition of Imposition of Gift Tax
Park AA
Head of Seodaemun Tax Office
Seoul Administrative Court Decision 2012Guhap15715 decided November 22, 2012
April 18, 2013
May 9, 2013
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance court is revoked. On August 19, 201, the disposition of imposition of KRW 000 on the gift tax of 2006, which was rendered to the Plaintiff on August 19, 201, is revoked (it appears that the above tax amount is included in penalty tax).
1. Quotation of the reasons for the judgment of the first instance;
The reasons why the court should explain in this decision are as follows, and the reasons why the court added the judgment on the plaintiff's argument in Section II(2) are as stated in Section 2 of Article 8 of the Administrative Litigation Act and Section 420 of Article 420 of the Civil Procedure Act.
2. Additional determination
A. The plaintiff's assertion
The purpose of title trust of the MediationCC on the instant shares (hereinafter “title trust of this case”) is to carry out promptly and smoothly the bypass listing procedure of the instant company (BBB Tech), and the avoidance of global income tax on the MediationCC in this case is that the type of transaction to which the instant shares were transferred from the Park Jong-chul was not a payment of service cost but a stock transaction. As such, the instant title trust of this case should be revoked on the premise that there is no causal link with the comprehensive income tax avoidance against the MediationCC, and that the instant disposition of this case should be revoked on the ground that there was a tax avoidance purpose with respect to the instant title trust of this case.
B. Determination
(1) In this case, ① the Plaintiff had a clear purpose of tax avoidance to the extent that the Plaintiff had no objective of tax avoidance in the instant title trust, and there was no tax avoidance in the future at the time of the instant title trust, and all evidence submitted by the Plaintiff, such as the testimony of the first instance court CC, are insufficient to prove that the purpose of the instant title trust falls under the case where the objective of tax avoidance is not included in the objective of tax avoidance, and ②, based on the facts cited earlier, evidence, etc., that there was a result of avoiding the comprehensive income tax related to the acquisition of the instant shares through the instant title trust, and that the reduced tax avoidance amount is small, and that the Plaintiff did not have any objective of tax avoidance under the name of 00, and that the Plaintiff did not have any other purpose of tax avoidance under the name of 10, and that it was difficult to conclude that the Plaintiff did not have any other purpose of tax avoidance under the overall title trust 10, and that the Plaintiff did not have any other purpose of tax avoidance under the name of 10, and that the Plaintiff did not have any other purpose of tax avoidance.
3. Conclusion
Thus, the plaintiff's appeal is dismissed as it is without merit.