명의신탁된 주식을 양도의 형식으로 저가양도하여 명의신탁 환원된 경우 과세대상이 아님[국패]
Seoul Administrative Court 2008Guhap6394 ( October 10, 2008)
National High Court Decision 2007west0844 ( November 12, 2007)
Where a title trust return is made by transferring at a low price the shares held in title trust in the form of transfer, it shall not be subject to taxation.
The lower price, gift tax, and capital gains tax are based on the premise that the transfer of property was actually carried out, and if it is merely a return of the title holder upon the termination of the title trust agreement, it shall be deemed that there was no transfer subject to taxation.
The contents of the decision shall be the same as attached.
1. All appeals by the Defendants are dismissed.
2. The costs of appeal are assessed against the Defendants.
Purport of claim and appeal
1. Purport of claim
On November 13, 2006, the head of Gangnam District Tax Office imposed a gift tax of KRW 2,268,422,170 on the Plaintiff Lee Jae-won in 2005; imposed a transfer income tax of KRW 164,584,620 and securities transaction tax of KRW 8,57,050 on November 16, 2006 by the head of the same district tax office; imposed a transfer income tax of KRW 167,57,050 and securities transaction tax of KRW 41,497,570 and securities transaction tax of KRW 21,42,640 shall be revoked on the same day.
2. Purport of appeal
The judgment of the first instance is revoked. All of the plaintiffs' claims are dismissed.
The reasoning for the court's explanation concerning this case is the same as the entry of the reasoning for the judgment of the court of first instance. Thus, it is citing this as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the
Therefore, the judgment of the court of first instance is justified, and all appeals by the defendants are dismissed as it is without merit. It is so decided as per Disposition.