(심리불속행) 실제 소유하고 있는 주식이라고 판단되므로 명의신탁에 따른 증여세 과세는 위법함[국패]
Seoul High Court 2011Nu36533 (2012.05.02)
early 209west342 ( December 01, 2010)
Since it is judged that shares are actually owned, gift tax under title trust is illegal.
(Summary) Even after the occurrence of a dispute over ownership, it is not sufficient to recognize that a title trust was made with respect to the payment of dividends by shares after the occurrence of a dispute over ownership, and there is no other evidence to acknowledge it.
2012Du11539 Revocation of a disposition, etc. imposing gift tax
X 2 others
The Director of Gangnam District Office
Seoul High Court Decision 2011Nu36533 Decided May 2, 2012
All appeals are dismissed.
The costs of appeal are assessed against the defendant.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per
Reference materials.
If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final