(심리불속행) 명의신탁에 조세회피목적이 없다고 볼수 없어 당초 처분은 정당함[국승]
Seoul High Court-2015-Nu-33938 ( August 19, 2015)
early 2013 Middle 0811 ( November 28, 2013)
(Trial Incompetence) The initial disposition is legitimate because it cannot be deemed that the title trust has no purpose of tax avoidance.
(The gist of the original judgment) A person who asserts that there was no tax avoidance purpose under the proviso of Article 45-2(1) of the former Inheritance Tax and Gift Tax Act should be proved, but it is difficult to deem only the submitted evidence that there was no tax avoidance purpose, and it is reasonable to make the initial disposition that was avoided due to the title trust.
Donation of trust property under Article 45-2 of the Inheritance Tax and Gift Tax Act
Supreme Court Decision 2015Du50429 Decided gift tax
United StatesA
Defendant, Appellee
The Seoul High Court Decision 2015Nu33938 Decided August 19, 2015
December 10, 2015
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 the argument on the grounds of appeal by the appellant is clear that it falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, it