(심리불속행) 양도담보 목적으로 주식명의가 이전되어 증여의제 대상이 아님[국패]
Seoul High Court 2011Nu3312 (Law No. 12, 2012)
early 2010west2042 ( December 29, 2010)
(Incompetence of Hearing) The name of shares for the purpose of transfer is not subject to deemed donation due to transfer.
(C) In light of the legal principles as to the constructive gift of title trust, the legal principle as to the constructive gift of title trust cannot be applied to the ownership of the shares for the purpose of transfer to an obligor, since the ownership of the shares for the purpose of transfer to an obligee is not the ownership of the shares.
2012Du4326 Revocation of Disposition of Imposition of Gift Tax
XX
Head of Guro Tax Office
Seoul High Court Decision 2011Nu33312 Decided January 12, 2012
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Although examining all of the records of this case, the judgment of the court below and the grounds of appeal, it is clear that the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition
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