쟁점부동산을 모가 원고에게 명의신탁한 이유로 부과처분이 부당한지의 여부[국승]
Seoul High Court-2017-Nu-34195 (Law No. 23, 2017)
Cho Jae-2015-2855 (Law No. 17, 2015)
Whether the disposition of imposition is unreasonable on the ground that the mother of the key real estate title trust to the Plaintiff
Under the substance over form principle, the person liable to pay the relevant capital gains tax has the burden of proving that the title truster who is the subject of the transfer does not become the taxpayer, but can be subject to the substance over form under the substance over form principle.
Article 14 of the Framework Act on National Taxes
2017Du47120 Revocation of a tax imposition disposition
AA
AA Head of the Tax Office
on October 2017 07
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition