(심리불속행) 명의신탁의 목적에 조세회피목적이 없었다고 볼 수 없음[국승]
Seoul High Court-2014-Nu-57234 (20 August 20, 2015)
(Incompetence of Trial) It cannot be deemed that there was no purpose of tax avoidance for the purpose of title trust.
(In the original instance) It is impossible to apply the proviso of the above provision to the extent that the purpose of title trust is not included in the purpose of tax avoidance, and thus, it is deemed that there was an intention of tax avoidance as well as the main purpose of other provisions.
Article 41-2 (1) of the Inheritance Tax and Gift Tax Act
2015Du51361 Revocation of Disposition of Imposition of Gift Tax
MaS
YThe director of the tax office
Seoul High Court Decision 2014Nu57234 Decided August 20, 2015
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition