주식에 대한 양도담보권을 명의신탁하는 경우에는 명의신탁 증여의제규정을 적용할 수 없음[국패]
Seoul Administrative Court-2013-Gu Partnership-28398 (2014.07.04)
Seocho 2012,0624 (2013.09.09)
In the case of title trust of the right to transfer to shares, the provisions on deemed donation of title trust cannot be applied.
(The same as the judgment of the first instance court) In case of title trust of the right to transfer a security for shares, gift tax may not be levied by applying the provision on deemed donation of title trust under Article 45-2(1) of the former Inheritance Tax and Gift Tax Act.
Donation of title trust property under Article 45-2 of the Inheritance Tax and Gift Tax Act
2014Nu59605 Revocation of Disposition of Imposition of Gift Tax
KimA
BB Director of the Tax Office
Seoul Administrative Court Decision 2013Guhap28398 decided July 4, 2014
March 26, 2015
April 23, 2015
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Claim: On October 12, 201, the Defendant revoked a disposition imposing gift tax of KRW 000 on the Plaintiff.
2. Purport of appeal: Revocation of the judgment of the first instance. The plaintiff's claim is dismissed.
The reason for the judgment of the first instance is reasonable, and therefore, Article 8(2) of the Administrative Litigation Act, the main sentence of Article 420 of the
this judgment shall be quoted by reason of this judgment.
Therefore, the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.