명의신탁 부동산의 양도소득세 납세의무자[국승]
Daejeon High Court 2010Nu76 (Law No. 19, 2010)
Cho High Court Decision 2008 Jeon 4031 (Law No. 902.06)
Persons liable to pay capital gains tax on title trust real estate
Even if the purchase price is paid in full with the permission of successful bid in the name of the plaintiff under the title trust agreement, regardless of whether the purchase price is paid, the plaintiff who is the title holder shall acquire the ownership of the land and building for auction, and the title trust agreement constitutes invalid pursuant to the Act on the Registration of Real Estate under Actual Titleholder's Name.
The contents of the decision shall be the same as attached.
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure
Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.