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(영문) 대법원 2009. 10. 15. 선고 2009두10475 판결

부동산매매업으로 본 과세처분에 대해 명의신탁부동산이라는 주장의 당부[국패]

Case Number of the immediately preceding lawsuit

Seoul High Court 2008Nu23391 (Law No. 2009.05)

Case Number of the previous trial

early 2007west0307 (Law No. 13, 2007)

Title

The legitimacy of the assertion that this taxation is a title trust real estate for real estate sale business

Summary

After the resolution of de facto marital relationship, the Plaintiff transferred the ownership of the instant real estate on the ground of donation to the Plaintiff; however, such circumstance alone cannot be deemed as real estate held in title trust; and there is no objective financial transaction details, etc. that the sale proceeds accrue to a person other than the Plaintiff.

The decision

The contents of the decision shall be the same as attached.

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal on the grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per