beta
(영문) 대법원 2014. 06. 26. 선고 2014두5057 판결

(심리불속행)명의신탁 받은 주식이 아니라 주식을 증여받은 것임[국승]

Case Number of the immediately preceding lawsuit

Seoul High Court 2013Nu10634 (2014.02.07)

Title

(C) that the shares are donated, not the shares held in title trust;

Summary

(1)The disposition imposing gift tax on the increase in the value of shares is legitimate on the ground that shares are deemed to have been donated under title trust without the original purpose of tax avoidance, however, that shares are presumed to have been donated under KOSDAQ-listed and are expected to have been donated to the spouse in advance of low-evaluation shares;

Related statutes

Article 41-3 of the Inheritance Tax and Gift Tax Act

Cases

2014Du5057 Revocation of Disposition of Imposition of Gift Tax

Plaintiff-Appellant

Gangwon A

Defendant-Appellee

Head of Suwon Tax Office

Judgment of the lower court

Seoul High Court Decision 2013Nu10634 Decided February 7, 2014

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 argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as