(심리불속행) 주식 명의신탁 증여의제 부과처분은 적법함[국승]
Seoul High Court Decision 2011Nu37284 Decided May 2, 2012
Seocho 2010west 1711 ( November 02, 2010)
(Incompetence of hearing) The imposition of deemed donation of a stock title trust is legitimate.
(The gist of the original trial) Although there was a seal impression in relation to the acquisition of shares at the time of the investigation, the imposition of gift tax pursuant to the title trust is legitimate because it is difficult to recognize that there was no purpose of tax avoidance due to the title trust and it was difficult to recognize that there was no objective of tax avoidance due to the title trust.
2012Du11751 Revocation of Disposition of Imposition of Gift Tax
XX
Head of the Do Tax Office
Seoul High Court Decision 2011Nu37284 Decided May 2, 2012
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the ground of appeal on the grounds of appeal is not deemed to have been rejected or not.
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.
Reference materials.
If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final