주식 명의신탁에 해당하는지 및 조세회피 목적이 있었는지 여부[국승]
Seoul High Court 2008Nu35751 (Law No. 12, 2009)
National High Court Decision 2005Du1578 (Ob. 15, 2007)
Whether there is a stock title trust and the purpose of tax avoidance
It is determined that there was a tax avoidance purpose in view of the fact that there was no specific proof as to the capital source of stock, and that the title trust falls under the title trust, the liability for the secondary dividend income tax may accrue at the time of the title trust, and the secondary liability for tax payment may accrue.
The contents of the decision shall be the same as attached.
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating