주식을 실제 증여받은 것인지 명의를 도용당하였는지 여부 (심리 불속행 판결)[국패]
Whether or not shares were actually donated to a third party or not (Trialless and honest Judgment)
Since the donor could not be deemed to have actually been given a gift since the donor did not seek consultation or consent on the use of name, it is unlawful to impose a tax due to this reason.
Article 96 of the Income Tax Act
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Although examining all of the records of this case and the judgment of the court below and the grounds of appeal, it is clear that the appellant’s grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by