주식의 실제 소유자 및 조세회피목적 유무의 판단[국승]
Seoul High Court-2018-Nu-30947 ( November 15, 2018)
Determination as to whether the actual owner of shares and the purpose of tax avoidance exists
The nominal owner who bears the burden of proof was not related to the tax avoidance to the extent that there was no tax avoidance purpose in the title trust, and the person who bears the burden of proof must prove that there was no tax avoidance at the time of the title trust or in the future, with objective and correct evidence, that there was no tax avoidance at the time of the title trust.
Article 45-2 (Presumption of Donation of Title Trust Property)
2018Du65927 Revocation of Disposition of Imposition of Gift Tax
1. AA;
2. BB
1. Aa director of the tax office;
2. B. Director of the Tax Office:
March 28, 2019
All appeals are dismissed.
The costs of appeal are assessed against the defendant.
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 provided for in each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Trial Procedure, or are recognized as groundless. Accordingly, all appeals are dismissed pursuant to Article 5 of the same Act and the costs of appeal are borne by the losing party. It is so decided as per Disposition by