(심리불속행) 주식에 대한 양도담보권을 명의신탁하는 경우에는 명의신탁 증여의제규정을 적용할 수 없음[국패]
Seoul High Court-2014-Nu-59605 (23 April 2015)
Seocho 2012,0624 (2013.09.09)
(In case of title trust of the right to transfer a security for shares, the provision on deemed donation of title trust cannot be applied.
In the event of title trust of the right to transfer for shares, gift tax may not be levied by applying the provision on deemed donation of title trust under Article 45-2(1) of the former Inheritance Tax and Gift Tax Act.
Donation of title trust property under Article 45-2 of the Inheritance Tax and Gift Tax Act
2015Du42510 Revocation of Disposition of Imposition of Gift Tax
KimA
BB Director of the Tax Office
Seoul High Court Decision 2014Nu59605 Decided April 23, 2015
August 27, 2015
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The records of this case and the judgment below and the grounds of appeal were examined, but the appellant's grounds of appeal are examined.
Inasmuch as the argument regarding the appeal procedure does not include the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal or it is recognized that there is no reason, the appeal is dismissed under Article 5 of the same Act. It is so decided as per
August 27, 2015