명의신탁 후 양도한 주식을 증여로 보아 과세한 처분의 당부[국승]
Seoul High Court 2009Nu24728 (Law No. 23, 2010)
early 2007west5041 (2008.06.30)
The propriety of the disposition imposing the stocks transferred after title trust deemed as a gift;
A title trust under the name of an employee at the time of capital increase and a transfer of shares to a person with a special relationship under formal procedures constitutes donation.
The contents of the decision shall be the same as attached.
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but 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 therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent