조세회피의 목적이 없었다는 점에 관해서는 이를 주장하는 명의자에게 증명책임이 있음[국승]
Seoul Administrative Court-2015-Gu Partnership-78489 ( November 10, 2016)
As to the absence of the purpose of tax avoidance, the claimant bears the burden of proof.
The nominal owner who bears the burden of proving that the purpose of the tax avoidance was not the purpose of the tax avoidance was not the same as that of the tax avoidance to the extent that the nominal owner had no objective of the tax avoidance, and that there was no tax avoidance in the future at the time of the title trust, with objective and correct evidence proving that there was no tax avoidance in the future to the extent that
Donation of title trust property under Article 45-2 of the former Inheritance Tax and Gift Tax Act
2016Nu78976 Revocation of Disposition of Imposition of Gift Tax
The New Z except 19
Y Head of tax office and 10
Seoul Administrative Court Decision 2015Guhap78489 decided November 10, 2016
May 17, 2017
June 14, 2017
1. All appeals filed by the plaintiffs are dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
The judgment of the court of first instance is revoked. The defendants' notification of gift tax by plaintiff in attached Form 1 against the plaintiffs.
Each gift tax imposition (including additional tax) on each statement shall be revoked.
1. Quotation of judgment of the first instance;
The court's explanation on this case is consistent with the reasoning of the judgment of the court of first instance except for adding some contents to the judgment of the court of first instance as follows. Thus, it is acceptable to accept this as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
In Part 7 of the second reason, "the defendant has succeeded to the authority of the head of the Dongdaemun Tax Office)" shall be added.
○ Subsequent to the 4th page “A No. 4, 22” (including household numbers) of the fifth page, “A No. 25” shall be added.
2. Conclusion
Therefore, the judgment of the first instance court is justifiable, and all appeals by the plaintiffs are dismissed as it is without merit. It is so decided as per Disposition.