이 사건 주식은 명의신탁된 주식이며, 명의신탁에는 조세회피의 의도도 있었다고 보아야 함[국승]
Seoul Administrative Court-2018-Gu Partnership-5430 ( October 25, 2019),
Cho High-2016-west-0095 ( April 17, 2017)
It should be viewed that the instant shares are the shares held in title trust, and that there was the intent of tax avoidance in title trust.
In light of the developments leading up to the acquisition or sale of the instant shares, the Plaintiff, such as the purchase of the instant shares, securing of the company’s management right, selection of persons subject to sale, and determination of sale conditions, etc., actually controlled the company after the acquisition of the instant shares, and exercised the power to dispose of such shares. As such, the actual owner
Articles 4 (Gift Tax Liability) and 45-2 (Legal Fiction as Donation of Title Trust Property) of the former Inheritance Tax and Gift Tax Act
2019Nu38450 Revocation of Disposition of Imposition of Gift Tax
Aa and 1 other
BB Director of the Tax Office
July 8, 2019
August 14, 2019
1. All appeals filed by the plaintiffs are dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
The judgment of the first instance shall be revoked. The imposition of gift tax (including additional tax) imposed by the defendant on August 1, 2017 shall be revoked in all.
1. Quotation of judgment of the first instance;
The reasoning of the judgment of this court is the same as that of the judgment of the court of first instance, and therefore, it is accepted in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act (the grounds of appeal by the plaintiffs are not significantly different from the allegations in the court of first instance. However, the judgment of the court of first instance is recognized as legitimate even when examining the arguments, etc.
2. Conclusion
Therefore, the judgment of the first instance court is legitimate, and it is so decided as per Disposition by the assent of all appeals of the plaintiffs.