(심리불속행) 명의신탁 사실이 인정되는 이상 조세회피의 목적외의 다른 뚜렷한 목적이 있었음을 명의자가 입증하여야 함.[국승]
Seoul High Court 2016Nu78891 (Law No. 25, 2017.05)
(In so far as the fact of title trust is recognized, the nominal owner shall prove that there has been another obvious purpose other than the purpose of tax avoidance.
(Summary) The shares held in title trust under the name of the new Do could be avoided from applying progressive tax rates on dividend income, from the burden of secondary tax liability under the Framework Act on National Taxes, and from the deemed acquisition tax under the Local Tax Act, and the application of the unfair calculation panel provisions, etc. can have been avoided. Therefore, it cannot be deemed that there exists a trust under the name of shares for other purposes
Donation of title trust under Article 45-2 of the Inheritance Tax and Gift Tax Act
2017Du50713 Revocation of Disposition of Imposition of Gift Tax
AA
○ Head of tax office
Seoul High Court Decision 2016Nu78891 Decided 25, 2017
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 assertion on the grounds of appeal by the appellant constitutes Article 4 of the Special Act on the Procedure for Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent