(심리불속행) 조세회피목적 명의신탁의 증여세 및 부당무신고가산세 적법 여부[일부패소]
Seoul High Court-2016-Nu-3238 ( August 10, 2016)
(Trial Incompetence) Whether the gift tax on title trust for tax avoidance purpose and the additional tax on improper non-report are legitimate
(In the first instance, the imposition of gift tax on title trust for the purpose of tax avoidance is lawful, but it is difficult for the plaintiffs to recognize that they had not reported the tax base in an unjust manner according to the title trust.
Article 45-2 (1) of the former Inheritance Tax and Gift Tax Act
Article 47-2 (2) 1 of the former Framework Act on National Taxes
2016Du49396 Revocation of Disposition of Imposition of Gift Tax
00 et al. 3
00. Head of tax office and 2
Seoul High Court-2016-Nu-3238 ( August 10, 2016)
December 15, 2016
All appeals are dismissed.
Of the costs of appeal, the portion arising between Plaintiff Aa, BB, C and Defendant e and the Head of the District Tax Office, and the Head of the District Tax Office are borne by each party, and the portion arising between Plaintiff Aa, gg and Defendant hhh are borne by the said Plaintiffs.
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, all of the appeals are dismissed pursuant to Article 5 of the Act. It is so decided as per Disposition by