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(영문) 대법원 2017. 08. 18. 선고 2017두47977 판결

명의신탁 증여의제[국승]

Case Number of the immediately preceding lawsuit

Seoul High Court-2016-Nu-7884 ( April 18, 2017)

Title

Donation of title trust

Summary

(In the event that the title trust was not established, there is a burden of proof for the claimant that there was no purpose of tax avoidance.

Related statutes

Article 45-2 of the Inheritance Tax and Gift Tax Act;

Cases

Supreme Court Decision 2017Du47977 Decided revocation of Disposition of Gift Tax Imposition

Plaintiff-Appellant

AAA and one other

Defendant-Appellee

BB Head of the tax office and one other

Judgment of the lower court

oly 2017.18

Imposition of Judgment

8.08.18

Text

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

Reasons

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 assertion in the grounds of appeal constitutes Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition