(영문) 서울고등법원 2016. 12. 23. 선고 2016누49541 판결명의신탁 증여의제 규정은 실질소유자와 명의자가 합의 또는 의사소통을 하여 명의자 앞으로 등기 등을 한 경우에 적용되는 것임[국패]
Suwon District Court-2015-Gu Partnership-68902 (Law No. 18, 2016)
Cho Jae-2015- Middlebuan-001 (Law No. 15, 2016.29)
The provision on deemed donation for title trust shall apply in cases where the actual owner and the nominal owner have made registration, etc. in the name of the nominal owner by agreement or communication.
The provision on deemed donation for title trust shall apply in cases where the actual owner and the nominal owner have made registration, etc. in the name of the nominal owner by agreement or communication.
Legal fiction of donation of title trust property under Article 45-2 of the Inheritance Tax and Gift Tax Act
2016Nu49541 Revocation of Disposition of Imposition of Gift Tax
KK
Head of △ District Office
Suwon District Court Decision 2015Guhap68902 Decided May 18, 2016
December 2, 2016
December 23, 2016
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Purport of claim
The Defendant’s disposition of imposition of KRW 0,00,000,000, which was imposed on the Plaintiff on February 18, 2014, shall be revoked.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
1. Quotation of the reasons for the judgment of the first instance;
The reason for this decision is the same as the reason for the judgment of the court of first instance, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the
2. Conclusion
Therefore, the plaintiff's claim is justified, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.