명의신탁자가 명의수탁자의 이름으로 주식의 처분으로 생긴 양도소득세를 신고하였다고 하여 그 하자가 중대 ・ 명백하다고 할 수 없음[국승]
Seoul Central District Court 201Kadan194292, 2012
If the title truster reported the capital gains tax that occurred from the disposal of shares under the name of the title trustee, the defect is serious and apparent.
(As in the judgment of the first instance court) Although the title trustee becomes the subject of tax payment on behalf of the title truster is illegal, it cannot be deemed that the defect is serious, and the title truster’s report of capital gains tax incurred from the disposal of shares in the name of the Plaintiff, the title trustee, is not obvious that the defect is apparent.
2012Na35728 Return of Fraudulent Gains
right XX
Korea
Seoul Central District Court Decision 2011Gadan194292 Decided July 19, 2012
November 22, 2012
January 10, 2013
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The defendant shall pay to the plaintiff the amount of KRW 000 and 5% interest per annum from October 22, 2009 to the service date of a copy of the complaint of this case, and 20% interest per annum from the next day to the day of full payment.
1. Quotation of judgment of the first instance;
The court's explanation on this case is identical to the entry of the reasoning of the judgment of the court of first instance, and thus, citing it as it is by the main text of Article 420 of the Civil Procedure Act
2. Conclusion
Therefore, the plaintiff's claim is dismissed as it is without merit, and the judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed and it is so decided as per Disposition.