(심리불속행)증여세가 과세되었거나 과세될 수 있는 명의신탁 주식의 매도대금으로 다시 취득한 주식은 증여세가 과세될 수 없음[국승]
Busan High Court-2017-Nu-46 (Law No. 24, 2018)
(Re-acquisition of shares in title trust to which gift tax is imposed or may be imposed, shall not be subject to gift tax.
Unless any special circumstance exists, such as that the stocks acquired as the sale price of the stocks under title trust subject to the first deemed donation and are subject to taxation or taxation, and again transferred in the name of the same person under the name of the same person is severed from the stocks, time or nature of the first title trust, and are recognized as a separate new title trust stocks, no gift tax may be levied again.
Donation of trust property under Article 41-2 of the Inheritance Tax and Gift Tax Act
Supreme Court Decision 2018Du159 Decided Disposition of Imposition of Gift Tax
AAA foreign country
BB Director of the Tax Office
Busan High Court Decision 2017Nu46 decided January 24, 2018
January 24, 2018
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
Examining the judgment of the court below and the grounds of appeal, since it is apparent that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, all appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices