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(영문) 대법원 2014. 03. 13. 선고 2013두26415 판결

(심리불속행) 원고가 양도재산의 명의수탁자에 불과한지[국승]

Case Number of the immediately preceding lawsuit

Gwangju High Court-2013-Nu-1088 ( November 14, 2013)

Title

(Trial Disorder) Whether the Plaintiff is merely a title trustee of the transferred property

Summary

The fact that the registration on the real estate is based on the nominal trust has the burden of proof for the claimant.

Related statutes

Article 14 [Real Taxation] of the Framework Act on National Taxes

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

All of the records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per