(심리불속행) 공부상의 소유자가 아닌 실소유자로부터 부담부증여에 따른 양도소득세 과세여부[국승]
Seoul High Court 2016Nu45228 (Law No. 229, 2016)
(C) Whether capital gains tax is levied due to onerous donation by the actual owner who is not the owner in the public record book.
(1) The substance of the instant disposition is reasonable to deem that the real owner of the instant real estate was not the owner in the public register, and therefore, the instant disposition imposing capital gains tax on the Plaintiff based on the onerous donation is lawful in accordance with the substance over form principle.
2016Du57274 Revocation of Disposition of Imposing capital gains tax
AA
b Head of the Tax Office
Seoul High Court Decision 2016Nu45228 Decided September 22, 2016
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant 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. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent