묵시적인 합의가 있는 명의신탁에 해당함[국승]
Suwon District Court 201Guhap2908 (2012.04.03)
Cho High Court Decision 2010J3845 (O4. 14)
title trust with an implied agreement shall constitute a title trust
(As in the judgment of the court of first instance, it is reasonable to view that the title trust due to the use of seal imprint, etc. is a nominal trust, but the receipt of wage and salary income, etc. is deemed as having accepted or impliedly accepted the comprehensive use of the account by opening a securities account in the name of the
2012Nu10835 Revocation of Disposition of Imposition of Gift Tax
KimA
Head of the High Tax Office
Suwon District Court Decision 201Guhap2908 Decided April 3, 2012
March 6, 2013
March 20, 2013
1. The plaintiff's appeal is dismissed.
2. The costs of appeal are incidental to the Plaintiff.
The judgment of the first instance shall be revoked. The imposition of a gift tax of KRW 000 (including additional taxes, and hereinafter the same shall apply) made by the defendant to the plaintiff on August 1, 2010 shall be revoked.
1. cite the judgment of the first instance;
The reasoning of the judgment of the court of first instance is the same as the pertinent part of the judgment, and the corresponding part is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act. The plaintiff asserts to the effect that this court also had the plaintiff, who is the actual owner of the instant shares, opened a securities account and acquired the instant shares in the name of the plaintiff by stealing the name of the plaintiff. However, the evidence submitted by the plaintiff (including the testimony of the witness KimCC) alone is insufficient to admit the plaintiff's assertion, and there is no other evidence to acknowledge this otherwise, and the plaintiff'
2. Conclusion
The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.