(심리불속행) 주식에 대한 명의개서가 이루어지지 아니하였다면 그 명의자에게 이 사건 법률조항을 적용하여 증여세를 과세할 수는 없음[국패]
Seoul High Court-2016-Nu-4883 ( December 07, 2016)
(C) If a change in the ownership of shares is not made, gift tax may not be imposed on such person by applying the legal provision of this case.
(C) In order for the tax authority to impose gift tax under Article 45-2 of the former Inheritance Tax and Gift Tax Act by deeming the title trust of shares as a donation, the tax authority must verify the fact that the list of shareholders is prepared, the fact that the actual owner and the nominal owner are different from the nominal owner, or prove the fact that the list of shareholders is not prepared, and the statement of changes in the number of shares, etc.
Legal fiction of donation of title trust property under Article 45-2 of the Inheritance Tax and Gift Tax Act
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
All of the judgment below and the appellate brief examined the records of this case, but the appellant's 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 of Appeal, or are recognized to be groundless. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of