주식을 명의신탁함에 있어 조세회피목적이 없었다는 주장의 당부[국승]
Seoul High Court-2018-Nu-5724 ( April 17, 2019)
The legitimacy of the assertion that there was no tax avoidance purpose in the nominal trust of shares
It is difficult to accept the Plaintiff’s proposal in light of the following: (a) document confirmation conducted for a corporation to issue stocks in 2013 and the tax investigation conducted for 2016 differs in subjects and objectives; (b) false cash loan is prepared to conceal that the Plaintiff’s title trust was a nominal share to the claimant’s siblings; and (c) Plaintiff’s penalty items directly donated Plaintiff’s shares to Plaintiff’s
Article 44 of the Inheritance Tax and Gift Tax Act
Supreme Court-2019-Du-40826 ( August 29, 2019)
EO
O Head of tax office
.08.29
All appeals are 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 it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases concerning the Trial Procedure, and therefore, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices