증여세 부과처분 취소소송
The defendant's appeal is dismissed.
Expenses for appeal shall be borne by the defendant.
Purport of claim and appeal
1. Purport of the claim.
1. The reasoning of the judgment of the court of first instance cited this case is as stated in the reasoning of the judgment of the court of first instance, except for the addition or dismissal of some contents as follows. Thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
The following shall be added between conduct 17 and 18 of the first instance judgment:
The title trust relationship is merely a formal title transfer of the assets acquired with the fund of a truster to a trustee, and is the relationship that the truster manages and profits from the fund of the truster, and the title of the assets may be terminated by the unilateral declaration of the truster. On the other hand, in the case of a special purpose company, the assets acquired with the fund of the special purpose company are managed in its own name and gain profits from the management in its own name, and the controlling shareholder who actually contributed to or lends the fund indirectly obtains profits through a separate legal act called dividends. In addition, the controlling shareholder is only able to recover investments through liquidation and distribution of residual assets in the relationship with the special purpose company, and cannot acquire the assets of the special purpose company in its own name through a unilateral way of termination of the contract. Therefore, the legal relationship between the special purpose company and the controlling shareholder is different from the title trust relationship, and it is difficult to see that the title trust relationship is recognized solely on the ground that the special purpose company used the special purpose company, barring any special circumstance. The part of the 15th sentence of the judgment of the first instance is as follows.
However, solely based on the foregoing circumstances, it can be recognized that B is an independent subject of rights and obligations distinct from the Plaintiff and is an entity with no independent legal personality, or that the Plaintiff is an actual owner of the instant shares owned by B beyond substantially controlling and managing B.