(심리불속행) 주식이 명의신탁되었음이 밝혀진 이상 명의신탁자를 특정하여 밝힐 필요 없이 증여세를 부과할 수 있음[국승]
Seoul High Court-2017-Nu-37941 ( December 25, 2017)
16-608 ( October 07, 2016), 201.
(Trial Incompetence) Unless it is revealed that shares were held in title trust, gift tax may be imposed without specifying the title truster.
(Summary) If it is found that shares were held in title trust to a title trustee, the tax authority may levy gift tax pursuant to the constructive provision on title trust donation on the basis thereof, and there is no need to specify the title truster as the grounds for disposition.
Article 45-2 (Presumption of Donation of Title Trust Property)
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The records of this case and the judgment of the court below and the grounds of appeal (to the extent of supplement in case of any statement in the statement in the statement not timely filed) were examined. However, the grounds of appeal are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal or are deemed groundless. Thus, the appeal is dismissed in accordance with Article 5 of the Act. It is so decided as per