(심리불속행) 조세회피와 상관없는 뚜렷한 목적이 있어야 명의신탁증여의제로 과세할 수 없음[국승]
Daejeon High Court-2015-Nu-13688 ( November 2, 2016)
(ps) No taxation shall be made on the agenda of title trust donation only with a clear purpose of tax avoidance and unrelated to the tax avoidance.
(Summary) The reasoning for the title trust asserted by the Plaintiffs cannot be readily concluded to be a clear purpose that is irrelevant to the tax avoidance to the extent that it is recognized as having no tax avoidance purpose.
Article 14 of the Framework Act on National Taxes
2016Du60294 Revocation of Disposition of Imposition of Gift Tax
OO
O Head of tax office
Daejeon High Court (Cheongju) 2015Nu13688 ( November 2, 2016)
All appeals are dismissed.
The costs of appeal are assessed against each party.
Although examining the judgment of the court below in light of the records of this case, the argument on the grounds of appeal is dismissed.
It is recognized that there is no reason to constitute Article 4 of the Act on Special Cases concerning Vehicles.
Therefore, all appeals are dismissed in accordance with Article 5 of the above Act. It is so decided by the assent of all participating Justices.
It is decided as per Disposition by the assent of all participating Justices.