(심리불속행) 이 사건 토지의 양도는 명의신탁을 입증할 수 없어 양도소득세 부과는 적법함[국승]
Daejeon High Court 2015Nu13725 ( November 08, 2017)
(D) The transfer of the land of this case is legitimate because it is not possible to prove the title trust.
(1) In the event that the title truster transfers real estate to a third party and the transfer income was attributed to the title truster under the substance over form principle, the person liable to pay the tax under the substance over form principle bears the burden of proof. As such, the transfer of land in this case lacks objective evidence of title trust and cannot be otherwise proven, the initial imposition disposition of the capital gains tax is lawful.
Article 14 (Real Taxation)
2017Du69533 Revocation of Disposition of Imposition of Gift Tax
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00. Head of tax office
Daejeon High Court 2015Nu13725
November 08, 2017
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the argument on the grounds of appeal is not deemed to include or not accept the grounds of appeal under the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.