이 사건 주식 명의신탁이 조세회피목적이 없었다는 점을 명의자가 납득할 만한 정도로 입증하지 못하여 부과처분은 적법함[국승]
Seoul Administrative Court 2016Guhap60041 (2017.09)
2016west1654 (2016.30)
The disposition of this case is legitimate because it is not proved to the extent that the nominal owner is able to understand the fact that the title trust of this case did not have the purpose of tax avoidance.
As the title holder does not prove to the extent sufficient to understand that the title holder did not have the purpose of tax avoidance due to the existence of dividend income avoidance possibility, etc., the imposition of the instant shares is legitimate.
Donation of title trust property under Article 45-2 of the former Inheritance Tax and Gift Tax Act
2017Nu5999 Revocation of Disposition of Imposition of Gift Tax
ParkA and seven others
O Head of tax office
National Rotations
October 12, 2017
1. The plaintiffs' appeals against the defendants are all dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
The judgment of the first instance shall be revoked. The disposition imposing each gift tax (including additional tax) on each of the Plaintiffs listed in the separate sheet shall be revoked.
1. Quotation of judgment of the first instance;
The reasons for the judgment of this court are as follows: Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, except for changing "the plaintiff" from among "the name of the 6th letter of the judgment of the court of first instance" to " ParkA", and therefore, it is identical to the reasons for the judgment of the court of first instance
2. Conclusion
Since the judgment of the first instance is justifiable, the plaintiffs' appeal against the defendants is dismissed as all of the grounds for appeal.