증여세 부과처분 취소 청구의 소
1. The part of the judgment of the court of first instance, which is revoked by the head of Dongjak Tax Office, Samsung Tax Office, and sericultural Tax Office.
2. The plaintiff.
1. The court's explanation of the background of the disposition, the plaintiffs' assertion, and the relevant laws and regulations is the same as the corresponding part of the judgment of the court of first instance, and thus, it shall be accepted in accordance with Article 8 (2) of the Administrative Litigation Act, and Article 420 of the Civil Procedure Act.
2. Determination
A. Determination as to whether a title trust was made regardless of the intent of the Plaintiffs (see, e.g., Supreme Court Decision 2007Du15780, Feb. 14, 2008). In a case where, with respect to property requiring a registration for transfer or exercise of the right, a constructive gift provision under Article 45-2(1) of the former Inheritance Tax and Gift Tax Act applies where the actual owner and the nominal owner enter into a registration, etc. in the future of the nominal owner by entering into an agreement or communication, regardless of the intent of the nominal owner, it may not be applied in a case where the tax authority unilaterally establishes that the actual owner is different from the nominal owner, and the burden of proving that the registration, etc. of the nominal owner was made by the unilateral act of the actual owner regardless of the intent of the nominal owner should be determined by the nominal owner (see, e.g., Supreme Court Decision 2007Du15780, Feb. 14, 2008).