주식 명의신탁에 조세회피목적이 없었다는 주장의 당부[국승]
Gwangju High Court 2010Nu862 ( October 14, 2010)
early 2009 Mine0539 (20 May 20, 2009)
Appropriateness of the assertion that there was no tax avoidance purpose in stock title trust
The fact that the purpose of title trust is not specifically disclosed, even if there was no result of tax avoidance, such as secondary tax liability as oligopolistic shareholders after the title trust, cumulative global income tax burden due to dividends, this is merely a situation after the title trust was made.
The contents of the decision shall be the same as attached.
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
In accordance with Article 429 of the Civil Procedure Act, Article 8 of the Administrative Litigation Act, and Article 5 of the Act on Special Cases Concerning the Procedure for Final Appeal, since the petition of appeal filed by the Plaintiff did not state the grounds of appeal and the appellate brief was not filed within the statutory period, it is so