(심리불속행) 주식의 실질소유자에게 조세회피 목적이 있는 한 증여추정규정이 적용됨[국승]
Busan High Court-2015-Nu 21155 ( October 24, 2015)
Cho Jae-2014-Divisions-88 (Law No. 26, 2014)
(C) The presumption of gift is applied to the actual owner of shares with the purpose of tax avoidance.
(Summary) It is insufficient to recognize that there was no tax to evade in the future at the time of stock title trust or in the absence of any tax to evade in the future. The application of the provision on presumption of donation cannot be avoided solely on the ground that the nominal owner has no purpose of tax avoidance
Donation of title trust property under Article 45-2 of the Inheritance Tax and Gift Tax Act
2015Du49665 Revocation of Disposition of Imposition of Gift Tax
AA
○ Head of tax office
Busan High Court Decision 2015Nu21155 Decided July 24, 2015
November 26, 2015
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but their arguments on the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per