부동산을 명의신탁자인 피상속인의 상속재산에 포함하여 과세한 처분은 적법함[국승]
Seoul Administrative Court 2010Guhap3375
Cho High Court Decision 2010Du0602 ( October 24, 2010)
The disposition imposed on the property of the inheritee, which is a title truster, is legitimate.
Even if a gift tax may be imposed on a property under title trust by applying a provision on deemed donation to the trustee with respect to such property, there is no change in the substance that such property belongs to the ownership of the inheritee, who is the truster, so that such property naturally belongs to the inherited property at the time of
2011Nu18788 Revocation of Disposition of Revocation of Inheritance Tax Imposition
KimAA 2 others
The director of the tax office.
September 1, 2011
October 27, 2011
1. All appeals filed by the plaintiffs are dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
The decision of the first instance shall be revoked. The disposition of the defendant jointly notified the plaintiffs on Nov. 16, 2009 shall be revoked on Feb. 27, 2005, the inheritance tax of KRW 153,294,90.
The court's reasoning for this case is as stated in the reasoning of the judgment of the court of first instance, except for the modification of "written evidence Nos. 6, 10, 11, 15, 17, 19, and 19 of the judgment of the court of first instance" as "written evidence Nos. 6, 10, 11, 15, 17, 19, and 22 of the judgment of the court of first instance". Thus, it shall be accepted as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act. Thus, the plaintiffs' claim is dismissed as it is without merit, and the judgment of the court of first instance is just, and it is so decided as per Disposition by the court of first instance that all plaintiffs' appeals are dismissed.