조세회피 목적외에 다른 목적의 명의신탁이라고 볼 수 없음[국승]
Incheon District Court 2012Guhap281 (2012.08.10)
Early High Court Decision 201J 0381 ( December 06, 2011)
title trust for any purpose other than tax avoidance may not be deemed to be a title trust
(1) In the event that shares are acquired in the Plaintiff’s name, the mere fact that there was a possibility of stock price decline due to the disclosure of the circumstances under which shares were offered as security is insufficient to recognize that there was a clear separate purpose, which is irrelevant to the tax avoidance, from the fact that the shares are held in title trust, and thus, cannot be deemed as
2012Nu27086 Revocation, etc. of Disposition of Imposition of Gift Tax
KimAA et al.
The director of the North Incheon National Tax Office
Incheon District Court Decision 2012Guhap281 Decided August 10, 2012
March 22, 2013
April 12, 2013
The plaintiffs' appeal is dismissed.
The costs of appeal are assessed against the plaintiffs.
The judgment of the first instance shall be revoked. The imposition of the gift tax on October 18, 2010 by the defendant against the plaintiff KimA and the designation of the joint and several taxpayer of the gift tax on the above gift tax made against the plaintiff Jong-B on October 18, 2010 shall be revoked.
The reasons why the court should explain on this case, and "the point of view" in Section 2 of Section 10 of Section 10 of the judgment of the court of first instance, and "the plaintiff JeongB is a major shareholder on whom transfer income tax is imposed on stock transfer margin, and it appears that it is likely to avoid transfer income tax that may be imposed at the time of disposal of the shares in this case due to the title trust of this case," and the "Article 10" in Section 13 of the judgment of the court of first instance is the same as "Article 65", and this is cited as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act. Thus, the judgment of the court of first instance is legitimate, and the appeal by the plaintiffs is dismissed as it is so decided as per Disposition.