조세회피목적없는 주식 명의신탁은 증여의제로 볼 수 없음[국패]
Title trust of stocks with no purpose of tax avoidance can not be deemed a deemed donation.
It is unreasonable to impose gift tax on the stock trust as deemed donation in the absence of the purpose of tax avoidance, only for the stock trust to meet the qualification requirements of guarantor.
Donation of title trust property under Article 41-2 of the former Inheritance Tax and Gift Tax Act
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
1. Purport of claim
The Defendant’s imposition of KRW 273,00,000 on January 3, 200 and KRW 65,00,000 on the gift tax of KRW 273,00,00 on January 3, 205 against Plaintiff ○○○ and the gift tax of KRW 65,00,00 on the gift tax of KRW 199 on Plaintiff ○○.
2. Purport of appeal
The judgment of the first instance is revoked. All of the plaintiffs' claims are dismissed.
The reasoning for the court's explanation concerning this case is as follows: "Nos. 10, 12-1, 2, 2-2 and 6-1, 8-1 or 3, 9-1, 6-1 or 6-1, 2-2, and 6-1 or 6-1, and part of the evidence Nos. 10, 12, 14-1, 2, 2-2, 6-1 or 6-2, 8-1 or 3, 9-1 or 6-2, 10-1 or 6-1, 2, 8-1 or 9-1, 2-1 or 6-11 of the first instance court's judgment, and 10-1 or 6-1, 10-1, 1, 111-2, and 6-2 of the evidence No. 9-2, 10-10, 200-10, 300-10, 104.
Therefore, all of the plaintiffs' claims are justified, and the judgment of the court of first instance is just and the defendant's appeal is dismissed as it is without merit.