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(영문) 서울고등법원 2017. 04. 18. 선고 2016누78884 판결

명의신탁 증여의제[국승]

Case Number of the immediately preceding lawsuit

Seoul Administrative Court-2015-Gu Partnership-811 ( November 10, 2016)

Title

Donation of title trust

Summary

As long as the title trust is acknowledged, there is the burden of proof for the claimant that there was no purpose of tax avoidance.

Related statutes

Article 45-2 of the Inheritance Tax and Gift Tax Act;

Cases

Seoul High Court 2016Nu7884 Revocation of Disposition of Imposing Gift Tax

Plaintiff and appellant

AAA and one other

Defendant, Appellant

BB Head of the tax office and one other

Judgment of the first instance court

November 10, 2016

Conclusion of Pleadings

on October 28, 2017

Imposition of Judgment

on October 18, 2017

Text

1. All appeals filed by the plaintiffs are dismissed. 2. The costs of appeal are assessed against the plaintiffs.

Purport of claim and appeal

The judgment of the court of first instance shall be revoked. The decision of the head of the defendant BB Tax Office against the plaintiff AA on March 19, 2015

The imposition of gift tax of KRW 25,328,990 (including additional tax) and the head of Defendant CCC Tax Office on March 13, 2015.

Plaintiff

The imposition of gift tax of KRW 21,765,350 (including additional tax) on D shall be revoked.

Reasons

The reasoning for the court's explanation concerning this case is as stated in the reasoning of the judgment of the first instance except for adding "(25) evidence" to five (5) pages of the judgment of the first instance, five (6) of the first instance court's five (6). Thus, this Court shall accept it in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

If so, the judgment of the first instance court is justifiable, and the plaintiffs' appeal is dismissed as it is without merit.