명의신탁 증여의제[국승]
Seoul Administrative Court-2015-Gu Partnership-811 ( November 10, 2016)
Donation of title trust
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.
Article 45-2 of the Inheritance Tax and Gift Tax Act;
Seoul High Court 2016Nu7884 Revocation of Disposition of Imposing Gift Tax
AAA and one other
BB Head of the tax office and one other
November 10, 2016
on October 28, 2017
on October 18, 2017
1. All appeals filed by the plaintiffs are dismissed. 2. The costs of appeal are assessed against the plaintiffs.
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.
The imposition of gift tax of KRW 21,765,350 (including additional tax) on D shall be revoked.
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.