부동산의 소유권 등기된 자가 소유권을 취득한 것으로 추정되므로 이와 달리 명의신탁을 주장하는 자가 입증책임이 있음[국승]
Seoul High Court 2015Nu59084 (Law No. 25, 2016.05)
Since the person who registered the ownership of real estate is presumed to have acquired the ownership, the person who asserts the title trust bears the burden of proof.
The burden of proving the substance over form principle related to the transfer income tax on the real estate held in title trust exists to the taxpayer, and there is no evidence to acknowledge it, so it is insufficient to reverse the presumption alone.
2016Du43428 Revocation of Disposition of Imposing capital gains tax
KimA
Head of the tax office;
Seoul High Court Decision 2015Nu59084 Decided December 25, 2016
September 28, 2016
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per