재차 명의신탁한 것으로 조세회피 목적이 있고, 명의신탁자가 특정되지 않더라도 증여세 부과 처분은 적법함[국승]
Seoul High Court-2017-Nu-8864 (Law No. 10, 2018)
It is legitimate to impose gift tax even if the title truster is not specified in the second title trust, for the purpose of tax avoidance.
Article 45-2(1) of the former Inheritance Tax and Gift Tax Act provides that the Plaintiff bears the burden of proving that the shares were re-titled in a secondary title trust, and that there was no tax avoidance purpose; Article 45-2(1) of the former Inheritance Tax and Gift Tax Act does not require a specific title truster; and it cannot be deemed that the
Article 45-2 of the former Inheritance Tax and Gift Tax Act / [Presumption of Donation of Trust Property]
2018Du41492 Revocation of Disposition of Imposition of Gift Tax
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00. Head of tax office
August 16, 2018
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed pursuant to Article 5 of the Act. It is so decided as per Disposition