당초 증권계좌를 개설하고 이 사건 주식을 명의개서한 때부터 명의신탁하였음[국승]
Suwon District Court-2016-Gu Partnership-63942 ( May 10, 2017)
Cho-2015-Mining-1592 (2016.02)
The title trust was made from the time when the original securities account was opened and the transfer of the shares of this case was changed.
From the beginning, it appears that the securities account was opened and the shares of this case were acquired for investment purposes, and it cannot be deemed that the trust was made later, and therefore, the plaintiffs' claims are without merit.
Article 41-2 (Presumption of Donation of Title Trust Property)
2017Nu52605 Revocation of Disposition of Imposition of Gift Tax
LAA et al.
○ Head of Tax Office and one other
Suwon District Court Decision 2016Guhap63942 Decided May 10, 2017
September 22, 2017
October 13, 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. ① The portion exceeding KRW 130,687,50 out of the principal tax of the gift tax for 2003 229,536,00 won over 229,536,00 won for the Plaintiff-B and DoD on October 15, 2014; and the portion exceeding KRW 26,137,500 out of the additional tax for negligent tax returns 45,907,200; ② The portion exceeding KRW 145,210,260 out of the principal tax for 274,304,000 for the Plaintiff-CC and DoD on the same day; and the portion exceeding KRW 29,42,052 out of the additional tax for negligent tax returns exceeding KRW 54,860,80,00 for the Plaintiff-A and DoD; and ③ the portion exceeding the additional tax for negligent tax returns exceeding KRW 26,137,3008,4084,005.
1. Quotation of the reasons for the judgment of the first instance;
This decision is based on the reasoning of the judgment of the court of first instance, except for the dismissal of the following contents. Therefore, this decision is based on Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
○, 3, 15 pages, “instant disposition” is regarded as “each disposition of this case.”
○○ 4 13 and 14(domarks are excluded from parallel numbers) "70 million won per share (5,600 won per share)" shall be "80 million won (6,400 won per share)".
○ 6 pages 19 "No. 7" is raised with "No. 7".
○ 7 pages 15, "Account of ○○ Construction Securities" means "○○ Securities Account in the name of the principal".
○ 8,000,000 KRW 700,00,000,00 KRW 800,000.
2. Conclusion
Therefore, the plaintiffs' claims are dismissed in its entirety due to the lack of reasonable grounds, and the judgment of the court of first instance is just, and the plaintiffs' appeal is dismissed in its entirety as it is without merit. It is so decided as per Disposition.