제3자에게 명의수탁자의 지위를 이전한 경우에도 명의신탁에 대한 증여세가 각각 부과됨[국승]
Seoul Administrative Court 2007Guhap18437 (208.02)
Even if the status of the title trustee is transferred to a third party, gift tax on title trust is imposed respectively.
Even if a gift tax is levied again on a third party by transferring the property on which the gift tax is levied pursuant to the deemed donation of title trust property to a third party, it is not double taxation.
The contents of the decision shall be the same as attached.
Article 45-2 (Presumption of Donation of Title Trust Property)
1. All appeals by the plaintiffs are filed.
2. The costs of appeal shall be borne by the plaintiff.
The judgment of the first instance court shall be revoked. The Defendants shall revoke the disposition of attached Form 1 issued by the Defendants against the Plaintiff, including the details thereof, and the disposition of gift tax imposition.
1. For the recognition of a judgment of the first island;
The reason for the submission of this Court to this case is the same as the entry in the reasoning for the judgment of the court of first instance except for adding the following judgments, so it is admitted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. Additional determination
The plaintiffs asserted that the imposition of gift tax on the changes in the position of the trustee among the plaintiffs as Na○○’s title trustee constitutes double taxation. However, as seen earlier, the plaintiffs' above assertion cannot be accepted inasmuch as the plaintiffs did not prove the circumstances under each subparagraph of Article 41-2(1) of the former Inheritance Tax and Gift Tax Act concerning the above shares, which are owned by Na○○○○○’s own title holder, under the name of Na○○○○’s own money, or transferred the status as a title trustee, if the above plaintiffs do not prove the circumstances under each subparagraph of Article 41-2(1) of the former Inheritance Tax and Gift Tax Act, they are deemed to have received shares from Na○○○○○’s own title holder. In addition, even if the status of the title trustee is transferred to another third party and the gift tax is imposed again
Conclusion
Therefore, the judgment of the first instance court is legitimate, and all appeals by the plaintiffs are dismissed. It is so decided as per Disposition.