Case Number of the immediately preceding lawsuit
Seoul High Court-2016-Nu-65638 ( August 26, 2016)
Title
(Trial Incompetence) Whether or not the plaintiffs have no title trust agreement and tax avoidance purpose
Summary
(In the original trial, the Plaintiffs were the parties to the title trust agreement from the title trustee, and there was a tax avoidance purpose in that they avoided capital gains tax and comprehensive income tax, and the initial disposition is legitimate.
Text
The appeal is dismissed.
Expenses for appeal shall be borne by the defendant
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the appellant's allegation in the grounds of appeal is not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, all appeals are dismissed pursuant to Article 5 of the same Act and the costs of appeal are borne by the losing party. It is so decided as per
Related statutes
Donation of trust property under Article 45-2 of the Inheritance Tax and Gift Tax Act