Case Number of the immediately preceding lawsuit
Seoul High Court-2016-Nu-60145 ( October 17, 2016)
Title
(C) It is difficult to see that there was an intention to defend the right of management in the title trust of the instant shares, and that there was an intention of tax avoidance.
Summary
(Summary) It is difficult to view that there was a purpose to defend the management right of the instant company at the time of the title trust of the instant shares, and even if there was a purpose to defend the management right of the instant company, it cannot be said that there was no intent of tax avoidance, and thus, there was no intention of tax avoidance
Related statutes
Article 45-2 of the Inheritance Tax and Gift Tax Act
Text
The appeal is dismissed.
The costs of appeal are assessed against 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 it is clear that the appellant's ground of appeal falls under Article 4 of the Act on Special Cases concerning the Trial Procedure, and it is therefore dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.