Case Number of the immediately preceding lawsuit
Seoul Administrative Court 2008Gudan12095 ( November 27, 2009)
Case Number of the previous trial
Cho High Court Decision 2007Du5226 (No. 16, 2008)
Title
Ascertainment of the assertion that a title trustee did not pay capital gains tax
Summary
It cannot be deemed as a taxpayer of capital gains tax under the principle of substantial taxation merely because it is a taxpayer who is entrusted with the title of shares.
The decision
The contents of the decision shall be the same as attached.
Plaintiff, Appellant
United Kingdom A
Defendant, appellant and appellant
The director of the tax office.
Text
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1. Purport of claim
The Defendant’s disposition of imposition of capital gains tax of KRW 126,034,090 for the year 2005 against the Plaintiff on March 5, 2007 is revoked.
2. Purport of appeal
The judgment of the first instance is revoked. The plaintiff's claim is dismissed.
Reasons
1. Quotation of judgments of the first instance;
The reasoning of the judgment of this court is the same as that of the judgment of the court of first instance, and thus, it is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 402 of the Civil Procedure Act.
2.In conclusion
The judgment of the court of first instance must accept the plaintiff's claim. Therefore, the defendant's appeal is just and the defendant's appeal is dismissed as it is not reasonable.