1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

1. The reasoning of the judgment of the court of first instance cited by the court of first instance is as follows, and thus, it is identical to the reasoning of the judgment of the court of first instance, except for the dismissal of some contents as follows.

In addition, the part of the judgment of the court of first instance shall be from 14th to 21th, as follows.

1) Article 14(1) of the Framework Act on National Taxes declares the principle of substantial taxation on the ground that “if the ownership of the income, profit, property, act, or transaction subject to taxation is nominal and there is a separate person to whom such income, profit, act, or transaction belongs, the person to whom such income, etc. belongs shall be liable to pay taxes

Therefore, in case where there is a person who substantially controls and manages the subject of taxation, such as income, profit, property, act, transaction, etc. different from the nominal owner, the nominal owner for the type and appearance, not the nominal owner, but the person who substantially controls and manages the subject of taxation in accordance with the principle of substantial taxation, should be the taxpayer.

In addition, such cases should be determined by comprehensively taking into account various circumstances, such as the details of the use of the name, the details of the agreement by the parties, the degree and scope of the nominal owner's involvement, the relationship of internal responsibility and calculation, the materials of independent management and disposition authority

On the other hand, taxation summary

As a matter of principle, the tax authority bears the burden of proving the existence and tax base of the facts. This is also the same in the absence of special circumstances, such as a separate legal provision converting the burden of proof, even in a case where the title of transaction, etc. and the actual subject of attribution

However, as long as the tax authority considers the business title holder as the actual business owner and imposed tax, it is different from the name and substance of the transaction, etc. shall be asserted and proved by the business title holder who received the taxation.