Case Number of the immediately preceding lawsuit
Seoul High Court 2014Nu40953 (Law No. 19, 2014)
Case Number of the previous trial
Seocho 2013west 0377 (Law No. 23, 2013)
Title
The mere fact of title trust of real estate cannot be deemed to constitute fraud or other unlawful acts.
Summary
The title trust act alone cannot be deemed as a "Fraud or other unlawful act" if there was a deceptive scheme or other active act that makes it impossible or considerably difficult to impose and collect taxes, or it cannot be deemed as a "Fraud or other unlawful act as an unregistered resale."
Related statutes
The exclusion period of national tax imposition under Article 26-2 of the Framework Act on National Taxes
Cases
2014Du41398 Revocation of Disposition of Imposing capital gains tax
Plaintiff-Appellant
KimA
Defendant-Appellee
Head of Seocho Tax Office
Judgment of the lower court
Seoul High Court Decision 2014Nu40953 Decided August 19, 2014
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of