Seoul Administrative Court 201Guhap786 ( October 26, 2011)

early 2010west2028 ( December 29, 2010)

No case where the mortgagee and the nominal mortgagee are different shall be deemed to be a title trust.

Since the gift tax imposed on title trust is recognized as an exception to the substance over form principle, its application should be strictly interpreted, and it cannot be interpreted that the case where the actual mortgagee and the nominal mortgagee are different from the actual mortgagee is included in the case where the actual owner and the nominal owner are different.

2011Nu30603 Revocation of Disposition of Imposition of Gift Tax

XX

Head of Seocho Tax Office

Seoul Administrative Court Decision 201Guhap7786 decided August 26, 2011

January 11, 2012

February 22, 2012

1. The defendant's appeal is dismissed.

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

On April 14, 2010, the Defendant revoked the disposition imposing ○○○○○ gift tax on the Plaintiff.

Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

1. cite the judgment of the first instance;

The reasons why this Court is used for this case are as the reasons for the judgment of the court of first instance. The reasons shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420

2. Conclusion

The appeal is dismissed.