Seoul High Court 2012Nu29327 ( November 15, 2013)

(C) If there is no evidence to prove that the trustee is a trustee, taxation of capital gains tax is legitimate.

(In the first instance, the buyer is the actual owner of the real estate and the principal is the title trustee on the completion of the ownership transfer registration due to the sale and purchase of the summary. However, since the reason for title trust is not clear and there is lack of objective evidence to conceal the title trust relationship, the disposition imposing capital gains tax is legitimate.

2013Du26880 Revocation of Disposition of Imposing capital gains tax

AA

b Head of the Tax Office

Seoul High Court Decision 2012Nu29327 Decided November 15, 2013

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent