Seoul High Court 2015Nu46002 (Law No. 18, 2016)

(Trial incompetence) Whether a title trust is presumed to have had an objective of tax avoidance

As long as the title trust has been made, the purpose of tax avoidance is presumed to have been presumed to have been achieved, but it is recognized that the title trust was made for any reason other than the purpose of tax avoidance, and only a minor reduction of tax incidental to the said title trust occurs, it cannot be deemed that there

Dismissal of Disorder in Trial

Article 43 of the Inheritance Tax and Gift Tax Act

2016Du42920 Revocation of Disposition of Imposition of Gift Tax

AA

1. The director of the AA tax office;

2. BB director of the tax office.

3. The director of theCC;

4. The director of the D Tax Office.

5. The director of the E Tax Office.

Seoul High Court Decision 2015Nu46002 Decided May 18, 2016

August 25, 2016

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The lower judgment and the appellate brief all of the records of this case were examined, but the appellant’s grounds of appeal are examined.

The argument about the appeal procedure does not include the reasons prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases concerning the Procedure of Appeal.

Since it is deemed that there is no reason or reason, all appeals are dismissed pursuant to Article 5 of the same Act.

It is so decided as per Disposition by the assent of all participating Justices on the bench.