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(영문) 대법원 2016. 12. 15. 선고 2016두53159 판결
이 사건 주식의 명의신탁합의 존부[국승]
Case Number of the immediately preceding lawsuit

Seoul High Court-2016-Nu-33058 (2016.07)

Case Number of the previous trial

Seocho 2014west 2260 ( October 16, 2015)

Title

Whether the title trust agreement of the instant shares exists

Summary

If the tax authority proves only that the actual owner is different from the nominal owner, the verification that the registration, etc., to the nominal owner was made by the unilateral act of the actual owner, regardless of the intent of the nominal owner, shall be made by the nominal owner who claims it.

Related statutes

Donation of title trust property under Article 45-2 of the Inheritance Tax and Gift Tax Act

Cases

2016Du53159 Revocation of Disposition of Imposing gift tax

Plaintiff

○ ○

Defendant

○ Head of tax office

Conclusion of Pleadings

December 15, 2016

Imposition of Judgment

December 15, 2016

Text

1. The appeal is dismissed.

2. The costs of appeal are assessed against the Plaintiff.

Reasons

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 for in each subparagraph of Article 4 (1) of the Special Act on the Trial Procedure, or are deemed groundless. Thus, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating

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