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