Seoul High Court 2009Nu38635 ( October 06, 2010)

National High Court Decision 2007J2844 ( December 27, 2007)

(C) No person shall be deemed to fall under the title trust shares without any tax avoidance purpose.

(The substance of the original trial) It is only asserted that there was no tax actually avoided due to the title trust, and there is no proof that there was no tax avoidance purpose in the title trust.

2010Du23569 Revocation of Disposition of Imposing gift tax

Section AA

○ Head of tax office

Seoul High Court Decision 2009Nu38635 Decided October 6, 2010

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although all of the records of this case and the judgment of the court below and the grounds of appeal were examined, the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,