Case Number of the immediately preceding lawsuit
Seoul High Court-2015-Nu70685 (Law No. 19, 2016)
Title
(C) It is insufficient to find that there was no tax to be avoided at the time of the title trust or in the future.
Summary
(C) If the purpose of the title trust is not included in the purpose of the title trust, the purpose of the title trust cannot be determined by applying the proviso of the same Article. Therefore, if the purpose of the title trust is not included in the purpose of the title trust, it cannot be deemed that the purpose of the tax avoidance exists
Related statutes
Donation of title trust property under Article 45-2 of the former Inheritance Tax and Gift Tax Act
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the judgment below and the appellate brief examined the records of this case, but the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal, or are recognized to be groundless. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of