Seoul Administrative Court 2008Guhap38872 ( July 16, 2009)

early 2007west5041 (2008.06.30)

The propriety of the disposition imposing the stocks transferred after title trust deemed as a gift;

A title trust under the name of an employee at the time of capital increase and a transfer of shares to a person with a special relationship under formal procedures constitutes donation.

The contents of the decision shall be the same as attached.

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The imposition of KRW 23,526,550 on the plaintiff on July 20, 2007 by the defendant shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning of this Court is that the reasoning for this case is the same as that for the judgment of the court of first instance, and thus, it is acceptable to accept this in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure

2. Conclusion

Therefore, the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit, and it is so decided as per Disposition.