Seoul High Court 2009Nu19900 ( October 19, 2010)

Seoul Administrative Court 2009Gudan75 (2009.06.09)

The legitimacy of the assertion that no title trust was made with respect to taxation by the actual owner related to title trust

There is no evidence to acknowledge the title trust in view of the source of funds to acquire real estate, details of provisional registration of real estate, subject of actual attribution of transfer proceeds, etc.

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

The appeal shall be dismissed.

The costs of appeal are assessed against the defendant.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of