Seoul High Court-2016-Nu-68870 ( February 14, 2017)

Seocho 2015Seoul Northern2017 (29. 2015.06)

In title trust, there is a person who asserts the liability to prove the identity theft.

(As with the judgment of the first instance court), there is no sufficient proof of the identity theft of the title trust, and there is a possibility that he knew or impliedly knew of it.

Article 45-2 of the Inheritance Tax and Gift Tax Act

2017Du40198 Revocation of Disposition of Imposition of Gift Tax

Yang-○

○ Head of tax office

June 20, 2017

1. The appeal is dismissed.

2. The costs of appeal are assessed against the Plaintiff.

As the appellant did not state the grounds of appeal in the petition of appeal filed, and did not submit the grounds of appeal within the statutory period, Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases concerning the Procedure of Appeal by the assent of all participating Justices.