Case Number of the immediately preceding lawsuit
District Court-2015-Guhap-9853 (O. 21, 2017)
Case Number of the previous trial
Cho Jae-2015-2452 (Law No. 12, 2015)
Title
Whether the purpose of tax evasion is to avoid tax because the shares in question were trusted in trust to the plaintiffs who were new shares
Summary
The title truster cannot be deemed to have been specified in light of the actual largest shareholder's exercise of rights and management rights, such as appointing executives of the company and receiving business reports from the president.
Related statutes
Article 42 of the Inheritance Tax and Gift Tax Act
Cases
2017Nu46174 Revocation of Disposition of Imposition of Gift Tax
Plaintiff
OO et al. 7
Defendant
O head of tax office and 3 others
Conclusion of Pleadings
August 18, 2017
Imposition of Judgment
September 22, 2017
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the court of first instance is revoked. The notice of gift tax by the plaintiff in attached Form that the defendants against the plaintiffs is notified.
Each disposition imposing gift tax (including additional tax) shall be revoked.
Reasons
1. Quotation of the reasons for the judgment of the first instance;
The reasoning of this judgment is justifiable in light of the evidence No. 26 submitted by the plaintiffs to this court, and it is so decided by the court of first instance except for the cases where there is no error as alleged by the plaintiffs, and therefore it is identical to the reasoning of the court of first instance. Thus, it is accepted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure
2. Conclusion
Therefore, the plaintiffs' claims are dismissed in its entirety due to the lack of reasonable grounds, and the judgment of the court of first instance is just, and the plaintiffs' appeal is dismissed in its entirety due to the lack of reasonable grounds, and it is so decided as per Disposition.