Seoul High Court-2016-Nu-6304 ( December 21, 2017)

Seocho 2015west 3438 ( October 08, 2015)

(In the title trust of the instant shares, it is difficult to readily conclude that there was no tax avoidance purpose, and there is no other evidence to acknowledge it otherwise.

(C) Article 52 of the Corporate Tax Act provides that “The title trust of the instant shares shall be subject to the application of the corporate tax rate higher than the transfer tax rate by title trust,” and Article 52 of the Corporate Tax Act provides that the title trust of the instant shares shall be subject to the application of the provision on wrongful calculation.” Therefore, it is reasonable to deem that there was an intention to avoid such corporate tax burden

Article 45-2 (Legal Fiction of Donation of Title Trust Property)

Article 69 (Tax Base Return of Gift Tax)

2017Du66237 Revocation of Disposition of Imposition of Gift Tax

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○○ Head of Tax Office and 13

Seoul High Court Decision 2016Nu63004 Decided September 21, 2017

The appeal is dismissed.

The costs of appeal are assessed against the plaintiffs.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Trial Procedure, and therefore, all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices