Effect of imposition of capital gains tax on a title trustee (negative)

The plaintiff is merely a nominal owner on the registry concerning the land in dispute, and the actual owner who acquired the transfer income by transferring the land to the non-party is in violation of the principle of substantial taxation.

Article 14 of the Framework Act on National Taxes

Plaintiff

Head of Mapo Tax Office

Seoul High Court Decision 81Gu717 decided May 20, 1982

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal by the defendant litigant are examined.

According to the reasoning of the judgment below, the court below found that the plaintiff transferred the above co-ownership share of 165.4/505 to the non-party 1 by the evidence of the judgment, and that the non-party 1 transferred the above co-ownership share to the non-party 6 non-party 1 by the non-party 7 non-party 1's non-party 1's non-party 6's non-party 1's non-party 5's non-party 9's non-party 1's non-party 9's non-party 1's non-party 9's non-party 1's non-party 1's non-party 6's non-party 9's non-party 1's non-party 6's non-party 1's non-party 4's non-party 9's non-party 1's non-party 6's non-party 1's non-party 1's non-party 3's co-party 1's co-party 9's share.

Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Yoon Il-young (Presiding Justice)