Seoul Administrative Court-2017-Gu Partnership-82529 (Law No. 19, 2017)

Whether property held in title trust is deemed donated

The case holding that since the Plaintiff was a de facto owner of the entire shares issued by the instant company, the disposition under the deemed donation of title trust property is lawful.

Donation of title trust property under Article 45-2 of the Inheritance Tax and Gift Tax Act

2018Nu60535 Revocation of Disposition of Imposition of Gift Tax

Park AA

O Head of tax office

October 19, 2018

December 14, 2018

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the court of first instance shall be revoked. The defendant shall revoke the disposition of imposition of KRW 3,693,600 on June 8, 2016, and KRW 3,496,530 on the gift tax of KRW 2004 on the plaintiff and KRW 3,693,60 on the gift tax of KRW 209.

1. Quotation of the reasons for the judgment of the first instance;

The reasons for this decision are as follows: Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, since the reasons for this decision are the same as the reasons for the judgment of the first instance except for the dismissal of the following contents:

shall be used.

In ○ 3 pages 12, "the Director of the Tax Tribunal" shall be read as "the Tax Tribunal".

○ 8 side 20 side 20 side 20 side camb is "PCC."

2. Conclusion

Thus, the plaintiff's claim of this case shall be dismissed as it is without merit, and the judgment of the court of first instance shall be this.

As the conclusion is justified, the plaintiff's appeal is dismissed as it is without merit. It is so ordered per Disposition.

The decision shall be rendered as above.