Seoul High Court 2010Nu32527 (Law No. 29, 2011)

early 209 China 2337 ( December 10, 2009)

(Incompetence of hearing) Any disposition imposed on the constructive gift of stock title trust is legitimate.

(The gist of the original trial) If the title trust was conducted for the purpose of avoiding any re-trust due to the violation of the disclosure disclosure under the Securities and Exchange Act, the company did not hold the title trust even though it did not hold the title trust, and even if only a part of the title trust could escape from the largest shareholder’s breach of disclosure duty, the title trust was entirely held

2011Du12092 Revocation of Disposition of Imposition of Gift Tax

XX

O Head of tax office

Seoul High Court Decision 2010Nu32527 Decided April 29, 2011

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the ground of appeal on the grounds of appeal is not deemed to have been rejected or not.

Therefore, the appeal is dismissed in accordance with Article 5 of the Act. It is so decided as per Disposition by the assent of all participating Justices.

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,