Busan High Court (Chowon) 2013Nu10451

(C) No person may be deemed as a title trust of shares because he/she unilaterally uses the name of the company.

(In the original instance) It cannot be deemed that an implied consent was given to the title trust of shares, and is placed as a shareholder by unilaterally stealing the name.

Donation of title trust property under Article 42-2 of the Inheritance Tax and Gift Tax Act

Supreme Court Decision 2015Du46857

△△△ and eight others

○ Head of tax office

Busan High Court Decision 2013Nu10451 decided June 10, 2015

o October 29, 2015

All appeals are dismissed.

The costs of appeal are assessed against the defendant.

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 pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices