Seoul High Court 2017Nu6246 (20 April 20, 2018)

Since there is a tax avoided at the time of title trust, the disposition of gift tax is legitimate, but the disposition of additional tax on no tax return is illegal.

In addition, since there is no clear purpose in title trust and there is a tax avoided at the time of actual title trust, the imposition of gift tax is legitimate, but the imposition of gift tax is lawful, but it cannot be deemed that the imposition and collection of penalty tax on improper non-return was impossible or significantly difficult, and therefore, it is unjust.

2018Du48328 Disposition of revocation of Disposition of Gift Tax Imposition

Note ○ and 2

○ Head of tax office et al.

Seoul High Court Decision 2017Nu66246 Decided 20, 2018

All appeals are dismissed.

The costs of appeal are assessed against the Defendants, including the part arising between the Plaintiff Kim○ and the Defendants’ participation. The part arising between the Plaintiff ○○, Jeong○○ and the Defendants’ participation is assessed against the Intervenor, and the remainder is assessed against the Intervenor, respectively.

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