Seoul High Court-2017-Nu-73473 (Law No. 14, 2018)

not be deemed to have returned the proceeds of the disposition with the possession of such proceeds

(In the instant stock title trust, the purpose of tax avoidance exists in the instant stock title trust, and in the case of return by the deadline for filing a return, it cannot be deemed that the stocks themselves were returned with the return of the disposal price.

The contents of the judgment are the same as the attachment.

2018Du40379 Disposition of revocation of Disposition of Gift Tax Imposition

South**00 4

000 Other 4

December 2, 2018

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

Examining the judgment of the court below and the grounds of appeal, since it is apparent that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, all appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices

July 12, 2018