After cancelling the trust for the property held in title trust, the legality of the disposition imposing gift tax pursuant to the provisions of Article 32-2 (1) of the Inheritance Tax Act;

The disposition imposing the gift tax by the tax office in accordance with the provisions of Article 32-2 of the Inheritance Tax Act is illegal, following the agreement between the trustee of golf membership and the truster on the trust relationship is terminated, and the name of the truster is restored.

Article 32-2 of the Inheritance Tax Act

Plaintiff

Director of the tax office

The imposition of gift tax amounting to KRW 4,114,00 and KRW 822,800, which the Defendant imposed on the Plaintiff on March 17, 1984, shall be revoked.

Litigation costs shall be borne by the defendant.

The same shall apply to the order.

On March 9, 1982, the non-party purchased golf membership of the Hanyang Gaeaea club on March 9, 1982 and entered it in the register of its members under the name of the plaintiff who is his own children. The defendant considers that the plaintiff was donated with golf membership from the non-party, and imposed the gift tax, etc. on the plaintiff on March 17, 1984 pursuant to Article 32-2 (1) of the Inheritance Tax Act, such as the written order, on which the plaintiff

The Plaintiff asserted that the gift tax should be imposed on the Plaintiff, who had no income, because it was unlawful because the above golf membership membership in the Plaintiff’s name was returned to the Nonparty, the actual owner of the Plaintiff before the instant disposition. As such, considering the following: (a) Gap evidence No. 1, Gap evidence No. 5, Gap evidence No. 6 (S.), Eul evidence No. 1-1, and the testimony of the witness Cho Byung-s. 1, the Plaintiff acquired the above golf membership membership in the name of the Plaintiff on February 10, 1984, the Plaintiff and his father agreed to cancel the trust relationship and restore it to the original state on February 29, 1984; (b) the purpose of this case’s provision on the donation of golf membership under the name of the Nonparty’s name, which was presented to the Plaintiff on February 10, 1984, which was presented in the name of the non-party’s membership title trust, was not presented to the Plaintiff on May 3, 1982.

According to the above facts, the plaintiff and the non-party shall restore the title trust relationship to the same state as the contract did not exist before the disposition of this case was taken by the registration of the golf membership in the plaintiff's name. Thus, in the case of this case where the title of the non-party, the actual right holder, was restored to the non-party, the gift tax should be imposed by applying the legal provisions on the deemed donation on the member list on the ground that the above provision was recorded one time in the plaintiff's name, and the above provision was made to be restored to the original state as the cancellation contract for the trust relationship, and thus, it should be revoked in light

Therefore, the plaintiff's claim of this case does not need to be judged on the remaining arguments of this case because it is reasonable, and the costs of lawsuit are assessed against the losing defendant. It is so decided as per Disposition.

Judges Lee Young-tae (Presiding Judge)