The case holding that the registration of transfer of ownership of real estate owned by his father in the future is merely a temporary title trust for the purpose of preserving property, and thus it cannot be deemed as a donation because there is no purpose of tax avoidance.

The case holding that the registration of transfer of ownership of real estate owned by his father in the future is merely a temporary title trust for the purpose of preserving property and thus it cannot be deemed as a donation because it has no purpose of tax avoidance.

Articles 32-2(1) and 34(1) of the Inheritance Tax Act

[Plaintiff-Appellant] Plaintiff 1 and 1 other (Law Firm Domin, Attorneys Park Jae-soo and 1 other, Counsel for plaintiff-appellant-appellant-appellant-appellant-appellant-appellant-Appellee)

[Judgment of the court below]

Head of Yongsan Tax Office

Seoul High Court Decision 90Gu11945 delivered on May 29, 1991

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

We examine the grounds of appeal.

If the registration of ownership transfer was made on February 16, 1985 with respect to the real estate owned by the non-party 1, who was the owner of the non-party 1, to whom the above real estate was owned by the non-party 1, the court below held that the non-party 1, who was the owner of the non-party 1, would not have been aware of the fact that the transfer of the real estate was made on February 15, 1985, and that the non-party 1, who was the owner of the non-party 2, would not have been aware of the fact that the non-party 1, who was the owner of the non-party 1, would not have been aware of the fact that the non-party 1, who was the owner of the non-party 3, would have been in violation of the law, and that the non-party 1, who was the owner of the non-party 1, would not have been aware of the fact that the non-party 1, who was the owner of the above real estate, would not have been aware of the remaining money.

Therefore, the appeal is dismissed and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Lee Jae-sung (Presiding Justice)