the title trust of real estate is recognized.

Even if it is recognized that real estate was held in title trust and even if there was no agreement on title trust, if there were objective circumstances that could lead to misunderstanding as a title trust, the defect in disposal can only be found to have been serious and clear, and thus, cannot be deemed null and void.

2013 old-gu 7011 Invalidity of Transfer Income Tax Imposition Disposition, etc.

KimA

Head of the District Tax Office

May 23, 2013

June 20, 2013

1 The plaintiff's claim is all dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

On March 1, 2012, the Defendant confirmed that imposition of transfer income tax of KRW 000 against the Plaintiff, and imposition of local income tax of KRW 000,00, respectively, is invalid.

1. Details of the disposition;

A. On May 8, 2006, KimB completed the registration of ownership transfer with respect to 000 m29 m329 m2 (hereinafter referred to as the "one-use movable of this case"), and on April 22, 2010, KimB transferred the instant one real estate to thisCC. In addition, on May 19, 2006, KimB completed the registration of ownership transfer with respect to 000 m200 m207 m2017 m2 (hereinafter referred to as the "2 real estate of this case"), and on February 23, 2010, transferred the instant two real estate to this DoD, "the head of Suwon District Tax Office" confirmed that the instant real estate was transferred to the Plaintiff on July 11, 201 through July 25, 201, and that each of the above 201 m20 m20 m210 m21.

2. Judgment on the defendant's main defense of safety

The defendant, and the plaintiff asserted that the lawsuit of this case was unlawful since they did not go through legitimate pre-trial proceedings, but the restriction of the period of revocation lawsuit and the period of administrative appeal lawsuit is not applicable (Article 38(1) of the Administrative Litigation Act). The defendant's main defense cannot be accepted, on the ground that the plaintiff did not lawfully take the pre-trial proceedings under the Framework Act on National Taxes prior to filing the lawsuit of this case, or filed the lawsuit of this case after the lapse of the period of filing the lawsuit of this case.

3. Whether the measures are taken.

A. The plaintiff's assertion

The Plaintiff borrowed money to KimB (GF), received a return of the principal and several interests from KimF, and did not title trust each of the instant real estate to KimB, the instant disposition was unlawful, and its defect is significant and obvious, and thus is void as a matter of course.

B. Determination

1) As to the invalidation of an administrative disposition

In order for an administrative disposition to be deemed null and void, it should be objectively clear that the defect was in violation of the material part of the law, and objectively white. In determining the material and apparentness of the defect, the purpose, meaning, function, etc. of the law should be examined from a teleological perspective, and at the same time, reasonable consideration should be made on the specificity of the specific case itself (see, e.g., Supreme Court Decisions 2003Du2403, Nov. 26, 2004; 2005Du11937, Sept. 21, 2007; 2005Du1937, Sept. 21, 2007; 2005Du11937, if an administrative disposition was rendered by applying a certain provision of the law, it should be clearly stated that the defect was 200 and obvious, and if an administrative agency applied the above provision, it cannot be seen that the defect was 180 and 204, which is the subject of the administrative disposition, it can be interpreted.

(ii) the facts of recognition

A) On July 18, 2011, the Plaintiff confirmed that each of the instant real estate under the name of KimB is the actual owner who acquired and transferred the instant real estate by the actual owner, and signed on the end of the letter of confirmation (B-1) stating that “I read all the confirmations prepared by the national tax official on behalf of the national tax official and sign and seal it.”

B) In the investigation (Closing) of capital gains tax, “The KimO, who is engaged in the real estate brokerage business, was involved in the acquisition of each of the instant real estate by the actual owner who was known to the general public. However, as the land category of the said real estate was unable to be registered in the name of the actual owner (Plaintiff) whose domicile is his/her domicile due to the reason that the land category of the said real estate is subject to the restriction on the transaction, it is confirmed that the ownership is registered in the name of the father (Plaintiff) KimB, and all of these facts are indicated

C) After reviewing the materials sent by the head of the Suwon Tax Office, the Defendant rendered the instant disposition by determining that the Plaintiff was the actual owner of each of the instant real estate and the KimB, respectively.

[Reasons for Recognition] The above evidence and the whole purport of the pleading

3) Determination

In light of the above facts and the legal principles as to the invalidation of administrative dispositions, and the fact that the plaintiff was unable to submit to KimO the supporting documents, and the defendant examining the above circumstances could have sufficiently been suspected that there was a title trust agreement between the plaintiff and KimB, it is reasonable to view that the plaintiff was in title trust of each of the real estate of this case to KimB, and even if there was no title trust agreement between the plaintiff and KimB as the plaintiff asserted by the plaintiff, the case of this case can only be seen as a case where there is objective circumstance that could mislead the plaintiff as to each of the real estate of this case as being in title trust, and the issue of whether the disposition of this case is subject to the disposition of this case can be clearly examined. Accordingly, the defect of the disposition of this case can not be deemed null and void because it is serious and clear.

4. Conclusion

Thus, the plaintiff's claim of this case is dismissed for all reasons.