Daegu High Court 2012Nu1687 ( October 25, 2013)

Cho High-depth201Gu2507 ( November 24, 2011)

(C) the title trust for the purpose of tax avoidance

(Main) The purpose of the title trust is merely to claim that the purpose of the title trust was entrusted for convenience in the performance of the construction work, and it does not submit evidence as to what is helpful in the performance of the construction work, and rather, there is a tax avoidance

2013Du5357 Revocation of Disposition of Imposition of Gift Tax

CHAPTER A

Head of Namgu Tax Office

Daegu High Court Decision 2012Nu1687 Decided January 25, 2013

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal are examined, but it is clear that the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final