Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu-34195 (Law No. 23, 2017)
Case Number of the previous trial
Cho Jae-2015-2855 (Law No. 17, 2015)
Title
Whether the disposition of imposition is unreasonable on the ground that the mother of the key real estate title trust to the Plaintiff
Summary
Under the substance over form principle, the person liable to pay the relevant capital gains tax has the burden of proving that the title truster who is the subject of the transfer does not become the taxpayer, but can be subject to the substance over form under the substance over form principle.
Related statutes
Article 14 of the Framework Act on National Taxes
Cases
2017Du47120 Revocation of a tax imposition disposition
Plaintiff
AA
Defendant
AA Head of the Tax Office
Imposition of Judgment
on October 2017 07
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition