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(영문) 서울고등법원 2015. 04. 23. 선고 2014누59605 판결
주식에 대한 양도담보권을 명의신탁하는 경우에는 명의신탁 증여의제규정을 적용할 수 없음[국패]
Case Number of the immediately preceding lawsuit

Seoul Administrative Court-2013-Gu Partnership-28398 (2014.07.04)

Case Number of the previous trial

Seocho 2012,0624 (2013.09.09)

Title

In the case of title trust of the right to transfer to shares, the provisions on deemed donation of title trust cannot be applied.

Summary

(The same as the judgment of the first instance court) In case of title trust of the right to transfer a security for shares, gift tax may not be levied by applying the provision on deemed donation of title trust under Article 45-2(1) of the former Inheritance Tax and Gift Tax Act.

Related statutes

Donation of title trust property under Article 45-2 of the Inheritance Tax and Gift Tax Act

Cases

2014Nu59605 Revocation of Disposition of Imposition of Gift Tax

Plaintiff and appellant

KimA

Defendant, Appellant

BB Director of the Tax Office

Judgment of the first instance court

Seoul Administrative Court Decision 2013Guhap28398 decided July 4, 2014

Conclusion of Pleadings

March 26, 2015

Imposition of Judgment

April 23, 2015

Text

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1. Claim: On October 12, 201, the Defendant revoked a disposition imposing gift tax of KRW 000 on the Plaintiff.

2. Purport of appeal: Revocation of the judgment of the first instance. The plaintiff's claim is dismissed.

Reasons

The reason for the judgment of the first instance is reasonable, and therefore, Article 8(2) of the Administrative Litigation Act, the main sentence of Article 420 of the

this judgment shall be quoted by reason of this judgment.

Therefore, the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.

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