Daejeon District Court-2017-Gu Partnership-102364 (2.01, 2018)

Whether the date of submitting a statement on the status of changes in stocks can be deemed the donation date.

(1) In the case of a stock title trust, the date on which a statement of change of stocks, etc. is submitted shall be deemed the date of deemed donation in the absence of the register of shareholders. Since the amount of taxation is within the scope of a legitimate tax amount, the

Article 45-2 of the Inheritance Tax and Gift Tax Act

2018Nu10406 Revocation of Disposition of Imposition of Gift Tax

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The director of the tax office

Daejeon District Court 2017Guhap102364 (O2.01, 2018)

July 5, 2018

August 23, 2018

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The defendant's disposition of imposition of KRW 271,770,446 (the portion reverted to the year 2012 and 2014) out of the gift tax of KRW 274,920,110 (the portion reverted to the year 2010, 2012, and 2014) against the plaintiff on August 8, 2016 shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning for the court's explanation on this case is as stated in the reasoning for the first instance court's decision, except as stated in Paragraph (2). Thus, Article 8 (2) of the Administrative Litigation Act

In accordance with the main sentence of Article 420 of the Civil Procedure Act, the grounds alleged by the plaintiff in this court, while filing an appeal, are not significantly different from the contents alleged by the plaintiff in the first instance, and even if all the evidence submitted to the first instance court and this court are examined, the fact-finding and decision of the first instance court are justified except for the following parts or the parts of the additional

2. Conclusion

Therefore, the plaintiff's claim shall be dismissed as it is without merit, and the judgment of the court of first instance is justified as it is so decided as per Disposition by the assent of all participating Justices.