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Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu66727 (205.02)
Title
Determination on whether a title trust is held between husband and wife and whether a title truster has been made for eight years or not.
Summary
The mere fact that the other spouse is the source of the purchase fund does not necessarily mean that a title trust existed with respect to the pertinent real estate by reverseing the presumption of an unconditional peculiar property.
Related statutes
Article 69 of the Restriction of Special Taxation Act
Cases
Supreme Court-2018-Du-44203 (Law No. 13, 2018)
Plaintiff
정☆남
Defendant
○ Head of tax office
Conclusion of Pleadings
July 13, 2018
Imposition of Judgment
July 13, 2018
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per