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Case Number of the immediately preceding lawsuit
Seoul High Court-2015-Nu-37305 (2015.09)
Title
(C) Whether it is possible to apply an unfair non-reported additional tax when a gift tax is levied as an agenda of title trust donation.
Summary
(C) Article 2(1) of the former Enforcement Decree of the former Enforcement Decree of the Securities and Exchange Act (amended by Presidential Decree No. 2010, Jan. 2, 2011) provides that the title trust of this case may be deemed as a basis for the penalty tax on the gift tax due to the constructive gift of the title trust of this case.
Related statutes
Article 45-2 of the Inheritance Tax and Gift Tax Act; Article 47 of the Framework Act on National Taxes
Cases
Supreme Court Decision 2015Du52876 Decided disposition imposing gift tax, etc.
Plaintiff-Appellant
Han △△△
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
September 9, 2015
Imposition of Judgment
January 14, 2016
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 Disposition by