Seoul High Court 2008Nu23391 (Law No. 2009.05)

early 2007west0307 (Law No. 13, 2007)

The legitimacy of the assertion that this taxation is a title trust real estate for real estate sale business

After the resolution of de facto marital relationship, the Plaintiff transferred the ownership of the instant real estate on the ground of donation to the Plaintiff; however, such circumstance alone cannot be deemed as real estate held in title trust; and there is no objective financial transaction details, etc. that the sale proceeds accrue to a person other than the Plaintiff.

The contents of the decision shall be the same as attached.

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal on the grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per