Case Number of the immediately preceding lawsuit
Busan High Court 2014Nu20551 ( December 17, 2014)
Title
In full view of the facts and facts, the imposition of gift tax by the plaintiffs' title trust is legitimate.
Summary
(Main) In light of the fact that: (a) the Plaintiffs issued a certificate of personal seal impression, etc.; (b) one shareholder, who owns all the shares, appears to have been able to avoid the income progressive tax rate and the secondary tax liability on the amount in arrears by distributing the holders of shares in form; and (c) the disposition regarding the title trust of the Plaintiffs is legitimate.
Related statutes
Legal fiction of donation of title trust property under Article 45-2 of the Inheritance Tax and Gift Tax Act
Cases
2015Du36119 Revocation of Disposition of Imposition of Gift Tax
Plaintiff-Appellant
1.A2. GB
Defendant-Appellee
○○ Head of tax office
Judgment of the lower court
Busan High Court Decision 2014Nu20551 Decided December 17, 2014
Text
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by