Seoul High Court 2015Nu54997 (Law No. 28, 2015)

Whether the purpose of this case’s stock title trust was to avoid tax evasion

There was no limit on the number of promoters required for the establishment of a company. The tax base of global income tax under title trust differs from the amount of tax payable, and in fact, there is tax evasion amount, and there is no tax evasion purpose, such as the tax liability limit vary depending on the shareholding ratio.

2016Du35489 Revocation of Disposition of Imposition of Gift Tax

Park ○

○ Head of tax office

Seoul High Court Decision 2015Nu54997 Decided December 28, 2016

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of