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Case Number of the immediately preceding lawsuit
Seoul High Court-2015-Nu-66914 ( October 14, 2016)
Title
(C) No change in the title of the shares of this case shall be deemed to be a fraudulent act.
Summary
In light of the facts related to (psyching of hearing), the transfer of the shares of the company of this case cannot be deemed to have been made regardless of the intent of the plaintiffs.
Related statutes
Legal fiction of donation of title trust property under Article 45(2) of the Inheritance Tax and Gift Tax Act
Cases
2016Du44629 Demanding revocation of the imposition of gift tax
Plaintiff-Appellant
1. AA;
00 Gu 00 00, 000 Dong 000
2. BB
00 Gu 000, 000 Dong 0000
3. CCC;
00 Si 00 Gu 00 000, 000 Dong 000
4.D;
00 Si 00 00 Eup 00 0000 00
Plaintiffs (LLC) 00
Attorney 000
Defendant-Appellant
1. Aa director of the tax office;
2. B. Director of the Tax Office:
3. C. Head of c.
4. D Director of the Tax Office.
Defendants Litigation Performers 000
The Seoul High Court Decision 2015Nu66914 Decided June 14, 2016
Text
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
Reasons
Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure
Therefore, all appeals are dismissed under Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.
October 13, 2016