Daejeon High Court (Cheongju)-2016-Nu-1015 ( December 07, 2016)

(Trial Incompetence) Whether it is a title trust after donation or a gift after title trust

(in the first instance) It is determined that a title trust of the summary shares was made by taking account of the type of transfer.

Article 32 of the Inheritance Tax and Gift Tax Act

2017Du32104 Revocation of Disposition of Imposition of Gift Tax

Aa and 1 other

Chuncheon Tax Office et al. 1

Daejeon High Court (Cheongju)-2016-Nu-1015 ( December 07, 2016)

2017.04.13

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

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 appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Trial Procedure, and therefore, all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices