Seoul Administrative Court 2007Guhap37193 ( October 03, 2009)

National High Court Decision 2007west0955 (Law No. 27, 2007)

Whether a disposition of imposition on the premise that the apartment acquisition fund was donated by the husband is legitimate

There is no evidence to deem that there was a circumstance to avoid tax evasion, evasion of compulsory execution, or statutory restrictions on the Plaintiff’s husband and wife, and that the husband’s departure from the position of an officer of the company led to the necessity of title trust. Thus, this constitutes a valid title trust

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

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

The Defendant’s disposition of imposition of KRW 121,493,700 against the Plaintiff on December 5, 2006 shall be revoked.

Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

This court's reasoning is the same as the reasoning of the judgment of the court of first instance, and thus, citing it in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act

Therefore, the plaintiff's claim is justified, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.