Seoul High Court 2008Nu22503 (Law No. 30, 2009)

Even if the status of the title trustee is transferred to a third party, gift tax on title trust is imposed respectively.

Even if a gift tax is levied again on a third party by transferring the property on which the gift tax is levied pursuant to the deemed donation of title trust property to a third party, it is not double taxation.

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

The appeal shall be dismissed.

The costs of appeal are assessed against the plaintiff.

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 Procedure of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by