(a) The case where the real estate acquired before December 31, 1967 under another person’s name is restored by means of a lawsuit and the time of acquisition thereof; and

B. Real estate disposition and taxpayer by the title truster;

A. If the real estate acquired and owned before December 31, 1967 was transferred to another person under the name of another person by a third party's illegal act, and was restored by litigation, the time of acquisition of such real estate is not the registration price but the transfer on December 31, 1967.

B. If a title truster of real estate disposes of the real estate to another person, the taxpayer is not the title trustee but the title truster.

Article 16 of the Addenda of the Income Tax Act

clans of the Jeon-ri, Yang Jong-gun;

The director of South Korea Tax Office

Seoul High Court Decision 79Gu576 delivered on June 24, 1980

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff.

The plaintiff's grounds of appeal are examined.

As to ground of appeal No. 1:

According to the reasoning of the judgment below, the court below held that the above real estate was transferred to the plaintiff 1 and the defendant acquired the transferred real estate which became the object of this case from January 1, 1968 to December 22 of the same year by 1977. The above transfer income tax and defense tax were imposed on the plaintiff 1 and the above transferred real estate was divided into 65-40 from Gwanak-gu, Seoul. 65-1 and then divided into 65-67, which was originally owned by the plaintiff 47. The court below's new registration of title transfer was made on the non-party 1 and the non-party 1 and the non-party 4, the non-party 1 and the non-party 1 and the non-party 4, the non-party 1 and the non-party 2, the non-party 1 and the non-party 4, the new registration of ownership transfer of the real estate was made on the non-party 1 and the non-party 2, the non-party 4 and the non-party 1 and the non-party 2, the non-party 31 and the title 2.

As to ground of appeal No. 2

According to the facts established by the court below, the above real estate is owned by the plaintiff race and is registered in title trust in the future of 129, the above title trust registration and the fact that the defendant imposed transfer income tax and defense tax on the plaintiff race. Thus, since the real owner of the above real estate and the transferor subject and the taxpayer are not the above title trustee but the plaintiff race, the real owner of the above real estate and the transferor subject and the taxpayer are not the above title trustee, etc., the amount calculated by multiplying the amount of 900,000 won by 130,000 won shall not be deducted as the number of the title trustee in the deduction of transfer income, but only the amount of 90,000 won shall be deducted as the transfer income of the plaintiff race who is a single transferor. Accordingly, the judgment of the court below is justified in the same purport, and there is no ground for appeal to criticize the judgment of the court below.

All appeals are without merit. The costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Justices Dra-ro (Presiding Justice)