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(영문) 대법원 2010. 02. 25. 선고 2009두20120 판결
아파트 취득자금을 남편으로부터 증여받았음을 전제로 한 부과처분이 정당한지 여부[국승]
Case Number of the immediately preceding lawsuit

Seoul High Court 2009Nu6645 ( October 14, 2009)

Case Number of the previous trial

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

Title

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

Summary

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 decision

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

Text

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

Reasons

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating

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