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Case Number of the immediately preceding lawsuit
Seoul High Court-2016-Nu-6230 (Law No. 19, 2017)
Title
(D) The title truster, the actual owner of the instant real property, shall be deemed to be the deceased, and the disposition shall be deemed to be legitimate.
Summary
(Summary of the Judgment of the Supreme Court) The title truster, the actual owner of the instant real estate, is deemed to have been deposited into a deposit in the name of the deceased, and such disposition is legitimate.
Related statutes
Article 14 of the Framework Act on National Taxes
Cases
2017Du47274 Revocation of Disposition of Imposing capital gains tax
Plaintiff-Appellant
○○ and 2
Defendant-Appellee
The director of the tax office.
Text
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
Reasons
Although examining the judgment of the court below in light of the records of this case, the argument on the grounds of appeal is dismissed.
It is recognized that there is no reason to constitute Article 4 of the Act on Special Cases concerning Vehicles.
Therefore, all appeals are dismissed in accordance with Article 5 of the above Act. It is so decided by the assent of all participating Justices.
It is decided as per Disposition by the assent of all participating Justices.