Seoul High Court-2015-Nu-69142 ( August 30, 2016)

Cho Jae-2015 middle 1377 (Law No. 14, 2014)

(Trial Incompetence) It is difficult to deem that there was no purpose to avoid the tax on stock trust.

(The substance of the original judgment) In title trust, there is no clear purpose of tax avoidance to the extent that the title trust has no objective of tax avoidance, and it is deemed that there is a purpose of tax avoidance, such as the possibility of avoiding the progressive tax rate due to cumulative taxation of income.

Article 45-2 (Presumption of Donation of Title Trust Property)

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per