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Case Number of the immediately preceding lawsuit
Suwon District Court-2014-Gu Partnership-61652 ( October 28, 2016)
Title
It is insufficient to recognize that there was a clear purpose of tax avoidance or there was no tax avoidance at the time of title trust or in the future.
Summary
It is insufficient to recognize that the title trust of the instant shares had a clear purpose irrelevant to tax avoidance, or that there was no tax to be avoided in the future at the time of the title trust, and there is no other evidence to acknowledge this otherwise.
Related statutes
Donation of title trust property under Article 45-2 of the former Inheritance Tax and Gift Tax Act
Cases
2016Nu38657 Revocation of Disposition of Imposition of Gift Tax
Plaintiff and appellant
KimA
Defendant, Appellant
○ Head of tax office
Judgment of the first instance court
Suwon District Court Decision 2014Guhap61652 Decided January 28, 2016
Conclusion of Pleadings
July 12, 2016
Imposition of Judgment
August 16, 2016
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance shall be revoked. On September 2, 2013, the imposition of the gift tax (including additional tax) by the Defendant against the Plaintiff shall be revoked.
Reasons
1. Quotation of judgment of the first instance;
The reasoning for this Court’s explanation concerning this case is as follows: Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act shall be cited, except for the addition of “12” to “3, 2, 7” following the judgment of the court of first instance.
2 Conclusion
Therefore, the judgment of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit.