Seoul High Court-2016-Nu-7884 ( April 18, 2017)

Donation of title trust

(In the event that the title trust was not established, there is a burden of proof for the claimant that there was no purpose of tax avoidance.

Article 45-2 of the Inheritance Tax and Gift Tax Act;

Supreme Court Decision 2017Du47977 Decided revocation of Disposition of Gift Tax Imposition

AAA and one other

BB Head of the tax office and one other

oly 2017.18

8.08.18

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's assertion in the grounds of appeal constitutes Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition