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Case Number of the immediately preceding lawsuit
Seoul Administrative Court 2016Guhap8746 ( October 30, 2017)
Case Number of the previous trial
Seoul High-2015-085 (Law No. 18, 2016)
Title
It constitutes a stock title trust in view of the fact that the title truster acquired shares with funds and paid the sales price immediately to the title truster after selling shares.
Summary
(1) The purpose of this case is to avoid capital gains tax for the major shareholders of listed stocks as a result of the distribution of stock ownership by deeming that the acquisition of stocks with funds of a title truster and the sale price after the sale of stocks was immediately deposited to the title truster, etc.
Related statutes
Donation of trust property under Article 45-2 of the Inheritance Tax and Gift Tax Act
Cases
2017Nu45287 Revocation of Disposition of Imposition of Gift Tax
Plaintiff and appellant
LAA
Defendant, Appellant
○ Head of tax office
Judgment of the first instance court
Seoul Administrative Court Decision 2016Guhap8746 decided March 30, 2017
Conclusion of Pleadings
October 20, 2017
Imposition of Judgment
November 24, 2017
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. Each disposition taken by the Defendant against the Plaintiff on September 4, 2015 by ○○○○ (including additional taxes) of gift tax on September 4, 2015 and ○○○○ (including additional taxes) of gift tax on September 10, 2015 shall be revoked.
Reasons
1. Quotation of the reasons for the judgment of the first instance;
The reasoning of this judgment is just in finding facts and making decisions in the first instance court even after considering the evidence submitted by the plaintiff to this court, and is identical to the reasoning of the first instance court except where the plaintiff added a decision that there is no error as alleged by the plaintiff. Therefore, this decision is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 4
2. Conclusion
If so, the plaintiff's claim shall be dismissed as it is without merit. The judgment of the court of first instance is just with this conclusion, and the plaintiff's appeal is dismissed as it is without merit.