Seoul High Court 2009Nu19214 (Law No. 19, 2010)

Seoul Administrative Court 2009Guhap6155 ( October 18, 2009)

Appropriateness of the assertion that there was no tax avoidance purpose with respect to stock title trust

It is judged that there was a purpose of tax avoidance in view of the fact that a corporation has made a free capital increase and cash dividend, that there is a substantial amount of avoidance of progressive tax rate based on dividend income, that the stock was exempted from the status of an oligopolistic shareholder by

The contents of the decision shall be the same as attached.

The appeal shall be dismissed.

The costs of appeal are assessed against the plaintiffs.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating