Seoul Administrative Court-2017-Gu Partnership-52320 ( October 26, 2018)

Cho High-2016-west-3104 ( October 28, 2016)

(For the original purpose) The data submitted by the plaintiffs alone are sufficient to reverse the facts established in the preceding judgment, and the beneficial owner of the shares of this case cannot be recognized differently.

(In the absence of special circumstances, the court below rejected the Plaintiff’s claim on the following grounds: (a) the facts acknowledged in a final and conclusive judgment constitute a flexible evidence as to the relevant case; (b) the materials submitted by the Plaintiffs alone reverse the factual basis established in the preceding judgment; and (c) the actual shareholders of the instant shares cannot be recognized otherwise; and (d

Donation of title trust property under Article 41-2 of the Inheritance Tax and Gift Tax Act

2018Nu3811 Revocation of Disposition of Imposing gift tax

AA et al.

The head of Dongjak Tax Office and six others

May 31, 2018

June 14, 2018

1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

the Gu Office's place and place of action

The judgment of the court of first instance is revoked. Each gift tax imposition made by the Defendants to Plaintiff BB, CCC, DD, DD, EE, F, GG, HH and J as shown in the separate sheet, and each joint and several taxpayers designated by the Defendants to Plaintiff A shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning of this court's judgment is the same as that of the judgment of the court of first instance, and thus, it is cited by Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of

2. Conclusion

Since the judgment of the first instance is justifiable, the plaintiffs' appeal is dismissed as all of the grounds are groundless.