Busan High Court-2017-Nu-2068 ( October 12, 2018)

(Trial Disorder) The mere fact that the trustee received dividend income under the name of the trustee and reported and paid the comprehensive income tax cannot be deemed as fraudulent or other unlawful acts under the Framework Act on National Taxes.

(Summary) The act of receiving dividend income through an account opened under the name of the trustee and filing and paying the comprehensive income tax under the name of the trustee is merely a title trust and an ordinary act incidental thereto, and thus, cannot be deemed as an unlawful act under the Framework Act on National Taxes.

The exclusion period of national tax imposition under Article 26-2 of the Framework Act on National Taxes

All appeals are dismissed.

Costs of appeal shall be borne by each party.

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