Seoul High Court (Chuncheon) 2012Nu1186 (Law No. 26, 2013)

The initial disposition is lawful, as there is no evidence to prove the existence of a title trust contract.

(C) The original decision is lawful on the ground that there is no evidence to prove that there was a separate title trust contract, and thus, there is no evidence to prove that the original decision is legitimate, once the source of the funds to acquire real estate was established, that the nominal owner would be presumed to have been donated the funds to acquire real estate from the spouse.

Article 45 of the Inheritance Tax and Gift Tax Act

2013Du15705 Revocation of Disposition of Imposition of Gift Tax

IsaA

Chuncheon Director of the Tax Office

Seoul High Court (Chuncheon) Decision 2012Nu1186 Decided June 26, 2013

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

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 on the grounds of appeal 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, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per