Seoul Administrative Court-2015-Gu Partnership-7470 (2016.09)

Seocho 2015Seoul Northern2017 (29. 2015.06)

In title trust, there is a person who asserts the liability to prove the identity theft.

(As with the judgment of the first instance court), there is no sufficient proof of the identity theft of the title trust, and there is a possibility that he knew or impliedly knew of it.

Article 45-2 of the Inheritance Tax and Gift Tax Act

2016Nu6870 Revocation of Disposition of Imposing gift tax

Yang-○

○ Head of tax office

February 7, 2017

February 14, 2017

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The defendant shall revoke the disposition of imposition of x members of the gift tax x in January 16, 2015 against the plaintiff on January 16, 2015.

1. Quotation of judgment of the first instance;

The court's explanation of this case is the same as the statement of the reasons for the judgment of the court of first instance. Thus, it is accepted by Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the judgment of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit.