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(영문) 서울중앙지방법원 2013. 01. 10. 선고 2012나35728 판결
명의신탁자가 명의수탁자의 이름으로 주식의 처분으로 생긴 양도소득세를 신고하였다고 하여 그 하자가 중대 ・ 명백하다고 할 수 없음[국승]
Case Number of the immediately preceding lawsuit

Seoul Central District Court 201Kadan194292, 2012

Title

If the title truster reported the capital gains tax that occurred from the disposal of shares under the name of the title trustee, the defect is serious and apparent.

Summary

(As in the judgment of the first instance court) Although the title trustee becomes the subject of tax payment on behalf of the title truster is illegal, it cannot be deemed that the defect is serious, and the title truster’s report of capital gains tax incurred from the disposal of shares in the name of the Plaintiff, the title trustee, is not obvious that the defect is apparent.

Cases

2012Na35728 Return of Fraudulent Gains

Plaintiff and appellant

right XX

Defendant, Appellant

Korea

Judgment of the first instance court

Seoul Central District Court Decision 2011Gadan194292 Decided July 19, 2012

Conclusion of Pleadings

November 22, 2012

Imposition of Judgment

January 10, 2013

Text

1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The judgment of the first instance shall be revoked. The defendant shall pay to the plaintiff the amount of KRW 000 and 5% interest per annum from October 22, 2009 to the service date of a copy of the complaint of this case, and 20% interest per annum from the next day to the day of full payment.

Reasons

1. Quotation of judgment of the first instance;

The court's explanation on this case is identical to the entry of the reasoning of the judgment of the court of first instance, and thus, citing it as it is by the main text of Article 420 of the Civil Procedure Act

2. Conclusion

Therefore, the plaintiff's claim is dismissed as it is without merit, and the judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed and it is so decided as per Disposition.

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