Seoul High Court-2018-Nu-5717 ( December 05, 2018)

Seocho 2016west 1497 ( December 21, 2016)

(C) Whether the shares of this case fall under the restoration of title trust

(The summary of the Plaintiff’s disposition imposing gift tax on the shares of this case on the ground that there was any other justifiable reason that the Plaintiff was unable to carry out the title trust, and that the title trustee (the title trustee) had no economic ability to operate the liquor company at the time of 24 years old.

Article 45-2 (Presumption of Donation of Title Trust Property)

2019Du30102 Revocation of Disposition of Imposition of Gift Tax

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○ Head of tax office

Seoul High Court Decision 2018Nu55717 Decided December 5, 2018

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The records of this case, the judgment of the court below, and the grounds of appeal were examined. However, the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided