Gwangju High Court-2013-Nu-1088 ( November 14, 2013)

(Trial Disorder) Whether the Plaintiff is merely a title trustee of the transferred property

The fact that the registration on the real estate is based on the nominal trust has the burden of proof for the claimant.

Article 14 [Real Taxation] of the Framework Act on National Taxes

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. However, 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