Seoul High Court 2010Nu2076 (Law No. 14, 2010)

Cho High Court Decision 2008Do1824 ( December 18, 2008)

It does not go against the principle of no taxation without the law of no taxation without the substance over form principle.

Since a stock title trust contributes to preventing use as a means of concealing a gift or as a means of avoiding a contribution to gift tax, it does not go against the principle of the principle of no taxation without the law of no taxation without the law of no taxation.

The contents of the decision shall be the same as attached.

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

Although all of the records of this case and the judgment of the court below and the grounds of appeal were examined, the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, all of the appeals are dismissed under Article 5 of the same Act. It is so decided as