Seoul High Court 2010Nu24601 (Seoul High Court 2011.06.07)

Cho High Court Decision 2008Do4110 (Law No. 205, 2009)

(Trial Incompetence) If co-inheritors make a substitute payment of the title trust gift tax, it does not constitute the obligation of the decedent.

(Summary) In concluding a title trust agreement, even if a truster pays on behalf of the truster all the expenses incurred by the trustee in making a title trust agreement, it is extremely exceptional to deem that the parties were expected to have made such agreement to have made a gift tax due to the constructive gift of title trust property to be imposed on the title trustee in the future.

2011Du15022 Revocation of revocation of an inheritance tax imposition

Park XX

Head of Mapo Tax Office

Seoul High Court Decision 2010Nu24601 Decided June 7, 2011

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 stipulated in 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

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,