Suwon District Court 2010Guhap5708 (No. 12, 2011)

Early High Court Decision 2009Du4052 (No. 28, 2010)

It constitutes a stock title trust, and a disposition imposed by evaluation as a supplementary evaluation method is legitimate.

In light of the fact that the stock acquisition price seems to have been paid, it is reasonable to deem that the company held the title trust of the shares. Since the value of the shares claimed by the Plaintiff is deemed to be the general market price reflecting the objective exchange value, and it is insufficient to recognize the window dressing accounting, the disposition imposed by evaluating the value of shares as a supplementary assessment

2011Nu18979 Revocation of Disposition of Imposition of Gift Tax

Maximum XX

Head of Ansan Tax Office

Suwon District Court Decision 2010Guhap5708 Decided May 12, 2011

October 11, 2011

December 6, 2011

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The defendant designated the plaintiff as a joint and several taxpayer on August 18, 2009 and revoked the imposition disposition of KRW 245,973,000.

The reasoning for the court's explanation on this case is as follows: A.A. and E.B. under the evidence No. 4 of the first instance court's 5th judgment, "I.D. are not clear". The court's explanation on this case is as follows: at the time of the adjudication of the Tax Tribunal (the first instance court 2007 middle 4022) on the initial disposition of gift tax, the first instance court (the first instance court 2007 middle 402) intended to transfer the shares of the company of this case to the plaintiff as No. 375,00 shares of this case owned by the largestCC with real property and other funds, and the plaintiff is recognized as having acquired 30,00 shares of this case among the shares of the company of this case 375,00 shares in the name of the plaintiff, O.A., E.B. and O.D., they are cited as it is in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence

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