Case Number of the immediately preceding lawsuit
Busan High Court 2016Nu22438 ( February 10, 2017)
Title
(In the case of a title trust, it must prove that the title trust has a clear purpose of tax avoidance and that there is no tax to be avoided at that time or in the future.
Summary
(Main) The Plaintiff alleged that it was stolen from the name of the Plaintiff, but it cannot be deemed that the Plaintiff was committed as a unilateral act, such as the external auditor, and it is difficult to view that the change of ownership was made for a clear other purpose that is not related to the purpose of tax avoidance, or that there was no tax to be avoided at the time of transfer of ownership or in the future.
Related statutes
Donation of title trust under Article 45-2 of the Inheritance Tax and Gift Tax Act
Cases
2017Du39044 Revocation of Disposition of Imposition of Gift Tax
Plaintiff-Appellant
AA
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
Busan High Court Decision 2016Nu22438 Decided October 10, 2017
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the judgment below and the appellate brief examined the records of this case, but the argument on the grounds of appeal by the appellant is not included in the grounds provided for in each subparagraph of Article 4(1) of the Special Act on the Procedure for Appeal. Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.