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Case Number of the immediately preceding lawsuit
Suwon District Court 2010Guhap967 (24 August 2010)
Case Number of the previous trial
early 209 China 2337 ( December 10, 2009)
Title
The disposition imposed on the constructive gift of stock nominal trust is legitimate.
Summary
(1) In the event that the title trust was conducted with the aim of avoiding re-constition due to the violation of disclosure under the Securities and Exchange Act, an affiliate company is not required to engage in the title trust, and only a part of the title trust may escape from the largest shareholder’s breach of disclosure duty, and the title trust was entirely held by the Plaintiff, deeming that the title trust was held.
Cases
2010Nu32527 Revocation of Disposition of Imposition of Gift Tax
Plaintiff and appellant
IsaA
Defendant, Appellant
○ Head of tax office
Judgment of the first instance court
Suwon District Court Decision 2010Guhap967 Decided August 24, 2010
Conclusion of Pleadings
April 8, 2011
Imposition of Judgment
April 29, 2011
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance shall be revoked. The defendant shall revoke the disposition of imposition of gift tax of KRW 652,913,800 against the plaintiff on July 3, 2009.
Reasons
1. Quotation of judgment of the first instance;
The court's explanation of this case is as follows: (a) shares of No. 2, No. 6, and No. 7 of the judgment of the court of first instance are issued as shares; (b) shares of No. 4, No. 13 are re-issued; (c) "No. 21" are ordered as "A; (c) 2-C. 9 through 11 of the judgment of the court of first instance among paragraph (3) of the same Article are deleted; and (d) the reasoning of the judgment of the court of first instance is stated in the judgment of the court of first instance except for adding the following (v) as stated in the reasoning of the judgment of the court of first instance; and (c) this is cited as it is in accordance with Article 8(2) of the Administrative Litigation Act; and Article 420 of the Civil Procedure Act.
[Supplementary Parts]
No. 20 million won may decrease the amount of tax payable to the title truster even if the plaintiff's calculation is made, and the amount of tax that can be avoided is not substantial.
2. Conclusion
Therefore, the decision of the first instance court is justifiable, and the defendant's appeal is dismissed, and it is so decided as per Disposition.