Seoul High Court 2009Nu999 (Law No. 18, 2010)

National Tax Service Review and other 2007-045 ( December 18, 2007)

(Incompetence of hearing) It is difficult to regard shares as nominal trust.

(Summary of the original trial) In full view of the fact that the title truster was not aware of the trustee personally, and that there was no economic incentive to acquire shares without any intention to acquire shares, it is difficult to regard the title truster as the title truster.

All appeals are dismissed.

The costs of appeal are assessed against the Defendants.

Although all of the records of this case and the judgment of the court below and the grounds of appeal were examined, their arguments on the grounds of appeal by the appellant fall 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 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 violations of Acts and subordinate statutes, etc., the system of final appeal does not continue to proceed with the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissing final appeal by judgment without continuing to proceed with the deliberation on the merits of the grounds of final appeal (see