(영문) 서울고등법원 2017.02.15 2016누52660

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(영문) 서울고등법원 2017.02.15 2016누52660

증여세부과처분취소

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1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

1...

Reasons

1. The reasons why the court should explain this part of the disposition are as stated in the pertinent part of the reasons for the decision of the court of first instance (from No. 2 to No. 31). Thus, this part of the reasons are cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

[However, the second sentence “94,874,210 won” and the second sentence “9,342,950 won” and “959,342,950 won” are added. 2. Whether each of the dispositions of this case is legitimate or not

A. The Plaintiff’s assertion D’s title trust of the instant shares to the Plaintiff was merely an acquisition of 2,00 new shares in the name of the Plaintiff at the time of the Plaintiff’s establishment of the instant company under the Plaintiff’s name after acquiring new shares 2,00 in the name of the Plaintiff at the time of closure of the business, and there was no other purpose to avoid taxes.

In light of the fact that the Plaintiff and D have to aggregate their shares in determining oligopolistic shareholders, the title trust of the instant shares does not have any possibility to avoid the secondary tax liability or deemed acquisition tax of oligopolistic shareholders due to the title trust of the instant shares, and the instant company did not avoid dividend income tax, etc. because there is no difference in paying dividends so far.

(b) With respect to property (excluding land and buildings; hereafter the same shall apply in this Article) requiring a registration, etc. for the transfer or exercise of rights under title trust under related Acts and subordinate statutes (amended by Act No. 9916, Jan. 1, 2010) (1), where the actual owner and the nominal owner are different, the value of such property shall be deemed to have been donated by the actual owner on the date following the end of the year following the year in which the date of acquisition of ownership falls, notwithstanding Article 14 of the Framework Act on National Taxes, when the actual owner and the nominal owner are registered as the nominal owner (where the property requires a change of title, referring to the

Provided, That the following shall be applicable:

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유사 판례

-서울고등법원 2017. 2. 15. 선고 2016누52660 판결

-인천지방법원 2012. 10. 18. 선고 2012구합2300 판결

-서울고등법원 2016.01.20 2014누71711

-수원지방법원 2013. 02. 01. 선고 2012구합7081 판결

-대법원 2006. 5. 25. 선고 2004두13936 판결