Seoul High Court-2017-Nu66352 ( December 21, 2017)

Cho-2015-west-4351 (25 April 2016)

(Trial Disorder) The imposition of gift tax on shares deemed to be nominal trust is legitimate.

(Summary of the Judgment of the court below) Since the actual owner of the shares in this case is not the plaintiff, the plaintiff's assertion that the plaintiff was the actual owner who purchased the shares in this case and that the shares in this case were not trusted

Donation of title trust property under Article 41-2 of the Inheritance Tax and Gift Tax Act

Article 47 of the Inheritance Tax and Gift Tax Act

Supreme Court Decision 2018Du34275 Decided revocation of Disposition of Gift Tax

Section AA

BB Director of the Tax Office

Seoul High Court Decision 2017Nu66352 Decided December 21, 2017

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. The appeal is dismissed pursuant to Article 5 of the same Act and the costs of appeal are assessed against the losing party. It is so decided as per Disposition