Case Number of the immediately preceding lawsuit
Seoul High Court 2015Nu59084 (Law No. 25, 2016.05)
Title
Since the person who registered the ownership of real estate is presumed to have acquired the ownership, the person who asserts the title trust bears the burden of proof.
Summary
The burden of proving the substance over form principle related to the transfer income tax on the real estate held in title trust exists to the taxpayer, and there is no evidence to acknowledge it, so it is insufficient to reverse the presumption alone.
Cases
2016Du43428 Revocation of Disposition of Imposing capital gains tax
Plaintiff-Appellant
KimA
Defendant-Appellee
Head of the tax office;
Judgment of the lower court
Seoul High Court Decision 2015Nu59084 Decided December 25, 2016
Imposition of Judgment
September 28, 2016
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per