Seoul High Court-2016-Nu-6300 (Law No. 16, 2018)

Cho Jae-2014-China-2574 (Law No. 16, 2015)

(Trial Incompetence) It is difficult to conclude that the existence of the purpose of tax avoidance and the existence of the register of shareholders have been changed or changed.

(main point of view) It is difficult to conclude that there exists a tax avoidance purpose, and there is a duty to report even in the case of deemed title trust donation, and that there is a register of shareholders.

Donation of title trust property under Article 45-2 of the Inheritance Tax and Gift Tax Act

Supreme Court Decision 2018Du48472 Decided revocation of Disposition imposing gift tax

-Appellee

1.A

2.B

3. TransmissionCC;

4. Diplomaticity;

5. Prostitution;

6. F; and

7. OG.

8. HaH;

-Appellant

1. J chief of J tax office;

2. The director of the Korea Tax Office.

3. The director of the LL tax office.

4. The director of the MM tax office.

Seoul High Court Decision 2016Nu66300 Decided May 16, 2018

All appeals are dismissed.

The costs of appeal are assessed against each appellant.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, all of the appeals are dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by