Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu-8864 (Law No. 10, 2018)
Title
It is legitimate to impose gift tax even if the title truster is not specified in the second title trust, for the purpose of tax avoidance.
Summary
Article 45-2(1) of the former Inheritance Tax and Gift Tax Act provides that the Plaintiff bears the burden of proving that the shares were re-titled in a secondary title trust, and that there was no tax avoidance purpose; Article 45-2(1) of the former Inheritance Tax and Gift Tax Act does not require a specific title truster; and it cannot be deemed that the
Related statutes
Article 45-2 of the former Inheritance Tax and Gift Tax Act / [Presumption of Donation of Trust Property]
Cases
2018Du41492 Revocation of Disposition of Imposition of Gift Tax
Plaintiff
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Defendant
00. Head of tax office
Imposition of Judgment
August 16, 2018
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed pursuant to Article 5 of the Act. It is so decided as per Disposition