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TITLE Supreme Court Decision 2018Du35025 Decided June 28, 2018【Revocation of Disposition Imposing Global Income Tax】* First draft [full Text]
Summary
[1] Where the nominal owner and the substantial owner to whom income that is subject to taxation belongs are two separate persons, the party who is liable to pay tax (held: substantial owner of income)
Whether the taxing authority bears the burden of proof regarding taxation requirements in a lawsuit seeking revocation of tax imposition (affirmative in principle)
Whether the same is applicable in cases where the disparity between nominal ownership and substantial ownership of income is a contentious issue (affirmative)
[2] Whether a nominal trust deemed a donation according to the Inheritance Tax and Gift Tax Act falls under an overseas donation that is subject to gift tax pursuant to the special provisions of Article 21 of the Adjustment of International Taxes Act (negative)
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