자산양도차익예정신고를 명의수탁자 명의로 한 경우, 예정신고 납부세액의 공제를 배제하고 신고·납부 불성실가산세를 부과한 처분을 적법하다고 판단한 사례.
In the case of reporting the estimated gain on asset transfer in the name of title trustee, the case holding that the disposition of imposing additional tax for unfaithful payment/report excluding deduction of the amount of tax paid according to the estimated report is deemed legitimate.