공동명의계좌에 있는 돈은 특별한 사정이 없는 한 공동명의자간 준합유 또는 준공유관계에 있음[국패]
Seoul High Court 2013Nu4912 ( October 18, 2013)
Unless there are special circumstances, any money in the joint name account is in quasi-joint-ownership or completion-ownership relationship among the joint names.
(Dismissal of 1/2 of the money in a joint name account is owned by 1/2 of the money in a joint name account, unless there are special circumstances to the contrary, since only some of the co-owners contribute money to the joint account cannot be deemed as the account holder of the joint name, and the money in the joint name account is in a quasi-joint-joint-ownership or completion-ownership relationship, barring special circumstances.
Article 47 of the Inheritance Tax and Gift Tax Act
2013Du23034 Revocation of Disposition of Imposition of Gift Tax
United StatesA
The Director of Gangnam District Office
Seoul High Court Decision 2013Nu4912 Decided October 18, 2013
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of