예금이 인출되어 납세자 명의 은행계좌로 인출된 경우 증여로 추정됨[국승]
Jeonju District Court 2008Guhap3088 ( October 26, 2010)
Cho High 208 Mine0185 (Law No. 24, 2008)
be presumed to be a donation in case a deposit has been withdrawn and has been withdrawn from a bank account under the taxpayer’s name.
It is presumed that the money used for the repayment of the construction payment is donated, as the deposit in the name of the donor was withdrawn, and deposited into the bank account in the name of the taxpayer.
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the plaintiff.
The judgment of the first instance shall be revoked. The defendant's disposition of imposition of KRW 26,60,000 against the plaintiff on December 5, 2007 shall be revoked.
The reasoning for this Court’s reasoning is as follows: (a) the Plaintiff’s payment of KRW 28,580,000 to the Non-Party Deceased’s construction work amount of KRW 28,580,00 as additional evidence submitted at the trial; and (b) the Plaintiff’s payment of KRW 14 is the same as the judgment of the court of first instance, except for the rejection of the statement of KRW 8(2) of Administrative Litigation Act and Article 420 of Civil Procedure Act.
Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.