The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal are examined.

Generally, a title trust is generally held by a trustee in an external relationship with another person and ownership of the trustee, but in an internal relationship between the truster and the trustee, the truster holds ownership and profits from the management. Thus, in order for the debtor to have established a title trust agreement with respect to money remitted to another person’s deposit account, there must be an agreement between the debtor and the holder of the deposit account that the debtor holds the ownership of the deposit claim and profits from the management thereof. If it is interpreted that there exists an agreement between the debtor and the holder of the deposit account with respect to a gratuitous donation of the money remitted to the holder of the deposit account, the payment of such money should be deemed a donation.

The judgment below

According to its reasoning, the lower court determined that, in full view of the reasons indicated in its reasoning, the act of remitting KRW 270,530,000 in total to one bank account (Account Number C, hereinafter “instant account”) under the Defendant’s name from May 29, 2008 to January 19, 2009 was related to the operation of the gas station in the instant account; and that cash or cashier’s checks deposited into the instant account was deposited at the bank Leecheon-cheon branch in which B operated the gas station, the lower court concluded a contract with the Defendant for the title trust of the instant account and used the instant account as a borrowed account for business related to the operation of the gas station; and that the aforementioned remittance was also a remittance of the borrowed account.

However, according to the evidence duly admitted by the court below, B, from June 18, 2007 to November 7, 2008, opened a Triju station with credit card payments and accounts receivable from customers, etc.