Busan District Court 2009Guhap3836 ( October 25, 2010)

Cho High Court Decision 2008Da2749 ( October 17, 2009)

Donation of insurance money as deemed donation

Doing a disposition of insurance premium paid by an ancestor in the name of his heir as a donation;

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 shall revoke the disposition of imposition of KRW 370,758,00 on March 2, 2005 against the plaintiff on May 9, 2008, the disposition of imposition of KRW 451,541,440 on the gift of March 10, 2005, the disposition of imposition of KRW 451,541,440 on the gift of March 10, 2005, and the disposition of imposition of KRW 90,40 on the negligent return on negligent return on negligent return on the portion of omission in filing the aggregate return on April 6, 2007, respectively.

1. The judgment of this Court and the acceptance of the judgment of the first instance court

Although the Plaintiff repeatedly submitted the evidence Nos. 16 and 17 to the court of first instance while repeating the same argument as the court of first instance, it is reasonable to deem that the Plaintiff used or received insurance money of the 10th on March 2, 2005 and the 10th on March 2, 2005, and that the 10th on the 10th day of the same month was a donation from the 1stA. Therefore, the judgment of the court of

Therefore, the reason why the court uses this case is the same as the entry in the column of the judgment of the court of first instance, and thus, it can be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the plaintiff's claim shall be dismissed as it is without merit, and the judgment of the court of first instance is justified with this conclusion, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.