Case Number of the immediately preceding lawsuit
Seoul High Court 2008Nu2937 (Law No. 24, 2009)
Case Number of the previous trial
early 2007west5033 ( November 24, 2008)
Title
Whether the amount deposited in a deposit account, etc. can be seen as a donation
Summary
The burden of proving the special circumstance that the deposit in the name of the decedent was withdrawn and used in repayment of the loan obligation under the name of the plaintiff or was paid as the purchase price of real estate was presumed to have been donated, and that the tax authority's disposition is legitimate on the ground that there is no objective evidence.
The decision
The contents of the decision shall be the same as attached.
Text
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
Reasons
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 under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating