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1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
Reasons
1. The reasoning of the judgment of the court of first instance cited the same reasoning as that of the judgment of the court of first instance, except for adding the following matters to the reasoning of the judgment of the court of first instance, and thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the
① On the 3rd page 16, “The registered lease on a deposit basis for 1/2 of the Plaintiff’s share in the registration of the establishment of the lease on a deposit basis for the instant 2 real estate is paid out of D’s funds, this shall not be deemed that D merely entrusted the name of the registration of the lease on a deposit basis under the Plaintiff’s name does not constitute a donation of the lease on a deposit basis to the Plaintiff.”
(2) On the 6th page, the following shall be added:
“3. Summary of taxation on the Plaintiff’s conjunctive assertion on the instant 2 real estate
The burden of proof for the existence of a true fact is against the tax authority, but in light of the empirical rule.
If it is proved that the other party has presumed a fact-finding, it shall prove that the circumstances that are not subject to the application of the empirical rule have to be proved. If, under Article 830(1) of the Civil Act, the real estate acquired in the sole name of the spouse during marriage is presumed to be the unique property of the nominal owner, and if the source of the fund to acquire the real estate has been discovered to be that of another spouse who is not the nominal owner, the nominal owner may be presumed to have received a donation of the fund to be the acquisition from the spouse. In this case, as the real estate concerned is not the special property of the nominal owner, but the real estate concerned is a title trust between
In addition, in order to reverse the presumption of a specific property under Article 830(1) of the Civil Act, the other spouse shall bear the price for the pertinent real estate and prove that the other spouse acquired the said real estate in order to actually own the said real estate. Therefore, the other spouse is simply the other spouse.