(심리불속행)혼인관계가 파탄된 상태에 있어도 그 부부의 일방만으로 1세대를 구성한다고 볼 수 없음[국승]
Busan High Court-2018-Nu10531 (Law No. 18, 2018)
(C) Even if the marital relationship has ceased to exist, it shall not be deemed that only one side of the married couple forms a single household.
(C) In light of the above legal principles, it is reasonable to view that a person who is in a marital relationship is in a marital relationship, as long as the person who is in a marital relationship is legally in a marital relationship.
Article 24 (Calculation of Gross Amount of Income)
Supreme Court Decision 2018Du53467
○ ○
○ Head of tax office
Busan High Court (Chowon) Decision 2018Nu10531 Decided July 18, 2018
November 29, 2018
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the Act. It is so decided as per Disposition