종합소득세부과처분취소
1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1...
1. The reasons for this case by the court of first instance concerning this case are as stated in the reasoning of the judgment of the court of first instance, except where part of the judgment of the court of first instance is used as follows. Thus, this is accepted in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
2. The "Witness" in paragraph 19 on the fourth 19 of that part shall be read as "Witness of the first instance trial".
Part 1 through 11 of the 9th Schedule shall be applied in the following manner:
[3] First, in light of the Plaintiff’s domestic residence period from 207 to 2013, which is the taxable period of this case revealed in the above recognition, and the Plaintiff’s wife’s domestic residence period, the Plaintiff’s transfer of the Plaintiff’s living fund, and the Plaintiff’s real estate, etc., it is reasonable to deem that the Plaintiff is a resident with his domicile in the Republic of Korea under the Income Tax Act even if the number of days of his stay in the Republic of Korea during the above period is 39 days per annum, although the number of days of his stay in the Republic of Korea during the above period is 39 days per annum. However, according to the evidence evidence evidence evidence No. 8, Article 2(3) of the Indones Income Tax Act provides that “an individual who resides in Indonesia and resides in Indo for 183 days or more of 12 months, regardless of the time of his/her residence, and an individual who is willing to reside in Indo during the above specific taxable period.” In light of the Plaintiff’s above period of the Income Tax Act, the Plaintiff’s residence period.
C) However, with respect to cases where a domestic resident as the Plaintiff and a resident in Indonesia at the same time, the “Agreement between the Government of the Republic of Korea and the Government of the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion