국내에 주소를 둔 거주자로 볼 수 있는 것으로 판단하는 것은 국내에서의 생활관계 등 여러 사정을 고려해야 함[일부패소]
Seoul High Court-2016-Nu-58194 ( October 15, 2017)
Determination that a domestic resident can be seen as a resident with a domestic address should take into account various circumstances, such as the domestic living relationship.
A resident means a person who has a domicile in Korea or has a domicile in Korea for not less than one year, and in determining whether a person is a person who has a domicile in Korea, it is necessary to determine whether the person is a person who has a domicile in Korea according to objective facts of living relations, such as the existence of a family living together in Korea and of assets
The definitions of Article 1-2 of the Income Tax Act, Article 2 of the Enforcement Decree of the Tax Liability Act, and the determination of residence and residence, and the time when the resident or nonresident becomes a resident or nonresident
Supreme Court-2017-Du-50928 ( October 12, 2017)
SouthO
O Head of tax office
oly 12, 2017
All appeals are dismissed.
The costs of appeal are assessed against each appellant.
Examining the judgment of the court below and the grounds of appeal, since it is apparent that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, all appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices