거주자의 배우자는 배우자라는 사실만으로 거주자와 1세대를 구성한다고 보아야함[국승]
Seoul Administrative Court 2008Gudan18048 ( April 10, 2009)
Seocho 208west 2638 ( October 01, 2008)
A spouse of a resident should be deemed to form a resident and a household solely on the fact that he/she is his/her spouse.
Unlike requiring a resident or his spouse to share the same livelihood at the same address or residence as that of the resident or his spouse in order to form a household with the resident and the family, the spouse of the resident does not have any restrictions other than that of the spouse, and the spouse of the resident shall be deemed to form the resident and the household solely on the fact that the spouse is the spouse.
The contents of the decision shall be the same as attached.
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance shall be revoked. The defendant's imposition of capital gains tax of KRW 71,118,880 against the plaintiff on May 6, 2008 and the resident tax of KRW 7,11,880 against the plaintiff shall be revoked.
The court's explanation on this case is the same as the part of the reasoning of the judgment of the court of first instance. Thus, it is accepted by Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.