(심리불속행) 가족과 1세대를 구성하는지 여부는 독립 생계의 유지여부에 따라 판단하여야 함[국패]
Seoul High Court 2017Nu65410 (Law No. 29, 2018)
Whether or not a family member and a household member are constituted shall be determined according to whether or not the independent living is maintained.
(In order to maintain an independent living, the fact that the resident has sufficient income to maintain his/her own living is insufficient. The fact that the resident and his/her family have maintained their living with their own living capital without mutual aid should be recognized.
Article 89 of the Income Tax Act
2018Du48359 Revocation of Disposition of Imposing capital gains tax
○ Kim
○ Head of tax office
on October 29, 2018
October 11, 2018
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal on the grounds of appeal are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases concerning the Trial Procedure, or are recognized as groundless, so the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per