(심리불속행) 이중거주자에 해당하는 경우 소득세 과세[국승]
Seoul High Court 2010Nu19463 ( December 01, 2010)
Seocho 209west 1589 ( November 25, 2009)
If a person is a dual resident, the income tax shall be levied.
(C) In accordance with the Tax Convention, the personal and economic relationship is deemed to be the resident of a Contracting State, if the domestic and foreign residence occur and the domestic and foreign residence are the most closely related resident of the Contracting State.
2010du28946 Demanding revocation of revocation of request for rectification
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〇〇세무서장
Seoul High Court Decision 2010Nu19463 Decided December 1, 2010
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. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per
Reference materials.
If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,