[종합소득세부과처분취소][집32(2)특,141;공1984.5.1.(727),636]
The meaning criteria of "family members living together with their living together" under Article 80 (1) of the Income Tax Act;
Determination of whether or not "a family member living together" under Article 80 (1) of the Income Tax Act is "a family member living together" should be made according to whether the resident registration place is the same or not.
Article 80 (1) of the Income Tax Act
[Judgment of the court below]
head of Sung Dong Tax Office
Seoul High Court Decision 81Gu513 delivered on April 20, 1982
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The grounds of appeal are examined.
The judgment of the court below is justified in finding that the plaintiff, the non-party 1, the non-party 1, the non-party 2, the non-party 3, and the non-party 4's living together as of the end of December 1976 entered all the registered domicile as of the end of Seoul Central District ( Address 1 omitted), but the plaintiff's father died on December 27, 1970, and the non-party 5, his father, who is the non-party 1, had the right to operate the non-party Honam Electric Industry Corporation and family members related to inheritance, with the non-party 1's inherited property around June 1974, his mother, and until around October 1975, the above registered domicile as of the non-party 1, the court below's decision that the non-party's living together with the plaintiff and the non-party 1, who is not in violation of the rules of evidence set forth in the Income Tax Act, is not unlawful. The judgment below is justified in finding that the non-party 1's living together with the plaintiff and the above non-party 80.
Therefore, the appeal is dismissed, and the costs of the appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Lee Jong-soo (Presiding Justice)