(심리불속행) 원고의 직업 및 자산상태에 비추어 계속하여 국내에 주소를 가진 거주자로 보아야 할 것임[국승]
Seoul High Court-2016-Nu-67013 ( October 14, 2017)
(Presiding to Trial) In light of the Plaintiff’s occupation and property status, it shall be considered to be a resident who has a domicile in Korea continuously.
In light of the number of days of stay in Korea, income, property status, etc., it is reasonable to see that Korea is based on the personal and economic relationship of the plaintiff.
Article 118-2 of the Income Tax Act
2017Du53705 Revocation of Disposition of Imposing capital gains tax
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AA Head of the Tax Office
All appeals are 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, but it is clear that the appellant's ground of appeal falls under Article 4 of the Act on Special Cases concerning the Trial Procedure, and it is therefore dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.