One house for one household

In light of the fact that there is a strong doubt that the Plaintiff intended to temporarily separate from household units for the avoidance of transfer income tax, and that the Plaintiff fails to submit objective financial data on the deposit money for lease of the leased apartment, the instant disposition of taxation is legitimate.

Article 89 of the Income Tax Act

Article 154 of the Enforcement Decree of the Income Tax Act: Scope of one house for one household

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

We examine the grounds of appeal in comparison with the records and the judgment of the court below. Since it is clear that the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, it is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent