Seoul High Court 2009Nu20733 (Law No. 27 January 2010)

Seoul Administrative Court 2008Gudan17182 ( October 25, 2009)

In cases of over 30 years of age, even if they reside together with other members of the household, they shall be deemed independent one household and non-taxation.

If a resident is at least 30 years of age, he/she shall be deemed as one household even if he/she has no spouse, and it is difficult to view that there is no provision that he/she shall be deemed as one household, including a family living together with his/her spouse, and that an independent household cannot form an independent household because his/her address is the same as that of an independent household, and it is not the same address as to whether the elements of an independent household share the same livelihood.

The contents of the decision shall be the same as attached.

The appeal shall be dismissed.

The costs of appeal are assessed against the defendant.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of