Seoul High Court-2018-Nu60870 ( October 18, 2019)

(C) whether the person falls under one house for one household;

(Summary of the Supreme Court Decision 201Da14488 delivered on May 2, 201)

Article 154 (1) of the Enforcement Decree of the Income Tax Act

The appeal is dismissed.

Costs of appeal shall be borne by each party.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but their arguments on the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per