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(영문) 대법원 2006. 09. 14. 선고 2006두8945 판결
출양자의 동일세대원 인정여부[국승]
Title

Whether or not to recognize the same household member of the two parties

Summary

If a child sent to a large child is actually friendly and friendly, she shall be deemed as the same parent's member when she lives in a substantial manner.

The judgment below

Seoul High Court Decision 2005Nu21776 Decided May 12, 2006

Related statutes

Article 88 (Definition of Transfer) of Income Tax Act

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

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

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