The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The grounds of appeal are examined.

1. As to the grounds of appeal Nos. 1 and 2, Article 1(1)1 of the former Income Tax Act (amended by Act No. 9270, Dec. 26, 2008; hereinafter “Income Tax Act”) provides that an individual who has either a domestic address or a temporary domicile for not less than one year shall be deemed a “resident” and Article 3 provides that a resident shall be subject to income tax on all income under the Income Tax Act.

In addition, Article 2(1) and (2) of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 22034, Feb. 18, 2010) which provides for the classification of domiciles and domiciles pursuant to delegation of Article 1(4) of the Income Tax Act shall be determined based on the objective facts of living relationship, such as the existence of family members sharing the same livelihood in Korea and of assets located in Korea. The term “place of residence” means the place where a person resides for a long time besides his/her domicile and where there is no close general living relationship such as his/her address. Article 4(1) and (3) of the Income Tax Act provides that the period of domestic domicile shall be from the day following the date of entry to the date of departure, and if the period of domestic domicile is more than one year over two taxable periods, the domestic domicile shall be deemed to

The lower court: (a) the Plaintiff stayed in Korea from 2002 to 2008, including ① 270, February 2006, 2007, February 287, 2008, and February 232, 2008; (b) the Plaintiff married with D citizens of the Republic of Korea on June 10, 2003; and (c) D had resided in Seocho-gu Seoul apartment around the time when the Plaintiff acquired and sold the shares of B Co., Ltd. (hereinafter “B”) that is a corporation established in the Gundo; and (d) the representative director, etc. of the company having its head office in Korea from December 2002 to the time of the instant taxation disposition by the Defendant; and (c) the Plaintiff has filed a list of shareholders and a written application for the opening of a domestic bank account.