Seoul High Court-2016-Nu-58194 ( October 15, 2017)

Determination that a domestic resident can be seen as a resident with a domestic address should take into account various circumstances, such as the domestic living relationship.

A resident means a person who has a domicile in Korea or has a domicile in Korea for not less than one year, and in determining whether a person is a person who has a domicile in Korea, it is necessary to determine whether the person is a person who has a domicile in Korea according to objective facts of living relations, such as the existence of a family living together in Korea and of assets

The definitions of Article 1-2 of the Income Tax Act, Article 2 of the Enforcement Decree of the Tax Liability Act, and the determination of residence and residence, and the time when the resident or nonresident becomes a resident or nonresident

Supreme Court-2017-Du-50928 ( October 12, 2017)

SouthO

O Head of tax office

oly 12, 2017

All appeals are dismissed.

The costs of appeal are assessed against each appellant.

Examining the judgment of the court below and the grounds of appeal, since it is apparent that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, all appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices