Seoul High Court 2010Nu24793 (Law No. 2011, 2011)

National Tax Service Review and Transfer 2009-0255 ( December 07, 2009)

(B) No person may be deemed to have formed an independent household for a dormitory life.

(Summary of Original Court) The fact that a person living in a dormitory of a company was left from the residence of the plaintiff couple, a parent for work conditions or convenience, could not be deemed to have formed an independent household for the above period.

2011Du5094 Revocation of Disposition of Imposing capital gains tax

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O Head of tax office

Seoul High Court Decision 2010Nu24793 Decided January 20, 201

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although examining all of the records of this case and the judgment of the court below and the grounds of appeal, it is clear that the appellant’s grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,