Seoul High Court-2017-Nu-80389 (Law No. 27 June 2018)

(Resceptive Conduct) Since the area of the residential portion of a commercial building is smaller than that of the non-residential part, only one household shall be subject to non-taxation provisions for one household.

The concept of "(the substance of the original judgment)" under the Income Tax Act shall be determined by whether the actual purpose of use is a building actually being used for a non-residential purpose, regardless of the usage classification of the injury to the building, and where the building is temporarily used for a non-residential purpose, its structure, function or facility shall be in a state suitable for a residence as its original residential purpose, and its residential function shall be maintained and managed as it is [content of the judgment]

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's ground of appeal falls under Article 4 of the Act on Special Cases concerning the Trial Procedure, and it is therefore dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices.