beta
Case Number of the immediately preceding lawsuit
Seoul High Court 2017Nu65410 (Law No. 29, 2018)
Title
Whether or not a family member and a household member are constituted shall be determined according to whether or not the independent living is maintained.
Summary
(In order to maintain an independent living, the fact that the resident has sufficient income to maintain his/her own living is insufficient. The fact that the resident and his/her family have maintained their living with their own living capital without mutual aid should be recognized.
Related statutes
Article 89 of the Income Tax Act
Cases
2018Du48359 Revocation of Disposition of Imposing capital gains tax
Plaintiff-Appellant
○ Kim
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
on October 29, 2018
Imposition of Judgment
October 11, 2018
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal on the grounds of appeal are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases concerning the Trial Procedure, or are recognized as groundless, so the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per