Seoul High Court 2011Nu10869 ( October 20, 2011)

Seocho 2010west 1300 ( October 10, 2011)

(C) It is difficult to recognize that an independent living has been maintained separately from a household member who had his/her domicile in the resident registration;

(Main) It is difficult to recognize that an independent living has been maintained separately from the reference to the domicile in the resident registration at the time of the transfer of the house, and even if a church has accommodation for a certain period, it falls under the case of leaving the original domicile or temporary domicile temporarily due to the circumstances of work or business, and thus constitutes

Article 154 of the Enforcement Decree of Income Tax Act

2011Du28912 Revocation of Disposition of Imposing capital gains tax

XX

Head of Mapo Tax Office

Seoul High Court Decision 2011Nu10869 Decided October 20, 2011

The appeal is dismissed.

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 the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent

Reference materials.

If the grounds for final appeal are not included in the grounds of 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 final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final