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(영문) 대법원 2019. 04. 11. 선고 2019두30096 판결
원고가 국내 거주자에 해당하는지 여부[국승]
Case Number of the immediately preceding lawsuit

Seoul High Court-2017-Nu-70498 ( December 05, 2018)

Title

Whether the Plaintiff constitutes a domestic resident

Summary

(S) If a determination is made by comprehensively taking into account the existence of a family living together in Korea, domestic occupation and income status, assets located in Korea, domestic economy and legal relations, etc., the plaintiff shall be a resident.

Cases

2019Du30096 Revocation of Disposition of Imposing global income tax, etc.

Plaintiff-Appellant

AA Forest

Defendant-Appellee

○ Head of tax office

Judgment of the lower court

Seoul High Court Decision 2018Nu57119 Decided December 05, 2018

Imposition of Judgment

2018.06.28

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

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 assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by

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