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(영문) 대법원 2011. 01. 27. 선고 2010두22719 판결
생계를 같이하던 가족과 함께 출국하여 비거주자에 해당된다는 주장의 당부[국승]
Case Number of the immediately preceding lawsuit

Seoul High Court 2010Nu8548 (28 September 28, 2010)

Case Number of the previous trial

Examination Income 2009-005 (Oc. 17, 2009)

Title

The legitimacy of the assertion that he/she falls under a non-resident after leaving the Republic of Korea with his/her family living together

Summary

Whether a person who departs from the Republic of Korea is a resident or not shall be determined by comprehensively taking into account the objective facts of living relationship, such as existence of a family living together in the Republic of Korea, existence of assets located in the Republic of Korea, purpose of departure from Korea, occupation, and whether

The decision

The contents of the decision shall be the same as attached.

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 falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition

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