Seoul High Court 2013Nu20471 (Law No. 11, 2014)

Cho High Court Decision 2012west 2992 (No. 13, 2012)

Even if there is no close living relationship in the Republic of Korea, it is a resident since the domestic residence period is at least one year over two taxable periods.

Even if 540 days of domestic stay in Korea were 540 days or more for 2 years, the plaintiff did not have a close general living relationship, such as address, it shall be deemed that the plaintiff had a place where he resides in Korea over a considerable period of time, i.e., a place where he resides in Korea, and the case where the period is more than one year over 2 years, and it is reasonable to see that the plaintiff is an individual who has a domestic residence in Korea and

Article 1 of the Income Tax Act

2014du6869 Revocation of revocation of request for rectification

Song AA

○ Head of tax office

Seoul High Court Decision 2013Nu20471 Decided April 11, 2014

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the judgment below and the appellate brief examined the records of this case, but the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal, or are recognized to be groundless. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of